Act 3, Scene 1 of William Shakespeares Romeo and Juliet Essay

good turn 3, Scene 1 of William Shakespeares Romeo and Juliet Romeo and Juliet is one of Shakespeares most famous tragedies, written in 1597. The story itself was not anything new or different, but the way Shakespeare wrote it was its gateway to its popularity. The original tale of Romeo and Juliet was composed in the form of a poem aptly named The Tragical History of Romeus and Juliet which I start found was in itself a translation from a French short story by the 16th-century Italian writer Matteo Bandello. The poem which Shakespeare gathered his inspiration from was beginning published in 1562 and the story set over a period of four months. Shakespeares adaptation was placed over four days. This significantly heightens the tensity involved in the play as everything happens so hastily. The story itself is about a young couple who met and fell in love despite be to feuding families. With the two lovers at the marrying age of fourteen immersed in vi olence, hatred and hostility the play captivated the audience at the time including Queen Elizabeth I, the protestant queen. The gambling is also engrossed in history, being considerably biased towards protestant followers and showing the Catholics in the play as untrustworthy, A good usage being Friar Lawrence, a catholic priest who is portrayed as deceitful and dubious after marrying Romeo and Juliet in secret. This essay will show how Act 3, Scene 1 becomes the pivotal scene in the play whilst being the most dramatic. Before this scene the audience find out about the tilt involved between the two families and the meeting of Romeo and Juliet. Overall the tone of the play is a ... ...s about her love for Romeo to the audience in a monologue, illustrating her happiness and serenity. Of contour the audience know of the terrible news that awaits her-another use of dramatic jeering. Overall act 3, scene 1 is the pivot point of the play. Before it, the play was considered a romance which contrasts heavily with the scenes after this act-a tragedy. This scene not only changes the course of action in the play but it marks a disastrous bit point in Romeo and Juliets relationship. I believe it also adds to the overall drama in the play. Writing techniques such as imagery and dramatic irony are used to great effect and again increase the plays emotional quality. In this scene alone the amount tension in the audience is significantly high ending up in the death of two main characters, Mercutio and Tybalt.

The Real Monster in Mary Shelley’s Frankenstein Essay -- Literary Analy

In this essay I will be discussing who actually is portrayed as the monster in her gothic horror novel, Frankenstein or The Modern Prometheus. Frankenstein was written in 1816, (thought by many to be the first authoritative science fiction novel) during the age of Romanticism and it tells the story of a selfish man, Victor Frankenstein, whose ambition conducts him to seek for supernatural powers and leads him to death. He is a young scientist, overeager to discover something new, the key to life, help to make scientific advances and let other scientists get a better idea of how the body works and who after canvass chemical processes and the decay of living beings, gains an insight into the creation of like, leading him to create a monster that becomes malicious, in his attempt to reach a God-like level, to see his prepare glorified by humanity.However, I will be concentrating mainly on chapter five as this is the point in the novel where Victors scientific obsession appears to b e a kind of dream but near the end we are left off with the birth of the creature. The horror of his project totally strikes him when it is too late, when the creature itself, comes to life. He notices this when he realised that he was trying to take the place of God, and soon, in the shear horror, he abandons him, leaving the creature to his get devices and he gets no nurture, from in one point of view his father. Victors actions are what make up This is the most important chapter in the whole novel as this is what we have been leading up to all throughout. Also in this chapter we know that Victor is very(prenominal) obsessive with his work and is convinced that what he is doing will be the best for society.Overall, you can easily tell, that this is a gothic horror novel, m... ...any similarities as this concept still hasnt been overcome.Mary Shelley mathematical functions a very different kind of language techniques throughout the novel. One technique is shown straightaway ri ght at the beginning of chapter 5 it was on a dreary shadow of November. Here Mary uses pathetic fallacy. Pathetic fallacy is the attribution of human emotions or characteristics to inanimate objects or to nature. In this case, she describes the night to be dreary, this tells the endorser that it was a miserable night and this creates an eerie atmosphere, and the phrase accomplishment of my toils tells the audience that Frankenstein has a plan but we do not know what it is, and this causes tension to rise. This use of pathetic fallacy emphasizes what is about to happen, and gives us a better idea of the mood around, letting us understand what she is trying to say.

Comparing the Theme of Abandonment in Amy Tans The Joy Luck Club and K

Theme of Abandonment in Kitchen Gods Wife and Joy Luck decree One of the themes included in both The Kitchen Gods Wife and The Joy Luck Club is that of abandonment. In The Kitchen Gods Wife, the character of Winnie Louie is abandoned by her mother when she was a youthfulness child. In The Joy Luck Club, Suyuan Woo has to abandon her twin daughters on the road as she is escaping war-torn China. In The Joy Luck Club, Suyuan Woo is agonistic to abandon her twin daughters at the side of the road in a desperate act to give them a chance to live. Throughout her life she is obsessed by this memory When the road grew quiet, she tore open the lining of her dress, and stuffed jewelry under the shirt of one baby and money under the other. She reached into her pocket and move out the photos of her father and mother, the picture of herself and her husband on their wedding day. And she wrote on the back of each the names of the babies and this same message Please care for these babies with the money and valuables provided. When it is steady-going to come, if you bring them to Shanghai, 9...

Ecotourism in South American Countries: Has the Agenda Changed? :: Essays Papers

Ecotourism in South American Countries Has the agendum Changed?In umteen South American countries, there is a program in effect called Ecotourism. When the cerebration was initially though of, many of the developing countries of South America, had very despicable economies as well as many suffering people. To act as a means of improving the status of these poor countries, the inclination of Ecotourism was developed. In essence, Ecotourism is a program that permits tourists to visit and explore countries in South America while change their foreign capital to local economies. For the tourist, this is a great opportunity to suck in places of the world that have not been destroyed or inhabited by many. though the idea of Ecotourism was one with good intentions, the local people in the countries where Ecotourism has been in effect are not gaining much at all. For this reason, I do not think that Ecotourism should be a continuing program in these countries. If the infixed p eople (whose best interest was at heart initially) are not benefiting from Ecotourism, so why has it been allowed to exist? The answer is simple greed and selfishness.History of EcotourismThe idea that led to Ecotourism emerged in the late sixties when people the like Oswaldo Muoz, now prexy of the Ecuadorian Ecotourism Association, started guiding tourists around their countries to view intrinsic wonders. Many companies began to deposit up lodging near parks and reserves and even began to develop tours of those areas. The day-dream of showing off exotic plants, animals and the overall natural beauty of countries like Ecuador also attracted them. Yet early on, this did little to help the local economies. It actually contributed to otherwise problems In Ecuador, half of the countrys rain forest disappeared, and environmental groups and other organizations promoting ecotourism flocked to places where peril species, including many indigenous populations, lived. But with t he growing environmental awareness of the seventies and the actualization that large resorts like Acapulco and Cancun were devastating to the environment, both governmental and non-governmental organizations began to look for slipway to both protect the environment and stimulate local economies. Thus ecotourism was born. Ecotourism TodayEcotourism began in hopes of developing local economies in South American countries while attracting tourists to the natural beauty and exotic wonders of the land. The Vermont-based Ecotourism Society defines it as responsible travel to natural areas, which preserves the environment and sustains the well-being of local people.Ecotourism in South American Countries Has the Agenda Changed? Essays PapersEcotourism in South American Countries Has the Agenda Changed?In many South American countries, there is a program in effect called Ecotourism. When the idea was initially though of, many of the developing countries of South America, had very poo r economies as well as many suffering people. To act as a means of improving the status of these poor countries, the idea of Ecotourism was developed. In essence, Ecotourism is a program that permits tourists to visit and explore countries in South America while contributing their foreign capital to local economies. For the tourist, this is a great opportunity to see places of the world that have not been destroyed or inhabited by many. Though the idea of Ecotourism was one with good intentions, the local people in the countries where Ecotourism has been in effect are not gaining much at all. For this reason, I do not think that Ecotourism should be a continuing program in these countries. If the native people (whose best interest was at heart initially) are not benefiting from Ecotourism, then why has it been allowed to exist? The answer is simple greed and selfishness.History of EcotourismThe idea that led to Ecotourism emerged in the late sixties when people like Oswaldo M uoz, now president of the Ecuadorian Ecotourism Association, started guiding tourists around their countries to view natural wonders. Many companies began to set up lodging near parks and reserves and even began to develop tours of those areas. The vision of showing off exotic plants, animals and the overall natural beauty of countries like Ecuador also attracted them. Yet early on, this did little to help the local economies. It actually contributed to other problems In Ecuador, half of the countrys rain forest disappeared, and environmental groups and other organizations promoting ecotourism flocked to places where endangered species, including many indigenous populations, lived. But with the growing environmental awareness of the seventies and the realization that large resorts like Acapulco and Cancun were devastating to the environment, both governmental and non-governmental organizations began to look for ways to both protect the environment and stimulate local economies. Thus ecotourism was born. Ecotourism TodayEcotourism began in hopes of developing local economies in South American countries while attracting tourists to the natural beauty and exotic wonders of the land. The Vermont-based Ecotourism Society defines it as responsible travel to natural areas, which conserves the environment and sustains the well-being of local people.

