Show, Dont Ask

Show, Dont Ask Dont ask an editor what you can write for him. Writers arent just about putting words together. They are about bringing fresh material to the table. Writers are a dime a dozen. New ideas are a dime a dozen. Writers who can write and produce fresh ideas hit the sweet spot. Dont ask questions like: 1) What can I write for you? 2) Is this the sort of thing you publish? 3) What are your guidelines? 4) Are you accepting submissions? Were talking ANY sort of writing whether you pitch magazines, apply for copywriting gigs, write nonfiction, or create novels. Your job as a writer is to make an editors work easy, not add to their pile. Come to them with solutions, not more work, and yes, answering inquisitive emails is work when you multiply it times a hundred each and every day. At the risk of being repetitious, the golden rule for any writer attempting to earn money is this: Dont make work for an editor (or agent or publisher). Approach the editor/agent/publisher with a proposal that makes them eager. . . makes them feel like you are more than worth their time. Make a proposal strong. State what you can do for the other party and demonstrate how you can do it. Of course, a pitch for a freelance story is different from one for a novel, and nonfiction requires the book to be outlined with sample chapters while fiction must be polished to the hilt. But the recipient must open this package and marvel at how print-close it is. But the goal of any proposal/pitch/query is to show the person on the other end that: 1) You know how to write, 2) You have a fresh idea, 3) Your work fits THEIR goals of reaching readers, and 4) You are capable of following through. You might be a fantastic writer, but if you cannot pitch it properly and show how much value you can add, nobody will ever learn how great you are. And to ask someone to help you figure it out, not appreciating how full their plate already is, is like putting in your query, Youre not interested in buying my work, are you? Trust me. The answer will always be no.

A Guide to Homeschooling in North Carolina

A Guide to Homeschooling in North Carolina If youre considering homeschooling, learning the requirements of your state is one of the first steps. Homeschooling in North Carolina isnt complicated, but its important to understand how to get started and how to follow the law.   Making the Decision Deciding to homeschool your child is an incredibly significant decision and one that will certainly change your life. People decide to homeschool their children for many different reasons, some of which include: dissatisfaction with the public school system, desire to train their child within a specific religious framework, frustration with their childs current school situation, in order to meet a child’s special learning needs or wishing to keep a close family bond throughout the early school years. If you live in North Carolina, one or more of the other 33,000 families in the state who have already decided to homeschool one or more of their children may also influence your decision. Most everyone in North Carolina probably knows at least one family who has chosen to homeschool their kids. These families are wonderful sources of information and support as you make this important decision, and they can give you an honest appraisal of the ups and downs of committing to the homeschool journey. Following the Laws to Homeschool in North Carolina Homeschooling in North Carolina is not overly regulated, but there are a few edicts that everyone must follow. North Carolina does not require you to register your child as a homeschooler until he or she reaches the age of seven. Depending on the age your child is when you begin homeschooling, you may complete one or two grades before you even formally register your school. Approximately one month before your child reaches the minimum age, or one month before you plan to begin homeschooling an older child, a parent or guardian sends a Notice of Intent to the North Carolina DNPE. This Notice of Intent includes choosing your schools name and certifying that the primary supervisor of the homeschool has at least a high school diploma. Besides the requirement to file the Notice of Intent, North Carolina has the following other legal requirements for homeschooling in the state: Operating on a regular schedule  at least nine months out of the calendar yearMaintaining immunization records and attendance records for each child being schooled at homeAdministering a nationally standardized test to each child at least once per school yearMaking attendance, testing and immunization records available to the DNPE for examination each yearNotification to DNPE when deciding to terminate your homeschool A 180-day school year is recommended but not required. Deciding What to Teach The most important part of choosing what to teach your child is understanding exactly who your child is. Before you begin perusing curriculum catalogs and internet curriculum reviews, it is wise to find out how your child best learns. Learning style inventories and personality quizzes are abundant in most homeschooling resource books or on the internet, and these are wonderful for understanding how your childs mind works, and therefore which type of curriculum would be best for him or her. Families new to homeschooling quickly discover a dizzying array of choices when it comes to selecting a homeschool curriculum. There is no more popular discussion on the web than homeschool curriculum reviews by homeschool families. After sifting through the reviews, most parents end up mixing and matching homeschool curricula, trying to create the best match for their child. For families with more than one child, choosing a homeschool curriculum can even be more problematic. What works for one child may not work for another. What works for one subject may not work on the next. Experienced homeschooling families will tell you that there is actually no single, best homeschool material. Rather than feeling torn between homeschool resources, parents should feel free to select a diverse blend of materials and activities. Locating Resources Making the decision to homeschool your child and choosing the curricula you want to begin with are just a part of the homeschooling experience. The homeschool community has grown exponentially, and the resources available to homeschoolers now can seem endless in scope. Some common resources to investigate are: Online Homeschool mega-sites, such as NHEN or About Homeschooling for researching specific homeschool informationOnline homeschool forums and Facebook groupsHomeschooling magazines and newslettersOnline homeschool articles and blogsLocal or regional support groups, often including curriculum and resource sharing, as well as group field trips and outingsBooks about homeschooling from your favorite bookstore or local libraryStatewide homeschool organizations, such as NCHE, HA-NC, and NCAA whose goals are to support the rights and resources of those choosing to homeschool in North CarolinaHomeschool programs available through your local library, YMCA, 4H-Club, or Parks and Recreation Department Many museums, state parks, and businesses offer special classes and discounts for homeschool students. Check your local resources for opportunities available to you as a homeschooling family. Keeping the Dream Alive When your homeschooling adventure begins, everything is new and exciting. Your homeschool books smell like they came straight from the printer. Even lesson planning and record keeping seem more fun than a chore at first. But be prepared for the honeymoon phase to ebb and tide. No one has a perfect homeschool year, month or even week. It is important to intersperse your daily curriculum with field trips, play dates and  hands-on activities. North Carolina is full of  educational destinations  that are an easy day’s drive. Also, take advantage of your city’s visitor’s center or website to discover treasures in your own town that you might have overlooked. Whether you chose to homeschool from the beginning or came upon homeschooling accidentally, you are bound to experience slumps. It is almost certain that over time your homeschool will relax into something more familiar and predictable, but that is also the time when you usually notice that  this homeschooling thing  is more than just a passing phase. You have become one of the over 33,000 families in North Carolina who are proud to call themselves homeschoolers!

