Mark Cuban Essays - Marketing, E-commerce, Direct Marketing

Mark Cuban I. Situation Analysis 1. Background The Faith Mountain Company has experienced a great deal of success since opening in 1977. What Cheri and Martin Woodard began as a local store that sold herbs, related products, and antiques has slowly evolved into a major mail-order catalog company and retail store that develops, manufactures, and markets high-quality gifts, apparel, and home accessories. In 1991, Faith Mountain was still a relatively small company with less than 50 employees. However, sales have been steadily increasing for Faith Mountain, as they went from about $1.2 million in sales in 1987 to just over $5 million in 1991. In 1991 The Faith Mountain Company set for itself the overall goal of $25 million in annual sales by 1995, with $10 million coming from sales from the Faith Mountain catalog, $5 million from the retail division, and $10 million from the acquisition and development of another catalog company. Reaching these goals will have implications in all areas of operation, including expansion, human resour ces, marketing, and finance. 2. Industry Overview The Faith Mountain Company operates in the specialty mail-order industry. According to a study by Arnold Fishman of Marketing Logistics, the total mail-order sales in the United States in 1990 topped $200 billion, with consumer mail order at $98.2 billion. Of the consumer mail order, $40.7 billion was spent on services; $44.5 billion was spent on specialty merchandisers, and $13 billion on products from general merchandisers. Total mail order sales for 1990 reflected 10.1 percent of general merchandise sales, 3.2 percent of retail sales, 2.1 percent of consumer services, and 1.8 percent of gross national product for the year. On a per capita basis, Americans spent an average of $393 on mail-order purchases in 1990. Specialty mail-order vendors, such as The Faith Mountain Company, have a substantially greater share (77 percent) of consumer mail-order product sales than do general merchandising mail-order vendors such as J.C. Penney (23 percent). As credit card companies offer new inducements and incentives to customers who shop by mail, it is anticipated that shopping by mail will become more prevalent. However, third-class postage rate increases and the placement of taxes on mail-order goods in some states may have a negative affect on the mail-order industry. 3. Business Unit Analysis The Faith Mountain Company develops, manufactures, and markets high-quality gifts, apparel, and home accessories, distributing through use of two business units, the mail-order unit, which distributes catalogs four times per year and provided the bulk of the 1991 total sales with about $4.7 million in revenue, and the retail-store unit, which had revenues of nearly $300 thousand. Both units operated under the same premise, that they achieve competitive advantage by providing customers with superiority in merchandise, quality, and service. Faith Mountain gained superiority in merchandise by seeking exclusive marketing rights for products and by moving more towards private labeling. High standards of quality were provided to customers because Faith Mountain manufactured about 20 percent of its merchandise, which means they could customize and personalize products to an individual customers needs. Superior service was being achieved in the mail-order division by implementing a system designed to answer 90 percent of all customer service inquiries within the first two minutes, and service operators were authorized to do whatever it took to keep customers happy. However, pricing was also a priority to Faith Mountain, as customer service policies included guaranteed lowest prices. The retail store featured the same product lines as those in the catalog, but not all items from the catalog were sold in the store, and about 20 percent of the store merchandise was not offered in the catalog. Also, the retail store benefits substantially from the catalog, as the stores sales revenue and traffic increases after the release of a new catalog. Because the Faith Mountain Company is relatively small, the Woodards were able to successfully supervise nearly all facets of both the retail division and the mail-order division without much difficulty. However, with the Woodards intending to open another retail store and increasing their customer bases with the mail order division, they may have to rely on middle management to overtake some of the duties that they had previously handled. 4. Buyer Analysis The Faith Mountain Company had a specific target market in

How to Use Pinterest For Business The Ultimate Marketers Guide

How to Use Pinterest For Business The Ultimate Marketers Guide Pinterest is that fun platform where people plan unrealistic weddings, right? They can do that, but they can also do more. They look for recipes, plan their homes and so much more. After all, there are over 75 billion ideas  out there. What if your business was able to show potential customers how your product or services could help them actually accomplish their ideas? Using Pinterest allows your business to do just that. When your customers are searching for inspiration or solutions, your organization can be there to help them achieve what they want. However, you need to be strategic with your Pins. It’s easy to jump on to the platform and start saving Pins everywhere. In this post, we’ll show you exactly how to use Pinterest for your business, making it a key piece in your social media marketing strategy. Do This With : Did you know you can schedule Pins on your marketing calendar, and measure their performance with robust analytics, with ? Try it free for two weeks or schedule a demo to start saving time on social media marketing. Download