Dialogue - Diverted Attention :: Dialogue Conversation Essays

Dialogue - Diverted Attention "Her hands are like icicles on the horizon," he said and took a drag of coffee. She nodded blankly at him, barely registering the observations that swayed his tongue and flavored his mouth. "Do you see how she’s shaking?" he asked, not taking his eyes off the porcelain doll ordering dinner across the room. He fumbled down distractedly to the table, found his plate, and devoured a fry in the half-reflective way that dressed all his actions. To this, she murmured a vague, "mm hmm†¦.† It was enough of a reply to fill the empty space he controlled over the table, but still enough to be noncommittal and inattentive. She reached through the maze of their cups and plates to spear a french-fry on his plate. She shifted her weight. The chair rocked under her, threatening her already uncertain balance and attempted grace in one blow. She shifted the feet of the chair, hoping to find some sort of equilibrium, but again the seat rocked under her, still precarious. "Look at the angles to her face," he went on, working his words around mouthfuls. His eyes never wavered in their stiff critical stare of wonderment and interest. "There’s just something about her that screams vulnerability." "Hmm." She swallowed the hot, gritty remains of her tea. Her cup clunked as it hit the table, jolting the settled objects, but his attention never strayed from the Raphael-wonder. She picked up her croissant, then lowered it back to her plate seeing the tanned lines of her knuckles holding her fingers in place. She turned her palm up and followed the trained lines that traced her destiny. "You really have to wonder about people like that," he continued in the silence. "How they think, how they feel, how they see the world. Don’t you ever just wish you could go up and introduce yourself to a stranger and learn their entire life’s story?" She repossessed her croissant and took a voice-saving mouthful, nodding her head disjointedly in case he possessed the consciousness to glance at her tongue-trapped tangle on the other side of the table. She sneakily slid her feet out of her shoes and flexed her toes in their freedom under the tablecloth tiered table. The ache retched in her bones and her thoughts drowned in the haze of mid-stride wonderment, but not before the emptiness and pain of dismissal.

Intelligence vs. Brain Size

Intelligence vs. Brain size Project 2: Data Collection College Algebra 161 November 15, 2012 Intelligence vs. Brain size The Data Collection project was designed to teach students how to collect, and organize, describe and document data using Excel lists and graphs. I chose this particular subject to research to further my understanding of the evolution of human species. â€Å"Can intelligence and brain size be directly related, and as intelligence increases, what happens to the size of our brains? I conducted my research through the internet by searching for previous, creditable research by someone trained the in the field of Anthropology. The website that I found to have to most useful information needed to conduct an extensive research with adequate background history in the subject was Creation Studies. org. The website contained an article written by the institute’s chief technical advisor, Steven Rowitt, Th. M. , Ph. D. After reviewing the information contained in the a rticle, I was able to formulate a hypothesis.My hypothesis is that as humans evolve, and intelligence increases, so does the size of the brain. The tools used in this project were the website from which I obtained the information and Microsoft excel which I used to document and chart the data. Using that data I was able to formulate a graph, and a mathematical model that could test and support my hypothesis. The graph shows you the trend of growth in brain size, per ____(one thousand years.However you decide to chart it)———- The mathematical model formulated from the graphed data, will allow future testing to see if the trend still continues, or if the size of a human brain reaches a maximum or minimum. The goal was to chart previous data collected by experts to support my hypothesis as well as predict and test the size of human brains in the future if the trend continued and develop a linear equation to represent the findings. I began by collecting 12 points of data of the average size of human brains at a specific time (years) in history.I recorded the average size of the brain in the year that correlated it. After collecting the data, I plotted the data in Excel and used a best line fit to give me a linear equation/linear regression model to represent my data. See table below: We entered the data is as follows: The independent variable was the number of rubber bands which represented the x axis. The dependent variable was how far the egg fell, which represented the y axis. We chose a domain of 0 to 25 because the number of rubber bands we used ranged from 0 bands to 15 bands.By choosing a domain or an x-axis of this amount, it gives you a graph that allows you to see the line past 15 rubber bands. We went with a range for of 0 to 90 inches because according to our data, the maximum number of inches that the egg dropped was 67 inches so in order to get a better picture of the data we extended the y-axis to 90 inches. The linear regressio n model that fitted our data was D(r) = 3. 948r + 5. 758, with the y-intercept being (0, 5. 758) and m= 3. 948 inches.Interpretation for the data in the context of the study based on our linear regression model, is at zero rubber bands, the egg would fall 5. 758 inches, and with each added rubber band the egg would fall an additional 3. 948 inches. To test this linear regression equation we were given a length of 67 inches. To mathematically solve for 67 inches to predict the number of rubber bands needed, we solved for (r) as follows: D(r) = 3. 948r + 5. 758 67(r) = 3. 948r + 5. 758 r = 15. 5 What we concluded from our mathematical prediction was that it would take 15. rubber bands to have a successful fall of 67 inches. Because it was not realistic to use 15. 5 rubber bands, we went with 15 instead. This was a realistic prediction because the length that the egg fell was 66 inches, without imposing any damage to the egg and leaving us 1 inch from the original test value of 67 inch es. Had we used 16 rubber bands instead, based on our linear regression model which states that for every rubber band added the egg would fall an additional 3. 948 inches it would have left our fall around 69. 48 inches and as a result leaving us more than 2 inches from the original test value of 67 inches. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Reasons for error in the project could be based on several components. The elasticity of the rubber bands varies from band to band which would cause a difference in the length of the fall and a change not res ulting in a slope of 3. 948 inches. During the earlier part of the project, for an unknown reason, but not as a result of the test, the egg cracked, resulting in a possible change in the distribution of the weight of the egg and affecting the resulting length of the fall.And further more if our linear regression equation was tested in the future, the results may not be the same if another egg was used due to the mass of every egg varying. In summary, after testing several jumps involving a different number of rubber bands each time and recording the corresponding length of how far the egg fell we had enough data to plot a scatter graph and formulate a linear regression equation that we could test any hypothesis without having to repeat the project itself.Discoveries made during the project was the close comparison in the tested data and the mathematical equation formulated by using excel or a scientific calculator. For an example when we tested 1 rubber band, the egg fell 10. 5 inch es. Using the equation to solve for the answer: D(r) = 3. 948(r) + 5. 758 D(r) = 3. 948(1) + 5. 758 D(r) = 9. 706 inches The experiment itself and the equation formulated from it, although not precise, it is an accurate representation of real outcomes of the amount of stretch in the rubber bands as shown in the comparison model above.

