Research Paper on Chewing Tobacco Essay Example For Students

Exploration Paper on Chewing Tobacco Essay Breanna Brecks Mr. Drobny English 101 Period 4 17 November 2013 Smokeless Tobacco You dont smoke it. You dont swallow it. Everything you do is slosh it around your mouth and let out the earthy colored Juices at regular intervals (Bellenir 79). Lets investigate the point smokeless tobacco (ST), all the more regularly known as biting tobacco, spitting tobacco, bite, snuff, plunge, or spit. Smokeless tobacco comes in two structures: biting tobacco or snuff (Top Facts: Spit/Smokeless Tobacco). My interest in biting tobacco was initially about the destructive reactions that this type of tobacco takes on an individual. In any case, as I began to contemplate biting tobacco, I started to think about what age bunch is essentially affected by biting tobacco and how cigarettes contrast with smokeless tobacco. To start, examines show that smokeless tobacco is utilized generally by secondary school and understudies. In the mid seventies, men from the age seventeen to nineteen utilized smokeless tobacco not exactly some other age gathering. Studies in the previous not many years show that this age bunch has the most elevated number of smokeless tobacco clients than some other age bunch today (Smokeless Tobacco Facts). As Karen Bellenir put it in her book Tobacco Information for Teens, As numerous as 20% of secondary school young men and 2% of secondary school young ladies utilize smokeless tobacco, as indicated by the Centers for Disease Control and Prevention (CDC). Of the 12 to 14 million American clients, 33% are under age 21, and the greater part of those built up the propensity before they were 13 (80). Despite the fact that insights show that the biggest age bunch is under twenty one years of age, three percent of American grown-ups are additionally smokeless tobacco clients and around sixteen percent of competitors utilize mokeless tobacco as well (Top Facts: Spit/Smokeless Tobacco). The hurtful reactions of smokeless tobacco can be part into two classifications: the quick impacts and the conceivable long haul impacts. The quick impacts comprise of terrible breath, recolored teeth, and around 70% of the clients report that it causes wounds in their mouth (Bellenir 82). This doesnt appear to be really awful and can most likely be relieved by a bit of gum, brushing of the teeth, and some intermittent mouth wash, be that as it may, the conceivable long haul impacts dont appear to be so minor and effortlessly fixed. The more genuine results of smokeless tobacco are splitting of the lips and gums, subsiding gums which can prompt teeth dropping out, expanded pulse and hypertension which raise the danger of a cardiovascular failure, loss of taste buds, and to wrap things up, disease (Bellenir 82). Oral malignant growth can happen to the lips, the cheeks, the gums, base and top of the mouth, and the tongue. In any case, that is not all the disease that smokeless tobacco can cause, ST reaches out in dangerous abilities to different pieces of the body as well. It can cause malignancy of the stomach, larynx, throat, stepping stool, and an expanded danger of cardiovascular illnesses (Top Facts: Spit/Smokeless Tobacco). smokeless tobacco can have on an individual in the event that it is utilized to an extensive stretch of time. The two of them bite tobacco for most of their vocations. Almost forty years after Tuttles baseball profession finished, within Tuttles cheek become an immense tumor and it in the end extended through the skin outwardly of his cheek as well. At the point when the specialists expelled his tumor they additionally needed to evacuate a great deal of his face. Smokeless tobacco eventually cost Tuttle his Jawbone, his correct cheekbone, most of his eeth gum line, and his capacity to taste. Angel Ruth had an oropharyngeal tumor, which is a malignant tumor situated in the rear of the throat. .u90e5b52d047aed2f610a70f34a460851 , .u90e5b52d047aed2f610a70f34a460851 .postImageUrl , .u90e5b52d047aed2f610a70f34a460851 .focused content zone { min-stature: 80px; position: relative; } .u90e5b52d047aed2f610a70f34a460851 , .u90e5b52d047aed2f610a70f34a460851:hover , .u90e5b52d047aed2f610a70f34a460851:visited , .u90e5b52d047aed2f610a70f34a460851:active { border:0!important; } .u90e5b52d047aed2f610a70f34a460851 .clearfix:after { content: ; show: table; clear: both; } .u90e5b52d047aed2f610a70f34a460851 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; mistiness: 1; change: darkness 250ms; webkit-progress: obscurity 250ms; foundation shading: #95A5A6; } .u90e5b52d047aed2f610a70f34a460851:active , .u90e5b52d047aed2f610a70f34a460851:hover { haziness: 1; change: murkiness 250ms; webkit-progress: darkness 250ms; foundation shading: #2C3E50; } .u90e5b52d047aed2f610a70f34a460851 .focused content territory { width: 100%; position: relativ e; } .u90e5b52d047aed2f610a70f34a460851 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-design: underline; } .u90e5b52d047aed2f610a70f34a460851 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u90e5b52d047aed2f610a70f34a460851 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-tallness: 26px; moz-fringe sweep: 3px; text-adjust: focus; text-enrichment: none; text-shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .u90e5b52d047aed2f610a70f34a460851:hover .ctaButton { foundation shading: #34495E!important; } .u90e5b52d047aed2f610a70f34a 460851 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u90e5b52d047aed2f610a70f34a460851-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u90e5b52d047aed2f610a70f34a460851:after { content: ; show: square; clear: both; } READ: Articles Of Confederation (710 words) EssayIn the end, biting tobacco asserted both of these keeps an eye on lives at a genuinely youthful age (Bellenir 81-82). Works Cited Bellenir, Karen, ed. Tobacco Information for Teens. Omnigraphics: Detriot, 2007. Print. Smokeless Tobacco Facts. College of Minnesota. Officials of the University of Minnesota, 2003. web. 17 NOV. 2013. Top Facts: Spit/Smokeless Tobacco. Tobaccofreeu. organization. The Bacchus Network, Feb. 2009. web. 17 NOV. 2013. f Minnesota

Film Summary - Dead Poets Society essays

Film Summary - Dead Poets Society expositions Here and there in life individuals can tag along and contact our lives in startling manners. This was the situation with Mr. Keating and the young men in the film Dead Poets Society. He showed the young men such a large number of exercises that they would have never gained from some other instructor. By taking a gander at scenes from the film, and lines from crafted by Ralph Waldo Emerson and Walt Whitman, we can see exactly how significant the exercises were that Keating was attempting to show the young men. Mr. Keating reminded them to hold onto every day and appreciate them beyond all doubt. From the absolute first day that Mr. Keating had strolled into the study hall you could as of now observe that he had a unique strategy for instructing. He came into class whistling, and afterward continued to take the young men outside the homeroom to peruse them a sonnet, and declared that they can call him 'Commander O' Captain'. His first significant exercise was Carpe Diem, which means hold onto the day. He likewise advised them to accumulate the roses while ye may, in light of the fact that one day you are going to bite the dust. He at that point took them to the exhibit to give them pictures of previous graduated class who were once where they were standing, yet they are currently dead. He was attempting to reveal to them that regular open doors anticipate us and we should conclude whether to take a risk, or avoid any and all risks. He urged them to face challenges, to no end is picked up without them. This thought is connected with something Ralph Waldo Emerson once said : It was a high advice that I once heard given to a youngster 'consistently do what you are hesitant to do'. Another extraordinary psyche, Whitman, once said in the sonnet, Tune of Myself, I commend myself, and sing myself. I think what they were all attempting to state is that you need to cherish your self, and live for every single second while we despite everything can. Other than Carpe Diem, Keating additionally showed the young men to walk their own particular manner. One of the most significant exercises that Keating encouraged the young men was to be an individual regardless of what any other person lets them know. This occurred in ... <!

Word of the Week! Eldritch Richmond Writing

Word of the Week! Eldritch Richmond Writing How can a word that appears to be about the supernatural or ancient describe a manikin in a roadster, floating around planet Earth? Wait for it Thanks to Writing Consultant Jennifer Cottle for this word, one she nominated while a student in my Eng. 215 class as we read the works of H.P. Lovecraft. The Providence fantasist used it a great deal, usually when describing old books of magic as eldritch tomes or things associated with the supernatural, as in The Dunwich Horror, where the mountainous blasphemy lumbered upon its eldritch course. Incidentally, if you think Lovecraft overused one of his favorite adjectives, it only appears once in that tale, as well as once in another personal favorite, The Haunter of the Dark, where I had been sure he used it on every other page. While casting about for more examples, I recalled that the author referred to eldritch landscapes as well as objects or monsters. Over the years I had come to think of eldritch things as being ancient. My Lovecraftian-looking Websters New Collegiate notes a Scottish origin and a definition of eerie, whereas my more recent American Heritage Dictionary notes perhaps a Middle English word elriche as an ancestor. That dictionary adds the notion of unearthly to our Word of the Week. The Oxford English Dictionary Online does not solve the riddle of the terms etymology, as it lists both elriche and eldritch in 16th century usages, both with the sense of things not of this earth.   If the two words are merely variants of the same term, eldritch carried the day. It also came to be used in describing strange places. By the 19th Century, American realist William Dean Howells writes of a Joy that had something eldritch and unearthly in it. Redundant? Howells apparently saw some distinction between something unearthly and the truly eldritch, and I find his association with joy original and appealing. What I do not see, in any usage, is the sense of something old, as when Lovecraft describes moldering books or mossy ruins of another time. So like the term itself, theres mystery in the exact meaning of eldritch. Its a lovely word that trips off the tongue. I guess players of DD and readers of fantasy novels have kept it alive for us. We can also tip our space-helmets to Elon Musk. This weeks launch of the Starman manikin, seated behind the wheel of a cherry-red roadster, had me mesmerized. It looked literally unearthly, as it embarked on an endless trip around the sun. We can call this high-technology moment, eerie in its cosmic loneliness, an eldritch event. Nominate a word by e-mailing me (jessid -at- richmond -dot- edu) or leaving a comment below. See all of our Words of the Week here.