The Economic Factors Involved with the Rising Price of Gasoline Essay

The Economic Factors Involved with the Rising Price of Gasoline The year 2004 has seen a steady climb up in the price of gasoline. From January of 2004 to May of 2004 there has been a jump of approximately .50 cents a gallon (Energy Information Administration). For many Americans extravagantly gas prices have been a hot issue with them, and there seems to be no rhyme or reason to these fluctuations. With the continued popularity of the sport-utility vehicle and the high volume of gasoline it requires, the issue of high gas prices doesnt seem to be going away anytime soon. Many factors go into determining the price of gasoline. This paper will explore the various factors involve to determine the price of gas and attempt to gain a better understanding on how it arrives at its decision. The gasoline industry is an oligopoly. In Mark Hirscheys book called Fundamentals of Managerial Economics an oligopoly is defined as, A market social organisation characte rized by few sellers and interdependent price/ output decisions. This market structure only allows a few large rivals to produce the majority of the industrys output (404). The oligopoly controlling the gasoline industry is the Organization of the Petroleum merchandise Countries (OPEC). OPEC consists of 11 oil producing countries Iran, Iraq, Kuwait, Saudi Arabia, Venezuela, Qatar, Libya, join Arab Emirates, Algeria, and Nigeria (OPEC.org). These countries control gas prices by the amount of crude oil they produce. To gain a better understanding of how the United States gets its gasoline and who supplies it, we will have to take a closer look at the degree of competition. Because of the nature... ...uly 2004.Website. 6 Dec.2002. www.bradynet.com/bbs/russia/100226-0.html Bonsor, Kevin. How Gas Prices Work. HowStuffWorks. 30 June 2004 Website. 29 June 2004 http//money.howstuffworks.com/gas-price.htm/printable Strategic Petroleum Reserve-Profile Offic e of Fossil Energy 1 July , 2004. Website. 1 July 2004 Mitchell, Andrew and Oweis, Khaled, Reuters OPEC Prepares Oil Deal to End $40 crude Prices. AOL Business News. 3 June 2004 Website. 3 June 2004 http//aolsvc.news.aol.com/business/article.adp?id=200406020883009990015&_mp... Lott, Trent. A $100 Fill-Up? Truth News 30 June 2004 Website 28 May 2004 http//truthnews.com/world/2004050143.htm US Fuel Tax Rates By State. ClevelandGasPrices. 28 June 2004 Website.

The Economic Factors Involved with the Rising Price of Gasoline Essay

The Economic Factors Involved with the Rising Price of Gasoline The year 2004 has seen a unassailable climb in the price of gasoline. From January of 2004 to May of 2004 there has been a jump of approximately .50 cents a gallon (Energy Information Administration). For many Americans high gas prices surrender been a hot study with them, and there seems to be no rhyme or reason to these fluctuations. With the continued popularity of the sport-utility vehicle and the high volume of gasoline it requires, the issue of high gas prices doesnt seem to be going away anytime soon. Many factors go into determining the price of gasoline. This paper will explore the various(a) factors involved to determine the price of gas and attempt to gain a better accord on how it arrives at its decision. The gasoline industry is an oligopoly. In oppose Hirscheys book called Fundamentals of Managerial Economics an oligopoly is defined as, A trade structure characterized by f ew sellers and interdependent price/ output decisions. This market structure only allows a few large rivals to produce the majority of the industrys output (404). The oligopoly controlling the gasoline industry is the Organization of the oil Exporting Countries (OPEC). OPEC consists of 11 oil producing countries Iran, Iraq, Kuwait, Saudi Arabia, Venezuela, Qatar, Libya, United Arab Emirates, Algeria, and Nigeria (OPEC.org). These countries control gas prices by the amount of crude oil they produce. To gain a better understanding of how the United States gets its gasoline and who supplies it, we will have to take a closer look at the degree of competition. Because of the nature... ...uly 2004.Website. 6 Dec.2002. www.bradynet.com/bbs/russia/100226-0.html Bonsor, Kevin. How Gas Prices Work. HowStuffWorks. 30 June 2004 Website. 29 June 2004 http//money.howstuffworks.com/gas-price.htm/printable Strategic Petroleum Reserve-Profile Office of Fossil Energ y 1 July , 2004. Website. 1 July 2004 Mitchell, Andrew and Oweis, Khaled, Reuters OPEC Prepares Oil Deal to End $40 crude Prices. AOL Business News. 3 June 2004 Website. 3 June 2004 http//aolsvc.news.aol.com/business/article.adp?id=200406020883009990015&_mp... Lott, Trent. A $100 Fill-Up? Truth News 30 June 2004 Website 28 May 2004 http//truthnews.com/world/2004050143.htm US Fuel Tax Rates By State. ClevelandGasPrices. 28 June 2004 Website.

Arfa Batik Essay

From the backyard of the founders house, our exclusive hand drawn hand-dye is now a multi gazillion ringgit industry with markets as far ranging as Europe and the Middle East. Our batik fashion house or haute couture combines contemporary design and traditional Malay motifs into batik of simple elegance, and atomic number 18 very much sought out by discerning nodes from around the world. WHAT WE DO We are involve in various batik production processes from manufacturing from printing, colouring/dyeing, designing and tailoring, wholesaling, exporting to retailing of our batik products.We seek to open a chain of Noor Arfa Batik retail by means ofout the world through franchising. Noor Arfa is Malaysians largest commercial Batek producer. Noor Arfa has built a reputation as the leading manufacturer of superior hand drawn fashion items and accessories. We also rail and develop master craftsmen that consistently produce quality with excellence. We stand out as leader in our industry in the way we have ameliorate the art of combining distinct colour with classic designs and traditional Malay motives, to create Batek of simple elegance.The Market Noor Arfa Franchise operates in a dynamic and evolving marketplace. Consumers are presented with many options for batik textile and we see a growing interest in fashionable and contemporary batik that address the need to be chic and yet unique in identity. We find our customers desiring the look that is Malaysian and yet global in application. Noor Arfa addresses this gap in the market by providing a to a greater extent comprehensive product range that addresses the various needs of the different segment of the market for batik wear and textile.Our customers would also not have to worry close to quality as we provide a consistent buying experience with our quality policy which is to produce excellent quality product that satisfy our customer needs. We also believe there are other areas of the market that would benefit from our products which we have not yet targeted. For example we see huge potential in offering our product to the trendy and fashionable young market which is looking for cool and in fashion wear. This is an area of the market that is fully aware of the benefits of egotism identity and yet contemporary.

Grass Fed Based Farms

Im sure that some still exist on these kinds of farms in many place . In peck fed farms there is a better quality of life for the physicals and they get the chain CE to roam unlike the others where they might be consumed in a sm wholly little space and w loud have to sit there day after day. Why should a farmer go gauge fed ? What are the benefits? When the animals are properly cultivated, raising mass fed beef cows on grass based farms are able to consent to you more meat up to 200 pounds more, which could have less fat and c loud be provided at less cost than the commercial food grain fed beef.If the persons land p reduces ay or if they are able to keep cattle in the clip for a good part of the year, they will be able to save money by growing their own feed and raising grass fed beef o n their farm which is a good benefit to not just there self. Think that grass fed farms sound like something I would do if I were trying to mold which farm to do. Pastures and organic parts of grass based farms are good things for farmers.In the pastures part of livestock it has benefits for the people who buy the prod cuts and for the ones who eat them, the farmers, and the animals along with the envier moment, Im o grass based farmers provide their animals with as much pasture as they ca n because it helps everyone out. A long time ago originally all of the livestock were raised on pasture grass bas deed fed farms. But not all grass based f fortify is the same.A new manner I found online was a method known as (managed intensive rotational grazing) (MIR) which is something that offers great benefits over both of the confinement and oldster e animal grass based grazing methods. In MIR, animals are moved from a field to anon there field based on the stage of the grass in the field. This is something that allows the rammer to avoid over growing the grass land, while making it able for livestock to go into the pasture. The cows and other farm animals known as cattle are used and born to eat grass, so that the grass fed pasture is used for them.The cattle are much heal their than the cattle fed in the industrialized grains that are kept in small fenced in areas inside mostly. There are environmental benefits of grass fed pasture based farming also. T lets the animals do the work and not the machines like in industrialized farms They harvest and feed themselves and fertilize their pastures, overseen by the far rove In a closely monitored system that would be developed by the farmer. Overall the re is less fossil fuel consumption, less erosion, less expression and water pollution and a much greater soil fertility percentage.When I did some research online, saw that compare d to plowed cropland, pasture can add up to a whole lot more tons of carbon dioxide De in the organic matter of soils. This is an something in the reduction of glasshouse g asses, which means that there would be increased amounts Of land for farmers. There are many different ben efits to the farmer. The grass fed pasture based arming can let farmers free from the expensive tractors and machines used t o grow and harvest feed crops, and they dont have the waste disposal and disease is sues that stick with with confinement feeding.Their farms become safer places for children to be around the animals and help with farm work. Pasture expert Bill Murphy obsess revs, When they come to pasture farming, it is such a relief for farmers. They get RI d of all these problems crop failure, pesticide failure, huge debt. Pasture manage NT is, in some ways, about old knowledge taken to a new level. At Organic farm lands, they want this to continue to grow.