Age of Computer Essay

Eras in the history of art and architecture may be distinguished by styles such as Renaissance, Gothic, Impressionist or Surrealist, and so on. Techniques too have marked different eras over the centuries: from the primitive tools of the Stone Age, to the Industrial Age marked by steam and electrical power and the discovery of turbines, and engines. Today, we have entered a new era: the computer age – an age which owes everything to inventors. Charles Babbage, an English mathematician, is considered to be the great-grandfather of the computer. Over 150 years ago, in 1840 to be exact, he invented a sophisticated calculating machine, and called it the â€Å"Analytical Engine.† As with many inventions, his creation was far in advance of its time. It took another 100 years before the first computers were built, and as you know, they were huge and incredibly heavy. Take, for instance, the famous Mark I. It was the world’s first electro-mechanical computer and was used during World War 2 by the U.S. Navy. In comparison to 20th-century systems,  it could be likened to a battleship: 2.6 meters high, 16 meters wide, 2 meters deep, and weighing a massive 5 tons! The machine – the hardware – could not develop without the software to match, of course. In this respect, two women mathematicians played key roles. Ada Lovelace Byron, daughter of the poet Lord Byron, wrote in 1843 what today we’d call programs for Charles Babbage’s â€Å"Analytical Engine.† She was a pioneer and is considered to be the very first programmer in history. That’s why 130 years later, the U.S. Department of Defence gave her forename – Ada – A-D-A – to one of the most important computer programs in the world. It is used not only by the U.S. Army, Navy and Air Force but also by big industry, universities, and other centers of research. Grace Hopper, an American woman, invented in 1952 the very first compiler of all times, a program which translates a programming language so that it can be understood by computers. It was a sensational breakthrough which opened doors to automatic programming and thus directly to contemporary personal computers (PCs). Today, computers are at the center of thousands upon thousands of other inventions. They are the heartbeats of the modern world. Computers are every-where – from kitchens to concrete mixers, from planes to pockets. They listen. They speak. They act. Never in world history has one invention had such an influence on humanity as a whole. Without the computer age, there would be no global awareness. Internet, in particular, has created a brand new environment. A new culture has been born – free, rapid, and universal – where people share their knowledge and expertise. Information and communication techniques have been turned upside down, distance has been eliminated, frontiers abolished. A tremendous interactive potential is burgeoning on our planet Earth today. Like it or lump it – none can stop it! I would like to mention something concerning Internet. The inventors in 1990  of the World Wide Web (WWW), which revolutionized the contemporary computer world, did not become millionaires. British Tim Berners-Lee and Belgian Robert Caillau, both researchers at European Centre for Nuclear Research (CERN) in Geneva, did not make any money through their invention of the WWW. They refused to patent it. They feared that in so doing, the use of the Web would prove prohibitively expensive preventing its use worldwide. Thus, they passed up a fortune so that our world can learn and communicate today, and we should be grateful to them for their foresight. The invention of the computer with its multitude of programs and new information technologies is transforming the traditional perception of an inventor. A more positive image is emerging. No longer personified by an eccentric crackpot, a crackpot male genius working alone in attic, garage or basement, today’s inventors resemble more and more millions of other scientists, industrial researchers and entrepreneurs in workshops or laboratories surrounded by a computer station. All use the â€Å"mouse† instead of a pencil, and their drawing boards are computer screens. Women inventors have also contributed to this change in the traditional image of the inventor, particularly in certain fields such as chemistry, pharmaceuticals, biotechnology, not to speak of computer software. In the USA, for instance, the number of women inventors with patents in the field of chemistry increased three-and-half times during the period from 1977 (2.8%) to 1988 (9.9%). It would be interesting indeed to see what further increases have taken place over the past 10 years. Another popular fallacy is not only that the large majority of inventors are eccentric and male, but they are also perceived as being raZther ancient! The truth is that, thanks to the computer, people are actually inventing more and more at an increasingly youthful age. In Silicon Valley, a 30-year old inventor is considered already long in the tooth, and many newcomers to the inventive world are in their 20s. Some predict that in a few years time,  there’ll be a new generation of 14-year-old millionaire inventors appearing in Silicon Valley! Unfortunately, this new generation of inventors – women and very young people – is insufficiently present among representatives of most inventor associations worldwide. These are still run by people who, although totally dedicated to their work, were neither born nor grew up in the computer age. Therefore they find adaptation difficult. Information technology frequently passes them by. This is often a cause of very real problems. lighbulbInternet.jpg (1394 bytes) Let’s now consider some of the ways inventors can make use of the new technologies of the computer age. We all know that inventors need a lot of information. Technological information contained in patent documents is essential at the very earliest stages of invention. It can avoid duplication in research work. It can provide ideas for further development of existing technology. It can also give a glimpse of the technological activities of competitors. That is why Patent Offices have put their patent documentation databases on the Internet. Access is not only fast, but easily accessible, and available 24 hours a day, 365 days a year. It’s also free in the sense that it doesn’t cost the inventor a single