Public Health Association Of Australia - 1448 Words

I would like to suggest further options that can be adopted by the present Government. Nationwide free information sessions (communicative intervention) targeting pregnant women in antenatal clinics and parents in schools should be organised about 2-3 times per year. These sessions would stress on explaining the expected benefits and importance of vaccinations, with â€Å"question-time† periods to enable parents to clear out any doubts. Take-home informative brochures would also be designed and distributed. Improving access (facilitative intervention) to parents from remote and rural areas is also another good way to ensure immunisation uptake. Another good idea would be to distribute food vouchers (distributive approach) to parents coming from the distant rural areas. We could also focus on monitoring the spread of vaccine-preventable diseases, via the ACIR, so as to detect any outbreak at the earliest possible and take the necessary preventive measures (communicative intervention). Policy actors in favour Probable actors in favour of resolving the issue would be the World Health Organisation, the Public Health Association of Australia, members of the Government (in particular those working in the Immunise Australia Program), and health professionals (in particular doctors). These interest groups would have different objectives which could be achieved by supporting issues that lead to the increase in childhood immunisation uptake. WHO would be expected to be in favourShow MoreRelatedAustralian Healthcare Funding1367 Words   |  6 Pagesfunding The healthcare system in Australia is complex involving many funders and healthcare providers. In 2011 to 2012 the health expenditure in Australia was estimated to have been $140.2 billion, which made up 9.5 percent of gross domestic product in that year (AIHW, 2013). Responsibilities are split between different levels of government, and between the government and non-government sectors. 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This is an Aboriginal community controlled organisation inRead MorePublic Health Authorities Need to Conduct Public Health Surveillance1590 Words   |  6 PagesHIV/AIDS as an example to discuss why public health authorities need to conduct public health surveillance and to describe how surveillance system is managed in Australia (9 marks) (Up to 800 words) Public health surveillance is defined as the ongoing systematic collection, collation, analysis and interpretation of outcome-specific data for public health purposes, closely integrated with the timely dissemination of public health information for assessment and public health response for preventing and controllingRead More21st Century Dentistry : Professionalism And Dentistry1432 Words   |  6 Pagesenvironmental issues. 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The Incarceration Of The Correctional Institution

The correctional institutions are established for correction of behaviors by law offenders. The society expects that once an individual comes out of the correctional facility, he is a reformed person. In addition, these facilities are always expected to warn the law abiding citizens to deter them from committing a crime for fear of being in the correctional cells. However, the population in the correction facilities especially prisons is contrary to this expectation. Over time, there is increased number of offenders. This comprises of the new offenders and the repeat offenders. This causes overcrowding in the correctional facilities which is a challenge to the society. The focus of this problem is the social effect of overcrowding to the judicial system and ways of addressing the challenge. Overcrowding in correctional institutions Crime is punishable for three reasons namely retribution, prevention and deterrence. The main purpose of incarcerating offenders is to stop them from repeating previous crimes they committed. Appraising the current American system using these standards, the deterrence category has failed miserably, insufficient in prevention and providing unsatisfactory retribution through detention. Attempts to deter released criminals who are convicted are dismissed by the recidivism’s high rate (Tish Burbank, 2009). This is evident through the rising population of new offenders undeterred from crime. Many gangs and offenders recruit and carry outShow MoreRelatedPrison Socialization And The Correctional Institution1188 Words   |  5 Pagesand identify models of imprisonment connected with variations in prisoner behaviour within the correctional institution. (Cao, Zhao, Dine, 1997). In corrections institutions there have been two established, yet divided viewpoints which are the â€Å"imp ortation and deprivation† models of imprisonment. 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There is so much more that falls into what the correctional system takes care of. With more than 70% of persons in the corrections phase of the criminal justice system they are actually supervised in the community and in other forms such

The schematization of aesthetics was founded in Ancient times Free Essays

The schematization of aesthetics was founded in Ancient times, which is manifested in Plato and Aristotle’s philosophies. Plato stance on aesthetic is very negative because it can distract the innate nature of soul. But his pessimism on aesthetics specifically of arts in general is best represented in his conjecture that an art â€Å"is thrice removed from reality†. We will write a custom essay sample on The schematization of aesthetics was founded in Ancient times or any similar topic only for you Order Now Aristotle, on the other hand, has positive note on aesthetics because he sees art as representation of Forms or of truth. From these two ancient philosophers, the debate and conceptualization of aesthetics has transformed greatly in different periods. Friedrich Nietzsche posits that aesthetics is a means of preservation, meaning, beauty for him is encapsulated in terms of life prolongation. Leo Tolstoy postulated that aesthetics is based on peasant artistry because these workers understand the beauty of life. The complexities of aesthetics have metamorphosized throughout the progression of different civilizations and epochs of philosophy. In line with this, contemporary aestheticians like Jun’ichiro Tanizaki and Susanne K. Langer joined the bandwagon to advance aesthetics epistemic views. And these contemporary philosophers agreed on one point, that aesthetics or the valuation of beauty, as well as, its intricacies, nuances and elements, is greatly influenced by geographic positioning. This assertion was deduced from the fact that in every period novel idea on aesthetics sprouted wherein this period shaped new debates on the topic at hand. In summation, each period in philosophy supplemented new keys on the development of philosophy. In Tanizaki’s In Praise of Shadows, he juxtaposed Oriental aestheticism to Western aestheticism wherein he highlighted the significance of going back to the remnants of the past because it served as the defining moment of every stance on arts. He argued that one must embrace his own aesthetics even if it is tarnished and old because it is the precursor of one’s culture and tradition, and therefore, any concept of beauty from foreign culture must be disregarded altogether since it can eradicate the innate nature of one’s aesthetics. This is very prominent in the character of Tanizaki because when he was just a budding novelist he appreciated Western aestheticism, which has influenced his writing during those times, until he realized that he must represent Japanese concept of arts and beauty through literature. Tanizaki conjectured that the key note in Japanese concept of beauty is founded on the ideas of shadow. The architectural blueprint of traditional Japanese highly embodies shadows manifested through the quiet and murky interiors, which emanates a nostalgic atmosphere due to the independent existence and presence of shadows.   Tanizaki reinforced his idea of shadow in the articulateness of beauty in the form of polished tableware, temple toilets, kimonos, and Japanese stage, which are highly affected by the intensity of its dark spectrum. In lieu to this, Tanizaki pointed out that if light was applied on Japanese aesthetics all of its essence will diminish because light is the attribute of Western aestheticism, and likewise will happen if darkness was incorporated to Western arts. His basis on the above mentioned arguments is embedded on his credence on the delineation of Western culture and Japanese culture. According to Tanizaki, Western citizens in ancient times give importance to gold because it emanates unspeakable beauty when candlelight reflects it. On the other hand, Japanese people vehemently dislike light because it exposes the imperfection of their own white skin. According to Thomas J. Harper (translator of In Praise of Shadows), Tanizaki distinguish Japanese aestheticism based on shadows because it shows an unfathomable yet beautiful reverence and somberness, which is lacking in the magnificently lit arts of the West. Like Tanizaki, Langer also believed that one’s perception of aesthetics is dependent of his geographic positioning. At the first chapter of her book entitled Philosophy in a New Key: A Study in the Symbolism of Reason, Rite, and Art, she defined philosophy as â€Å"characterized more by the formulation of its problems than by its solutions of them†[1], which implies that each groups or societies see things in different perspectives and in their perception of things, they have their own understanding of what they see and have their own questions about it. Therefore, when it comes to beauty or aesthetics definitive schema, each society has the authority to posit their own stance about it, and mostly their stance is deeply rooted in culture and tradition. Tanizaki’s key of aesthetics is logically plausible in Langer’s philosophy since she espoused a relativistic means of understanding the nature of things and the contingency of the universe, in context with aesthetics. But Langer has her own philosophic inclination on beauty, wherein her key is discourse and representation. For Langer, aesthetics expresses the emotive form of arts through symbols and logic. But it must be noted that she saw that the main problem in expressing aesthetic is the means of expressing it. According to her, music possesses a degree of mood or emotion towards the meaning of life wherein it represents a form of epistemic valuation and truth. This music that embodies a certain feeling of purely perceptible matters can be expressed in innumerable manners, but the musician has to figure out which manner because wrong choice of manner will annihilate the content of its emotion and its purity. In toto, Langer saw philosophy as perpetually progressing, as well as aesthetics, because different epochs have either discovered or created a new key to elucidate the universe. She purported that the fecundity of new keys in the philosophical realm will always exists because human understanding is innately transformational. Unlike most philosophers like Bertrand Russell who argued that novel ideas in philosophy is impossible because what is left to humanity is to recycle old philosophies, Langer believed that the pasts has influenced on our present cogito but it does not necessarily follow that it will shape the present landscape of philosophizing. The point is that man’s rationality is not fixed; therefore present and future generation can discover or create a new motif of intellectual intercourse, which will eventually define the philosophy of their period. Tanizaki and Langer’s philosophies on aesthetics are significant because of its willingness and openness to the possibility of new keys, in terms of new perspectives and theories. It broadens the horizon of philosophical enterprise since new schemes and conceptualizations are doomed to realization. The only danger on their stance on the concept of â€Å"new keys† is that it jeopardized the universality of things, specifically of aesthetics or beauty. Their postulate that aesthetics valuation is based on geographic positioning or dependent of one’s social constructs breathes relativism, meaning, every perspective on aesthetic is sound and valid, or to put it simply â€Å"beauty is in the eye of the beholder†. And worse, the innateness of aesthetics seems impossible to be exposed because of diverse perceptions on it. REFERENCE: Langer, Susanne K. Philosophy in a New Key: A Study in the Symbolism of Reason, Rite, and Art 3rd edition ed: Harvard University Press, 1957. Tanizaki, Junichiro. In Praise of Shadows. Trans. Charles Moore, Edward G. Seidensticker and Thomas J. Harper: Leetes Island Books 1980. [1] Langer, Susanne. Philosophy in a New Key: A Study in the Symbolism of Reason, Rite, and Art.   Harvard University Press, 1957 p.4. How to cite The schematization of aesthetics was founded in Ancient times, Essay examples