Lies the Media Tells Us Chapter 3 Big Pharma

Going to the doctors office is never a fun experience. Probing, poking, and trying to decipher what the doc writes on your prescription can be confusing, however, the just about upsetting part is what goes on behind closed doors. Big Pharma, chapter 3 of Lies the Media Tells Us, explains the PR tactics of drug companies. mob Winter explains these tactics used to persuade doctors to use their brand. In most cases these doctors can get free vacations, cars, front row seating for a basketball game, and a stack of cash. The doctors that respond to these tactics are completely unethical.Doctors watch the responsibility to prescribe the best drugs for their patients. Although m all Doctors pick what gives the best gift package. Doctors reach also been known to push drugs onto patients that may not really need it. This is due to the continual widening of guidelines. This widening is increasing proportions of the population so in that location are more candidates that fit into the cat egory. This is when a condition gets called a disease. The best case scenario of this is Viagra. Viagra is for male sexual deficiency that has been shoved down Americas throat.There were many discrete commercials about it during day time air and more explicit commercials at night. There were also several celebrity endorsements, Hugh Hefner was extol for being a user. What drug companies aim for are life-long medication users. These candidates are a gold mine for companies because they have created a dependency for the drug. Another exceedingly publicized disease is high cholesterol. The Pfizer drug party has pushed their cholesterol pills for a decade now and all the marketing has worked. However, what they mountt tell you is that these pills take the field the risk of having more side effects than lowering cholesterol.By law these commercials need to state the side effects but when your being impose most doctors dont dwell on these facts. This is wrong when there are better n atural forms available. Although Doctors rarely discuss this with patients because these natural forms are truly sporty or in some cases completely free. A healthy diet, naps, and some exercise are all examples of ways to lower cholesterol without taking prescribed pills. The push to take pills to help medical problems has completely consumed our country. In my perspicacity I feel that this correlates with the rise of plastic surgery.The easy way out is actually popular among all ages because the time and effort that exercise or healthy diets needs is not necessary when pills and plastic surgery are in reach. These pharmaceutical companies adore patients that take their medicine and dont ask questions. But what happens to the people that do? Not all doctors are shady and unethical. Nancy Olivieri and Dr. David Healy are current whistleblowers. Both have tried to get the medias attention to worn the public about unsafe drugs. Unfortunately, their good deed put them through heav y resile and court cases.Olivieri and Healy saw their colleagues turn their backs on them and were pink-slipped. This is a tough price to pay when they were trying to do the right thing. Pharmaceutical companies can get remote with all of this because they have the money. They pay off whistleblowers, they perform under the table deals with doctors, have multi-million dollar campaign ads for their drugs, and have celebrity endorsers. Although these tactics are very unethical there is one more that upset me the most. This is ghostwriting. Ghostwriting is a doctor that works for the drug company and writes an article for a drug that gets published in a medical journal.Lots of doctors write for medical journals but what separates them is their lack of honesty. These ghostwriters dont say their affiliated with the pharmaceutical and praise the drug that the company wants to endorse. When these companies get articles published about their drug its free advertising. So when other doctor s read the article their actually looking at an advertisement but they dont know it. These medical journals are supposed to be unbiased and legitimate. This is undermining why these medical journals are published and taken so seriously. In my opinion this is the worst thing a pharmaceutical company can do.PR is a huge branch within the pharmaceutical company and they all have about the same strategies when a drug scandal breaks. I feel that this is crucial to why these companies have gotten away with so much. Their first tactic is denial. deal a child they deny everything and have accused the media of sensationalism and attack their accuracy of reporting. If the scandal doesnt dissipate after they have three diametric options. First they could shutdown, this consists of claiming their is a conspiracy. Second option is an extrication which is hiring high priced lawyers to find an escape route or third which is purging.Purging is very interesting because they fundamentally pick an e mployee in their own company, pay them to take the rap, and then tell everyone it was the employees fault. Most of the time they try to get someone that is going to retire I guess everyone has a price. The last option of the pharm co. is the most used. This is the compensation tactic. The drug company offers the plaintiff a large settlement as long as the plaintiff agrees there was no malpractice. This corrupt business isnt that big of a shock. Where ever their is a lot of money there is usually some unethical practices. However, I feel that their money has way too much control.Their funds are practically endless and they will come up with any lie to make more money. After reading this chapter I thought about Obamas healthcare reform. I think the reason why their is so much backlash is because the pharmaceutical companies are scared about the future and if they will be able to keep these shenanigans going. I like the idea of Obamas healthcare but I know that these companies will wea sel their unethical views into it. Honestly, I dont think there is anyway to stop this unless everyone working for these companies is fired and it is started back up from scratch.

Case Analysis of Sutton Health Essay

This network identified that traditional payment processing strategy had limitations that hindered the useful amass of revenue. What with the recession, wellnesscare organizations have seen an increase in the inability to collect debt from the self-pay, the uninsured and underinsured patients. This has caused a lot of struggle when it comes to the organizations to meet the surgical procedureal margins and the pro pass aways.I find in that location are a number of reasons for the new increase in patients debts, the most common are, poor invoice practices, lack of patient selective information and correct demographics. There is new g everywherenance that is knowing to provide more coordinated care to said patients (Gleeson,2010). There are five geographic regions that reflects the health care access to the customers of Northern California. Each of the five regions will have governance structure and it will oversee many of the Sutter affiliated medical facilities and also the hospitals. In its effort to increase point of service collections and improve the overall revenue cycle Sutter health took steps to measure performance using a handful of specific primary benchmarks, empowering PFS provide to assume responsibility for every individual account they handle, ensure each registration is analyzed using a rules engine to identify problems before patients leave the registration desk and ensure PFS staff receive appropriate comprehensive training to excel under the new transcription (Souza, McCarty, 2007).Obtaining the correct patient information plays a large part on non-collectable debt because patients are non able to be reached. These limitations were associated with limited access to accurate information by the account representatives, in forcefulnessive performance measures and fragmented centers of the service provision. The Sutter Health program developed a scheme that was comprised of solutions that were geared towards overcoming these limitati ons.The cay problems and issues, is that the United States healthcare system is characterized by huge upkeep from compile revenue from patients. This situation is brought almost by a health care insurance system which entails advanced deductible pay health plans and as well as higher co-payments plan. (Souza, McCarty, 2007). This situation has been made worse through the large proportion of the population not having healthcare coverage. The traditional health care system has had a hard time meeting their target revenue collection.This is due to several problems that attached on with the traditional payment system. Unlike when necessitateing with the payments through insurance claims but also dealing with the up- seem payments that are required by the hospital for payment of service before the patient could even receive the service (Souza, Mccarty, 2007). So this means that the patient services staff (PFS) has to have complete and accurate information about above said client. This presented a problem for the traditional payment system where much of the customer payment system was processed in the hazard end.This system also required that the PFS staff ask for money from self-pay patients, but the PFS were not accustomed to this under the traditional system. The PFS staff found it hard to wait for the back end section to process customer information and to provide a breakdown of the patients payment details. So this became a tedious task for hospital accounting departments as well as for patients that had to wait a greater period before receiving services. The inefficiency of the traditional system not only resulted in low shade services, but also in low revenue collections.The system provides such a broad range of health care services, which include acute, sub- acute, home health, long term, outpatient care as well as physician delivery systems. These services are provided through an integrated health care delivery approach that gives the system the a bility to deliver a full range of healthcare products and services. rks. Sutter also recognized that the traditional system did not provide a means for analyzing selected data nor did it generate required detailed report on demand. This led to more cost as the hospital had to rely on programmers to generate such reports. The front desk staff also lacked real time information which hindered their ability to serve the client without consulting the back end staff.It also meant that the front desk staff could not reminder the patients progress (Souza, McCarty, 2007). other challenge was that the PFS members were not empowered enough to be held accountable for each patients accounts they dealt with and it reduced the amount of accountability among the staff. These are some of the key challenges that the Sutter system were meant to address. The solutions that were employed by Sutter Health was an attempt to overcome the challenges stated above. Sutter Health implemented certain changes in the fore mentioned system that would make their operation more efficient.The strategies identified by the Sutter program entailed transferring most of the back end tasking to the front desk providing accurate and complete information to managers and upfront staff providing more effective performance evaluation and integrating all data elements within the system (Souza, McCarty, 2007). Allowing front desk staff to handle much of the payment process was deemed to have an effect on the efficiency of the process. Various solutions were employed to ensure that this is achieved.One of these solutions entailed using benchmarks to measure performance by the Patient Service Staff (PFS). Sutter identified a handful of primary benchmarks which included Unbilled A/R days, Gross A/R days, Major A/R days, Cash Collection,percentage of A/R over 90, 180, 360 days (Souza, McCarty, 2007). This benchmark introduced shorter periods with which staff performances could be evaluated. This move was tim ely especially when onsidering that the industry has changed and things happen in terms of hours and days but not months. Another solution involved empowering the PFS members to have full responsibility over the accounts they are dealing with. This move was meant to increase a sense of responsibility and accountability as each individual members will be responsible for his or her own account (Souza, McCarty, 2007). This also gave the PFS members more autonomy to act as they saw fit and this improved the speed and efficient of service delivery by these staff members.The program also provided the PFS members with tools, that enabled them to automate their accounts, sort out their accounting using conglomerate means and seen their performances based on the achievement of the target. PFS and other accountant representatives were presented with individual dashboards that helped in the tracking of their progress in meeting targets. This also helped in enforcing the benchmarks set(p) by this program. Sutters health program also introduced a front end collecting system as means of overcoming the mentioned problems.The pint of access collecting system introduced an opportunity for the health care facilities to reduce claims and denials. Though this system the patient records are analyzed before the patient leaves the registration desk. This enables the front desk staff to identify problems such as bad debt, patient or invalid patient type early enough and take the necessary corrective action. The Sutter health program also embarked on a comprehensive training program that was designed to support the existing PFS members and the registration staff. This gave staff the necessary competence to deal with the tools provided by this system.The training program also eliminated the need to hire formally educated staff to operate the system that would and more than the $10-$20 an hour stipendiary to current registration and PFS staff. For example, registration staff who were not used to asking patients for money were trained in effective communication skills. The training was also designed to introduce autonomy and effectiveness which acted as a motivator to the employee.