cent to consult such documentation! Time-consuming travel to Patent Offices or libraries storing patent documents is a thing of the past. The inventor also has access to much more data than through a single database. Obviously, the ideal is one huge library, containing millions of patent documents from all over the world. The European Patent Office (EPO) has tried to create this world library of patent documents. I am glad to inform you that IFIA Web site allows surfers to visit this EPO site, and through it, to jump to the major providers of patent information in the world, whether they be Patent Offices or private  enterprises, such as IBM. A further advantage is the constant updating of all these databases by each of the providers. In brief, it’s sufficient to click on one address, the EPO address, to access millions of documents: . lighbulbInternet.jpg (1394 bytes) For many inventors, the marketing stage often starts with a prototype to prove that the product works satisfactorily, and what’s more, works safely. The greater a model’s perfection, the greater the chances of selling a license to a manufacturer. But a professional prototype, as close to the final product as possible, can rapidly become extremely expensive. One fantastic and inexpensive alternative to a physical prototype is a computerized model. Basically, it amounts to modelling the invention from all angles on a computer, with self-running commentary, demonstrations and animation of all the invention’s functions. The diskette or ZIP disk can be duplicated in as many copies as necessary, and sent via regular mail. The computerized prototype can also be loaded onto a video tape and copies made. Busy executives – prospective investors, licensees or buyers – seem, however, to prefer a diskette which is easy to put into the computer, in addition to the fact that most offices do not have a TV and VCR. The video tape would seem more appropriate when presenting an invention at an exhibition or fair. On the subject of invention shows, let me stress in passing that virtual exhibitions exist already. One of IFIA’s members, the Hungarian Association of Inventors, even launched an international competition of inventions last March with a virtual jury, each member sitting serenely in front of his/her computer screen, somewhere around the world. lighbulbInternet.jpg (1394 bytes) With the computer age upon us, we are also moving slowly but surely away from the traditional paper system of filing patent applications to the new  electronic filing system – a rapid and cheap transmission system of text and image data. Patent Offices are now engaged in preparing the necessary tools to assist inventors and other applicants in this form of electronic commerce. Naturally, their Web sites will have to provide links to reference material, technical guidelines and instructions on filing applications. The Patent Cooperation Treaty (PCT), administered by the World Intellectual Property Organization (WIPO) in Geneva, provides inventors and industry with an advantageous route for obtaining patent protection worldwide. Starting from January 1, 1999, the PCT is offering a reduction of US$ 200 (two hundred) for every electronic filing. That’s quite an encouragement to use this system! However, no system is perfect. It still remains a fact that Patent Offices are faced with serious technical issues related to information security. Namely: How to ensure the security and authenticity of the transmission and exchange of unpublished – therefore confidential – data? The next question to arise is: Who will be responsible in case of third-party intrusions? The Patent Office? – or the applicant? Because of the international nature of the patent system, it has been decided recently that all information security issues will be examined in the framework of WIPO. To better understand some of the many issues involved, I would like to give two examples as described in a WIPO document discussed a few days ago in Geneva: † †¦ any exchange between applicants and examiners requires excellent levels of security and data privacy. Furthermore, many of these activities require some assurance of the identity of one party or another. For example, if an applicant is exchanging information with an examiner, the examiner needs to know that the individual is indeed authorized to provide  information, (e.g. proof of identity), and the applicant needs to be confident that he or she is indeed in contact with a patent examiner and not a clever hacker. [†¦]† â€Å"The exchange of priority documents provides another interesting example. If a priority document is to be exchanged in electronic form, it needs to be validated by the originating party. In other words, the document needs to be signed to demonstrate its authenticity, it needs to have a guaranteed time stamp associated with the transaction, preferably by a third party (to prevent presumed or actual forgery of dates and times), and it needs to have some guarantee of accuracy, so that a party obtaining the document can tell if tampering occurred†¦Ã¢â‚¬  lighbulbInternet.jpg (1394 bytes) Every now and then we hear some people say, â€Å"There’s hardly anything left to invent. Everything has been invented already!†. What a silly remark! You can be certain that inventors will continue inventing, and new discoveries will be made, right up to the very last minute before the world comes to an end! But to return to today, with the computer age, the possibilities of invention are endless and in all possible fields. It has also been said that the computer will eventually invent the inventor. By that I mean that one day, the computer will replace the inventor. Up to a point, I must agree – but only to a certain extent. You can feed the computer with billions of data. One has even beaten a world chess champion. Nevertheless, the computer has no humanity, no imagination, no sensitivity or affectivity, and no inherent wisdom. Can it smell the perfume of a rose? †¦interpret the color of a sunrise? Can it caress the cheek of a child? †¦or savor the taste of Hong Kong’s dim sum?! Above all it’s a machine – a fantastic machine – but remember, it’s only a machine. So let’s not make a new god out of the computer, as some tend to do. But rather use its possibilities to a maximum †¦ and through it, try quite simply to build a better world. That should be our motto.