The Major Discrimination Laws

Question: Identify a couple of the major discrimination laws that were discussed in the textbook reading. How are these laws intended to protect employees? Are these laws necessary and effective, or instead do they restrict the managers ability to properly manage? Answer: In complex business scenario, it is crucial for companies to safeguard interest of their employees effectively. There are numerous labour laws put in place that offer protection to employees and safeguard their interest against any unfair treatment and unsafe working conditions. For employees working in construction industries, there are additional regulations and legislations to ensure that they remain safe. Federal laws hold great importance for employees and employers. On the other hand, compliance to employment laws offer benefits to society at interpersonal and financial level. Most of the organisations around world operate on the model of master-servant relationship (Cawthorne, 2004). In broader sense, employer is considered the master while employee is considered the servant. Employee is expected to perform his duties under the master. Further, the servant gets reimbursed for his services. But it is often realised that employers might use their power and abuse employees. Hence, to safeguard employee from such situations, employment and labour laws are crucial. For instance, Fair Labour Standards Act 1967 and Age Discrimination in Employment Act intend to balance the master-servant relationship. This is to ensure that employers dont abuse their employees by any means. Under some legislation, employees also get the opportunity to get compensation for any kind of abuse or equal chance to work in safe environment (Cawthorne, 2004). Experts believe that the purpose of employee protection laws is not to abolish the master-servant relationship instead make it equal for employees to get full benefit of the services that they are offering to their master. Further, this legislation give an opportunity to employers also that business owners can engage in doing commerce which is profitable. Hence, labour laws intend to protect the rights of the employers as well. For example, empl oyer enjoys the right to hire anyone and there is no hard and fast rule about hiring employees. Hence, labour laws, ultimately provides an opportunity to maximise his productivity and become capable to remain competitive in marketplace. These laws are highly necessary and effective. Some experts do believe that these laws restrict the ability and control of the managers. However, this is wrong to say this. With these laws, managers can manage effectively and also ensure that employees are satisfied and stay loyal to the company for longer. A loyal employee is an asset for an organisation (Hill, 2009). Hence, an employee can become loyal if and if he is satisfied with his job. This can be ensured with the help of these employee protection laws. When employees know that their managers and organisation protects them and take every possible step to safeguard their interest, employees are likely to become loyal automatically. In nutshell, employee protection laws are highly crucial and help to develop economic stability. On one hand, it provides an opportunity to employer to make si gnificant profits while on other, it helps employee to get compensated as per his services given to employer. Employee protection acts keep updating with changing times and changing businesses. References Cawthorne, M. (2004). Of Networks and Markets., World Development 43 Hill, E. (2009). The Indian Industrial Relations System: Struggling to Address the Dynamics of a Globalizing Economy., Journal of Industrial Relations, pp. 395-410

A Charlie Brown Thanksgiving Quotes

A Charlie Brown Thanksgiving Quotes A Charlie Brown Thanksgiving serves up some surprisingly poignant and often funny quotes about Turkey Day. The Peanuts characters, including Lucy, Linus, Patty, Sally, Marcie, and of course, Charlie Brown, maybe youngsters, but they provide plenty of thoughtful wisdom about Thanksgiving traditions like football, turkey and  pumpkin pie. Of course, the words are put into their animated mouths by creator and writer Charles M. Schulz, who was just five days shy of his 51st birthday when the special aired in 1973. It won him the Primetime Emmy for Outstanding Individual Achievement in Childrens Programming. It continued to air every Thanksgiving on CBS until 2000, the year that Schulz died, and then on ABC. Enhance your Thanksgiving dinner conversation with some of these pithy quotes from the TV special, which is also available on DVD and streaming video. Thanksgiving History Linus: In the year 1621, the Pilgrims held their first Thanksgiving feast. They invited the great Indian chief Massasoit, who brought 90 of his brave Indians and a great abundance of food. Governor William Bradford and Captain Miles Standish were honored guests. Elder William Brewster, who was a minister, said a prayer that went something like this: We thank God for our homes and our food and our safety in a new land. We thank God for the opportunity to create a new world for freedom and justice. Expressing Thanks Peppermint Patty: Are we going to have a prayer? Its Thanksgiving, you know.Marcie: Thanksgiving is more than eating, Chuck. We should just be thankful for being together. Traditions Lucy: But Charlie Brown, it’s Thanksgiving. One of the greatest traditions we have is the Thanksgiving Day football game and the biggest, most important tradition of all is the kicking off of the football.Lucy: Isn’t it peculiar, Charlie Brown, how some traditions just slowly fade  away.Charlie Brown, after singing  Over the River and Through the Woods to Grandmothers House We Go: Well, theres only one thing wrong with that...My grandmother lives in a condominium. The Food Charlie Brown: I cant cook a Thanksgiving dinner. All I can make is cold cereal and maybe toast.Peppermint Patty: Look at this! Is this what you call a Thanksgiving day dinner? Did we come across town for this? Were supposed to be served a real Thanksgiving dinner!Peppermint Patty: What kind of Thanksgiving dinner is this? Wheres the turkey, Chuck? Dont you know anything about Thanksgiving dinners? Wheres the mashed potatoes? Wheres the cranberry sauce? Wheres the pumpkin pie? Uninvited Guests Marcie to Peppermint Patty, after they crash Thanksgiving dinner at Charlie Browns house: Wait a minute, Sir; did he invite you here to dinner? Or did you invite yourself and us too? Meet-Ups Sally: Why dont you come along, Linus? We could hold hands under the table. Stress Charlie Brown: Weve got another holiday to worry about. It seems Thanksgiving Day is upon us.