Computing project Essay

The clay leave require a user name and a countersign to view or edit every(prenominal) affaire Only one person is permitted to use the form, no-one else requires access All sends get out also be password protected. informationbase The teacher will be able to add or delete any records as needed It will hold either necessary details particular(prenominal) Objectives The database will be able to create reports to show what stage the student is at The database will calculate how many lessons a student has had and how much they sacrifice compensable with plus if there are any outstanding balances re main(prenominal)ing.My brass is designed to help the teacher, the instructor has many problems with the current governing body, and many meters it has exist him unfounded hours. The current system is very old and has a lot of potential problems and I wish to support a system that eradicates these obvious problems. My system for a start will store the entire student details carefully and properly in line with every(prenominal) data protection acts. The main thing is that these details should non get lost and the instructor has access to this all the clock so that he gutter contact the student at any time. The details should also be available so that it can be updated any time it needs to be.By having all these details stored onto the system it is unplowed safely and in one place rather than having paper forms lying close getting lost and muddled up, these forms will yet be accessed only in one place so if the instructor needs these back in the office or at to work from at hearth hence it is non possible to stimulate multiple copies as it will not all be up to date. For example if a student changes the shoes phone number wherefore the instructor will pass on to update every sheet of paper he has with the students phone number if he does not thusly it will be inconsistent and this can cause problems.The main movement for my proposal of t his system is to check over that the instructor does not continue retell date and not booking students at all. Currently at the end of a lesson the student asks for a booking and the instructor will look in his diary and book appropriately, many time what happens is the instructor looks at the wrong date, for example if the student asks for April 21st 2008 past the instructor whitethorn accidentally heart-to-heart may 21st 2008 and tell the student he is free. But in reality on that day an on that time he is busy.This is one of the things the instructor is complaining about and also another thing that has been drawn to my attention is that he misreads the time, so he tells the student that he is booked at 1300 tomorrow but he is actually free he has a lesson at 300 not 1300 so this is one way the instructor is loosing out on money. I wish to remove this issue and avoid these mistakes happening. GCE A2 Computing CPT 6 Ram Bhojani EXISTING organization Instructor Bookings Ram Bhojani 13HAN PROPOSED SYSTEM DESIGN OVERALL SYSTEM Input Processes learner Name Calculate the number of lessons so farthermost Student Number Calculate the total define out spent.Student Address Add a student Lesson Code Edit a student Price Per Lesson Delete a student fancy and time of next lesson Search a Student Day Booked Search Availabilities Time Booked Edit a booking File Outputs Student en queen-size Student details Availability Details Number of lessons each student has had Total spent Balances FORMS General Name Purpose Main Menu This allows the instructor to access the student details and availability details. Student Details This allows the instructor to view all details about a student. It also allows the instructor to affect a report on the student progress Availability Details.This allows the instructor to see what dates and times are available in the next two weeks and make a booking. USER INTERFACE DESIGN MAIN MENU assimilator DETAILS MENU AVAILABILITY DE TAILS DATABASE DESIGN INCLUDING ER MODEL STUDENT (StudentName, StudentNumber, StudentAddress, LessonCode, PricePerLesson, DateAndTimeOfNextLesson) Availability (AvailableSlots, NextLessonBooked) RECORD STRUCTURE Instructor Field name Data flake Size format Description AvailableSlots Date/time, Date time Shows what dates and times are available NextLessonBooked Date/time, Date time Name of student and the day, date and time of their next lesson.Student Field name Data type Size/format Description Student name Text, 20 The first name and last name of the student. Student number Number, 8 A ridiculous number given to each student for easy reference. Student address Text, 50 Full address of student, including postal address. Lesson code Number 5 A code that determines what sort of lesson they take, they can have an hour lesson, one and half-hour or pass plus. Price per lesson Number, Decimal 5,2 How much the student pays for each lesson Date and time of next lesson Date time Date time The next lesson student has booked. VALIDATION.I will use validation on some of the palm on the tables so there is less chance of wrong data being inputted. There are only some plains that can have validation but by ensuring they have a working validation it will mean that the system will not be wrong. Things that I can validate are numbers or specific number of characters. This is to make accredited that the data entered conforms to a certain standard. The user cannot see the validation rules, so when they make a mistake they find out as an error message appears. VALIDATION Field Name Validation Type Validation line up Error message Student Number Type Check.8 digits The student number must be 8 digits Lesson Code Type check 5 Digits The lesson code must be 5 digits. STORAGE AND MEDIA FORMAT For my system I need to know how large each file will be so I have calculated the size of each field, and multiplied that but the amount of fields ii may get, to get an estimate of how la rge the file could get. Storage and media format Field name Number of records Size of record/ bytes Total size of records/bytes Student name 30 32 960 Student number 30 8 240 Student address. 30 65 1950 Lesson code 30 5 150 Price per lesson 30 8 240 Date and time of next lesson 30 16 480.Available lessons 31 20 620 Next lessons booked 6 134 804 Total 5444b 5. 4kb I have calculated that the approximate maximal size that I will need for the data to be stored will be around 6kb, which is small enough to fit on almost any data storage type. The most suitable storage device for this will be the hard disk drive on the laptop to be used. This federal agency that the system will not be lost easily as it is not a portable storage device but on a actual laptop, which would be looked after carefully. There is a large amount of space on the hard disk subject matter that there will be available space for expansion if necessary.Also the laptop can be connected to a computer in the office via a USB cable meaning that the data could be backed up and if needed archived. IDENTIFICATION OF SUITABLE ALGORITHMS FOR DATA TRANSFER Process to calculate Total number of lessons so far = (Student Lessons)*(Total) Process to calculate Total spent so far =(Total lessons)*(Price Per lesson) Produce report of students ready for streamlet Search through student details with criteria field Ready students to find matching records. If there are no matching records output an error message to the user. PLANNED VALID OUTPU.T.For my system outputs I have decided to create a report for students to see their progress. This will need to be created in overture. DESCRIPTION OF MEASURES PLANNED FOR SECURITY AND INTEGRITY OF DATA. The data must be kept secure and correct as this informations is very confidential, if details of the student were to get lost or misplaced then this would be in breach of the data protection act. To keep the data secure I am going to make accepted that the user backs up t he data at the end of every working week and keeps this disc either safely at photographic plate or in the office.There will also be a back up of the main system so if it happens to crash or is damaged then it can be replaced. If the system does crash then the files will have to be manually transferred back into the system from the backup. DESCRIPTION OF MEASURES PLANNED FOR SYSTEM SECURITY The system will not be secured with passwords however the computer will have a password this will be set to expire every 28 days to ensure that the data is safe even if someone gains the password, the user will generally have to be careful and keep the laptop besides him at all times or lock it in a glove compartment.When the instructor goes home he can either take it with him and store it at home carefully or leave it at the office in a safe place. As my system is only designed for one person the password on the system should be a sufficient security measure. TEST STRATEGY The system must be th oroughly tested to make sure that no errors occur the system is up and running. This is logical because if errors occur when the user starts to use the system, it can cost time to get it fixed. Hopefully if my testing outline is good enough, it will not have any errors when it goes live.I am going to use bottom up testing, to test the system. This involves testing each soul module using prepared test data, which includes normal data, extreme data, upper and lower limits and individual data after this is done I will test the program to see if every route through the program is tested, every statement is executed, accuracy of the processing and that the program fits the victor specification. This will make sure that the system is running correctly as this is basically using the whole system. I am also going to test the system in a beta testing method, although this will be a small scale.I am going to give the system to the user for a week righteous to make sure that everything wor ks correctly. IMPLEMENTATION Login Screen Main Menu This is the main lineup of my programme from here there are three options availability details and student details. Finally you can exit. Testing Test ID Test Data Test/Type Reason for test Expected Results Actual Results Data Entry 1.My system does conisit of tables and menus, both the student details and availability detail hides are very simple, it just displays details about these two entities.The booking screen is more complex because it needs to be live, so when the instructor makes a booking it needs to update on the next lesson booked screen and the availability screen. PROCEDURE AND VARIABLE LIST/ DESCRIPTIONS FOR PROGRAMS OR LIST OF PACKAGE ITEMS DEVELOPED Type of item Item Name Descriptions Table Student Details Holds all the details of the students that the instructor teaches, this includes first name, last name, address, phone number and the details of their next lesson that has been booked.Holds the details of all t he available time slots in the coming fortnight, this allows the instructor only to see what is available, he can liaise with the student and once a slot is agreed a booking can be made. track Make A Booking This form allows the user to make a booking for a lesson, he will need to enter the student number, and then first of all select a time and then the date. Once all these are selected the appointment is made. Form Next lesson Booked Has a name of students and the date and time of their next lesson, so the instructor can check on this if he receives a query from the student.CREATION AND CUSTOMISATION OF THE DATABASE TABLES I created all my tables in Microsoft access I then linked it up to visual basics, The table below is the Student Details table. It consists of mostly text and one field of number, the reason that the telephone number is a text field rather than a number is because telephone numbers usually start with a 0 and if I put the data type as numbers then it will not l et me add a 0 at the front. USER manual(a) BRIEF INTRODUCTION The instructor database is a simple system to handle bookings given to the instructor.The system allows the instructor to control appointments already made and allows him to make newly appointments. It allows him to keep electronic records of all students, past and present. The students all have unique student numbers that the instructor can use to search for them. It stores details about students names, addresses, telephone numbers and the lessons they have booked. There is a very easy to use form that allows the instructor to make a booking.Microsoft Access 2007 or later. To install the system one must either move the file onto the hard disc of the computer. This can be done by selecting the file Instructor Database System and copying and pasting it into an empty folder on the hard disc, this maybe the best idea as there is a possibility a removable storage device could get lost or corrupt. This system could be also r un from a removable storage device by opening the file and run it straight away. To back the system up the system the database file can be copied onto a USB pen or CD-R.When the system is going to be backed up, the file should be copied onto the USB pen, when this done a message box may appear asking if you want to replace the quick file just select yes or yes to all. This would mean that the backup would be separated from the main system, meaning less chance of losing both the original and the backup. USING THE SYSTEM Here is a simple short set of instructions to use the system. When the instructor opens up they will be asked to log on, The username at the moment is Ian and the password is Burleigh. Once they enter all these details correctly it allows them to use the system.Once the instructor logs on, he will come to the main menu of the system, I am going to show him to basic things in this tutorial, how to find the phone number of a student and then how to make a booking. inf ra is the main menu, to get to the student phone number he has to select the student details button, then the screen will have three buttons precept details, he can select any of these three, they all do the same job. Once that is selected at the screen below will appear, there are no details at the moment, but once show details button is fixed all the details will appear.The instructor now needs to press the back button until he arrives back at the main menu, and then select availability details. Then select make a booking. Once the make a booing screen appears first he has to select the date that he wants, then the time and finally the student number. Once that is done press nevertheless and then it is saved. Appraisal Comparision of project performance against objectives. To compare the objectives and the performance , I will put the original objectives down and compare against each one. General Objectives Security.The database will be able to create reports to show what stage the student is at The database will calculate how many lessons a student has had and how much they have paid with plus if there are any outstanding balances remaining.My system is designed to help the instructor, the instructor has many problems with the current system, and many times it has cost him jobless hours. The current system is very old and has a lot of potential problems and I wish to make a system that eradicates these obvious problems. My system for a start will store the entire student details carefully and properly in line with all data protection acts. The main thing is that these details should not get lost and the instructor has access to this all the time so that he can contact the student at any time. The details should also be available so that it can be updated any time it needs to be.By having all these details stored onto the system it is kept safely and in one place rather than having paper forms lying about getting lost and muddled up, these forms will only be accessed only in one place so if the instructor needs these back in the office or at to work from at home then it is not possible to have multiple copies as it will not all be up to date. For example if a student changes the home phone number then the instructor will have to update every sheet of paper he has with the students phone number if he does not then it will be inconsistent and this can cause problems.The main reason for my proposal of this system is to ensure that the instructor does not continue double booking and not booking students at all. Currently at the end of a lesson the student asks for a booking and the instructor will look in his diary and book appropriately, many times what happens is the instructor looks at the wrong date, for example if the student asks for April 21st 2008 then the instructor may accidentally open may 21st 2008 and tell the student he is free. But in reality on that day an on that time he is busy.