Communication Method Preferred By Workers Statistics Project

Communication Method Preferred By Workers - Statistics Project Example The results saw more company employees suggest to side with formal communication. Basing on the sample used, the results were as follows. Eighteen of the employees suggested that the best communication method for them would be the formal communication method, only eight members believed that informal methods like grapevine could aid in communication in the company while only four employees remained neutral with no particular side to support. According to the graph, the results remain in support of the employee communication as a means of people to create a force that works together and more bound. According to the graph, many of the employees rather supported the use of formal means of communication rating it than using the informal means. The neutral part remained accounted for but only four voted believing that they had no particular side of communication. These results indicated that the use of formal communication means could help hasten up the operations of the company despite the different disadvantages of the two. The informal means include the use of grape vine, which may also cause difficulties in interactions. The informal means provides the unofficial way of propelling information (DuBrin,

COMMENTING ON AN EVENT Essay Example | Topics and Well Written Essays - 1750 words

COMMENTING ON AN EVENT - Essay Example For example, when the San Francisco Healthy Food Incentive Ordinance banned free toys to the customers on the purchase of Happy Meals, McDonald’s started to offer the toys with Happy Meals for an extra 10 cents only so that it adheres to the new law without having its sales impacted much by it. Summaries of Articles In the article â€Å"The Ban Too Far† published in The New York Times on 31 May 2012, the author has generally appreciated Bloomberg’s role in improving the health of the residents of the New York City, but does not approve of his recent attempt to ban the drinks sized over 16 ounces. The author has cited examples of several ways in which Bloomberg has helped the community e.g. the ban on smoking and trans fat in a lot of institutions, but as the name of the article suggests, the author considers the ban an unnecessarily strong action. The author believes that instead of placing such bans on the sizes of drinks or eatables, the administration should d irect its attention towards educating the community and providing them with healthier alternatives without restricting their access to the high-calorie food. According to the author, making tough campaigns and launching exercise programs are also recommendable, but banning something irritates the people.  In the article â€Å"Evolution’s Sweet Tooth† published in The New York Times on 5 June 2012, the author Daniel E. Lieberman says that the libertarian objections to Bloomberg’s ban on the sale of drinks sized above 16 ounces the most noticeable amongst others, that speculates that this ban will be succeeded by bans on the quantities of other kinds of junk foods. Declaring obesity as a biological problem, Lieberman thinks that Bloomberg’s decision is reasonable since such a coercive action is the need of the hour. Lieberman has drawn evidence in his support for Bloomberg from the way human eating habits have been modified by various external factors like advancement of technology. Scarcity of food sustained over millions of years in the past maintained a balance between the cravings for sugar and the human digestive systems. It is beyond the control of many to limit the intake of sugar since the craving for this once-limited-resource is simple tremendous in the present age when it is in abundance. Lieberman puts forth three basic options to deal with this issue. The first option is the discovery of cures for the diseases caused by obesity for which people might have to wait too long while being affected by the diseases. The second and the more popular option is the enhancement of public education about food and healthy eating habits, but this has not proven very effective so far. The third option requires restoration of diets to the natural state with the help of regulations as the times have changed and so has the human lifestyle. Imposing ban on large portions of drinks is just as sensible as banning cigarettes in schools or limi ting the access of children to alcohol. Bans are the ultimate solution as schools have proven ineffective in delivering physical education in the past. Along with imposing such bans, the food industry should honestly