Your Pinterest Marketing Strategy Template When you’re ready to actively start planning your Pinterest strategy, use our free template. In this post, well show you how to complete each slide, so you can build an effective and clearly documented strategy in no time flat. Pinterest is still relatively new in the world of social media. So instead of searching for all the need-to-know information you want, we compiled it into one infographic. Get the 411 on #Pinterest marketing with this handy infographic.Is Your Audience On Pinterest? The first step in using Pinterest for marketing your business is to figure out if your audience is even active on the channel. How do you do this? First, determine the demographic makeup of the 175 million people who use Pinterest. Then see if your target audience falls into that category. If they do, Pinterest may be the channel for you. The Demographics of Pinterest According to the latest data from Pinterest and other sources, this is the current demographic makeup of Pinterest users as of 2016. How to Determine If Your Target Audience Fits The Bill So now that you have a bit of background on the demographics of Pinterest users, how do they compare to your target audience? If your target audience is primarily female Millennials, it would make sense to start investing time into creating content for a Pinterest profile. If your audience doesn’t fit the current Pinterest audience demographic, it may not make the most sense to spend time creating content for this social media channel. Is your target audience active on Pinterest?Do Your Business Objectives Match What Pinterest Has To Offer? You’ve decided that Pinterest is something you want your social media team to invest in. So what’s next? You need to figure out how you are going to tie your business objectives to your Pinterest marketing strategy. How To Find Your Business Objectives Your business objectives are the overarching goals that have been created by upper management that need to be met by the end of the year. These are the objectives that every team in your company helps contribute to. Some example business objectives could be: â€Å"We want 60% of our audience to be millennials.† â€Å"We want to be the number one soft drink for women over 40.† â€Å"We want to sell more ski resort passes to college-aged vacationers.† Because these objectives are so high level, they’ve probably already been decided by your CEO, CMO, etc. Schedule a meeting or email them to find out exactly what those objectives are (if you don’t already know). Here's how to connect your #Pinterest #marketing strategy to your business objectives.How Is Being On Pinterest Going To Benefit My Business? The next thing you need to determine after you’ve gotten your business objectives is: How is being on Pinterest going to benefit my business? This question should be answered anytime you try something new. Your answers are going to vary based on what your business wants to achieve. There are two steps to this process, the first is determining what your business wants to achieve (your business objectives). Then your marketing team needs to determine if the suggested channel is going to be beneficial in helping you reach your goals. For example, if your business wanted to engage more with your customers and increase product recall, pinning your products to Pinterest could provide that benefit. If it makes sense to your marketing team, pursue Pinterest. You’ll never know if something works unless you try. How could #Pinterest marketing benefit your business?How To Create Your Pinterest Boards By now you’ll have set your account. You’re all ready to go. Until you realize your profile is completely blank. It’s time to add some boards. Boards are like groups that hold certain categories of pins. Each one of these boards has a title, which needs to be awesome enough to grab the attention of your audience and make them want to follow it. So how do you know what types of boards create? Recommended Reading: How To Create A Marketing Strategy That Will Skyrocket Your Results By 9,360% Create Boards Around Your Content Core Your content core is a special place where you take into consideration what your audience cares about and combine it with what you want to say. Your content core is basically the intersection between what your audience cares about, and your brand's expertise: Create Pinterest boards about topics in your core.   Once you have your board topics figured out you can move on to naming them. Record your content core topics in your template. How to Choose The Right Titles Pinterest suggests you should set your boards up like window displays. You want them to appeal to your audience’s tastes and also keep them coming back for more. Here’s a basic look at it from their perspective: Rebekah Radice takes Pinterest’s advice one step further with a few great ideas  that’ll help you choose memorable names for your boards. Make them: Eye-catching. Keyword rich. Content specific. She’s right. Start With: If you’re just starting out on Pinterest, come up with two different board ideas. Build those to start with. If you’ve been on Pinterest for awhile now, focus on cleaning up two of the Pinterest boards you already have. When going through your boards, make sure there aren’t any exact duplicates, make sure the links work, and add keywords to the descriptions. Maybe even rewrite descriptions, so they are stronger. So how do you set up your boards once you’ve decided on a title? First, go to your Pinterest profile and select Boards: After that, all you have to do is enter your board name. For this example, let’s say we’re a local farmers market. A great board title could be Seasonal Recipes. Record your board titles in your template. How should brands select #pinterest board categories