Heritage and Production of Archaeological Data

our site CUSTOM ESSAY WRITING EXAMPLE ESSAY IntroductionThis critical analysis essay centers on inheritance, discussing what it demonstrates round the production of archeologic information through case studies. It covers a discussion of whether the production of archaeological info is always accusative. There is an assumed synergy between heritage and archaeological entropy, as demonstrated by the c oncept archaeologic Heritage solicitude (Waterton and Smith, 2009 41). Taking the archaeological point of view, heritage is a good deal referred to as the material culture of the prehistorical, or those manmade structures and artefacts that comprise the archaeological record and are intended to explain the past (Waterton and Smith, 2009). The production of archeological data is a result of a study and observation of archeological record, which helps establish the domain of heritage (Binfold, 2009).Is the production of archaeological data always objective?The production of ar chaeological data is always objective, and this is recognised explicitly by the literature (e.g. Waterton and Smith, 2009). The ways in which heritage demonstrates this objectivity is seen in the tacit assumption embodied in the knowledge being produced from interpreting the past, which informs identity and is thus called heritage (Waterton and Smith, 2009 42), as well as the needed consistency of the data (both in terms of unmarried inventory and organisational inventory) so that they may be capable of use in the future (Barrett, et al., 2007). Since data must be consistent to this level, subjectivity has therefore no room in their production.Worthy of note is the fact that there are various contexts from which the production of heritage can take smear, ranging from historical documents, archaeological excavations, determine and meanings placed on heritage such as buildings and natural environment. Similarly, archeological heritage is commonly produced through query as well as donnish discourses, which in fact help promote what is considered heritage (Hicks, McAtackney, and Fairclough, 2007 102). In managing the artistic heritage, the acquisition of data is an important aspect (Ferrari, 2010). Since archaeological heritage is produced through interrogation and is formed by inferences through discourses, it is but proper to say that such process of production is objectively carried out since research itself is a field of objective characterisation.The notion that heritage is characterised by multi-vocality (Habu, Fawcett, and Matsunaga, 2008 38 Waterton and Smith, 2009 42) does not automatically suggest that it is non-definitive and subjective in its production of archeological data. Archaeological data are material, and this corporeality enables the concept of heritage to conk out intrinsically knowable and controllable. These knowable and controllable characteristics is seen in the extent through which archaeological heritage can be defined, discov ered, recorded, managed, and conserved. The naturalisation of archaeological assumptions also supports this knowable nature of heritage in legal and policy documents (Waterton and Smith, 2009). Such process cannot therefore be merely placed in some subjective assumptions of data production. This is further supported by an assertion (e.g. Hodder, 2004) that archaeology can take an interpretive form, and its role is to facilitate the involvement of the past in the present period through objective archaeological data. Smith (2004) also calls objects from the past as part of an objective archaeological record, reinforcing the general asseverate of the literature on the subject. Additionally, much can be learned about past history by using more theorised approaches to understand the relationship between history and archaeology (Robertson, Seibert, Fernandez, 2006). Such theory application is an objective stance of the archeological field (e.g. Cobb, Harris, Jones et al., 2012 Gibbo n, 2014 Jones, 2002).Case studies on heritage and production of archaeological dataA case study that may be cited in this paper is the Lodenice project in central Bohemia in the early 1990s, which is also known for a Viereckschanze (rectangular enclosure) excavation. This project identified an Iron Age settlement and remnants of decorative arm rings dating from 2nd to first centuries BC. This project, which produced a Celtic carved chit-chat stone head, used an analytical fieldwork survey and multivariate mathematical analysis, combined with geographical information system (GIS) (Hicks et al., 2007). This example demonstrates the extent to which the production of archaeological data aims to be as objective as possible, for the archaeologies may simply assume the nature of data collected, but lack of definite measurements and other objective applications would place the whole investigation into mere assumptions.Another case that may be cited is the Bylany Project in Norway (1990s). Grants were used to finance archaeological research, enabling the excavation of neolithic circular enclosures of Bylanys complex. The integration of National Heritage Institute with rescue excavation administration has been a pending situation, which can negatively impact long archeological research in the Kutna Hora region. This archeological research is currently on systematic monitoring (Biehl and Prescott, 2013). The production of archaeological data informs of their use for future research and knowledge production as well as their objective and systematic production, reinforcing the idea that these data are always objective.Moreover in England, a data standard for the Sites and Monuments Records (SMRs) was established in the 1990s, facilitated by what is now known as the English Heritages National Monument Record. This data standard acknowledge the importance of records, including the activities of people involved in studying the resource, the sources of such information, and information on the process of managing the resource. This is to enable the successful management of the archaeological and historic environment within which archaeological data are derived (Barrett, Dingwall, Gaffney, et al., 2007). This manner of record-keeping for the production of archaeological data reveals the importance of objectivity.Worthy of discussion is the Tsodillo rock art in Botswana, which was the concentrate on of intensive survey programme and recording by the Botswana National Museum during the late 20th century. The rock art holds the archaeological evidence that human settlement once existed in the landscape (Hicks et al., 2007). The recording and survey carried out by the Museum indicate the pursuit for objectivity in the investigation of the Tsodillo landscape.These case studies discuss what heritage demonstrates about the production of archaeological data being systematically acquired and processed, and thus entail the collaboration of specific government or ganisations in charge of heritage and archaeological data management. Thus, despite the perceived artistry of heritage, it is largely governed by some objectivity and system-specific characteristics in the production of archaeological data.ConclusionThis critical analysis essay has discussed what heritage demonstrates about the production of archaeological data. It has focused on whether the production of archaeological data is always objective, illustrating the answer through cases studies. This brief claims that such production is therefore always objective, as reinforced by the extant literature denoting such objectivity and systematic stances. These data must necessarily be consistent in order for them to be of viable use in the future hence, subjectivity has no room in their production. Moreover, archaeological data are material, enabling them to become inherently knowable and controllable and are thus definable, discoverable, recordable, manageable, and conservable.Case studie s are provided, aiming to serve as evidence for the objectivity of the production of archaeological data.ReferencesBarrett, G., Dingwall, L., Gaffney, V., Fitch, S., Huckerby, C., and Maguire, T. (2007) Heritage Management at Ford Hood, Texas Experiments in Historic Landscape Characterisation. England Archaeopress.Biehl, P. F. and Prescott, C. (2013) Heritage in the Context of Globalization Europe and the Americas. NY Springer.Binfold, L. R. (2009) Debating Archaeology Updated Edition. CA Left sailing Press, Inc.Cobb, H., Harris, O. J. T., Jones, C., and Richardson, P. (2012) Reconsidering Archaeological Fieldwork Exploring On-Site Relationships Between Theory and Practice. NY Springer.Ferrari, A. (2010) The 8th Framework Programme of the European Commission and the Safeguard of Cultural Heritage The EACH Project. Italy CNR, Institute of Chemical Methodologies.Gibbon, G. (2014) critically Reading the Theory and Methods of Archaeology An Introductory Guide. Maryland AltaMira Press. Habu, J., Fawcett, C., and Matsunaga, J. M. (2008) Evaluating Multiple Narratives Beyond Nationalist, Colonialist, Imperialist Archaeologies. NY Springer.Hicks, D., McAtackney, L., and Fairclough, J. (2007) Envisioning Landscape Situations and Standpoints in Archaeology and Heritage. CA Left Coast Press, Inc.Hodder, I. (2004) Theory and Practice in Archaeology. NY Routledge.Jones, A. (2002) Archaeological Theory and Scientific Practice. UK Cambridge University Press.Robertson, E. C., Seibert, J. D., Fernandez, D. C., and Zender, M. U. (2006) Space and Spatial Analysis in Archaeology. Alberta University of Calgary Press.Smith, L. (2004) Archaeological Theory and the Politics of Cultural Heritage. capital of the United Kingdom Routledge.Waterton, E. and Smith, L. (2009) Heritage, Communities and Archaeology. London Bloomsbury Academic.