Barton Case Study

Barton Case Study Assessment of the Financial Position and Performance of the Barton Firm In order to assess the financial position and financial performance of the Barton engine business, it is important to consider carefully the ratio analysis of the company, as it assists comparisons, simplifies financial-statement, aids the top-management to recognize whether the business’s financial position is enhancing or worsening by showing a yearly-trend, evaluates the long-term financial aptitude, and operating efficiency.Advertising We will write a custom report sample on Barton Case Study specifically for you for only $16.05 $11/page Learn More To conduct the ratio analysis of this firm, the focus should be on analyzing total current ratio, gross profit margin, net profit margin, and quick ratio or asset test ratio for three years (1999, 2000, and 2001), and compare between these ratios in order to come into a conclusion about Barton firm’s financial situation. Rati o Analysis for the Barton Firm Total Current Ratio (Total Current Ratio = Current Assets / Current Liabilities) Total Current Ratio 1999 2000 2001 24297 / 16711 23255 / 16232 24159 / 15338 1.454 1.433 1.575 Table 1: Total Current Ratio for Three Financial Years of Barton Engine Source: Self-generated from Barton Case Study Current ratio is a common and quick evaluation of liquidity of Barton firm, as it shows the margin of safety or cushion accessible to the creditors; moreover, it is an index for Barton’s financial stability and practical solvency and a directory of the strength of its working capital. As shown in the table 1, from 1999 to 2000, there has been a slow increase in the current ratio of Barton (1.454 in 1999, 1.433 in 2000, and 1.575 in 2001). As this kind of rise in the ratio demonstrates the enhancement of the liquidity position of the business, it is notable that the liquidity position of Barton had a slow development over these three years. On th e other hand, if there was a decline in the current ratio, it was quite natural that the liquidity position of the business has worsened with time and that it should improve in order to have better position.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Gross Profit Margin (Gross Profit Margin = Gross Profit / Revenue from Sales X 100) Gross Profit Margin 1999 2000 2001 26438 / 125950 x 100 24350 / 118175 x 100 21130 / 110000 x 100 20.991% 20.605% 19.209% Table 2: Gross Profit Margin for Three Financial Years of Barton Engine Source: Self-generated from Barton Case Study The gross profit margin is the proportion of the turnover, which a business preserves following the direct-expenses linked to generating the materials traded throughout a certain period; moreover, a rising profit margin means that the firm has good pricing strategy (it is able to lift prices with sm all or no effect on sales) or that it possess a rising productivity. However, as illustrated in table 2, there has been a substantial decrease in the gross profit margin from 1999 to 2000, which were consecutively 20.991%, 20.605%, and 19.209% decreasing margin could indicate that variable costs have risen while selling price has remained constant; it could also mean that Barton has cut prices to make an augmentation in sales. Net Profit Margin (Net Profit Margin = Net Profit / Revenue from Sales X 100) Net Profit Margin 1999 2000 2001 271 / 125950 x 100 236 / 118175 x 100 1855 / 110000 x 100 0.216% 0.199% 1.69% Table 3: Net Profit Margin for Three Financial Years of Barton EngineAdvertising We will write a custom report sample on Barton Case Study specifically for you for only $16.05 $11/page Learn More Source: Self-generated from Barton Case Study High net profit margin ratio shows how successful the firm is at changing sales into profit, and that the firm is capitalizing on some competitive-advantage, which can give it some additional capability and suppleness throughout the difficult financial periods; conversely, low net margin means the firm is not generating enough sales or it is not keeping your operating-expenses under control. Throughout 1999, 2000, and 2001, it is notable that the net profit margin has decreased so much that it took on a negative figure (0.216% in 1999, 0.199% in 2000, and 1.69% 2001). Such a decline in the net profit margin ratio throughout the three stated financial years might point out cost binges, which necessitate competence development; the Barton firm, having a low ratio, might need to take on debt to pay its expenses. Quick Ratio or Asset Test Ratio (Quick Ratio (Asset Test Ratio) = (Current Assets-Inventory) / Current Liabilities) Quick Ratio (Asset Test Ratio) 1999 2000 2001 (24297 8228) / 16711 (23255 8066) / 16232 (24159 11683) / 15338 0.962 0.936 0.813 Table 4 : Quick Ratio (Asset Test Ratio) for Three Financial Years of Barton Engine Source: Self-generated from Barton Case Study Asset test ratio would decline while cash or accounts obtainable balances reduce, devoid of an equivalent diminish in current liabilities, or boost in a current liability devoid of an equivalent boost in cash or accounts obtainable (for example, cash spent to buy fixed assets, cash spent to give off a long term debt, or cash spent to disburse dividends).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In 1999, 2000, and 2001, the asset test ratio diminished respectively by 0.962, 0.936, and 0.813, which shows Barton had a small liquidity ratio demonstrating that the firms liquidity position has needed further amplification. Suggestions for Ms. Payne Regarding the Financial Situation It is very important for Ms. Payne to provide a closer observation to improve the gross profit margin. This is achievable by two ways, either by augmenting the sales revenue when keeping the cost of sales the same, or by lowering the cost of sales, when upholding the same level of sales revenue. It is essential to note that Barton firm had an increase in its current ratio throughout the three years. However, in order to further enhance its current ratio and liquidity position, Ms. Payne should try to bring more cash into the balance sheet either by selling the under used assets, increasing loan capital and long term borrowings, or postponing intended investments. Moreover, the chief financial officer should also focus on raising the gross profit, or lowering the expenses and overheads. This will develop Barton’s net profit, which in turn will help it to enhance the net profit margin. According to table 4, the quick ratio or asset test ratio of the Barton firm has lowered constantly in 1999, 2000, and 2001. In order to enhance Barton’s asset test ratio, Ms. Payne should focus on two things, firstly, operate at increasing sales from the existing asset base, and secondly, sell of under utilized assets profitably, so that the sales figure has divided by a lower asset total. SWOT Analysis of Barton Engine Works Co Figure 1: SWOT Analysis of Barton Engine Works Co Source: self generated Strengths The internal strengths of Barton Engine are its glorious history, brand image, human resources, and performance of few departments, customer vase in the US market, and so on. Brand Awareness: Barton Engine Works Co had strong brand awareness for its consumer oriented five ho rsepower engine market; Employees: this company was the largest employer of the Barton County and it had more than 400 employees; Performance: According to the Barton Case Study, Earl and his engineering department’s little customer engine business is doing well. In addition, Earl stated that there is no immediate risk of losing the customer â€Å"Mulch Co† and 164 licensed dealers have doubled their purchase order from Barton Engine; Corporate Social Responsibility: Barton Engine has a significant level of budgetary involvement for its CSR1 policy and practice, for instance, the company provides scholarship to the children of the employees and talented students, send Christmas cards to the employees, and take care them; Customer Base: The strong base of loyal customers helped the company to continue its business and to compete with Japanese manufactures; Long Experience: Barton Engine Works Co has long experience to carry on its business with remarkable footprint in the US market. Weaknesses Besides strong points, Barton Engine has many weaknesses, such as Leadership: Once upon a time, this company was reputed for the financial strengths as predecessors were built a well-respected, $110 million company. However, the unfortunate death of William and his son by commuter plane crash created leadership gap though Ms. Payne is enough competent person to control the company as she has practical experience with high educational background; Decrease Market Share: The market share of Barton had decreased dramatically from 1985, for instance, it had at least 37% of consumer oriented five horsepower auto market in 1885 but it was only 4% in 2001, which indicates that 70% of total sales had down within last 15 years. In addition, its industrial market share had also dropped to 19%; Barton Engine Design: Integration of modern technology is an important factor in order to meet the demand of the products and create new fields of business operation but this company was not concentrated this issue. According to the case study, this company has been captured a significant market share 50 years ago when the owner of this company was designed high-tech model but the successors of the owner ignored this issue and lost market share; Operating costs: it was not possible for the management to reduce operating costs, and in 2001, its engineering, selling and administrative costs were $22,188,000; Financial position: This company has experienced huge financial problems as its net operating profits have decreased dramatically, for instance, its net income was 2065 thousands in 1999 where as it was (1058) thousands in 2001. Opportunities Key opportunities of the company have discussed below Market Demand: The top-level management of the company believed that they have strong customer base because still customers seek Barton Engine though Japanese manufactures sale few more engines in the US market. According to the Barton Case Study, this comp any has also largest market share, which indicates that it has huge opportunity to increase customer demand in the US market by restructuring and implementing new strategies; Increase Market Share: Most of the countries of the world are now member of WTO, which gives the scope to the company to enter new market by adopting suitable entry mode strategies to increase market share; Joint Venture: As many customer intended to purchase Barton Engines, it has the opportunity to joint venture with renowned companies to share technology of the partners, assets, manpower and so on; Divestiture Strategy: According to the Barton Case Study, the performance of few subsidiaries was not stable to carry on the business. As a result, the management of this company has opportunity to adopt divestiture strategy to concentrate on the core business or profitable units; Diversification: This Company has opportunity to diversify its product range both vertically and horizontally to attract the customer. Threats As per the case study, major threats for the company’s were Competitors: Japanese competitors were main problem for the company because Barton lost the market share and its glorious position due to strong presence of the Japanese products, for instance, in 1985, Japanese had only 6% and 2% share of consumer oriented five horsepower and ten horsepower auto market accordingly but it is now market leader of this sector. On the other hand, Japanese manufactures offered technologically advance products and designed new models over time; Decision-Making process: Taking right decision in proper time is one of the most important factors for the development of the company. However, the company may become insolvent due to undertake inappropriate steps; Conflicts between directors: Williams intended to carry out the business with old equipment, as he was spent huge fund for purchasing new products in 1978. On the other hand, the son of William was interested to purchase new m achine to develop quality of the products and increase efficiency of the employees. However, Williams argued that it should require more than $100 million to purchase new equipments, and need sufficient fund to train employees, so, this conflicts between directors had influenced to decrease the performance in the US market; Sales Report: The marketers scrutinised the sales data of profitable units and found that the earnings from 10-horsepower engine would decreased by 75% within the next fiscal year. Recommendation Ms. Payne should increase budget for promotional activities as it can increase customer base and market share; Moreover, she should decrease production costs by purchasing few machine and repairing old machine as the customers never compromise with the quality of the products; To reduce operating costs, the company should recruit efficient and low cost employees from South Asian countries like Bangladesh, India, and China; In addition, Ms. Payne should compare the perf ormance of all subsidiaries and sale the non profitable units to concentrate on the core business; She should try to work as a team to develop the performance of the employees; Ms. Payne should review the performance of the competitors to take decisions; She should consider the opinion of the top management and employees; However, Ms. Payne should restructure the pricing strategy in order to compete with the Japanese engine manufacturing companies. Suggestions about the 10-Horsepower Engine According to the Barton Case Study, in 1985, Barton had 21% share in consumer oriented 10-horsepower engine market whereas Japanese had captured only 2% market share. The US customers of generators, pumps and compressors were relied on Barton’s products for its quality and design, but Mr. William never upgraded the design and technology of 10-horsepower engine. As a result, this company failed to retain their glorious position and Japanese manufactures captured major portion of market sha re though some dealers of Barton is doing well and they have created a loyal customer base. Therefore, besides of upgrading the design of the engine, Barton firm should undertake the strategies suggested below. Suggestions 1: Formulating Pricing Strategy Assessment of the Strategy Appraisal Methods Evaluation Criteria Creates brand recognition This strategy will develop Barton’s brand image by creating a preference amongst the consumers for the 10-horsepower engine. Supports the vision Throughout 1999, 2000, and 2001, its sales have lowered significantly. In these circumstances, the position of the company can be improved by following a pricing strategy that will add a little mark-up after the cost of production. High price may cause declining sales. Utilize core competency Barton would need long time to regain its position if it does not consider this strategy as its key competency. Rivalry As other competitors ask lower price to capture the market, Barton shoul d hit the market by restructuring their pricing policy Constructs uniqueness and differentiation This will differentiate the 10-horsepower engine Generates loyal consumer base A large group of customer will become loyal for low prices, as because of the aftershock of the global financial crisis, the purchasing power of the consumers have reduced. Moreover, a larger consumer base will in turn enhance Barton’s market share. Financial hazards The strategy may initially mean quite low profits Short and long-term growth rate In long-term, the growth rate of Barton will increase Thinking customer first This strategy meet the criteria of considering the customer first Extent of Flexibility Cost Leadership is the effective strategy for future sustainability Suggestions 2: Undertaking Joint Venture Strategy Assessment of the Strategy Appraisal Methods Evaluation Criteria Creates brand recognition By this strategy, Barton will try to rebuild and renovate the techn ology of the 10-horsepower engine with the help of the firm it will join with; in long run, this will increase its brand recognition Supports the vision This strategy will support Barton to enhance the 10-horsepower engine and regain its recognition, which is one of its visions. Utilize core competency If successfully renovated, the 10-horsepower engine can be Barton’s core competency Rivalry Reduce competition between other player Constructs uniqueness and differentiation It will differentiate the engine as it would develop with the help of expert jointly from 2 different firms. In addition, the hard work, experience, human resources, capital, finances, skills, and adaptability of 2 different firms may mean that the outcome of the joint venture is successful. Generates loyal consumer base Enhanced functionality of the 10-horsepower engine ensures the creation loyal customer base. Financial hazards In case of joint venture, it has minimal start up costs, and few o verhead Short and long-term growth rate It offers large potential growth in the long-term in some cases. Thinking customer first This strategy has designed with think the company first Extent of Flexibility It limits its adaptability Footnotes 1 Corporate Social Responsibility