and titles? Find out here.How To Curate Pins Something like 80% of the content shared on Pinterest are Repins (now called Saves). Start out by exploring Pinterest for content you think your audience will enjoy, and save that awesome stuff. When Pinning, abide by the 80/20 rule: Share 80% of other people’s content and only 20% of your own. For every piece of content that you share, that is yours, save four Pins from others. As you begin, your goals will be: Make connections with other pinners by following them, liking, saving, and commenting on their Pins. Build your content foundation with curated content to find your audience and build a following. Know what your niche likes so you can share more of that. Record the topics your curated content should cover in your template. Recommended Reading: How to Curate Content For Social Media To Help Boost Your Reach How To Create Your Pins While the 80/20 rule says that you should Pin 80% of your content, you’ll still need to figure out how to create the other 20% of those pins. Here’s how to do it. Writing Your Pin Descriptions Mitt Ray writes about Pinterest a lot. And he compiled some interesting data  to help you write better descriptions for your Pins so you can get the attention your content deserves. Mitt suggests that by writing a great Pin, your audience will have a better chance of finding your awesome content. Writing An Awesome Pin: Longer descriptions get the most Repins.  Aim for slightly more than 300 characters. Buzzfeed found that robust descriptions, especially if your image isn’t beautiful, interesting, or useful, combined with positivity  help get them more Saves and click-throughs. Include a link back to your site.  Adding a link back to your site will make your entire description a clickable link. Write a killer call to action.  If you want your Pins to convert, inspire Pinners to click through with an awesome call to action. Use keywords.  Your audience uses keywords to find the content they want. If you’ve focused your blog on an SEO content strategy, you’ve already located the keywords you know your audience is searching for, so include those in your descriptions. Mention others.  When you share other people’s content, mention them as a thank you. Plus, you’ll make more friends that way! How to Use Pinterest For Business The Ultimate Marketers Guide Pinterest is that fun platform where people plan unrealistic weddings, right? They can do that, but they can also do more. They look for recipes, plan their homes and so much more. After all, there are over 75 billion ideas  out there. What if your business was able to show potential customers how your product or services could help them actually accomplish their ideas? Using Pinterest allows your business to do just that. When your customers are searching for inspiration or solutions, your organization can be there to help them achieve what they want. However, you need to be strategic with your Pins. It’s easy to jump on to the platform and start saving Pins everywhere. In this post, we’ll show you exactly how to use Pinterest for your business, making it a key piece in your social media marketing strategy. Do This With : Did you know you can schedule Pins on your marketing calendar, and measure their performance with robust analytics, with ? Try it free for two weeks or schedule a demo to start saving time on social media marketing. Download Your Pinterest Marketing Strategy Template When you’re ready to actively start planning your Pinterest strategy, use our free template. In this post, well show you how to complete each slide, so you can build an effective and clearly documented strategy in no time flat.How to Use Pinterest For Business: The Ultimate Pinterest Marketing GuideWhat Should Marketers Know About Pinterest? Pinterest is still relatively new in the world of social media. So instead of searching for all the need-to-know information you want, we compiled it into one infographic. Get the 411 on #Pinterest marketing with this handy infographic.Is Your Audience On Pinterest? The first step in using Pinterest for marketing your business is to figure out if your audience is even active on the channel. How do you do this? First, determine the demographic makeup of the 175 million people who use Pinterest. Then see if your target audience falls into that category. If they do, Pinterest may be the channel for you. The Demographics of Pinterest According to the latest data from Pinterest and other sources, this is the current demographic makeup of Pinterest users as of 2016. How to Determine If Your Target Audience Fits The Bill So now that you have a bit of background on the demographics of Pinterest users, how do they compare to your target audience? If your target audience is primarily female Millennials, it would make sense to start investing time into creating content for a Pinterest profile. If your audience doesn’t fit the current Pinterest audience demographic, it may not make the most sense to spend time creating content for this social media channel. Is your target audience active on Pinterest?Do Your Business Objectives Match What Pinterest Has To Offer? You’ve decided that Pinterest is something you want your social media team to invest in. So what’s next? You need to figure out how you are going to tie your business objectives to your Pinterest marketing strategy. How To Find Your Business Objectives Your business objectives are the overarching goals that have been created by upper management that need to be met by the end of the year. These are the objectives that every team in your company helps contribute to. Some example business objectives could be: â€Å"We want 60% of our audience to be millennials.† â€Å"We want to be the number one soft drink for women over 40.