Budgets Management Reference to the Budget of Aardvark Company

Budgets Management Reference to the Budget of Aardvark Company Introduction The management of any organization is charged with the responsibilities of steering the company or organization for continuing growth prospects. Most of the management activities involve the functions of planning, organizing, controlling, staffing and directing among others. Budgeting forms a way of controlling the organization’s operational activities as well as the resource allocation through forecasting.Advertising We will write a custom report sample on Budgets Management Reference to the Budget of Aardvark Company specifically for you for only $16.05 $11/page Learn More Ideally, the environment conditions determine the budgeting process. Although budgeting is considered a very key function of management for effective control of performance, some opinions are also raised that budgeting focuses more on the past performance basing budgets on comparisons between the actual and budgeted amounts, which does not conclusively consider the dy namism of the business environment. It is worth appreciating the changes that are diverse in the environment today due to factors of globalization, changes in consumer behaviour and technology among others. Budgeting is worth evaluating in the concept of a changing environment and forms the core part of the organization driving performance and controlling of resources through strategies and the setting of targets. This report presents an analysis of the budget of Aardvark Company. It presents the standards used, ways in which it can be used for staff motivation for the improvement of performance, its strengths as well as the techniques for producing such forecasting. It also considers the behavioural issues of the budget and offers suggestions on how the negative effects can be averted. The Role of Management in Budgeting Management determines largely the performance and growth of an organization. The role of management in budgeting is very crucial due to their disposition in making decisions for the organization. Decision making thus influences the growth of their organization. Managers as leaders have to forge the budgeting process to enable them make crucial decisions that affect the entire organization and would affect the areas of planning, staffing, motivation of staff, performance measurement, and their role of leading and directing (Juchau et al., 2004). Budgeting is an expensive process that involves the various stakeholders for it to be objective and informed. Management thus has the responsibility of financing the budgeting process.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Drucker (2001) asserts of the changing environment of the business and as such suggests that managers have the role of considering the changes in the environment such as the technology, consumer behaviours and globalization. He suggests that managers thus have the role o f ensuring the budget is flexible enough to deal with such changes and that more emphasis is given to competitiveness. The other roles of management in the budgeting process include creating a performance climate, devolving performance responsibility for decision making to operational management, motivation of staff, customers and other stakeholders, supporting transparency in the organization, empowering operation managers, organizing for customer orientation, setting goals through benchmarking, forging for streamlining of the coordination of resource allocation and encouraging the need for innovation (Drucker, 2001). Analysis of Aardvark Company Budget This report analysis covers the format used, standards used, desirable characteristics or strengths of the budget and the behavioural issues addressed. It also offers recommendations of suggestions of how the standards of budgeting can be used in staff motivation for improvements in performance as well as the techniques for the prod uction of forecast estimates and how they can used as standards in budgeting. In addition, the report considers the behavioural issues that arise from the budgeting process and the ways of averting the negative ones. Analysis of Budget Format The budget for the company is a cash budget with monthly actual and budgeted amounts of a cash flow format. The purpose of this cash flow format is to enable the company maintain the cash level requirements. This format takes into consideration the cash changes in the actual sales in cash, accounts receivable, bank income, other incomes, sale of capital investment, payments of income taxes, accounts payable, purchase of merchandise, dividends payable, and other capital expenditure (Cunningham, Nikolai Bazley, 2004). It is a flexible budget to take into consideration the monthly changes in the expected receipts and payments to ensure the monthly surpluses and deficits are provided for. This is the reason for the differences in the actual and bu dgeted amounts from one month to another. The flexibility is to create precaution measures to meet the necessary expenditure such as income taxes and the issue of dividends.Advertising We will write a custom report sample on Budgets Management Reference to the Budget of Aardvark Company specifically for you for only $16.05 $11/page Learn More The budget considers actual cash flow incomes since they represent the actual expected incomes for each month to enable the monitoring of such as debtors and capital investments. This budget is also of a capital nature with the inclusion of capital expenditures. This is to ensure the close monitoring of the investment to determine their benefit to the company and since they are involved in the creation of income. The other purpose for having the flexible nature of the budget is to incorporate the changes in the business environment such as technology, consumer behaviour to ensure the monitoring of the same. This is als o likely to increase innovation on a monthly basis. Additionally, the inclusion of accounts receivable is to provide the opportunities for understanding the behaviours of the customers. This will require the levels of debtors are regulated and it is much more effective to monitor the needs and requirements of the customers. The budget is participative since it includes the expenses as well as the incomes from the whole organizations and provides opportunities for growth (Weygandt, Kimmel Kieso, 2008). Standards of Setting the Budget The prudent consideration for a flexible budget is that it should have the budget reasonably fluctuating from the normal operational levels (Hart, Wilson Keers, 2000). The cash budget requires that the budgeted income is lower the actual income received while the budgeted expenses and payments need to be higher than the actual levels (Anandarajah, Aseervatham Reid, 2005). This is to cater for the surpluses and deficits in the changes in levels. This b udget has a good standard of monthly budgeting so as to cater for the changes expected through out the months. However, from the actual operational levels, the monthly budgets are too tight due to the closeness of the monthly budgets to the normal levels of operations. This for example has some months that are just budgeted as equal to the normal operations and some where the budgeted income is higher than the normal operations while in some the expenses budgeted for are lower than the normal operations. For example, the August month budget has higher cash sales expectations and accounts receivable while the month of June budget has a much lower level of expenses as compared to the normal operational levels. The advantage of this however, is that it does not allow for manipulation of records and costs by management (Steele Albright, 2004).