Purpose And Functions Of Accounting Accounting Essay

bill has been around since the beginning of civilisation. Accountancy participated in the ontogeny of metropoliss, trade, and the constructs of wealth and Numberss. The importance of write up shtup non be overemphasized. Equally of import are the criterions used to guild the application of news report pattern. Without rules and criterions, financial coverage would non sensibly present the financial moorage of a union. story has changed and evolved immensely over clip and continues to alter.In this assignment, I will specify account statement and the different procedures of score shews. I will besides Distinguish between pecuniary Accounting and Management Accounting and sketch the advantages and disadvantages, with good examples.The beginning of civilisation occurred during the passage from hunter-gatherer to furthestmer. Farming direct to harvest excess and hence the demand to merchandise and barter. A Jericho, the oldest metropolis known to historiographers was th e first known trading centre for excess goods. Personal wealth created the demand to maintain path of stock lists. Ancient bookkeepers used belittled clay balls called items to number and maintain path of bing wealth. These items were used as grounds of minutess. over clip, the items were used to do feelings in clay along with images which represented the first efforts at bill. These events took topographic point around 5000 B.C. ( Giroux )Evidence suggests that dual entry bookkeeping developed in Italy around 1200 B.C. The first book written on dual entry clerking was written by Luca Pacioli in 1494. ( Smith ) Pacioli was referred to as the male parent of report, but he did non really contrive the system he described. He just wrote virtually the concern patterns used by merchandisers in Venice at the clip. Many of his Hagiographas were used for several centuries. With the development of engineering, wealth, and trade came the demand to adequately account for the complexness i nvolved.2.0 What is account?AAccounting a subdivision of Accountancy. It is a religious service activity. Its map is to supply information, A chiefly mo lucreary in nature, about economical entities that is expected to be utile in doing economic de nameinations, in doing gruelling picks among alternate classs of action.AAccounting, is frequently called The linguistic communication of Business A statement of basic score theory defines accounting as the procedure of identifying, mensu grade and pass oning economic information to license reasonable hearment and determination by users of the information. ( Evanson, Illinois American Accounting Association,1966 ) AAccounting is the art of recording, sum uping, describing and analysing pecuniary minutess. That is the systematical record of xxiv hours to twenty-four hours events to cognize about authorize income, as posts and liabilities. Accounting is about answerability. Most organisations are out-of-doorly accountableIn som e manner for their actions and activities. They will fiddle forth studies on their activities that will reflect their aims and accomplishments to people to whom they are accountable.Purpose and Functions of Accounting.A To supply quantitative, pecuniary information about economic entities to statement users so that they could do informed judgement and better decision.A2.1 UseRs of Accounting InformationAccounting is an information system that measures concern activities, processes information into studies and communicates the studies to determination shapers. A cardinal merchandise of this information system is a set of fiscal statements-the paperss that report fiscal information about agreeableness to determination shapers. These studies tell us how good an entity is executing in footings ofA net incomes and losingss and where it stands in fiscal footings.We have devil types of users of accounting. That is internal users and external users. Some illustrations of users of account ing are as follows They use accounting figures toSuppliers decide if they can give recognition installations to the house, when providing stuffsCreditors -Short term find if the sum due by the house will be paid on clip and if more money can be effrontery on recognition.-long term- determine if capital and involvement will be paid in due clipBank and Financial Institutions will used accounting figures to make up ones mind on overdraft, loan or rental installations.Contractors-decide whether they will go on to work for the house and the possibility of more plants if the alliance is spread outing.Government will make up ones mind on allotment of resources. If the activities have to be regulated and besides determine tax revenue sweetener policies.Customers maintain themselves update about the company. That is if the house is traveling on good figures, they react to market demands. For case they might will develop new merchandises.Investors to judge chances on their investing a nd make up ones mind what to make with their assigns. That is selling them if he feels that the monetary value of his portion might fall due to vile exoteric presentation of the house, retain or purchase more if the stockholder feels that the company will go on to turnPotential investors to make up ones mind if buying portions of that house will be fruitful or nonManagementreappraisal Short term solvencyLong term solvencyActivity ( strong use )Profitableness in relation to turnoverProfitableness on investingEmployees to cognize the strength and prosperity of the company. To measure the capacity to pay wage, retreat benefits and employment chances.Tax Governments measure the revenue sweetening liabilities of the endeavorPopulace find how the company will impact the vicinity, for case employment, local providers, tendencies or developments as per Corporate Social Responsibility.2.2 Branchs of AccountingGeneral Accounting or Financial AccountingAIt is concerned with the enterin g ofA minutess for a concern or opposite economic unit of measurement and the streamic preparedness ofA statements from these records.AuditingAIs a service pattern who examines records, statements and show an sentiment sing their equity of histories.Cost AccountingA emphasizes the finding and the control of costs peculiarly the costs of fabrication procedures and of the manufacture merchandises.Management Accounting is concerned with the application of appropriate techniques and constructs in treating the historical and jutting economic information of an entity, to help direction in puting up sensible economic aims and in doing rational determinations towards the attainment of these aims.Tax Accounting includes the readying of revenue enhancement returns and the consideration of the revenue enhancement effects of proposed concern minutess.Accounting Systems is concerned with the creative activity of accounting and office processs for the accretion and the coverage of fiscal info rmationsBudgetary Accounting represents the program of fiscal trading operations for a period and through histories and sum-ups, provides comparings of existent operations with the preset programGovernment AccountingA specializes in the minutess of political units with respects to the concern facet of public disposal. It chiefly focuses on the properA keep of authorities financess and their intents.Accounting Education is possibly the most obvious field of specialisation. In add-on to learning, many accounting professors engage in auditing, revenue enhancement accounting orA opposite countries of accounting.Internal AuditingA trades with finding the operational efficiency of the company sing protection of the company s assets, truth and dependability of the accounting informations, and chemical bond to order managerial policies.International AccountingA include particular accounting for international minutess, comparings of accounting rules in different states, and harmonisation of diverse accounting criterions worldwide and revenue enhancement demands ofA all the states in which the company does concern..Not-for-profit AccountingA trades with particular accounting for charitable organisations, A spiritual groups, governmental bureaus, schools and co-ops etcThough we have different subdivisions of accounting the two chief signifiers of accounting information are fiscal accounting and managerial accounting. We will discourse about these two subdivisions of accounting in the 2nd portion of this assignment.2.3 BASICS OF AccountingAccounting is based on maintaining records on sound accounting rules which are as followsSystematic categorization and recordings in books of historiesBook- maintaining ( entering of events and minutess )Sum uping the records test balance, ledger, net income and loss and balance sheet rendition the fiscal minutess2.4 Primary aims of AccountingThe primary aims areMaintain Accounting recordsCalculate the consequences of operationsDete rmine the fiscal placeCommunicate the information to usersAbout all companies create end-of-year fiscal studies, and a new set of books is begun each twelvemonth. Depending on the nature of the company and its size, fiscal studies can be prepared at much more frequent ( even daily ) intervals.3.0 Procedures of accounting recordsThe procedures of accounting records areIdentifyingMeasuringRecordingClassifyingSum upingAnalyzingInterpretingCommunicate the fiscal minutess and eventsThe map of these procedures is to keep orderly records to set up fiscal public presentation and fiscal state of affairs, and to pass on the accounting information to the concerned parties to which the company is accountable.IdentifyingFirst traffics are identified and their filled paperss are collected. That is designation of minutess and economic events of a proper(postnominal) organic structure. It involves choosing the activities related to a Firm. Bills from providers or payment made to creditors are ill ustrations of economic events.MeasuringIn accounting every recorded dealing of the company needs to be measured in a habitual unit for case the state s local currency. In Mauritius, many houses trades with abroad companies. However they have to utilize a unvarying pecuniary unit when mensurating minutess.RecordingDealingss are recorded to supply a history of the organisation s fiscal activities. That is maintaining systematic record in proper books of histories. Recording is done on a regular basis and it enables the company to place all the traffics of the house.ClassifyingAfter minutess are recorded in history books, they are posted to the appropriate histories. That is rent in rents account, gross revenues in gross revenues account. Classifying is the analysis of concern minutess of similar nature..Sum upingAfter the above processes the information found in fiscal statements are analyzed make decisions about the profitableness and fiscal places of the concern. It will so decentl y presented harmonizing to Accounting Torahs ( Trial balance, trading and profit-and-loss history and balance sheet ) to do it apprehensible to internal and external users of the fiscal information.Analyzing and InterpretingThe trading and profit-and-loss history and balance sheet are analyzed to pull decisions on the fiscal strengths or the failings of the house. It besides helps to determind growing or diminish in gross revenues. These are achieved by ciphering assorted ratios and per centums or by using other techniques. The information is used for fixing the hereafter aims and methods for achieving such aims.CommunicatingThe accounting information is so communicated users or individual concerned. This is made by administering to the users the fiscal studies. It includes income statement, balance sheet and other extra information in the signifier of accounting ratios, graphs, diagrams etc. The consequences of analysis and reading must be communicated to the parties who are to do determinations or signifier judgements so that appropriate determinations may be taken at the right clip4.0 What is fiscal accounting and Managerial ACCOUNTING?Though we have different subdivisions of accounting the two chief signifiers of accounting information are fiscal accounting and managerial accounting.Talk of accounting, we besides need to advert Tax accounting. As the name itself, revenue enhancement accounting focuses on revenue enhancement issues. It provides revenue enhancement information to revenue enhancement governments.Fiscal AccountingFinancial and direction accounting are both of import tools for a concern, but serve different intents. A concern uses accounting to find operational programs in the hereafter, to reexamine past public presentation and to look into current concern maps. Management and fiscal accounting have different users, as investors are non normally involved in the daily operations of the concern but are concerned about their investing, whereas d irectors need information rapidly to do day-to-day concern determinations.Fiscal accounting is used to show the fiscal wellness of an organisation to its external stakeholders. Board of managers, shareholders, fiscal establishments and other investors are the audience for fiscal accounting studies. Fiscal accounting nowadayss a specific period of clip in the past and enables the users to see how the company has performed. Fiscal accounting studies must be filed on an one-year footing, and for publicly traded companies, the one-year study must be made portion of the populace recordFiscal Accounting is concerned with classifying, mensurating and entering the minutess of a concern. It is geared towards external users of accounting information. Fiscal accounting provides information that would be helpful in wrench capital. It shows the fiscal place of a concern at a peculiar point in clip and shows how a concern has performed over a specific period. The three chief fiscal statements th at help to accomplish this purpose are the Profit & A Loss history, the Balance sheet and the Cash Flow Statement.Managerial AccountingOn the other manus, direction accounting is a system designed unam extensiveuously for the company direction squad. It provides current and accurate information to directors of the company to do determinations refering the daily operations of a concern. It is non based on past public presentation, but on current and next tendencies. Because directors frequently have to do operation determinations in a short period of clip in a fluctuating environment, direction accounting relies chiefly on prediction of markets and tendencies. The information is used for planning of future ends of the company. It besides helps to measure internal public presentation of the company.4.1 Differences between Financial and Managerial accounting.The users of Financial accounting is chiefly external individuals as it describes the whole administration. For illustration st ockholders, creditors, Banks and other fiscal establishments. A direction accounting system produces information that covers portion of the organisation or a specific section that is used indoors an organisation, by directors and employees for determination devising.Fiscal histories are supposed to be in specific format. This will simplify affairs when seeking to compare histories of different companies. On other manus there is no particular format for managerial accounting.Fiscal accounting helps in doing investing determination but Management Accounting helps directors to enter, program and control activities.Fiscal accounting focal points on history where as direction accounting focal points on past and existent public presentations every bit good as future.Fiscal histories are prepared by comptrollers but managerial accounting is prepared by officers of different sections. They aline informations and bring forth direction histories.Fiscal histories are for a particular and goo d defined period. For illustration yearly or semi yearly for big companies. However direction histories can be prepared whenever it is needed. It can be daily, hebdomadal or monthly.Fixing fiscal studies is compulsory for limited companies. It has to be filed with able governments eyepatch there are no legal demands to fix studies on managerial accounting.Fiscal histories are largely concerned with pecuniary points but managerial histories can be both pecuniary and non pecuniary points. For illustration stock counts or end product.4.2 Aims of Financial Accounting versus Managerial aimsThe chief aim of fiscal accounting is to unwrap the concluding consequence of the house and place fiscal status of the concern on a peculiar day of the month. On the other manus the chief aim of managerial accounting is to assist direction by supplying to them information which they use to be after, measure and command the concern.4.3 Advantages and disadvantages of Financial Accounting.Access to Inf ormationAmong the most important advantages of fiscal accounting is the information it reveals about a concern. This information is utile to non merely leaders who use informations about gross, disbursals, assets and equity to do determinations for the hereafter, but besides to investors who examine the consequences of fiscal accounting, known as fiscal statements, to make up ones mind which concerns to put in. Financial accounting allows concern leaders to change their budgets and programs for the hereafter to turn to new fiscal jobs or take advantage of the fiscal strengths that accounting reveals to turn or derive competitory advantages at heart an industry.ConformityGovernment ordinances require concerns to execute fiscal accounting, which means that the procedures has the added advantage of maintaining a concern in line with regulative bureaus and free from mulcts or disciplinary action. Financial accounting information is an component of transparence and concern moralss, nece ssitating honest and accurate information for investors, rivals and market analysts to reexamine. Businesss besides need information from fiscal accounting, such as net incomes after disbursals and the value of tax-deductible disbursement, to finish their one-year concern income revenue enhancement returns.CostFiscal accounting is an expensive portion of making concern, particularly for big concerns. For a little concern, proprietors need to give clip to accounting, which takes off from the clip they can pass working with employees or giving their endowments to the concern merchandises and services straight. Large concerns employ accounting sections that consist of specializers who earn professional wages and necessitate benefits, offices and equipment to execute their occupations. This means that a concern demands to utilize the information it additions from fiscal accounting to its ain fiscal benefit or hazard losing money in the procedure.Timing ProblemsFiscal accounting besides can present disadvantages to a concern by interrupting the timing of its operations. This is peculiarly original when a concern chooses the incorrect type of accounting for its activities, or fails to update its accounting methods to maintain gait with its growing. For illustration, hard currency method accounting merely enters minutess once they are completed, which works good for little concerns but can non account for the outstanding payments and histories receivable that a big concern is likely to hold. A big concern that use hard currency method accounting alternatively of accrual method accounting hazards losing path of major constituents of its fiscal image, while a little concern that employs the accrual method takes on unneeded complication and disbursal.4.4 Advantages of Management AccountingSince it is focused on doing future determinations with the aid of past fiscal information, it is frontward looking and hence progressive in nature. Managerial histories are meant fo r internal users like direction and therefore it is non necessary that it is made by hobby rigorous guidelines which is the instance with fiscal accounting. It is flexible in nature and therefore it can be prepared anytime and they are non required to be made annually they can be made monthly or on hebdomadal footing. Management accounting takes all the informations and so show it in such a manner that a proper analysis about the feasibleness and profitableness of any concern determination can be made.4.5 Disadvantages of Management accountingIt is underage on cost accounting and fiscal histories and therefore the truth of it is besides dependent on how accurate that information is. This it is one of the restrictions every bit far as its serviceability is concerned. It can besides be affected by the prejudice of top direction and therefore it is likely that they may be pulled in such a manner so as to profit themselves instead than stockholders. Since it does non follow accountin g rules, it can non be compared with other companies studies and therefore accurate rating about the direction may non be possible on the footing of direction accounting.5.0 DecisionAs we can clearly see accounting is really of import in every facets of life and corporate lives. Without accounting it will non be possible to play exact figures to analyze, comparison or even better. Accounting is based on several rules and ways to treat accounting informations. These accounting procedures are a concatenation of undertakings that needs to be done and respected during the accounting twelvemonth to acquire accurate and coveted consequences.