† â€Å"We want to sell more ski resort passes to college-aged vacationers.† Because these objectives are so high level, they’ve probably already been decided by your CEO, CMO, etc. Schedule a meeting or email them to find out exactly what those objectives are (if you don’t already know). Here's how to connect your #Pinterest #marketing strategy to your business objectives.How Is Being On Pinterest Going To Benefit My Business? The next thing you need to determine after you’ve gotten your business objectives is: How is being on Pinterest going to benefit my business? This question should be answered anytime you try something new. Your answers are going to vary based on what your business wants to achieve. There are two steps to this process, the first is determining what your business wants to achieve (your business objectives). Then your marketing team needs to determine if the suggested channel is going to be beneficial in helping you reach your goals. For example, if your business wanted to engage more with your customers and increase product recall, pinning your products to Pinterest could provide that benefit. If it makes sense to your marketing team, pursue Pinterest. You’ll never know if something works unless you try. How could #Pinterest marketing benefit your business?How To Create Your Pinterest Boards By now you’ll have set your account. You’re all ready to go. Until you realize your profile is completely blank. It’s time to add some boards. Boards are like groups that hold certain categories of pins. Each one of these boards has a title, which needs to be awesome enough to grab the attention of your audience and make them want to follow it. So how do you know what types of boards create? Recommended Reading: How To Create A Marketing Strategy That Will Skyrocket Your Results By 9,360% Create Boards Around Your Content Core Your content core is a special place where you take into consideration what your audience cares about and combine it with what you want to say. Your content core is basically the intersection between what your audience cares about, and your brand's expertise: Create Pinterest boards about topics in your core.   Once you have your board topics figured out you can move on to naming them. Record your content core topics in your template. How to Choose The Right Titles Pinterest suggests you should set your boards up like window displays. You want them to appeal to your audience’s tastes and also keep them coming back for more. Here’s a basic look at it from their perspective: Rebekah Radice takes Pinterest’s advice one step further with a few great ideas  that’ll help you choose memorable names for your boards. Make them: Eye-catching. Keyword rich. Content specific. She’s right. Start With: If you’re just starting out on Pinterest, come up with two different board ideas. Build those to start with. If you’ve been on Pinterest for awhile now, focus on cleaning up two of the Pinterest boards you already have. When going through your boards, make sure there aren’t any exact duplicates, make sure the links work, and add keywords to the descriptions. Maybe even rewrite descriptions, so they are stronger. So how do you set up your boards once you’ve decided on a title? First, go to your Pinterest profile and select Boards: After that, all you have to do is enter your board name. For this example, let’s say we’re a local farmers market. A great board title could be Seasonal Recipes. Record your board titles in your template. How should brands select #pinterest board categories and titles? Find out here.How To Curate Pins Something like 80% of the content shared on Pinterest are Repins (now called Saves). Start out by exploring Pinterest for content you think your audience will enjoy, and save that awesome stuff. When Pinning, abide by the 80/20 rule: Share 80% of other people’s content and only 20% of your own. For every piece of content that you share, that is yours, save four Pins from others. As you begin, your goals will be: Make connections with other pinners by following them, liking, saving, and commenting on their Pins. Build your content foundation with curated content to find your audience and build a following. Know what your niche likes so you can share more of that. Record the topics your curated content should cover in your template. Recommended Reading: How to Curate Content For Social Media To Help Boost Your Reach How To Create Your Pins While the 80/20 rule says that you should Pin 80% of your content, you’ll still need to figure out how to create the other 20% of those pins. Here’s how to do it. Writing Your Pin Descriptions Mitt Ray writes about Pinterest a lot. And he compiled some interesting data  to help you write better descriptions for your Pins so you can get the attention your content deserves. Mitt suggests that by writing a great Pin, your audience will have a better chance of finding your awesome content. Writing An Awesome Pin: Longer descriptions get the most Repins.  Aim for slightly more than 300 characters. Buzzfeed found that robust descriptions, especially if your image isn’t beautiful, interesting, or useful, combined with positivity  help get them more Saves and click-throughs. Include a link back to your site.  Adding a link back to your site will make your entire description a clickable link. Write a killer call to action.  If you want your Pins to convert, inspire Pinners to click through with an awesome call to action. Use keywords.  Your audience uses keywords to find the content they want. If you’ve focused your blog on an SEO content strategy, you’ve already located the keywords you know your audience is searching for, so include those in your descriptions. Mention others.  When you share other people’s content, mention them as a thank you. Plus, you’ll make more friends that way!