Jacqueline Kennedy Onassis Essay Example for Free

Jacqueline Kennedy Onassis Essay â€Å"Many people called her the American Queen. † (Mattern) Jacqueline Kennedy Onassis was by far the most iconic fashion figure of the 1960’s. She shaped fashion especially for women in her own time, but more than just being a significant influence on how women dressed in the 1960’s her style has transcended the boundaries of time and the modern women even looks to her on matters of fashion. Jackie, as she was fondly called, did not remain as a potent fashion figure only in the 60’s but continued to shape the fashion industry worldwide, even after her days of glory as the First Lady of America. The influence of Jackies style can still be seen now on the catwalks, every designer shows a look inspired by her. She was very classic, but with a modern twist. (Reuters) Nevertheless, it would be presumptuous to just make this conclusion without looking at how this lady was able to change the way women dress. Jackie was highly instrumental in the fashion scene of the 60’s as well as in modern eras because she instilled a sense of courage into fashion, she equated fashion with personality, and she pioneered the concept that simplicity was in fact stylish, elegant and fashionable. The baroque and almost boisterous fashion sense of women in the 60’s were a basis for Jackie’s influence in making women bolder and more unique in their choice of clothing. Note that during this period discreet strain between American and French relations, and despite of this, Jackie rose above the rest and refused to be influenced by this. Oleg Cassini, Jackie’s designer, â€Å"created her wardrobe for the 1961 inauguration. Jackie told him she wanted to dress as if Jack were President of France. Jacobs) While this remark may be considered as un-patriotic at that time, it simply shows how Jackie chose to ignore political and social constructs in delivering her message of fashion. She was also known for quite radical fashion decisions such as when she â€Å"kicked off a craze for the one-shoulder dress, encouraged women to ditch their high, pointy heels, endorsed chain belts, oversized sunglasses, and YSL midi skirts. † (Mathai) All these changes in the way women dress all speak of the boldness Jackie which was what women of the time wanted to acquire. Fashion was almost secondary to women of this period; what were more important to them were the decisiveness, innovation, and courage that riddled decision making among the feminine gender. For instance, â€Å"Jackie had been forced by her public role into wearing hats, as called for by formal protocol†¦She made fashion history, however, by choosing to wear the hat tipped to the back of her head rather than straight on top. (CAVF) This is an illustration of how Jackie set the example for women to remain undaunted by male dominated policies and so take flight; she did this in a language that all women would easily understand – fashion. Jackie was never one to follow what was ‘in’ during the moment because she believed in the value of individualism and unique style. Her penchant for seeking what was most comfortable to her was the best indication that she was not about to sacrifice her comfort for trendiness, and this worked for her as a result. â€Å"Trends and fads never dictated Jackies fashion choices†¦she had the courage of her convictions to reject it if she didnt feel it was right for her. Flaherty) Her courage in fashion rubbed off on all women of the time and even on the modern woman and to this day, people will remember how she breathed new life into the American fashion scene even making the industry more competitive when compared to its global rivals. â€Å"At that time, most high fashion clothes were made in Europe. However, the first lady decided to promote American designers. † (Mattern) Jackie also exercised her influence over women of the 60’s and on today’s fashionable female by showing that clothing was not everything and that what one wore was in fact a reflection of one’s personality. Jackie understood the power of clothing and image and used it to reflect the internationalism of the Kennedy Administration and the promise of the 1960s. † (Leight) So, Jackie always made sure that what she wore made a statement, if not about her, at least about the country she was in. Nevertheless, she also insisted that it was not really the clothing that one wore that made the person, rather, this was just the extension of the ideals and principles that a particular person stood for. As much as Jackie loved fashion, she was much more than the clothes she wore. Although appearances clearly counted, how she lived her life mattered most. † (Flaherty) Jackie was not the kind of person who would as she pleased while compromising the image of her family and of her husband’s administration. Through her many women all around the world realized how important it was for a person to use fashion as a means of conveying a message either about oneself or about the society that he/she was in, but more importantly about one’s beliefs and convictions. Jackie chose clothes that played to both her athletic sensibility and her Vassar-educated, Francophile refinement, notes Bowles. †(Tauber) This meant that Jackie was always on top of her style, that her outfit almost usually reflected not the designer, not the luxury of the attire, but the sensibilities and the principles of the wearer. This had to mean wearing clothes that were not only practical but also simple and Jackie did not destroy the concept of simplicity in the process, in fact, she even re-invented simplicity at a time when artistic expression was at its noisiest. Jackie had left her legacy on the woman of the 60’s as well as on contemporary fashion trends by making women see that simplicity can in fact be fashionable, stylish and elegant. Her passion for simplicity â€Å"took America out of the staid and conservative 1950s and into the world of classy international elegance. † (Leight) Jackie knew what it meant to make an impression and she believed that a lasting impression was possible even with the simplest white dress. She knew that she did not have to be overly verbose about her dressing styles to make people want to turn and have a second look. Her clothes were informed with an understated modern elegance, characterized by cleanliness, solid colors, and ease of movement. † (Leight) So again, one sees here that Jackie found convenience in simplicity in that other than being overly numbered, her fashion sense was fluid and responsive to the needs of the contemporary woman. Nothing went wrong with fashion when Jackie was in the limelight because her style was almost a nude expression of the feminine psyche. â€Å"Years before she became Jackie O, Kennedy was a first lady with impeccable style. (Shih) Simplicity, however, did not come without a price because appearing simple meant that she had to carefully plan her wardrobe so that she achieved the kind of impression that she wanted to get; and so for Jackie, fashion was never unintentional, it was always a conscious effort like poetry and literature; â€Å"Jackie put an enormous amount of work into appearing effortlessly elegant. † We look at her and think, How simple! â€Å"says Hubert de Givenchy†¦But it was deliberate. She was very conscious of her style, her body, her face. (Tauber) A woman of the 90’s can look at Jackie and like the woman of the 60’s still say that she was in fact right in deciding to look simple amid the fame and glory that she was in because it was this simplicity in her fashion sense that gave her authority over the world of fashion and a healthy appreciation for the elegance that came with a piece of clothing. Jackie was nevertheless quite innovative as she always believed that simplicity could be expressed in a thousand different ways, and even with this ironic contradiction, women of the 60’s were able to identify with the effortlessness of Jackie’s fashion. It is this that transcended the trends of the 60’s and began a whole new movement in contemporary dressing, now even known as Jackie O fashion. Jackie was aware that she was changing the world of fashion little by little and building a monument to the element of feminism that is almost non-existent to the opposite sex. So, to date, the world fondly recalls â€Å"the elegant simplicity of Jacqueline Kennedys style that would come to influence fashion all over the world. † (CAVF) It is not always that a woman is able to change the world by being herself; but the fact remains that Jackie sparked a revolution or more appropriately a renaissance in how women dressed in the 60’s and in the new millennia. Of course, some would say that fashion is just a small piece of the bigger picture depicting world shattering issues but how comforting it is to have someone slink back once in a while and remember that there is nothing that one does not have that one can give to the world. Making a difference means having that difference initiated within oneself and through fashion Jackie was able to make this bold and courageous statement. History will forever remember Jackie as the woman who was able to put policy into fashion; as the women who through her humility and respect for the female persona was able to take the fashion of the 60’s and the contemporary era and mold it to perfection by making women understand that fashion meant courage and conviction, that fashion was an extension of oneself, and that fashion does not need to be loud and un-moderated for it to be elegant, fashionable, and more importantly, stylish.