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The setting of the standards has to be a joint cooperation between the management. However, this is normally done by a budget committee that includes the heads of departments together with an executive manager (Anandarajah, Aseervatham Reid, 2005). It is also necessary for the participation of the operational managers and supervisors to be included since they are the actual implementers of the budget. The standards of January used for the setting of the budget are not satisfactory to the extent that they are too tight that they do not provide for opportunities of fluctuations in surpluses and deficits (Weygandt, Kimmel Kieso, 2008). Budgeting as a way of Motivating Staff The process of budgeting is effective in staff motivation though it is faced with conflicts and opposition. This is because it is perceived to minimize the payments to the staff while some targets set are perceived unattainable especially if minimal communication is done. The standards to use for the motivation of staff in budgeting are to ensure the process is as participative as much as possible so as to ensure that the targets are realistic, attainable and with rewards (Parker, Ferris Oatley, 1989). This means that the staffs have to be involved in the budgeting process in some way while ensuring that it is not imposed on them. The budget becomes participative through being comprehensive and clear to the staff in terms of obligations, responsibilities and clarification of expectations through clear communication (Drucker, 2001). The goal of the process has to be in accordance to the mission of the organization while the individual goals have to be incorporated in the goals of the organization (Etherington Tjlsvold, 1998). It is important for the budget to incorporate the feedback standard where there is the possibility of having staff receive feedback of their performance with comparisons on the budget to ensure improvement. Rewards and other incentives are necessary for staff motivatio n especially where the budget presents added responsibilities to them. This is necessary as a motivation for the extra sacrifice especially through working of extra hours and minimized leaves. Further, the budget process has to allow for changes to ensure that the staff are flexible thus motivating them. The staff can be motivated through added challenges that come with new training with the improvement of the working environment. Challenging the workers can be done through appreciating and giving them opportunities for learning and improvement of their work (Hart, Wilson Keers, 2000). Techniques for Forecasting Estimates as Standards for Budget Setting The four main techniques used for forecasting estimates include: appropriation, flexibility of fixed and variable costs, capital budgeting and master budgeting (Anandarajah, Aseervatham Reid, 2005). Appropriation involves setting of maximum expected levels of certain expenditures which is based on the judgement decision of manageme nt. This includes expenses such as advertising and development in research. Flexibility approach includes the fixed costs and the varying costs subject to the changing circumstances that either increase or decrease the value. Capital budgeting on the other hand involves investments of capital nature that takes into consideration the discounted cash flow method. Master budgeting as a technique of forecasting includes all the revenues and expenditures of the organization. The techniques are used individually or as a whole depending on the type of budget. Desirable Characteristics of the Aardvark Company Budget The most desirable characteristic of the budget is the flexibility as it considers the changes in the month. Flexibility is revealed through the use of the cash flow format and the specification of the budget for each month in the trading period. The timeliness allows for flexibility as it takes into consideration the monthly changes that may affect the receipts and payments. Fu rther, it offers accuracy in the months through comparability with the actual results which is a way of creating the variances for adequate changes to be made in the future that go beyond the budgeting process (Neely, Bourne Adams, 2003). The budget is complete in that it includes the capital investments which show how feasible the management plans are in cash terms through the sales and purchases of investments and also illustrations of the financial impact of the policies of management such as the changes in credit policy revealed through the changes in the debtors. Ideally, the budget is complete since it also includes the actual receipts and payments while including the incomes and expenses expected from the whole organization (Cunningham, Nikolai Bazley, 2004). It also provides for the necessary expenditure associated with the business such as taxes and other investment expenses. Since the budget is of the cash format, it is relevant to Aardvark Company due to the nature of b usiness it is involved in (Drucker, 2001). This is through the inclusion of cash sales and making provisions for the accounts receivable and payable for monitoring. It is also relevant since it creates an opportunity for the organization to be able to pay out the dividends to the shareholders thus improving the shareholders value. The relevance of the budget is that it includes all the organization so that the application is participative for all the staff. The Aardvark cash budget has a characteristic of accuracy. This is due to the inclusion of the actual and budgeted amounts for each month which are closely related to the normal levels of operations. The accuracy of the same is seen through the inclusion of the capital investments whose sale or purchase represent an actual cash flow that affects the organization. Additionally, the accuracy is portrayed in the flexibility of the budget amounts from one month to another symbolising the inclusion of the changes in the environment. T his presents the fact that the budget considers such changes and is a likelihood of improving the competitive advantage of the company (Drucker, 2001).The budget also displays consistency in the budget allocations for the months. This consistency includes the factor that the goals of the company are considered. Behavioural Issues Associated with the Budget Plan The behavioural issues identified in this budget are the motivation through the participation and inclusion of the whole organization, participation of staff, rewards, conflicts, responsibility and waste as well as the differences in goals (Etherington Tjlsvold, 1998). Motivation is evidenced in the setting of targets especially the sales while the expenses and incomes are included in the organization budget. The participation of the budget is evident through the expenses and incomes that are basically representative of the whole organization. However, the level of participation of the department and staff in the setting of the targets is not stipulated. This is an issue that can lead to opposition and de-motivation of the staff through the increased control. Another issue is conflicts. These are likely from