Air Pollution law Essay Example | Topics and Well Written Essays - 3000 words

Air Pollution law - Essay Example 30 billion (Colls 2002: p.1). One can agree with Colls (2002) who asserts, â€Å"Clearly we are paying a high price, both in lives and money, for polluting the atmosphere† (p.1). That’s why authorities and non-governmental organisations of all levels, from local to international, strive to establish regulations, standards and decision-making procedures for air pollution control. This paper is aimed to present an overview of major regulations in the air pollution control area at three levels: the world, the European Union and the United Kingdom. The overview will help to better understand similarities and differences in air pollution control on global and local scopes, as well as to trace the development of air pollution legislation. The first section introduces a concept of air pollution and gives a brief overview of its causes and effects, focusing mainly on hazards for health and environment. The following three sections describe current air pollution regulations, the ir predecessors and trends for the future development at the international level, in the EU and in the UK accordingly. In conclusion, the main points are summarised. 1. Air pollution, its causes and effects Air pollution was recognised as one of the major worldwide environmental problems in 1970s (UNECE 2004). In a broad sense pollution can be defined as â€Å"the introduction by man into the environment of substances or energy liable to cause hazard to human health, harm to living resources and ecological systems, damage to structure or amenity or interference with legitimate use of the environment† (Colls 2002: 1). The definition emphasises a determinative role of man in air pollution – only substances, which arise from people’s activities are counted as pollution; gases and chemicals produced in air naturally (e.g. from volcanoes or as a result of the vegetation decay) are not considered to be pollutants. The nature and intensity of people’s activities , the type of used chemicals and the surrounding meteorological conditions determine the composition and concentration of pollutants. It is widely acknowledged that motor vehicles produce the most toxic gases, and they are considered as the major source of outdoor air pollution. Outdoor air pollution is also caused by activities of industrial and commercial production plants, coal-fired power stations, cargo transports and other activities related to smoke and gas emission. Indoor air pollution is no less hazardous, in particular, in developing countries, where coal and biomass fuels are still widely used in homes for heating and cooking. According to WHO (2008), the air pollution level in such homes may be 10-50 times higher than maximum allowable values. Among pollutants having the most severe impact on health and environment are: â€Å"hydrocarbons (HC), carbon monoxide (CO), nitrogen oxides (NOx), particulate matter (PM), sulfur dioxide (SO2), ozone, volatile organic compounds (VOCs), hydrogen sulfide (H2S)† (Clean Air World, n.d.). WHOE (2006) considers airborne fine dust, known as particulate matter (PM), as a very hazardous pollutant, which can be either emitted directly to the air or formed as a result of chemical reactions of certain gases (e.g. sulphur dioxide or ammonia (NH3)). There are also greenhouse gases such as carbon dioxide

Reflective Report On Glo-Bus Essay Example | Topics and Well Written Essays - 1500 words

Reflective Report On Glo-Bus - Essay Example The paper tells that the Glo-Bus business simulation exercise is a case of experiential learning. This is an important aspect of the learning process, which has positive outcomes on the learners. I consider the whole exercise educative, informative, and a fun way of learning. According to Kolb et al., experiential learning should be included in the learning process, as this boosts the quality of learning, as well as the learning outcomes. They divided experiential learning into four stages, including concrete experience, observation and reflection, abstract conceptualization and active experimentation. Therefore, reflection after experimentation counts, according to these authors. Therefore, the reflective approach argued by Kolb et al., helps me, as a learner to evaluate the impact of my experiential learning on my ideologies and on the learning objectives of the specific course. This was my first experience with an online business simulation exercise. Therefore, I ventured into thi s exercise with a lot of expectations and enthusiasm, that I would learn more business management concepts, and add on to my existing theoretical knowledge of the business processes and concepts. Additionally, this, I thought would give me a feel of what being a manager, or what being part of a management team in a high-ranking company entails and feels like. This is because, in our company, I was a co-manager, therefore, had the responsibilities of what a co-manager does in real life management cases. According to Butzen and Lee (2003), corporate leadership requires high level of discipline and integrity, especially where finances are concerned. Nonetheless, this is what this simulation experience also presented me with. The learning experience in this business simulation exercise revolved around, but not limited to the basic mechanics of operating a company. Christodoulou and Zorica

Assignment Example | Topics and Well Written Essays - 250 words - 107