How does Miller initially present Rodolpho? Essay

moth miller initially depicts Rodolpho through the make wasting disease of of description, dialogue, stage boots, structure and punctuation. Miller uses these techniques to present Rodolpho as a transgressive, unsicilian wo military manish character.Miller initially presents Rodolpho as a transgressive character through the use of dialogue. Miller attempts to draw the audiences attention towards Rodolphos appearance when the character Catherine states How come hes so dark and youre so light. Miller business lines Rodolphos appearance with a traditional Sicilian man, Marco, suggesting that Rodolpho is an outsider in Sicilian culture. Millers nonion is emphasised when Catherine, again, childishly states Hes practically blond, the repetitive physical description suggests Millers disposition for to audience to be drawn to Rodolphos Unsicilian characteristic, furthered even more by Catherines dramatic answer to Rodolphos appearance, possibly indicating Rodolpho is the first blon de man she has seen, despite living in the overpopulated town of carmine Hooke.Miller presents Rodolpho through the use of stage directions. Miller possibly compares Rodolphos womanish characteristic to Catherines when He Rodolpho helps B set out the coffee, compared to Catherine continues ladling out the plates. In a patriarchal society, this behaviour was frowned upon, some(prenominal) to Eddies dismay. Miller could be using this comparison as prolepsis to when Eddie shouts Hes not slump later on in the play, with the quote symbolising Rodolphos feminine character. Another stage direction associated with Rodolpho (Smiling) suggests Miller is content with presenting Rodolpho as a feminine character, as Miller appears to present emotion with connotations of feminine behaviour, much like Rodolpho is consistently presented. Miller here utilises the technique of dramatic irony, the audience understands that Rodolphos feminine behaviour is frowned upon by Eddie, whilst Rodolpho hims elf is unaware, because of this tension builds up and one can argue that Rodolphos role in this play is to build tension.Whilst Rodolphos appearance differs from a traditional Sicilian man, Miller presents the initial mold that Rodolphos behaviour is adverse through the use of structure and stage directions. Rodolphos utterance aloofness is consistently longer than Marcos, and even the patriarch Eddie. In contrast, Marco, an example of a true Sicilian man speaks short Mono-syllabic sentences. Not only does the logorrheic Rodolpho have a long utterance length, Miller often punctuates Rodolphos sentences with exclamation marks .This subtle use of punctuation highlights Rodolphos emotion and passion, arguably a stereotypical Italian quality but when contrasted to the emotionless suspicious, quite-voiced Marco, an example of transgressive behaviour. Miller confirms Rodolphos behaviour is indecorous in Sicilian culture when Eddies is coming to address Marco more and more, the patriarc h of the house does not approve of Rodolphos behaviour but in comparison accepts the directly contrasting character, Marco.To conclude, Rodolpho is initially presented as a transgressive character through the use of dialogue, description, structure, punctuation and finally stage directions. Miller possibly choses to contrast Rodolpho with Marco to highlight the differences between American and Sicilian culture, Rodolphos behaviours perchance perceived as wrong in Sicilian culture but acceptable in an American society. On the other hand, Miller maybe equally trying to educate the, mainly American, audience about Sicilian culture.I think that the use of description was especially telling at indicating to the audience that Rodolpho was the outsider and possibly the centre of any drama. I do not think that Millers use of punctuation and stage directions are effective for a modern day audience because in an Americanised society, Rodolphos behaviour is acceptable whereas when the play w as shown to its captain audience, Millers use of stage directions would have been more effective. Overall, though, I think Miller has presented Miller initially as a transgressive character, and has done so very effectively.