PRC Social Security Scheme :: essays research papers

PRC Social Security Scheme „h Major Characteristic of PRC Social Security Scheme - Only applicable to Chinese local employees - Local requirements may vary from locality to locality. „h Structure of Social Security Scheme - Pension - Unemployment Insurance - Medical Insurance - Housing National Requirement - Pension „h  ¡Ã‚ §Decisions of the State Council Concerning the Establishment of a Unified System of Basic Old-age Insurance for Staff and Workers of Enterprises ¡Ã‚ ¨(July 16, 1997) „h Structure of the Basic Pension Scheme - Requires mandatory participation by enterprises and employees; - Comprises 2 elements: a. Basic Pension Pooling Account b. Basic Pension Individual Account „h Enterprise Contribution - Maximum contribution of 20% of the total wages of the enterprises in general unless approved by Labour Bureau and Ministry of Finance. - For a foreign investment enterprise, the total wages only cover Chinese local employees ¡Ã‚ ¦ wages. - Among the 20% contribution: a. start at 7% of employee salary in 1997, to be gradually reduced to 3%, for contribution into the Basic Pension Individual Account b. 13% to 17% goes to Basic Pension Pooling Account „h Employee Contribution - Start at 4% of employee salary in 1997, to be gradually increased to 8% - Contribution goes to Basic Pension Individual Account National Requirement  ¡V Unemployment Insurance „h  ¡Ã‚ §Unemployment Insurance Regulation  ¡Ã‚ ¨ issued by State Council on January 22, 1999. „h Mandatory participants - Requires mandatory participation by enterprises and employees; -  ¡Ã‚ §Enterprise ¡Ã‚ ¨ refers to  ¡Ã‚ §Urban enterprises and institutions ¡Ã‚ ¨, inc luding: a. State-owned enterprises; b. Urban collective enterprises; c. Foreign investment enterprises; d. Urban private enterprises; and e. Other urban enteprises -  ¡Ã‚ §Employee ¡Ã‚ ¨ refers to  ¡Ã‚ §Staff and workers of urban enterprises and institution ¡Ã‚ ¨ „h Contribution - Employer contribution - 2% of the total wages of the enterprises; - Employee contribution - 1% of the employee ¡Ã‚ ¦s wage National Requirement  ¡V Medical Insurance „h  ¡Ã‚ §Decisions of the State Council Concerning the Establishment of a Basic Medical Insurance System for Urban Staff and Workers  ¡Ã‚ ¨ issued by State Council „h Mandatory participants - Requires mandatory participation by enterprises and employees; -  ¡Ã‚ §Enterprises ¡Ã‚ ¨ refers to  ¡Ã‚ §all urban enterprises ¡Ã‚ ¨, including: a. State-owned enterprises; b. Urban collective enterprises; c. Foreign investment enterprises; d. Urban private enterprises; e. Government organizations, institutions; f . Social organizations; and g. Non-governmental non-enterprise units. -  ¡Ã‚ §Employees ¡Ã‚ ¨ refers to  ¡Ã‚ §employees of the above-mentioned enterprises ¡Ã‚ ¨ „h Contribution - Employer contribution  ¡V approximately 6% of the total wages of the enterprises; - Employee contribution - 2% of the employee ¡Ã‚ ¦s wage National Requirement  ¡V Housing „h  ¡Ã‚ §Administrative Regulation on Housing  ¡Ã‚ ¨ issued by the State Council on April 3, 1999.