Assignment Example Chapter 22 is called genitourinary alterations. This chapter talks about diseases that attack the urinary tract and the genitals. The chapter further provides treatment and nursing care for victims suffering from genitourinary alterations. It also talks about the pathophysiology of these alterations. Chapter 23 on the other hand, talks about gastrointestinal alterations. These are defects that affect the gastrointestinal tract. The chapter then goes deeper to further elaborate on these alterations. The chapter then gives as ways in which we can take care of patients diagnosed with these alterations. Chapter 24 talks about respiratory alterations. These are diseases that affect the lungs and trachea; the respiratory system. These alterations hinder with the intake of oxygen in the body and may also lead to an increase in production of carbon dioxide in the body. The chapter then tells means of controlling and treating these alterations. In conclusion, upon completion of the reading of this book a student should be able to know pharmacological treatments for these alterations. Pharmacology deals with the study of drug action. Hence one should know which drug is appropriate for which disease and how the drug acts in the

Tescos Performance Based On Financial Ratios Commerce Essay

Tescos Performance Based On Financial Ratios Commerce Essay This research proposal studies on the factors which Tesco in their current profitability and meet it short-term financial obligation. Tesco also look strong for the employees motivation and the company competitive exists. Tesco was founded in year 1919 by Jack Cohen and the first Tesco name appeared in year 1929 (Tesco, 2010). Nowadays, the Britian leading retailer is Tesco and also United Kingdom based international supermarket chain (TESCO, 2010 and Tesco House, n.d.). They operating over 4,800 stores globally and employing over 472,094 people (Checksure, n.d.). At the beginning, they specializing in food, now move into areas like clothes, consumer electronics, consumer financial services, selling and renting DVDs, compact discs and music downloads, internet service and consumer telecoms (Tesco House, n.d.). They have 588 supermarkets and 257 are superstores. Besides that, they operates in 13 countries such as Republic of Ireland, Hungary Czech Republic, Slovakia, Turkey and Poland in Europe, China, Japan, Malaysia, South Korea, Thailand, India, and the U.S. (Tesco, 2010). The key towards Tesco success was related to their financial position which consists of generate a return on its resource, able to meet its short-term financial obligations and the efficiency ratios. Usually, the financial ratios analysis is including profitability, liquidity and investment ratios. Its normally used to analysis company performance which analyzes the success, failure and progress of company business. (Woods, 1999). In addition, it can also calculate for a company to be compared with other companies and own companies own past figures (Jiao and Bhalotra, 2007). Profitability ratios determine that the companys able to generate a return on its resource (missouribusiness.net, n.d.). Besides that, profitability shows proportion is advantageous business, measuring the overall performance was investigated, the profits of the company, can be used to test how your company operation, compares the current performance and the record of the past (Jiao and Bhalotra, 2007). It including gross profit, net profit margin, return on assets, and return on equity. The gross profit margin is indicates how well the company be able to generate a return at the gross profit level (Missouribusiness.net., n.d.). The gross profit margin considers the firms cost of goods sold, but does not include other costs (Netmba.com, n.d.). The formula for calculate the gross profit margin which is gross profit margin equal sales minus cost of goods sold divide by sales and multiply 100 percent. The formula calculates for net profit margin is net profit divide total sales also can call net sales and multiply 100 percent. However, this ratio ability provides a significant investment, indicate its sales business ability covers the smallest fixed cost and remains an acceptable profit (Missouribusiness.net, n.d). Formula calculation for return on assets is net incomes before taxes divide by total assets and multiply by 100 percent. This ratio display the effectively of the firms assets able being used to generate profits (Netmba.com, n.d.). In addition, low return on assets (ROA) indicates inefficient management, adverse when a high ROA which mean efficient in management (Barry, n.d.). Otherwise, this ratio in public company normally report return on assets to their shareholders, cause to tell them how well when using its assets to produce income. The return on equity (ROE) also knows as return on investment (ROI). The calculation compete for ROE which is return on equity equal net profit before taxes divide by shareholder equity multiply by 100 percent. These ratios usually indicate how well the company is utilizing its equity in investment and normally will higher than return on assets. According to proficient, if those companies hope their business growth in future, therefore, their ratio needs at least 10 to 14 percent in ROI (Barry, n.d.). This is a good figure to compare beside competitors or an industry average. For example, if the ratio is lower which mean that they meager management performance. In other words, a high return on investment indicates that management is doing well. Liquidity ratios is show how