the lack of clear division of the departments, lack of clarity of the responsibilities, conflicts in the individual and company goals, disputes over the allocation of resources and the blame games incase of lack of attainment of the targets set (Etherington Tjlsvold, 1998). Waste is another issue that is likely to be experienced in this budget. This is because of the perception that the allocated amounts have to be spent. Additionally, the departments are likely to lead to waste especially due to the differences in the allocation of resources. The issue of conflicts as expected from the budget are mainly over allocation of resources, blames games, and goals differences among others. These can be avoided through clear communication of the responsibilities expected from the budget, increasing the pa rticipation of the staff in the budget process to make the targets set realistic and attainable and also ensuring objectivity and fairness in the allocation of resources (Etherington Tjlsvold, 1998). Further, there is also the need for interdependence of goals and the inclusion of individual goals to the company goals. Additionally, the conflicts can be dealt with by offering rewards and incentives for the motivation of the staff. Waste being a negative issue arises mainly from the perception that the allocated resources have all to be used and the overestimation of costs by managers (Steele Albright, 2004). This can be handled by ensuring correct, completeness and accuracy in record keeping, shifting of staff and managers as well as objective and independent auditing. Conclusion This report has provided an analysis of the budget of the Aardvark Company. The analysis has covered the format used, standards used, desirable characteristics or strengths of the budget and the behaviour al issues addressed. The report has also provided recommendations of suggestions of how the standards of budgeting can be used in staff motivation for improvements in performance as well as the techniques for the production of forecast estimates and how they can used as standards in budgeting. In addition, the report has considered the behavioural issues that arise from the budgeting process and the ways of averting the negative ones. Reference List Anandarajah, A. Aseervatham, A. Reid, H., 2005. Prepare and Manage Budgets and Financial Plans. French’s Forest: Pearson Education. Cunningham, B. Nikolai, A. Bazley, D., 2004. Introduction to Business and Accounting. Accounting: Information for Business Decisions. Mason OH: South Western. Drucker, P., 2001. Be data literate: know what to know. In Young, S. (2001). Readings in management Accounting. Englewood cliffs: Prentice Hall Publishers, pp 2- 3. Etherington, L. Tjlsvold, D., 1998. Managing Budget Conflicts: Contribution o f Goal Interdependence and Interaction. Revue Canadienne Des Science de l’ Administration, 15 (2), pp. 142-151. Hart, J., Wilson, C. Keers, B., 2000. Budgeting Principles. 2nd edition. French’s Forest: Pearson Education. Juchau, R. et al., 2004. The Role of Budgets in Decision Making. Accounting: Information for Decisions. Melbourne: Thomson Publishers. Neely, A. Bourne, N. Adams, C., 2003. Better Budgeting or Beyond Budgeting. Measuring Business Excellence, 7 (3), pp. 22-28. Parker, D. Ferris, R. Oatley, T., 1989. The Impact of Accounting Information on Managerial Behaviour and Performance: Accounting for the Human Factor. Sydney: Prentice Hall. Steele, R. Albright, C., 2004. Games Managers Play at Budget time. MIT Sloan Management Review, 1, pp. 61-64. Weygandt, J. Kimmel, D. Kieso, E., 2008. Budgetary Control and Responsibility Accounting; Tools for Business Decision Making. New York: John Wiley Publications.

WEB AUDIT of FRESHLINE ORGANICS

WEB AUDIT of FRESHLINE ORGANICS Free Online Research Papers The purpose of this report is to present the finding of the web audit for the company named above. The company is owned by certified grower Werner Frtsch while the online website is the partnership venture equally owned by Werner Frtsch and his wife Lily that distributes Freshline’s groceries. Organisational Objective The organisational objectives of Freshline Organics Pty Ltd are as follow:- Promoting Sale of Organic Groceries and Products Online. Similar to Freshline’s differentiated high quality focus strategy for its’ physical stores, its online activities aim to extend this strategy to the internet. Freshline.com.au has taken over the main purpose of the online activities, namely the sale of organic groceries over the internet and their delivery. To supplement the online sales, it also sells other organic dry products (i.e. nuts, grains and dried fruits) as well as environmentally-friendly products (i.e. skin care, hair care, bath/shower, baby care and household cleaning). On time Deliveries of Fresh Groceries to Customer at an affordable price. Freshline differentiates its service with high freshness, accuracy and punctuality enabled by delivery teams of efficient van drivers. Promoting Health Eating Lifestyle by consuming organic harvested food. Much of the organic produce comes directly from organic farms certified by Australian Certified Organic (ACO) in the Serpentine district south-east of Perth. The remainder of the produce is purchased from organic and conventional wholesalers. For instance, the biodynamic meats which sell to customers are supplied by Boatshed Quality Meats. Positioning of the digital strategy and web site image. The messages promoted from Freshlines’ traditional and online media are complementing each other. Just like its’ physical shops, their online offer uses a differentiation strategy targeting the upmarket. The services is designed to target affluent, busy people who have no time to shop, possible not living close to Freshline shops, but still prefer Freshline over other grocery shops or supermarkets. Using the table below, Freshline online does try to attract the same kind of customers that also visit the store, but also tries to snap up customers that are not satisfied with the services offered by other online groceries shops. Source: Mohammed, Rafi A. Fisher, Robert J. Jaworski, Bernard J., Paddison, Gordon J. 2003. Internet Marketing, International Edition. New York, McGraw-Hill. Being located in western suburb of Perth, where Freshline has its strongest presence, allows a strong brand leverage of the existing Freshline brand. Added to Freshline’s high quality products, their online business can differentiate itself from online competitors with the service that focus on supplies of high freshness organic groceries to customers on time at affordable costs. Competitive Analysis 1) Orgainic Collective (organiccollective.com.au) The Organic Collective is a small West Australian owned business offering a reliable online service of delivering mixed seasonal certified organic groceries to customers in the Fremantle and Perth Metro area. Organic Collective centres on delivering right to your door and letting consumer decide the delivery arrangements. If customer was not at home to receive delivery, arrangement can be made with delivery man like placing of the delivery in a sheltered position on the front veranda or a pre-determined location, etc The vibrant site breaks down the products into 6 different categories(organic fruits vegetable mix box, organics groceries, environment cleaning products, personal care products, organic supplements and other organic products to choose from and, when clicking the link, gives you the different products under categories. The site offers PayPal system for customers to make payment online. 