Convergence of IP-Based Networks Essay

In the early days of the Internet, the only way to connect to the Web was by using a modem in conjunction with a dial-up connection. The modems, which stand for modulator-demodulator, were devices that converted analog signals into digital signals. Early modems operated at 1200 bps or bit/s per second to 2400 bps. Data transfer was slow and often unreliable. Today the Internet and the means to access the Internet has changed radically from the days of the modem. We now use lightning fast networks that include broadband, T1, satellite and digital wireless connections. The modernization of network technology has enabled the invention of cell phones, and other devices that allow users to access the Web and other networks from almost anywhere in the world and beyond. The advancement in network technology has led to its share of security risks. Attacks against networks, user’s personal information and corporate information have changed how the world deals with network security. The idea of Network Security is no longer an afterthought but the driving force in all network designs. IT managers are now concerned with securing data, ensuring only authorized end users have access to resources, and protecting the integrity of hardware, software and devices. A converged network has many of the same risks and susceptibility to threats as you might find if you were dealing with two separate networks. Denial of Service attacks against banks data storage servers could cause a lot of harm and potentially cause the loss of millions of dollars, Identification theft or loss of confidence for the organization. Converged networks place more information and resources in line with each other than would be found in having separate networks for each network needed to operate a company. This just means IT managers have to place all safeguards in one place. Wireless or mobile technology has added another dimension to information technology and information technology security. With the advent of cell phones, tablets and other Smart devices, many new challenges have evolved in the IT community. The manufacturers of these devices, in order to stay competitive,  have to consider the devices capabilities, cost, and what I think to be the most important aspect is, the security of the device. Mobile devices offer many opportunities in the modern work force that a person would not have with a desktop computer. Mobile devices offer flexibility that allows a person to work from virtually anywhere. The only limitation is network connectivity, and with a satellite connection this means the workplace is almost endless. Many companies are now moving in the direction of mobile technology but as with most new technologies the cost is high. In order for a company to fully integrate mobile technology they will need to perform a cost-benefit analysis and determine if the investment is justified. Data security and authentication processes/standards have been put place and are continually being updated that make mobile computing safe and reliable. These standards have made it easier and more cost effective for companies to operate across multiple platforms while maintaining system integrity, security and usability.