quick the company able to convert assets to cash, and pay off interest (Carter, 2010). Furthermore, the low levels of liquidity ratio can demonstrate poor management for grown up company (Netmba.com, n.d.). Besides that, its providing with useful limit for business managers to help them regulate their borrowing and spending (Barry, n.d.). The main liquidity ratios are the current ratio and quick ratio. Current ratio is also called the working capital ratio (Missouribusiness.net, n.d.). It is the number of times a companys current assets exceed its current liabilities, which is an indication of the solvency of that business (Auerbach, n.d.). The formula to compute the current ratio which is total Current Assets divide total Current Liabilities. A general rule of thumb for current ratio should be at least 2:1 (Missouribusiness.net, n.d.). A lower current ratio determines that the company may not be ability to pay its invoices on time, while a higher ratio means that company has money in cash or safe investment that could be put to better use in business (Barry, n.d.). The quick ratio is also called the acid test ratio (Missouribusiness.net, n.d.). It indicates the extent to which company could pay current liabilities without relying on the sale of inventory (Missouribusiness.net, n.d.). A general rule of thumb states that the ratio should be 1 to 1 or 1:1 (Missouribusiness.net, n.d.). If it is higher, the company may be keeping too much cash on hand or have a poor collection program for accounts receivable (Barry, n.d.). If it is lower, it may indicate that the company relies too heavily on inventory to meet its obligations. The formula for compete quick ratio is current assets minus inventory and divide current liabilities. 4.0 Significance of study: Basically, this study is seen vital as in it helps Tesco to do their financial performance more effectively. Regarding on that, it more related to the financial ratio analysis whether in term of profitability, liquidity and investment ratios that Tesco would take in for their effective management. Furthermore, this study also could acts as references for other retails that going to develop in the future as well to enhance competitive advantages. 5.0 Literature Review: Part A 5.1 Profitability ratios Profitability ratios are an indication of companys overall efficiency and performances. According to the calculation of annual report, the Tesco gross profit margin from year 2009 (7.76%) to 2010 (8.10%) increases 0.34 percent. During year 2010, Tesco net profit margin increasing 0.14 percent from 3.97 percent to 4.11 percent (Tesco, 2010). It indicates Tesco every year able to grown their revenues (Wearden, 2010). This is because they believe that having a good profitability the companies now can operate well in worldwide markets. Besides that, the profitability also provided information for investor to let the investors to know how well they company is going to evolution (Beginnermoneyinvesting.com, n.d.). Not only Tesco using this ratios and Carrefour S.A also use this ratio method. Because the Carrefour believe that improve in the profitability, it will efficient to the businesses running. Therefore, Tesco and Carrefour believed that using past data as a benchmark to make a concl usion as to why the profitability is increasing and decreasing, so that the company can go well (Mysmp.com, n.d.). For example, during the fiscal year in 2008, the Tesco had a better sales growth rate, so that they company moving up from number four to number three in the ranking in the world. When hold on more of retaining, its profits would cope with future external market challenges (Fresh Easy Buzz, 2010). 5.2 Investment Ratios Return on equity also known as return on investment (ROI). This ratio widely use by company because it ability to indications how efficiently the money invested in a company is providing a return to those investors (finpipe.com). In addition, the investor will through by ROE to get information what they need to make a sound decision (Winters, 2002). The investors normally will look for positive ROE, before making any kind of investment and also use to compare different investment options by an investment advisor (Dogra, n.d.). During 2010, Tesco ROE is 12.04 if compare to 2009 (11.98%) it increase around 0.06 percent. Besides that, Carrefour also emphasis on ROE, because investor is their money income if their ROE is not well that will influence their business and will affect them to expand in international business in worldwide. Therefore, the equity also look more to the operational and profitability ratios which to determine future profits that will accrue to the shareholder and t he shareholders compare the profitability of different projects by looking into their return on investment ratios (Dogra, n.d. and finpipe.com, n.d.). According to Shannon report (2010), Tesco CEO Terry Leahy announcement that the 145 store Fresh Easy should become profitable in fiscal 2013. Because of this announcement it causes the return on equity growth. In addition, a sharp improvement in Asia markets like Thailand and Korea able to helped drive sales growth. Return on Assets is evaluate to use get a feel for how well a company using their assets to generate income (money-zine.com, n.d.). During year 2010, Tesco ROA increase around 0.5 percent from 6.4 percent to 6.9 percent, because of the amortization charge on intangible assets arising acquisition. It also causes the group trading profits increase. In addition, they release cash from property through a sequence of joint ventures and other sale and leaseback transaction. Therefore, these transactions so far is completed which with pension funds, property companies and other investors would have delivered aggregate proceeds of  £2.2bn (Tesco, 2010). 