Cultural communication Essay Example | Topics and Well Written Essays - 750 words - 1

Cultural communication - Essay Example According to the Teamsterville’s code of communication that is code of honor, the people of the society communicate on the basis of their social roles. For them, the social meaning is related to their social positions. The male and female members of the society have to use their code of honor in order to continue with a relationship or to communicate. For them, social meaning is concerned with cultural communication. They use cultural codes to indicate their part in society. According to Nacirema’s code of communication that is code of dignity, the people of the society communicate on the basis of their self-growth. For them, the social meaning is related to their own self. They consider the society as secondary and their own self as primary. They employ code of dignity that states that an individual is important and should be given full opportunity to grow for his/her own self. For them, social meaning is related to self- growth. They give too much importance to communication as close, supportive and flexible and in case of lack of communication, they consider the situation as problematic. For them social meaning is related to closeness, supportiveness and flexibility in communication. Cultural codes play a crucial role in our lives and they help us to identify ourselves and our society. Every culture has some patterns and believes and people tend to be different with their respective cultures. The ethnographic definition of culture can be a shared set of values identified by all members of the society. Culture of a society or individuals can be revealed by means of communication. Communication is very significant in the identification of cultural roles of a person. In communication, we inform other people about our cultural codes. For every person of society, there is some rule of communication according to which, he or she communicates with the rest of the people of the society. In Speaking Culturally by

Environmental Factors Affecting the Organization and Its Function Essay

Environmental Factors Affecting the Organization and Its Function Activities - Essay Example Of necessity then, all organizations must be adjusted to the environment in which they exist. The external environment of an organization are those factors that are outside the control of the manager but which nevertheless affect managerial decision - making. They generally affect all organizations within that society and thus they are not specific to any one firm. These environmental forces include: - Political -legal forces, economic forces, social and cultural forces. The two most important environmental are the technological forces and the internal environment. 2 Political stability is another factor i.e. organizations will change their mode of trade depending on how stable the political climate is. Presidential decrees also affects business decision - making. Business managers face a multitude of loss that limits their powers with regard to legal- political constrains. In the final analysis an organization usually cannot control what a government does. Sometimes these laws also create new opportunities for the firm. An example is compulsory recycling laws which have led to the mushrooming of the recycling industry. However, it is important for the organization to understand that the main purpose of business legislation is to give companies protection against unfair competition, protect the society's interests from being infringed by unscrupulous firms and also give consumers protection against business malpractices. (Dale, 2001) b) Economic forces Important aspects of the economy that affect the organization and human resource activities include inflation, economic growth, interest rates and employment. During periods of inflation, firms must pay more for raw materials Economic growth rate influences the demand for products while interest rate determines how much it will cost the organization to borrow money. Unemployment will influence the supply labour. Other economic factors affecting the organization are prices, savings and the availability of credit c) Social/cultural forces This environment consists of the value systems, social demographic characteristics and other basic characteristics of persons comprising the society. Such characteristics include desires, attitude, expectations, aspirations, believes, traditions, levels of educations, religions and customs of people in a given society. Religion might for instance influence people's tastes and preferences to products. Education may also influence tastes and preferences. People may have a negative attitude towards the products / services that the organization offers. The level of education would also affect the human resource function of selection and training because the low the level of education of its work forces, the more the training. The converse is true. People's lifestyles will influence the