Enager Industries Ltd Essay

Introduction Enager Industries Ltd (Enager) was a relatively young company whom manufactured and produced products/services within three divisions- Consumer Products, Industrial Products and Professional Services. Consumer Products, the oldest among the three divisions in Enager, designed, manufactured and marketed a line of houseware items. Industrial Products built one -of -a- kind machine tools to customer specifications. Professional Services, the newest among the three, provided several kinds of engineering services and this division had grown rapidly because of its capability to perform â€Å"environmental impact† studies. Each division was treated as an essentially independent company but all new project proposals requiring investment in excess of $1,500,000 had to be reviewed by the Chief Financial Officer, Henry Hubbard. Analysis Carl Randall, Enager’s president, had transformed the three distinctly separate divisions from being treated as profit centers into investment centers in 1992 at the urging of Henry Hubbard. The change enabled the three divisions to use ROA (Return on Assets) as a performance measure of the success of each division. The ROA was defined to be the division’s net income divided by its total assets the division used to generate its profits. The net income for a division was calculated by taking the division’s â€Å"direct income before taxes†, subtracting the division’s share of corporate administrative expenses and its share of income tax expenses. On the other hand, the total assets of a division was calculated by taking the division’s assets, including receivables and the allocated corporate-office assets, including the centrally controlled cash account, based on the basis of divisional revenues. In addition, all fixed assets were recorded at their balance sheet values- original cost less accumulated straight line depreciation. Based on these calculation techniques, the sum of divisional net income and assets were equal to the corporate net income and assets respectively. Hubbard believed that a company like Enager should have a gross return on assets, defined as equal to earnings before interest and taxes divided by assets, of at least 12 percent, given the interest rates the company had had to pay on its debt. He told each division manager that  the division was to try to earn a gross return of 12 percent and new investment proposals would have to show a return of at least 15 percent in order to be approved. The company had managed to increase its ROA from 5.2 percent to 5.7 percent and its gross return from 9.3 percent to 9.5 percent from 1991 to 1992. However, several issues arose with regard to this new method. First, there was a problem occurred between Sarah McNeils, the product development manager of Consumer Products Division, and Hubbard while her new proposal demonstrated a return of thirteen percent (calculated in Exhibit 1) at different point of selling prices and units, however, it was rejected by Hubbard because it did not meet the 15 percent return he had set for all divisions. Another problem that arose within Enager was between the Industrial Products Division, and the president. The problem occurred when the president was unsatisfied with the ROA of Industrial Products Division and tried to put pressure on the general manager of the division. A conflict arose between them when the division manager argued that the division could have achieved a better ROA if they had a lot of old assets as Consumer Products Division did. Furthermore, in 1993, ROA fell from 5.7 percent to 5.4 percent and gross return dropped from 9.5 percent to 9.4 percent. However, at the same time, return on sales rose from 5.1 percent to 5.5 percent and return on owners’ equity also increased from 9.1 percent to 9.2 percent. Comparing the performance based on ROA in this year, Professional Services Division exceeded the 12 percent gross return target; Consumer Products Division’s gross ROA was 10.8 percent; the Industrial Products Division’s gross ROA was only 6.9 percent. The president was disappointed and puzzled about the results of ROA in 1993. I recognize that these problems were mainly resulted from inefficient use of ROA (Return on Assets) as a performance measurement method in Enager. Firstly, the president and the CFO should not set a target gross ROA rate of  15 percent for three different divisions that were obviously operating in different industries–Consumer Products Division produced a line of high volume low cost houseware items; Industrial Products Division was a large â€Å"job shop† who built one-of- kind machine tools to customer specifications, and Professional Services mainly provided engineering services. The three divisions had different amount of assets, nature of business and profitability and it is unreasonable to compare them with a fixed target rate of ROA. Second, the executives were making a mistake by using balance sheet values when calculating the fixed assets of each division. This had disadvantaged the divisions that contained more new assets with lesser depreciation values since ROA would be reduced due to a larger denominator resulted from higher values in assets. The president did not understand the comment from the manager of Industrial Products Division about the older a division’s assets would result in a higher ROA. And it was unfair to measure a division’s success based on the age of a division’s assets, and consequently, this would frustrate the manager in a division with a lot of new assets. Third, it was unreasonable to allocate corporation’s assets and expenses to divisional assets and net income based on revenue generated by the division. For example, if Professional Services Division was earning more than other two divisions, Professional Services’ return would be reduced by this inaccurate allocation method while more allocated corporate expenses would decrease the numerator and more allocated corporate assets would increase the denominator of the ROA calculation, subsequently, the ROA would not fully reflect division’s true performance. Recommendation and ImplementationCurrently, Enager is using ROA as a method of performance evaluation of the three divisions. As previously illustrated, this is an inefficient use of ROA since total divisional assets and net income are influenced by varying components. ROA in its current form does not paint an accurate picture of the overall performance of the company. For example, division contains more assets is obviously disadvantaged since their ROA would be subsided by a larger amount of denominator. In addition,  the company could not yield the highest revenues by setting a benchmark ROA rate in which all divisions are encouraged to attain. For example, McNeils’ proposal was rejected because it did not meet the 15 percent return required by Hubbard. However, McNeil’s proposal demonstrates a return of 13 percent, and favourable residual income at any point under the 13 percent Weighted Average Capital Cost. Enager had missed the opportunity to increase the earnin gs per share of the company due to incorrectly setting a target rate for all three divisions. The company could choose an alternative measure of divisional performance such as Balanced Scorecard. Balanced Scorecard is a performance measurement system which measures a division’s activities in terms of its goals and strategies rather than a ratio like ROA. The management could obtain a broad-based view of the performance of a division from both divisional financial and non financial elements. In establishing the Balanced Scorecard, executives must choose a mix of measurements that accurately reflect the important factors that will determine the success of the divisional strategy; show the relationships among the individual measures in a cause-and-effect manner; and provide a comprehensive view of the current condition of the division. The Balanced Scorecard promotes a balance among different strategic measures in an effort to achieve goal congruence, thus fostering employees to act in the organization’s best interest. If Enager were to use Balanced Scorecard, divisions would be able to have the same profit objectives by focusing on the same goals of the company but not just focusing on a fixed target return rate. For example, by introducing Balanced Scorecard, this would allow McNeils to carry out her proposal that would benefit the company as a whole but may have a lowering impact on her divisional ROA. Another advantage of Balanced Scorecard, unlike ROA, is that the comprehensive value of the division is reflected in this method. This allows executives of Enager to better compare between divisions operated in different industries since the performance measurement system takes different perspectives such as financial, customer, internal business and innovation of the division into account. After analyzing the two alternatives I recommend that Enager implement  Balanced Scorecard method for their division performance measures. I feel that ROA reduces the comparability between divisions, limits expansion for the company and the individual divisions, and consequently it does not provide fair performance measurements for divisions and the company. For example, ROA fell from 5.7 percent to 5.4 percent from 1992 to 1993 but at the same time, return on sales rose from 5.1 percent to 5.5 percent and return on owners’ equity also increased from 9.1 percent to 9.2 percent. This suggests that ROA does not fully depict the true performance of the company. Balanced Scorecard, on the other hand, is a better method for Enager for assessing divisional performance because it effectively depicts performance from financial and non-financial perspectives. This is a better measurement method for Enager especially its divisions were operating in different industries. Furthermore, Balanced Scorecard promotes goal congruence because divisions will not only be working to better themselves, but the decisions that are made will benefit the company as a whole. ConclusionEnager Industries Ltd was a relatively young company whom manufactured and produced products/services within three divisions. The company was using ROA method in assessing divisional performance. There were a few problems and conflicts arose within the company due to inefficient use of ROA. Switching to Balanced Scorecard will help Enager obtain stronger goal congruency while alleviating some inefficiency in performance measure created by ROA. Robert N. (2007). â€Å"Management Control Systems†. McGraw-Hill: New York. American Accounting Association Financial Accounting Standards Committee. (2003, June). Implications of Accounting Research for the FASB’s Initatives on Disclosure of Information about Intangible Assets. Accounting Horizons, 17, 175-185. Retrieved January 19, 2007 from ABI-Inform. http://0-proquest.umi.com.darius.uleth.ca:80/pqdweb?did=356893801&sid=1&Fmt=3&clientId=12304&RQT=309&VName=PQDUpton, W.S. (2001, April). Business and Financial Reporting: Challenges from the New Economy. FASB Financial Accounting Series Special Report No. 219-A. Retrieved September 6, 2006 from

President Andrew Johnson essays

President Andrew Johnson essays It is said that President Andrew Johnson was one of the worst presidents in American History, being the first of only two presidents to have been impeached by the House of Representatives. But was the impeachment of Andrew Johnson justified? Andrew Johnson was proof that anyone has a chance at making it in life, regardless of your families status or wealth. Born in Raleigh, North Carolina to nearly illiterate parents, Johnsons dad died when he was very young leaving his mother to support him and his brother. At the age of 14 Johnson and his brother were working as apprentices for the local tailor. After moving to Greeneville, Tennessee in 1827 he opened his own tailor shop. (www.impeach-andrewjohnson.com) Johnson became very involved in politics. In 1829 he was elected to his town council, and as mayor in 1831. He spent time on the Tennessee state legislature, until he was elected to congress in 1843. Johnson was elected to the US senate in 1857 to represent Tennessee. (www.impeach-andrewjohnson.com) During the Civil war Johnson did not return to the south, instead he stayed and joined the republicans. In 1862, Lincoln named him the states military governor. Abraham Lincoln chose Johnson as his vice-presidential running mate in the election of 1864. When president Lincoln was assassinated in 1865, Johnson was sworn in as the new president. (www.crf-usa.org) While Johnson was president he came up with a plan to reconstruct the south and readmit them into the Union. During the elections for the new southern government representatives the black freed men were not allowed to vote, Johnson agreed with this saying It would breed a war of races(www.crf-usa.org) In December when the congress met they were outraged that the men who had played large parts in leading the rebellion were once again in the power of the South. Making matters worse the southern governments were making ...