2) Mimsbrook Farm Biodynamic Food Stores (biodynamic-food.com/index.html) Mimsbrook Biodynamic/Organic Food Store provides a convenient farm location for the residents of Perth to purchase quality biodynamic/organic groceries, milk, dry goods and meat that are grown and farmed without using synthetic fertilisers or pesticides. It is a family business operated by Ms Carmel Bainbridge and her son Steven Bradtke, both of whom have been committed to certified biodynamic agriculture in Western Australia since Year 1995. Not only Mimsbrook website look very impressive, it also does has something that other online organic shops do not, that is â€Å"Holiday† other that organic groceries and products. Clicking on an icon †Holiday† on the left column of homepage links you to another webpage which offers a holiday accommodation at Mimsbrook farm Guesthouse near Perth, Western Australia. This webpage displays various prices for suites/studios at this fantastic farm Guesthouse. If customers wish to book an accommodation, all you have to is to click at this host name icon â€Å"Carmel Bainbridge† for website to generate an email to send it to the host. Once the receiving email with necessary information is verified and confirmed with customers, the host will prepare accommodation for them. 3) Organic N Green Shop (organicngreen.com.au) Organic N Green Shop is a â€Å"one stop† online shop comprising an organic shop and cafe in Wanneroo, Western Australia, Its’ services include the selling of full range of organic fruits, vegetables, meats, dairy, groceries, cakes, personal care, baby care, laundry items, etc and home delivery of its products. The Organic green.com has a clean layout homepage with clear statement about what the company does. The company logo is prominently on top left hand corner of homepage and in proximity to a list of function keys, services and products offered within the site. The search key is also unique in the fact that the user can start shopping right away if they know the products they want by searching for keywords that brings up all products with that name, allowing for easy shopping. In addition, Organic Green shop offers cash discount for first time customers who surf the website; print homepage and show it entitles a 15% discount for the organic groceries purchases for the first time. Alternately, the customers can use to waive delivery charge for their first home delivery order. Content and maximisation of digital and Internet features An audit analysis includes a comprehensive evaluation of the following areas was carried out:- 1. Homepage Assessment The homepage of the freshline.com is quite neat and it provides online visitors with key information about the business as well as the products and services the business. The company logo† is prominently positioned on top centre of homepage and in close proximity to clickable menu which is easily accessible. 2. Framework and Navigation Overall, the framework and navigation of the Freshline.com is intuitive and easy to navigate. The navigation placed on the left column of the page is a consistent feature throughout the website. Navigation links for each page are also positioned prominently and easily located. The Navigation links do have expended information to further describe the content of the destination. The web pages contain anchor links to facilitate fast browsing. Standardize placement of navigation, header and footer helps to orient the online users at all times. 3. Layout Design / Use of Graph Page layout and design of Freshline.com looks simple and easy to understand. The recurring text, modules and graphics are consistent throughout the pages on the website. The fonts used on the website are of good sizes which the content easy to read. Freshline.com.au uses some of picture jpg and icons to enhance its’ webpage but it did not fully utilize graphics or picture to promote the online products 4. Site Content The site contents in Freshline.com are clear and concise enough regardless of the user’s field of expertise. The mention of the company history is brief and to the point. The website which strongly promoting health eating lifestyle further elaborate the meanings of some organic terms used (i.e. organic food, farming, biodynamic food, Australia certified organic, etc). This clarity of the site content as well as its’ organization has played a major role in keeping and converting the visitors into customers. 5. Feedback and Contacts Freshline.com encourages both current and prospective customers contact them with feedback and suggestion by using interactive form provided within the website. 6. Privacy policy Lack of privacy policy as online customers are increasingly concerned about their privacy with regards to online shopping and repayment of goods. 7. Interactive Elements (Forms) Freshline.com uses this feature to enhance some sections of the website:- o Contact and feedback from which allows user to input feedback and suggestion. o Ordering of organic product using online Shopping Cart. o Payment of online goods via the secure credit payment page. All form labels are alighted with their controls and positioned intuitively for the user. 8. Search Engine optimization (SEO) SEO refers to key components programmed into a web page which search engines will index, store and reference when queries into those topics. Based on my finding, though each contains title tags that summarise the content of the page. But the description tags are not utilized within each page which prevent the appropriate information from being displayed in a search engine listing as well as reduces search engine visibility of the page. 9. Search Engine Visibility Many web users start their search for product and company information through the use of a general search or directories. To determine how easy it is find this freshline.com.au from web, I have conducted search exercise on Australian Top five search engines using the company name and keyword/key phases. The results are summarized below. Keyword Position for Freshline.com.au on Australian Search Engines Directories as of 10 Sept 2009 Keywords Google Australia Yahoo!7 Nine MSM (Bing) Ansearch.com Australia AltaVista Australia Freshline 1 1 1 1 1 Freshline organics 1 1 1 1 1 Organics 15 Not on first 5 page Not on first 5 page Not on first 5 page Not on top 5 page Organics grocery 7 49 29 16 14 Biodynamic meat 8 9 6 12 9 Online groceries shop Australia 13 8 19 24 8 Basically, this website can be found across the web using the company name â€Å"Freshline† and Freshline organics. 