Micro Combined Heat In Uk Residential Areas Environmental Sciences Essay

Micro Combined Heat In Uk Residential Areas Environmental Sciences Essay Combined heat and power or cogeneration is the concurrent production of heat and electricity. CHP technologies produce electricity, heating and cooling from fuels such as natural gas or renewable including landfill gas or biodiesel at or near facilities like industrial complexes or commercial buildings. That is important because almost 70 percent (Roth, 2005) of the energy used to generate electricity at todays conventional power plants is lost in conversion, delivery and distribution. That means only about 30 percent reaches its destination as useable power (Roth, 2005). CHP systems recover the heat that would normally be wasted in conventional electricity generation. They then use the energy from that heat to cool and heat their facilities. Of course, they also save the cost of the fuel that a separate unit would use to produce heating or cooling. CHP systems come in many sizes, from residential systems that generate one kilowatt of electricity to heavy industrial installations t hat can produce up to 25 megawatts. In a typical CHP, such as a gas fired CHP, gas is burned in a combustion chamber. This creates a steady flow of hot gas that drives a turbine, which is coupled to a generator, thus producing electricity. As the gas is heated it is captured by a heat recovery boiler. The boiler then heats water which is pumped through insulated pipes providing space and water heating as required. In warmer countries were air conditioning is often used, the waste heat can also drive an absorption chiller to produce cold air. This is known as trigeneration'(Bex, 2008). 2.3 Global Warming Global warming describes the greenhouse effect. Certain gases allow short wave radiation to pass through them unabsorbed while also absorbing some long wave radiation that gets reflected back into space (Knol, 2009). Greenhouse gases trap heat the way glass walls of a green house do causing the Earths temperature to raise. For thousands of years, emissions of greenhouse gases to the atmosphere have been well balanced by the amount of greenhouse gases that get naturally absorbed. These conditions have allowed human civilisation to develop within a consistent climate. Evidence shows that human activity contributes to global warming by adding to and changing the levels of the gases responsible for the greenhouse effects. Changes that have historically taken thousands of years are now taking place over decades. Rapidly retreating glaciers in countries such as Greenland, Alaska, Antarctica and on high tropical mountains show that global snow is melting and that massive glaciers worldwide are disappearing fast. As water flows to the seas from melting glaciers and icecaps, causing a rise in sea levels. If this continues highly populated cities like Tokyo, Bangkok, Shanghai and New York are all at risk of major flooding. Scientists predict that floods and droughts are likely to increase in number and severity and climate related diseases such as malaria can rise. (REFERENCE) Other signs of climate change are seen in drying forests and dying wildlife. Methane, nitrous oxide and carbon dioxide (CO2) are just some of the greenhouse gases contributing to climate change. 2.3.1 Carbon Dioxide Of all the greenhouse gases, carbon dioxide is the main culprit. CO2 accounts for the largest proportion of greenhouse gases and contributed around 77 percent of the UKs total emissions of greenhouse gases in 1990 (REFERENCECCB). Currently, carbon dioxide is responsible for around 60 percent of the enhanced greenhouse effect (BBC, 2010). Burning fossil fuels releases carbon dioxide. Fossil fuels are used to power cars, heat homes and give people electricity. Deforestation is also a major problem as the carbon dioxide stored in trees is released and also results in less carbon dioxide being removed from the atmosphere through photosynthesis. Atmospheric levels of carbon dioxide have risen steadily since the beginning of the industrial revolution and these levels are forecast to rise even more rapidly as the global economy grows (ASME, 2009). Reducing the threat of global climate change starts with using clean energy options where available to reduce the emission of greenhouse gases. Such clean energy options include microgeneration technologies such as small wind turbines, heat pumps and micro combined heat and power systems. 2.3.2 UK Government Pledges The Kyoto Protocol treated was agreed in Japan in Kyoto, Japan in December 1997. It came into force in on 16 February 2005. The Kyoto Protocol is an international agreement linked to the United Nations Framework Convention on Climate Change. It is a legally binding agreement under which industrialized countries will reduce their greenhouse gas emissions by 5.2 percent by 2012 compared to the year 1990. The aim is to lower overall emissions from six greenhouse gases, including carbon dioxide. National targets have been set for countries worldwide, some of which include an 8 percent reduction for Australia, 6 percent for Japan, 10 percent for Iceland and 8 percent for the European Union (REFERENCE). The 2006 UK Climate Change Programme, is designed to meet the UKs Kyoto Protocol targets by reducing the emission of greenhouse gases by 12.5 percent between 2008 and 2012 (REFERENCE). This would also bring the UK closer to meeting their domestic target fo reducing carbdon dioxide emissions by 20 percent below 1990 levels by 2010 (REFERENCE). It also includes a goal the reduce overall carbon dioxide emissions by 60 percent by around 2050, with a significant reduction of around 26 percent by 2020 (REFERENCE). In July 2007 the Governments Building A Greener Future: Policy Statement revealed that all new homes must be zero carbon from 2016 (REFERENCE). To achieve these domestic targets, new low carbon technologies must be introduced in homes across the UK. Focusing on the manufacture and installation of microgeneration technologies seems the most probable route for the government to go if they are going to meet their targets. 2.4 Micro-CHP Micro CHP is the simultaneous production of heat and electricity in a domestic or small commercial environment. They are generally run as heat applications, installed in the residents home, acting as a replacement for a conventional heating system such as a condensing boiler. Micro-CHP systems are currently based on several different technologies: Stirling Engines Steam Engines Internal Combustion Engines Microturbines In a Micro-CHP system, a prime mover such as a Stirling engine drives a generator which produces electricity. The waste heat from the engine is used in the primary circuit of the heating system and the electricity generated is either used in the house or transferred back to the grid. Micro-CHP systems are able produce heat at a very high efficiency of over 90% (Nottingham Energy Partnership, 2008) and utilise waste heat to produce electricity as a by-product. This leads to a reduction in C02 emissions and may also drastically reduce energy bills, with a saving of 35% per annum being achievable (Cogen, 2009). In the past and present, CHP has proven to be beneficial in many large-scale situations by increasing the overall thermal efficiency, reducing the total power requirement, and providing higher quality, more reliable power. Applying CHP technology to smaller scale residential and small commercial buildings is an attractive option due the large market potential. (Mado et al, 2008) Figure 3 : Schematic of how energy flows in a micro CHP system 2.5 Marketability Today, countries all over the world are worrying about the effects of climate change. Governments are providing major support in the design and manufacture of greener technologies, all in aid of reducing in carbon dioxide emissions. They are encouraging people to go greener, and in some countries are providing financial support towards pushing micro-CHP systems onto the market. (CHPA, 2010) The main target market for micro-CHP is the domestic market as a replacement for conventional gas boilers in domestic residences, with the Micro-CHP unit operating in a heat-led mode. The UKs domestic sector is responsible for 33.6 percent(REFERENCE) of the electrical usage. This is evident from the data provided in Figure 4 which also shows that the domestic sector makes up the largest portion of UKs electrical energy consumption. Figure 4: UK Electrical Consumption by Building Sector Figure 5: UK Electrical Consumption by Building Sector The domestic energy consumption is not only the largest portion of the pie chart, but it is also the fastest growing segment. From 1961 to 2004 the number of UK households rose from around 16.5 million to 24.7 million (Office for National Statistics, 2005) and in 2009 projected figures published show an 30 percent increase in English households (CLG, 2009) and a 25 percent increase in Welsh households(W.A.G, 2009) over the next 20 years. Of the 24.7 million UK households around 14 to 18 million of these are said to be suitable for m-CHP units. (Cogen, 2005). Generally houses in the UK have low levels of insulation and therefore require higher levels of heating compared to much of north-west Europe (Cogen, 2005). Statistics show that only 14 percent of UK homes are fully insulated. Figure 6 shows that from 1970 to 2000 energy use for space heating has risen by 24 percent, for water heating by 15 percent, and for lighting and appliances by 157 percent. The only reduction was energy use d in cookin which has fallen by 16 percent. (National Statistics, 2001) Figure 6: Domestic final energy consumption by end use 1970 to 2000 There are approximately 17 million gas-fired central heating systems in the UK and approximately 1.3 million gas boilers are sold each year (Cogen, 2003). These figures show the large potential market for Micro-CHP in the UK. 2.4.1 UK Government Financial Aid The domestic Micro-CHP market is supported by the UK government who help fund public bodies that are in support of a more energy efficient UK. Two of these main public bodies are the Carbon Trust and the Energy Saving Trust (Act On CO2, 2008). In April 2005, the UK Government stated its intentions to support the demand of this up-and-coming technology by reducing VAT on Micro-CHP units from 17.5 percent to 5 percent (Cibse, 2005). On 1 April 2006, the Department for Trade Industry announced phase one of its  £80m to suport the take-up of microgeneration technology under the Low Carbon Building Programme (Cowburn, 2008). On 5 February 2010, the Government recognised the importance of Micro-CHP technology and announced its financial support for the technology through its Clean Energy Cashback Scheme (also known as the Feed-In Tarrif) (REFERENCEcashrewardformchp). Graham Meeks, Director of the CHPA (Combined Heat and Power Association), said: Support uner the Feed-In Tarrif is vital in the early stages of commercialisation for micro-CHP, and todays announcement is a step in the right direction. It will help secure the UKs world-leading position in this exciting low-carbon technology, whilst giving householders a cost-effective choice in cutting their carbon footprint. (REFERENCEcashreward) The Feed-in Tariff (FiT) scheme is the first phase of the Governments Clean Energy Cashback programme, and came into effect on the 1st April 2010 (Energy Saving Trust, 2010). It will provide a financial incentive for small scale, low carbon electricity generation. The FiT is mainly intended as a means of encouraging adoptions of green microgeneration technologies. The scheme has the potential to revolutionise the way consumers use and generate energy. How the Scheme Works If you are eligible to receive the FiT then you will benefit in 3 ways: 1. Generation tariff a set rate paid by the energy supplier for each unit (or kWh) of electricity you generate. This rate will change each year for new entrants to the scheme (except for the first 2 years), but once you join you will continue on the same tariff for 20 years, or 25 years in the case of solar electricity (PV). 2. Export tariff you will receive a further 3p/kWh from your energy supplier for each unit you export back to the electricity grid, that is when it isnt used on site. The export rate is the same for all technologies. 3. Energy bill savings you will be making savings on your electricity bills , because generating electricity to power your appliances means you dont have to buy as much electricity from your energy supplier. The amount you save will vary depending how much of the electricity you use on site. (REFERENCE, energy savings trust) 2.5.2 Current Market Situation In 2002 it was estimated that there were around 1000 Micro-CHP systems in operation in the UK. The majority of these systems were Whisper Techs Whispergen Stirling engine and Senertech Dachs reciprocating engines (Wikipedia, 2009). At present, Stirling Engines, Organic Rankine Cycle and Internal Combustion Engines dominate the near-market (Dijkstra, 2009). However, only one company is close to exploiting the UK domestic market. The reason for this is other leading companies are targeting small commercial businesses and places like sheltered housing accomodation with larger units (Cogen Europe, 2004). WhisperGen who have joined forces with one of the UKs leading power and gas companies E-ON (Micro Power, 2004) are at the forefront of the UKs domestic market. However, at present, they are not currently delivering any units to customers, although they are working towards a full market roll-out off mass manufactured units from 2011(E-ON, 2010). 2.5 Micro-CHP System Overview Micro CHP is the simultaneous production of heat and power in individual homes; a unit which replaces the central heating boiler, providing heat and hot water as usual, but also generating electricity at the same time. It is not renewable energy (unless the fuel is renewable) but at least low carbon, and often lower carbon than some so-called renewable energy sources. The majority of micro CHP systems today use natural gas as a fuel. The fuel is burned in the Stirling engine or other prime mover; the engine drives a generator which produces electricity for use in the home. Any surplus is exported to the network for use by others. Waste heat from the engine is used to heat water in the primary circuit of a hydronic, or radiator-based, central heating system. Depending on the type of prime mover, around 70% of the energy in the fuel is converted into heat, with 10-25% converted into electricity. Electricity is more valuable than heat, so there are substantial economic and environmental benefits compared with the separate production of heat in a boiler and electricity in a power station. Smart metering uk climate change programme Cowburn D (2008). Microgeneration and why it is the future