Great White Fleet Circles the Globe

Great White Fleet Circles the Globe A Rising Power In the years after its triumph in the Spanish-American War, the United States quickly grew in power and prestige on the world stage. A newly established imperial power with possessions that included Guam, the Philippines, and Puerto Rico, it was felt that the United States needed to substantially increase its naval power to retain its new global status. Led by the energy of President Theodore Roosevelt, the US Navy built eleven new battleships between 1904 and 1907. While this construction program greatly grew the fleet, the combat effectiveness of many of the ships was jeopardized in 1906 with the arrival of the all-big gun HMS Dreadnought. Despite this development, the expansion of naval strength was fortuitous as Japan, recently triumphant in the Russo-Japanese War after victories at Tsushima and Port Arthur, presented a growing threat in the Pacific. Concerns with Japan Relations with Japan were further stressed in 1906, by a series of laws which discriminated against Japanese immigrants in California. Touching off anti-American riots in Japan, these laws were ultimately repealed at Roosevelts insistence. While this aided in calming the situation, relations remained strained and Roosevelt became concerned about the US Navys lack of strength in the Pacific. To impress upon the Japanese that the United States could shift its main battle fleet to the Pacific with ease, he began devising a world cruise of the nations battleships. Roosevelt had effectively utilized naval demonstrations for political purposes in the past as earlier that year he had deployed eight battleships to the Mediterranean to make a statement during the Franco-German Algeciras Conference. Support at Home In addition to sending a message to the Japanese, Roosevelt wished to provide the American public with a clear understanding that the nation was prepared for a war at sea and sought to secure support for the construction of additional warships. From an operational standpoint, Roosevelt and naval leaders were eager to learn about the endurance of American battleships and how they would stand up during long voyages. Initially announcing that the fleet would be moving to the West Coast for training exercises, the battleships gathered at Hampton Roads in late 1907 to take part in the Jamestown Exposition. Preparations Planning for the proposed voyage required a full assessment of the US Navys facilities on the West Coast as well as across the Pacific. The former were of particular importance as it was expected the fleet would require a full refit and overhaul after steaming around South America (the Panama Canal was not yet open). Concerns immediately arose that the only navy yard capable of servicing the fleet was at Bremerton, WA as the main channel into San Franciscos Mare Island Navy Yard was too shallow for battleships. This necessitated the re-opening of a civilian yard on Hunters Point in San Francisco. The US Navy also found that arrangements were needed to ensure that the fleet could be refueled during the voyage. Lacking a global network of coaling stations, provisions were made to have colliers meet the fleet at prearranged locations to permit refueling. Difficulties soon arose in contracting sufficient American-flagged ships and awkwardly, especially given the point of the cruise, the majority of the colliers employed were of British registry. Around the World Sailing under command of Rear Admiral Robley Evans, the fleet consisted of the battleships USS Kearsarge, USS Alabama, USS Illinois, USS Rhode Island , USS Maine, USS Missouri, USS Ohio, USS Virginia, USS Georgia, USS New Jersey, USS Louisiana, USS Connecticut, USS Kentucky, USS Vermont, USS Kansas, and USS Minnesota. These were supported by a Torpedo Flotilla of seven destroyers and five fleet auxiliaries. Departing the Chesapeake on December 16, 1907, the fleet steamed past the presidential yacht Mayflower as they left Hampton Roads. Flying his flag from Connecticut, Evans announced that the fleet would be returning home via the Pacific and circumnavigating the globe. While it is unclear whether this information was leaked from the fleet or became public after the ships arrival on the West Coast, it was not met with universal approval. While some were concerned that the nations Atlantic naval defenses would be weakened by the fleets prolonged absence, others were concerned about the cost. Senator Eugene Hale, the chairman of the Senate Naval Appropriation Committee, threatened to cut the fleets funding. To the Pacific Responding in typical fashion, Roosevelt replied that he already had the money and dared Congressional leaders to try and get it back. While the leaders wrangled in Washington, Evans and his fleet continued with their voyage. On December 23, 1907, they made their first port call at Trinidad before pressing on to Rio de Janeiro. En route, the men conducted the usual Crossing the Line ceremonies to initiate those sailors who had never crossed the Equator. Arriving in Rio on January 12, 1908, the port call proved eventful as Evans suffered an attack of gout and several sailors became involved in a bar fight. Departing Rio, Evans steered for the Straits of Magellan and the Pacific. Entering the straits, the ships made a brief call at Punta Arenas before transiting the dangerous passage without incident. Reaching Callao, Peru on February 20, the men enjoyed a nine-day celebration in honor of George Washingtons birthday. Moving on, the fleet paused for one month at Magdalena Bay, Baja California for gunnery practice. With this complete, Evans moved up the West Coast making stops at San Diego, Los Angeles, Santa Cruz, Santa Barbara, Monterey, and San Francisco. Across the Pacific While in port at San Francisco, Evans health continued to worsen and command of the fleet passed to Rear Admiral Charles Sperry. While the men were treated as royalty in San Francisco, some elements of the fleet traveled north to Washington, before the fleet reassembled on July 7. Before departing, Maine and Alabama were replaced by USS Nebraska and USS Wisconsin due to their high fuel consumption. In addition, the Torpedo Flotilla was detached. Steaming into the Pacific, Sperry took the fleet to Honolulu for a six-day stop before proceeding on to Auckland, New Zealand. Entering port on August 9, the men were regaled with parties and warmly received. Pushing on to Australia, the fleet made stops at Sydney and Melbourne and was met with great acclaim. Steaming north, Sperry reached Manila on October 2, however liberty was not granted due to a cholera epidemic. Departing for Japan eight days later, the fleet endured a severe typhoon off Formosa before reaching Yokohama on October 18. Due to the diplomatic situation, Sperry limited liberty to those sailors with exemplary records with the goal of preventing any incidents. Greeted with exceptional hospitality, Sperry and his officers were housed at the Emperors Palace and the famed Imperial Hotel. In port for a week, the men of the fleet were treated to constant parties and celebrations, including one hosted by famed Admiral Togo Heihachiro. During the visit, no incidents occurred and the goal of bolstering good will between the two nations was achieved. The Voyage Home Dividing his fleet in two, Sperry departed Yokohama on October 25, with half heading for a visit to Amoy, China and the other to the Philippines for gunnery practice. After a brief call in Amoy, the detached ships sailed for Manila where they rejoined the fleet for maneuvers. Preparing to head for home, the Great White Fleet departed Manila on December 1 and made a week-long stop at Colombo, Ceylon before reaching the Suez Canal on January 3, 1909. While coaling at Port Said, Sperry was alerted to a severe earthquake at Messina, Sicily. Dispatching Connecticut and Illinois to provide aid, the rest of the fleet divided to make calls around the Mediterranean. Regrouping on February 6, Sperry made final port call at Gibraltar before entering the Atlantic and setting a course for Hampton Roads. Reaching home on February 22, the fleet was met by Roosevelt aboard Mayflower and cheering crowds ashore. Lasting fourteen months, the cruise aided in the conclusion of the Root-Takahira Agreement between the United States and Japan and demonstrated that modern battleships were capable of long journeys without significant mechanical breakdowns. In addition, the voyage led to several changes in ship design including the elimination of guns near the waterline, the removal of old-style fighting tops, as well as improvements to ventilation systems and crew housing. Operationally, the voyage provided thorough sea training for both the officers and men and led to improvements in coal economy, formation steaming, and gunnery. As a final recommendation, Sperry suggested that the US Navy change the color of its ships from white to gray. While this had been advocated for some time, it was put into effect after the fleets return.