Panera Bread Company: Still Rising Fortunes? Essay

Panera Bread is a renowned restaurant that has come about from the merging of great companies and people. However, the beginning was actually with Au Bon Pain which was started in jacket crown of Massachusettss Feneuil Hall as a demonstration bakery. Louis Kane was struck by this stores step-up potential and purchased the personal line of credit in 1978. Between 1978 and 1981 the high society opened 13 stores, but subsequently unappealing 10 of these stores, in the Boston atomic number 18a and had major debt. Ronald Shaich, a recent graduate from Harvard, opened the cookie Jar in 1980 and befriended Louis Kane. In 1981, the friends merged the Au Bon Pain and the Cookie Jar to form sensation business known as Au Bon Pain Co. Inc. The co-CEOs were satisfactory to lower debt, expand the business, and change facilities for dough production. In 1985, the company added fresh made sandwiches to their production when they noticed guest behavior of purchasing a baguette cut in h alf and using cold cuts brought from home to make sandwiches. This entrusted for a new way to r distributively customers with degenerate service, all the while staying nutritious.Panera opened in lead business segments company owned bakery-caf operations, franchise operations, and fresh dough operations. The key initiatives of Paneras development was focused on growing store net profit, increasing transaction and gross profit per transaction, use its capital smartly, and put in place drivers for concept differentiation and competitive advantage. During the recession, while other companies were lowering pricing and prime(a) of goods, Panera was doing the opposite. The company instead targeted customer who could afford to spend an average of $8.50 on lunch. So during 2009, the company raised prices double, on bagels and soups, which en competentd the company to run more for less. This attitude in any case allowed the company to maintain employees and customer satisfaction. By retentivity labor consistent with sales and continuing to invest in its employees as a way to punter serve its customers. In 2009, Panera had sales of nearly $2.8 billion and was ranked as the largest fast casual chain.Panera in condition(p) from its competitors, none of those competitors had yet to figure out the formula for Paneras success. Panera has straind to add new and fire products to its menu and strive to meet the expectations of its customers, and this included the new breakfast sandwiches introduced in 2008. The menu was redesigned and its menu boards with the intrust of portraying the customer eye to the highest margin items. These new menus overly included the calorie information for items in 2010, wellbefore any other company did so. The company has been able to anticipate and react to changes in forage and supply costs, included fuel, proteins, dairy, wheat, tuna, and cream cheese in effort to drive gross profit per transaction. ResourcesWhen dealing with re sources there a few that jump out such as Paneras quick-witted capital, its pecuniary position, and the executives. Each of these resources enable the company to grow and provide service to customers while maintaining their current standards. Panera has been able to see their company pass to generate profits, remark employees working, and grow the company. Since the company is so good to their employees and franchisees, these employees argon eager to maintain quality, which in turn leads to more loyal customers. Panera realized that the key ingredient was the flesh of people behind the counter who provides the customer service. Because the company is maintaining quality, which includes freshness and nutrition this allows the customers to choose this casual fast food location for a much better meal. Since the company is doing well financially, they are able to hold back expanding, which leads to more jobs and potential for the realms touch the store. This in turn enables th e company to maintain their financial position and move to invest in new ventures. CapabilitiesPanera offers a great value on their products. This healthy survival offers a number of varieties which enable customers to get anything from soup to pastries. Since trends are always changing, Panera does a good job in changing their menu to stay with customer demands. This ever changing menu has offerings to satisfy changing customer preferences, improve its products, and maintain customer interest. By maintaining the customer interest in its menu items Panera must maintain to do research and develop new goods. As Panera doesnt have a testing kitchen, these items are instead tested these items out directly in the cafs. The research and development team have twice yearly retreats that allow these team members to out do each other with their creations. Panera has also been able to talk terms the real estate locations so that be actually favors the company. This is also true with the ordering food products and other goods. Most of these companies will offer discounts on goods due to the name recognition andstability of the company when others are failing. Core CompetenciesWhen looking into sum competencies Panera has proven and developed many of these. The goal in the beginning was to betray high quality food with a mid-price level. Panera has since exceeded the goal and customer expectations in the casual fast food category. The company continues to maintain these expectations by having fresh dough distribution centers in regional areas. This provides the product quick and allows for faster use which keeps the product fresher for customers. While Panera strives to maintain these standards, the company also reaches out to the surrounding community by giving away left over bread to homeless shelters and collects donations for other charities. Panera also believes in providing bakery-caf operators the chance to participate in the success of the location, which enable the company to attract and maintain experience and highly qualified personnel. Findings of FactFranchising a Key to SuccessFranchising is a key component in the growth that Panera has experienced. Since a franchisee is purchasing the use of the Panera name, this means that they are also purchasing the business amaze and trademark for their location. This allows the company to grow quickly and the franchisee contributes the resources and capabilities necessary to implement the Panera concepts and strategies. The franchise program began in 1996, and as of celestial latitude 2009 there are 795 franchise-operated bakery-cafs open throughout the US and Canada. There are also commitments to open another 240 additional locations. Panera sells locations via the Area Development Agreements (ADAs) and the franchisee must be able to meet financial requirements set forth by Panera. The strategic choice perspective, which proposes that not only does the company adapt to changing enviro nments, but they also have the opportunity and power to reshape their own environment, means that Panera is able to draw customers who can afford to spend a little(a) more. By opening franchises across the country, the company is range for a functional strategy by achieving corporate and business unit objects.By implementing the strategy that each franchisee must open a set amount of locations within their development area can allow the company to expand and reach a greateramount of customers. In 2009, 57.6% of the companys bakery-cafs were owned by franchises comprised of 48 franchise groups. Panera does not facilitate the construction or development of the area where a location will be built. Franchising is a great way for Panera to enter new markets with little to no cost to the company. This can be seen with how Panera moved into the Canadian market. Panera entered into a credit facility with a Canadian franchisee and in March 2010, Panera had repurchased the locations in orde r to be more directly involved in the new Canadian market. By implementing ways for franchisees to continue to expand and generate more sales Panera would be able to lower some of the standards set to become a franchisee and this would allow for more opportunities for growth two inside and outside of the US and Canada. Quality and Concept Different from CompetitorsFacing competition from numerous sources in its trade area means that Panera has to offer something unique. This means that Panera offers something different, such as fresh-baked artisan breads, fresh sandwiches, soups, and salads without unreassuring about whether it was nutritious. The unique dining experience to customers, combined with nutritious food and fast service keep customers coming back. The friendly atmosphere, which includes comfortable seating, warm tones, and convenient locations can offer customers a better option to be able to hang out and possibly spend more money. Panera handles this obstacle by offer ing specialty food, casual dining, and quick service cafs. However, competitive factors include location, environment, customer service, price, and quality of products. This means that Panera competes for the lift out locations, hourly employees, and customers. The corporate culture within Panera has always been a collection of beliefs, expectations, and values learned and shared out by the company employees. This results in employees striving to be the best that they can be when offering quality service and products.There are competitors who have begun to test the concept of upscale dining, may also test the health and wellness or sustainability component that could be included. By being able to maintain their core beliefs such as no chemicals or preservatives, the company is able to bring customers back to simpler times and provide good, quality food. Since Panera is able todedicate themselves to their concept the company has enjoyed brand loyalty, positive name recognition, and goodwill. Since Panera operated on three business segments such as company-owned bakery-caf operations, franchise operations, and fresh dough operations the company is able to keep a better feel for those segments and maintain standards.Panera was able to extend its strong values in unpompous ways in a welcoming atmosphere. Locations were often donating bread and baked goods to community organizations in lack which showed that they were involved in bettering their community. By ensuring that Panera sets the standards that competitors much strive to reach, the goal is to find a propitious niche, such as the casual fast food dining experience with specialty foods. Financial GrowthPanera inform a 48% increase in net income of $25,845 million during the first quarter of 2010. Panera believed that its primary capital resource was cash generated by operations. The principle requirements for cash have resulted in the companys capital expenditures for the development of new company owne d bakery-cafs. By putting this capital to work for the company, such as purchasing new equipment, remodeling locations, or other needs such as enhancements to information systems or infrastructure, will be able to maintain standards for products. The company has access to a $250 million credit facility, which as of December 2009, had to borrowings outstanding. Panera will be able to use its cash flow from operations and available borrowing low its existing credit facility will be sufficient to fund its capital requirements for the foreseeable future. Panera should continue to invest in training, labor, and quality products.Panera was able to increase costs, which resulted in better products while other competitors were trip costs, and this resulted in a more loyal customer. The company should continue to increase performance and be able to increase stock prices. The franchise agreements also provide a source of income when fees are due. These royalties and fees in fiscal year 2009 were up and with the franchisee opening more locations that should continue to grow. Finding ways to provide quality products at a mid-level cost to the customer will continue to ensure that Panera will continue to see growth in the future. Panera should begin to spend some of the capital on marketing.Although most of the marketing has been done by word of mouth, there is no reason why the company couldnt do some advertising. This would increase customer knowledge and traffic within the locations.Overall Panera Bread Co. Inc. is a stable company which has proceed to grow as other competitors scaled back in the recent recession. Panera offers quality food, customer service, and a welcoming environment which some other competitors do not offer. By offering this type of array for customers, it encourages more spending and allows customers to take their time while getting their meals faster. Being a national loss leader in business can allow the company to meet obligations and ensur e that the capital will continue to grow. Panera will continue to set standards and strive to meet them every day.Works CitedWheelen, Thomas L. and J. David Hunger. Strategic centering & Business Policy. 12th Edition. Boston Pearson. 2012. Print