Atlanta Home Loan – Case Study

Thank you for providing the background information of your company. Based on the information provided, there appears to be deficiencies in the control systems implemented within the operation. These control deficiencies were one of the main causes that allowed unintended individuals to gain unlawful control over Atlanta Home Loan. In order to prevent this from happening again, it is important to identify the main issues that caused the company to fall, generate alternatives to apply in the future, and evaluate these alternatives to see which controls would be most valuable to your future business.Control System AnalysisBefore attended the EMBA, your main system of control was action and result controls. Action controls were demonstrated in several control areas: direct monitoring of the credit inquiry of each loan application; close monitoring of the loan application/lead ratios and their trends to identify any irregularities; receiving funds directly from the proceeds at closing; re ceiving brokers’ checks overnight at AHL’s office or direct wiring of money to AHL’s general account. Result controls were demonstrated through AHL’s compensations to the loan officers based on who originated the deal.Since the school started, in addition to the existing controls, you have set  up remote monitoring system to keep track of employees’ daily activities as well as forwarded all corporate mails to California. These are also forms of action control. Provided that Wilbur generates revenues to the company, you compensate him through commissions. This is a result control.Generally, there are four types of common controls a firm can utilize when setting up their internal control systems: results, action, and personnel/cultural controls. As per the above analysis, it appears that AHL primarily used only action and result controls and lacked the use of the personnel and cultural controls. Action controls heavily rely on your personal effort in monitoring the behaviors of your employees; it does not promote goal congruence within the firm. Result controls provide autonomy or motivation for employees to strive better as a team, but the linkage between results and actions may not always be perfect.In the case of AHL, action and result controls are susceptible to fraudulent acts as they are evaluated based on the observation or outcome the company; they are more of reactive than proactive control systems. For example, there is a lack of monitoring of loan applications once they are past the loan officer level. In addition, there was a lack of segregation of duties within the departments of your firm.Wilbur had the use and privileges of AHL, as well, he was able to conduct human resources function at the same time have the authority to pay any office expenses. Further, signed blank checks were made available to the company management during your absence. These are control deficiencies that are visible for staff and are easy targets for misappropriations.Besides several weaknesses in controls, AHL does not have a sound company strategy. It is important to develop a corporate-level strategy by establishing a functional organizational structure as well as strengthen your business unit strategy by setting up a mission statement or a vision for your employees to realize.Preventing the Same Mistake from HappeningWe have identified the current controls implemented at AHL, some of the controls need improvements in order to prevent the same problems from happening. AHL should to consider strengthening your action controls by implementing the electronic links to the processors’ files so you can see the entire loan application process remotely instead of only checking the status at the loan officers’ level. In addition, Segregation of duties should be enforced by having separate individual personnel handling loan applications, loan submissions, paying office expenses, human resources, approving pay ments, and signing checks, etc.This would require the coordination of personnel controls which helps an organization find the right people, giving them a good working environment and the necessary resources to do their work. AHL should have a trained recruiting manager or an experienced staff to conduct the hiring and firing process. In addition, AHL should continue to establish a more effective motivational compensation plan (through its result controls) that not only rewards the outperforming staff, but also encourages synergy and goal congruence for the organization.This will be complemented through the implementation of cultural controls. AHL can set company code of conducts and statements of values, create an ethical tone at the top and promote employees in thinking more socially responsible. A company’s culture can unite its employees or attract new employees as they share a similar set of values. The alternative controls in place could help prevent your past mistakes a nd assist in hiring and rewarding trustworthy employees.RecommendationsAction, personnel, and cultural controls are three key controls that should be in place to reduce the probability of the case events reoccurring. If you can tighten the current action controls via the help of technology or an independent monitoring system, then the loan application to leads ratio could be significantly increased as it reduces the likelihood of any loan officers privately absorbing the loan applications without reporting them to the firm.A solid action control cannot be solely performed by your (one person), so implementation of personnel controls is essential which will allow you to recruit talented and trustworthy employees that prevent theft or fraud from reoccurring. Setting a clear mission statement and company corporate governance policy will provide an overall cultural support to the company that will complement the application of action and personnel controls. I hope the above memo can be a useful guidance for you in the future.