Popular culture Essay Example | Topics and Well Written Essays - 1000 words

Popular culture - Essay Example The main character is ostensibly Jeff Winger (played by Joel McHale), a handsome, conniving lawyer who has to go to a community college when he is revealed to have a fake degree. However, the key character is actually Abed Nadir, a young Arab-American who has Asperger’s syndrome, a form of autism. This plays on the audience’s assumption that the handsome white man is always the hero and the most important character. For the first few episodes, the audience is led to believe that the show is about Jeff and his pursuit of the beautiful blonde Britta while a group of co-stars provide comic relief; later we see that the show is actually about Abed and his attempts to understand other people. Because of his Asperger’s syndrome, Abed is fixated on television and movies, and comparing everything in his life to TV and movies is his only way to relate to the people around him. Every episode either references the plot of specific movies and shows, or parodies a particular genre of movies. As the viewer watches for several episodes, it becomes apparent that the entire show is filtered through Abed’s perspective. This is different from other shows. With nearly all other TV shows, there is an unspoken agreement between the makers of the show and the audience that the audience will suspend their disbelief and pretend for an hour or a half an hour each week that the events in the show are true. Community betrays this agreement by subtly suggesting to the audience that the events in the show might not be real. Of course the audience knows this, but everyone is supposed to pretend that that’s not the case. It then makes the audience unsure of what is real within the world of the show. Is Abed real? Is he imagining everything, or just modifying reality a little bit? If we could see the show from outside of Abed’s perspective, would the characters even really be Abed’s friends, and would any of the events we’ve seen them ena ct have actually happened? The humor in the show requires the audience to have a base of knowledge about pop-culture in order to get the jokes. The show doesn’t assume that the audience is stupid and needs everything to be simple or have everything explained to them, but instead assumes a certain amount of shared cultural experience. The assumption is that enough people have seen The Breakfast Club, for example, or perhaps Pulp Fiction, that when an episode references one of those movies, most of the audience will get it. According to Steven Johnson, author of Everything Bad Is Good for You, this is a recent phenomenon in television. TV used to be much simpler and did not require the same amount of memory or mental work to understand. This points to an increase in the demand by audiences for more intelligent and challenging humor (85-87). Community also does not give the same clear-cut moral messages that other TV shows did in the past. Most television shows from previous era s held to the same moral and political values. They preached against racism and in favor of diversity, paid lip-service to feminism while still mostly showing women in traditional roles, and spoke in favor of traditional â€Å"family values.† Community portrays a world where things are not that simple. For example, it shows rather than tells us that race and diversity is a confusing topic and that things do not fit perfectly into a â€Å"