10. Site Search Module No search function is available which used specified words or instruct a search engine to retrieve information within this website. Summary The Sample, Inc., website has a reasonably good, clean and simple design that will not intimidate or confuse visitors to the site. Navigation menus are well positioned and are consistent throughout the entire site. Good navigation is important for a site that contains so many products and pages. The current online strategy deployed (using digital and internet features that we discussed before the summary) has able to increase some foot traffic into their shops as well as visitors to Freshline.com but the impact of increase is not very significant. Because of website’s limitations:- Web-pages look unattractive, even quite boring for anyone to look further. Website did not use these: Search Engine Optimization (SE0), Search Engine visibility, site search module, etc to boost web traffic and visibility . Freshline is not able to attract big volume of online customers to the website. A more thorough dissuasion will be discussed in next assessment 3 on development of a digital strategy for this business. References freshline.com.au Australia Certified Organic (bfa.com.au/) Mohammed, Rafi A. Fisher, Robert J. Jaworski, Bernard J., Paddison, Gordon J. 2003. Internet Marketing, International Edition. New York; McGrawHill. organiccollective.com.au organicngreen.com.au/ biodynamic-food.com/index.html google.com.au/ http://au.yahoo.com/ http://ninemsn.com.au/ ansearch.com.au/ http://au.altavista.com/ Research Papers on WEB AUDIT of FRESHLINE ORGANICSAnalysis of Ebay Expanding into AsiaMarketing of Lifeboy Soap A Unilever ProductRiordan Manufacturing Production PlanThe Project Managment Office SystemOpen Architechture a white paperInfluences of Socio-Economic Status of Married MalesPETSTEL analysis of IndiaDefinition of Export QuotasAnalysis Of A Cosmetics AdvertisementBionic Assembly System: A New Concept of Self

A Portrait of Dorian Gray

Dorian Gray's portrait He began to wonder if we could make psychology absolutely scientific, Sir Henry says how to manipulate it with the power of the mind When Dorian talked about hope of fate and exchange of portrait, he reached a contract with one of his own hooligans, not a contract with the king of darkness I have not. The picture of Dorian Gray starts on the beautiful summer day in the UK Victorian. There, the self-righteous Lord Henry Wharton is observing the painting of Dorian Gray by the sensitive artist Basil Holward. Portrait, this is a handsome young man, Basil 's ultimate muse. Dorian sat next to the picture and heard that Lord Henry supported his hedonistic world view and began to think that beauty is the only aspect of pursuit of life. This urged Dorian that his portrait would like to take years instead of himself. One of the main purposes of the story is a portrait of Dorian Gray. This portrait shows Dorian's sin, evil, and aging so that Dorian can maintain youth and beauty. Dorian Faust exchanged his spirit to express youth and beauty, which enabled this. Initially, basil was afraid to advertise his Dorian's portrait. It is because he revealed the secret of Basil 's soul, afraid that it would show a painter (basil) than the theme (Dorian). According to the explanation, Basil was concerned about his evidence of the traces left by portraits and the charm of Durian Gray, because homosexuality was highly stigmatized in Victorian England. In fact, Dorian was portrayed as innocent, and basil seemed to have seen him. There are literal portraits, but Durian Gray is a portrait. Since operation is art, Henry seems to be amused with his ability to influence and manipulate others, including Dorian. Pictures of Dorian Gray begin in England's Victorian summer and Sir Henry Watton is observing Dorian Gray painted by a sensitive artist Basil Hallword. Portrait, he is a handsome young man, basil's ultimate muse. While drawing a picture for this picture, Durian listens to His major Henry to support his hedonistic worldview, pursuing happiness is the only thing worth pursuing in life I started thinking about it. This urged Dorian to hope his painted image hopes to take his age instead. This book began with the artist's picture by Basil Hallward, Dorian Gray, reminiscent of Grey's aging and loss of beauty. This relationship between portraits is a way to explore the relationship between the outside world and self. How sad it is! I will get old, worse, and it will be terrible, it will be older than this special day in June ... if that is just another way! If it is always young, and that old picture! For this - I give everything! Yes there is nothing I will not give to the whole world! I will pay my soul for it I will!

Financial Plan Essay Example | Topics and Well Written Essays - 1500 words

Financial Plan - Essay Example T $1,500 $125 $1,500 $125 Electricity $360 $30 $360 $30 Insurance $500 $42 $500 $42 Administrative Cost $900 $75 $900 $75 Depreciation $15,000 $1,250 $12,000 $1,000 Promotional and Marketing Cost $103,000 $8,583 $67,000 $5,583 TOTAL $206,260 $17,188 $293,260 $24,438 Based on above sales projection and cost estimation, total initial start up cost for the first operating year has been estimated at $627510 and this break ups for this initial cost is given below. Initial Start up Cost for first year of Operation TOTAL Capital Expenditure $328,250 Cost Of Goods Sold for the first Year $20,800 Fixed Overheads Expenses for First Year $206,260 Liquid Cash $72,200 Start Up Cost Total for the first years $627,510 Therefore, based on the above required initial cost for the business, the necessary capital will be obtained from the shareholders’ contributions and from the long and short term loans. The following table presents source and cost of different capitals. Source of Capital Invest ment Required For first years $627,510 Capital from Shareholders $313,755 Short Term Loan @ 8% $62,751 Capital From Long term Loan @ 10% $251,004 Income Statement After determining the estimated cost for the different activities like operations, manufacturing, development etc, the projected income statement can be prepared considering estimated sales. Monthly sales forecast has been estimated for the first two years, and the projected income statements have developed on monthly basis for the first years. The following table shows income statement for the first year. Income Statement for First Year    Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Yearly Sales Units 40 45 50 53 60 70 75 77 80 90 92 100 832 Revenue $2,000 $2,250 $2,500 $2,650 3,000 $3,500 $3,750 $3,850 $4,000 $4,500 $4,600 $5,000... For preparing three major financial statements i.e. Income statement, cash flow and balance sheet necessary areas like sales projection, estimated cost, required capital and other investments needed to be determined properly. The following table depicts estimated cost for capital investment required for manufacturing unit and office equipments. Major capital investment includes software development cost for tablet PC and other machineries like computer and tools. For the offices, necessary furniture will also be required that will incur certain amount of cost. Besides, there will be certain fixed overhead that will be incurred in every month. The costs of necessary fixed overheads are given in the table for first two years. Therefore, based on the above required initial cost for the business, the necessary capital will be obtained from the shareholders’ contributions and from the long and short term loans. The following table presents source and cost of different capitals. Aft er determining the estimated cost for the different activities like operations, manufacturing, development etc, the projected income statement can be prepared considering estimated sales. Monthly sales forecast has been estimated for the first two years, and the projected income statements have developed on monthly basis for the first years. The following table shows income statement for the first year. In the first, year of operation, the sales will be expected to very low, and on the other hand, the fixed expenses will higher due to high promotional and marketing, and depreciations.