KFC Marketing Plan Essay

KFC formally known as Kentucky Fried Chicken is the world biggest and most popular chicken-based restaurant chain, headquartered in Louisville, Kentucky in the United State. It is originally founded by Colonel Harland Sander in 1952. Throughout its rapid growth it has now over 150,000 stores available nationwide in 105 countries boosting 59 years of history of success and innovation. In Malaysia, the first KFC restaurant was open in 1973 on Jalan Tunkul Abdul Rahman, and today there are more than 500 outlets throughout Malaysia and are still counting (KFC, 2011). 2.0 KFC Current Concept and Practice Malaysia’s KFC restaurant is an organization that runs and managed by Malaysian which practices self service concept in it business. Customer need to serve themselves when doing purchasing. Besides that, it also practices on the concept of Halal food. Halal food is food that conforms to Islamic Law or Shariah, it regulates that food consumed must be hygienic, not harmful to health, free from any forbidden parts of animals’ origin and anything regarded as filth under the Islamic law (KFC, 2011). 3.0 KFC Marketing Mix (7P’s) Marketing mix strategy is choosing and implementing the best course of action to meet the organization goal and gain competitive edge. The 7ps of marketing mix is one of the most popular used marketing concepts by marketing professional. It composes of product and service, price, place, promotion, people, process, and physical evidence (Behera, 2008). 3.1 Product and service Product is the tangible product or service offered to customer to provide customer satisfaction. No matter the product is tangible or intangible, it must provide the right feature and value to customer that include aspect such as appearance, function, and packaging (Anon., 2010). KFC are well known for his signature pressure-fried chicken pieces made with the original recipe. KFC primarily sell chicken in form of pieces, and salads (Wisnudewobroto, 2011). Although the main focus product is fried chicken, but KFC also developed a wide range of product offering variety choices to customer. It includes of burgers, signature Kentucky Nuggets, and wraps with a wide range of side dishes and dessert to pair with (KFC, 2011). 3.2 Price Price is the amount of money customer pay for a product (Anon., 2012). The price offered must be reasonable and competitive, and most importantly is to entail profit. The pricing tactics include not only the price list but it also comprise of on-going discount, offers and promotions (Behera, 2008). KFC products are priced high but not high overly, and their target customers are middle class people. However, to compete with other fast food restaurant KFC trickle down product price for selected item during mealtime to attract lower middle class customer to penetrate both sides of the markets (Wisnudewobroto, 2011). Promotions such as KFC a.m., Lunch Treats and, dinner treats are the current promotion available at KFC (KFC 2012). 3.3 Place Place refers to the location, and distribution channel whereby the product is reachable and can be purchased by the target customer and how the product reaches the location (Behera, M., 2008). KFC has over 500 outlets nationwide, and are generally in easy reached, nearby location. Besides dine in option, KFC also provide home delivery service up to customer doorstep and drive through counter offering convenience and different alternatives to customer, however these services are only available at selected area with fixed menu. In the same time KFC also developed the â€Å"Meals on Wheels†, a catering service for all sort of functions and occasion which can be done at any place (KFC, 2011). 3.4 Promotion Promotion includes various ways in selling and communication in spreading information to target customer of what the organization has to offer. Promotion tactics comprises of advertisement, public relation and sales promotion. A successful promotion strategy will be able to draw customer attention to be aware of the product and affect customer behavior (Behera, 2008). The distribution channel of KFC is quite varieties such as television advertisement, internet, and templates. Lately, KFC have come out with a range of attractive promotion item, KFC Cracker Sandwich, Lunch Treats, Zinger Double Down, Pokkits, and Bargain Bucket are examples (KFC, 2011). 3.5 People People refer to the individual that involve in the sales of product, such as attendant who deliver the service, promoter and product salesperson. Therefore these people are the important element for the organization. Adequate product knowledge training is essential to these people (Behera, M., 2008). KFC’s front-line staff always dressed neatly and appropriately. All staff is provided with appropriate standard working uniforms and is required put it on while on duty (KFC, 2012). Besides that, KFC also provide great serve training to employees. The front line staffs are nice and friendly, staffs greet every walk in customer with a smiley faces, and prompt in servicing customer (Mohammad, 2007). 3.6 Process The process in marketing mix is especially relevant to the service industry. It is the procedure of delivering service to customer, and the behavior of the person who serve. It is critical to customer satisfaction, hence, it is important to keep staff well trained in order to have a thorough understanding towards the service available (Anon., 2009). KFC is a self-service concept fast food restaurant (Anon., 2012). Dislike fine dining restaurant, customer need to help themselves from ordering up to picking up their meal. There is no hostess available as well, customers are free to choose their preferred seats to dine in. Sauces are available at the condiment bar in the dining area for free load. 3.7 Physical Evidence Physical evidence is the experience of using a product or a service. Customer cannot experience before they make a purchase which will make them feel risky, however organization can reduce this uncertainty by providing evidence to customer through testimonial demonstration showing that the organization keeps its promise. (Anon., 2009). The bright and bold graphic designs in KFC that showcase the company’s icons â€Å"11 secret recipe† and â€Å"Finger Linckin Good† communicate a fresh sense of pride towards its starring result of their product. While the warm and contemporary design and spacious seating makes customer feel welcome and cozy (KFC, 2011). 4.0 Marketing Objective The objective for this marketing plan is to increase sales revenue up to 20% by final year 2013. The reason for proposing this objective is to boost company sales revenue for KFC product range in this global economic downturn by the end of 2013 whilst gain a competitive edge in fast food business. 5.0 Marketing Strategy KFC decided to launch veggie burger and veggie warp in coming 15th December 2012. A 100% vegetarian product food product firstly available in KFC. The new products are named â€Å"Vege Bugger† & â€Å"Vege Wrap†, it is a hamburger style and wraps that does not contain any animal products. The patty of the veggie burger and wrap is 100% free from animal product. It is made from vegetables, grains, seed, and textured vegetables proteins, legume, soy, beans, nuts and mushrooms are examples. It will also blend in the KFC signature recipe, the Sander â€Å"Original Recipe† which contain of 11 herbs spices making it healthy and delicious. This concept comes from the changes of consumer behaviors in society these days. It is clear that consumers are much more health conscious today than ever before when come to food consumption. They are more conscious when they buy and seeking out food product, and generally prefer foodstuffs which is health benefited (Ligaya, 2009). In addition, the widespread in vegetarianism is another main factor that builds up this concept. According to Kayne, (2012), vegetarian diet is significantly healthier then diet which include meat and animal product. Studies have found that decrease of meat intake will increase health benefits and longevity might increase as much as 20 percent. Therefore eating green and healthy whilst saving the environment are the concepts for the new product. This 100% vegetarian ingredients product enables to attract new batch of potential customer which KFC has never target before. 5.1 One Year Integrated Marketing Plan The group of customer that KFC has decided to target for is vegetarian and health conscious consumer, as the main selling point of Vege Burger and Vege Wraps stressed on non animal product and healthy food. In the one year marketing plan, KFC marketing team will be using multi-market strategy in promoting the new product. The segment covers adults, children, family and budget customer who is looking for healthy and delicious food. The purpose of using this strategy is to target every possible customer segment as possible to increase and maintain revenue for the company. 5.1.1 Product and Service The new product KFC will be going to introduce is Vege Burger and Vege Wrap. It will be launch in the 15th Dec 2012, targeting health conscious consumer and vegetarian segment. The Vege Burger and Vege Wraps emphasized on 100% veggie made, and 100% free from meat, even the sauce and cheese used are 100% vegetarian. The burger and wrap are hi in fiber and protein and low in cholesterol as meat component has been replace by vegetables and use zero trans fat oil, thus it is the perfect choice for weight conscious customer. The burger and wraps will come in standard size, however customer may customize on the fillings according to their preferences as KFC are using customization strategies for this new product to attract more customer. The morale behind is that people can choose what they wanted for their food, customer will be more satisfied if they can choose what they want, and are not restrained with fixed menu. In order to get more new customer, continuous innovation and improvise will take place from time to time according to preference and taste of customer. 5.1.2 Price KFC come up with different pricing and bundling strategies for the new launch product, the Vege Burger and Vege Wrap, such as lunch treat, combo meal, and family meal. The super worthy meal enable to attract middle and lower class customer to increase overall sales volume. On the other hand, KFC is also using skimming pricing strategy on the new product. As the product is new, company need to adjust the price from time to time base on customer respond and cost of production. The product price will be firstly fixed in the range from RM 8 to RM 15, base on the type and size of meal ordered, however changes will occur whenever necessary. If the charges of the product are too low it might lead to customer perception that the food quality is poor, while charging for the product too high will cause customer to switch their preferences to other competitors. KFC also will take into consideration on the probable reaction from other competitor in their pricing strategy 5.1.3 Place Place is the main distribution channel, it is important so that the product is available to the customer at the right place, at the right time and with adequate quantity. Vege Burger and Vege Wraps will be launch at every single KFC outlet in Malaysia. They will be available throughout Malaysia as the idea is everyone can enjoy good food. However it will be firstly launch at outlet located in big cities before spreading to the rest. Besides than KFC restaurant outlet Vege Burger and Vege Wrap will also be available through online ordering and home delivery service. 5.1.4 Promotion In order to draw customer attention and to persuade customer to purchase the Vege Burger and Vege Wrap, KFC has come up with different promotions strategies and tactics to tackle as many customer as possible. For instance, special discount rate will be offer on the first three months when the Vege Burger and Vege Wrap is launch. Set meals upon ordering during lunch time and dinner time will be given special rate, which include of a standard size Veggie Burger or wrap, a non sugar carbonated drink and a coleslaw salad as side dish. Customer with large order quantity will be given cash voucher which applicable on their next purchase. Besides that, KFC use various promotion channels to effectively communicate the product information, to make people to aware of the new item, feel positive and remember it well. KFC apply broadcast advertising through newspaper, radio and TV program, the best and important marketing medium for promotion. KFC will advertise on the front page on the best selling newspaper to draw reader’s attention, paper such as Kwong Wah daily, The Star and News Strait Times. In addition television and radio advertisement will be broadcast during golden hours. 5.1.5 People KFC understand the importance of its employee and value customer, a happy customer result from the service provided from a happy employee. KFC will punt in extra effort and marketing their employee training and recruitment. 5.1.6 Process Due to the vegetarian sensitivity and particular in the process of food preparation, KFC will practice transparency to confide consumer in the coming launch product. The food manufacturing at KFC is completely transparent, food preparation process are visible to customer across the counter. It enable customer to view and judge the hygienic standard in KFC, besides that is also allow customer to know the ingredients used for food that they consume. This practice creates a solid proof to customer gaining their confident towards KFC. As Vege Burger and Vege Wrap is 100% vegan, ingredients will be prepared separately, using dedicated utensils and equipment. On the other hand, special training will be provided to all employees on method of cooking and preparation giving thorough knowledge to employee towards the new product. Managers are also designated to monitor the process of preparation to ensure standard procedures are follow. 5.1.7 Physical Evidence KFC focuses on the cleanliness and hygienic interior of its outlet especially at the dining area, providing a clean and hygienic dining environment to customer. In the same time, maintain attractive and proper decorum at its joints. Better facilities will be provide at KFC centre, such as internet facilities and dedicated area for children to play while parent can have quality time together. In order to match up with the launch of Vege Burger and Vege Wraps, KFC also launch a new design working uniform for their staff which come in green color imaging of eating green and living healthy. Physical appearance affects not only the impression from outsiders but it also a company brand image. 6.0 Budget KFC is using competitive parity method for company budget. In order to defend against competition, KFC will compare its budget with major competitors like Mc Donald’s and Burger King, spending as much as competitor. Example, if competitor is spending RM 500,000 in their promotion, KFC will also allocate the same or almost equal amount for their brand promotion. This method is easy to implement, it does not occur complicated forecast and appraisal, and most importantly, it enable to prevent competitor from making inroad to the company market share. 7.0 Controlling and Evaluation 7.1 Operation control Operation control focuses on day-to-day operation. To effectively control the operation and reduce risk, it requires standard policies and procedure to ensure a consistence standard of business runs. KFC operational control management will monitor the daily operation of the outlets especially towards the aspect of personnel and technology to avoid any obstacle occurs from affecting stores operation. A systematic system ensured activities carried out accordingly as planned. Corrective action will be taken by management whenever is necessary. 7.2 Strategy Control In the strategy control KFC management will look into the planning and tactics implement to reach the objective that has been targeted. Proper monitoring will be put into practice from carry out up to completion of the strategy such as promotion, advertising activities, and pricing. At the end management will analyse on how effective is the planning from the result. Revision and changes will be made to improve it if necessary. 7.3 Evaluation Lastly, final evaluation will be carry out to review the respond and comment from customer towards KFC. Customer feedback will be majorly focused on comment through questionnaire, customer forum, and feedback form. Besides that KFC will also ask for real-life comments where feedbacks were warranted. Customer will be asked to expand their feedback and how would they like to have the job done or handled. Looking at the service from customer point of view would provide a better understanding on what customer really need. In addition, sending mystery shopper can also help to monitor the quality of customer service and food furnished. Assessment can be carried out by reviewing the service level provided by front-line staff, food standard, and outlet environment. Thus help the management to evaluate the overall performance of an outlet. Feedbacks compiled will be filter by management selecting whichever is useful to the company and problem will be brought to attention according to severity so that appropriate remedial action can be taken. KFC will ensure follow up on every customer to see whether the solution has helped the customer, and will also maintain customer database so that company can send regular questionnaires and receive new opinion and ideas from customer for future improvement. Every feedback from customer is valuable therefore small gift like cash vouchers will be given to thanks customer for giving helpful tips and as a sense of respect to encourage ongoing open communication from customer in future. Appendixes Appendix A: References 1. Behera, M., 2008. The 7Ps of Marketing Mix. [online] Available at: [Accessed 29 November 2012] 2. Kayne, R., 2012. Has it been proven that Vegetarian Diet is Really Healthier? [online] Available at: [Accessed 5 December 2012] 3. KFC (Holdings) Malaysia Bhd., 2011. KFC Malaysia. [online] Available at: [Accessed 29 November 2012] 4. KFC, 2011. Newsroom. [online] Available at: [Accessed 13 December 2012] 5. KFC, 2012. ABOUT US. [online] Available at: [Accessed 29 November 2012] 6. KFC, 2012. Jom KFC. [online] Available at: [Accessed 10 December 2012] 7. KFC, 2012. Colonel’s Menu. [online] Available at: [Accessed 10 December 2012] 8. KFC, 2012. Colonel’s Menu. [online] Available at: [Accessed 11 December 2012] 9. KFC, 2012. KFC Holding (Malaysia) BHD Annual Report. [online] Available at: [Accessed 9 December 2012] 10. KFC, 2012. Colonel’s Menu. [online] Available at: [Accessed 11 December 2012] 11. Ligaya, A., 2009. Consumer more health conscious. [online] Available at: [Accessed 13 December 2012] 12. Management Study Guide, 2008-2012. Marketing Mix-meaning and its Elements. [online] Available at: [Accessed 29 November 2012] 13. Medialine. [online] Available at: [Accessed 10 December 2012] 14. Mohammad, N., A., 2007. KFC outlet with a difference. [online] Available at: [Accessed 9 December 2012] 15. Prads.net, 2012. KFC – Tripureswor. [online] Available at: [Accessed 13 December 2012] 16. Poh Huai Bin, 2010. KFC Zinger Double Down Burger. [online] Available at: [Accessed 13 December] 17. The Chartered Institute of Marketing, 2009. Marketing and the 7Ps. [online] Available at: [Accessed 1 December 2012] 18. Wisnudewobroto, 2011. Kentucky Fried Chicken Marketing Strategy (English). [online] Available at: [Accessed 1 December 2012] 19. WordPress, 2012. Top food and beverage trends to watch in 2013. [online] Available at: < www.stonehearthnewsletters.com/top-food-and-beverage-trends-to-watch-in-2013/nutrition-marketing/> [Accessed 13 December 2012] 20. You! Bumpit! 2008. COMPETITIVE-PARITY METHOD. [online] Available at: [Accessed 10 December 2012