5.3 Liquidity ratios Liquidity ratios are determined of a company ability to meet its debts (Winters, 2002). Liquidity ratios have current ratio and quick ratio. Current ratio is help company to see their able to pay their current debts without going against future earnings. In year 2009, Tesco current ratio 2009 is 0.77: 1 and year 2010 is 0.74:1. However, we can realize that current ratio from 2010 is decrease. This is because they always have new markets to invest in. The Tesco CEO Terry Leahy increase in borrowing ratios when spearheaded  £6.6 billion of spending on expansion, including the  £958 million takeover of South Koreas Homever supermarket chain. Although, Tescos facing debt is high but they feel it still very healthy balance sheet (Bloomberg, 2009). Quick ratio is show of the companys ability to make the payments on current obligation. Quick ratio for Tesco in year 2009 is 0.61:1 and year 2010 is 0.56:1. It shows that year 2010 ratio is decrease. This is because during that period they facing financial crisis. Although their ratio is decrease but they still can pay the debts because of they repaid their debt more early and use that was earning little interest to buy back higher interest-bearing corporate bonds (Tesco, 2010). Part B 5.4 Competition Besides that, competition in the worlds market is more important because it enables help the company assess intelligently the business environment in which the firm operates. This is because if without competition, the company unable to improve as in no competitive advantage. The competition enables the management to identify the companys weak points which to helps the firm to concentrate on the areas it needs to improve. The Main competitors of the Tesco are Carrefour S.A., J Sainsbury plc, Wm Morrison Supermarkets PLC and so on (Datamonitor, 2004). These are the main competitors in business strategies and the value markets. In other words, it also can help the company to know what kinds of actions are required to development with the competitive position in the industry (Articlesbase.com, n.d). 5.5 Motivation Employees are considered the important asset of a company. Based on that, the key of business success is general relying on employees. Employees are considered the important asset of a company. Based on that, the key of business success is general relying on employees. Tesco mission is work as a team, trust and respect each other, listen, support and say thank you, and share knowledge and experience to customers. Above all they want their employees everyone at Tesco can enjoy their work. Besides that, the Tesco believe that if you treat people well they will give great service so they customer able to enjoy their shopping trip. Tesco know their employees can work better when they are given the space to make decisions and take responsibility. They also encourage their employees to learn from their mistakes and challenge conventional thinking (Tesco, 2010). 6.0 Methodology: Theoretical framework for this study is: Gross Profit Margin (IV) DB Total Assets Turnover (IV) Net Profit Margin (IV) Return on Assets (IV) Stock Turnover Period (IV) Tesco Performance (DV) Quick Ratio (IV) Return on Equity (IV) Current Ratio (IV) In this case, the Tesco performance is dependent and financial ratios are independent. Generally, secondary data collection is going to be done in order to help achieve the objectives in this study. It can through by annual report to do a comparatives which how well the Tesco performance in current year and previous year. In addition, they can highlight the variances in past budget, so that they can improve in following year through by these problems. (Words count: 2061) Reference lists Auerbach. A., n.d. How To Analyze Your Business Using Financial Ratios. [Online] Available at: ,http://www.esmalloffice.com/SBR_template.cfm?DocNumber=PL12_1500.htm> [Accessed 26 October 2010] Barry. C.C., n.d. Financial Ratios. [Online] Available at: [Accessed 27 October 2010] Beginnermoneyinvesting.com, n.d. Profitability Ratios. [Online] Available at: [Accessed 14 November 2010] Bloomberg, 2009. Tescos debt-fueled growth sparks investor backlash. [Online] Available at: [Accessed 29 October 2010] Carter. M., 2010. The Purpose of Financial Ratios. [Online] Available at: [Accessed 27 October 2010] Checksure, n.d. Tesco Plc and History of Tesco Plc. [Online] Available at: [Accessed 26 October 2010] Datamonitor, 2004. Tesco PLC. [pdf] Available at: [Accessed 15 November 2010] Dogra. A., n.d. Return on Assets Ratio. [Online] Available at: [Accessed 14 November 2010] Finpipe.com, n.d. Financial ratio analysis. [Online] Available at: [Accessed 4 November 2010] Fresh Easy Buzz, 2010. Tesco Drops From Third to Fourth Place in Important Global Retailing Ranking Despite Having Higher Sales Growth Than Rival. [Online] Available at: [Accessed 29 October 2010] Jiao. K. and Bhalotra. K., 2007. Financial Analysis J Sainsbury Plc. [pdf] Available at: [Accessed 27 October 2010] Kulkarni. A., n.d. Return on Equity Ratio. [Online] Available at: [Accessed 14 November 2010] Missouribusiness.net, n.d. Financial Ratios. [Online] Available at: [Accessed 27 October 2010] Money-zine.com, n.d. Investment Ratios. [Online] Available at: [Accessed 14 November 2010] Mysmp.com, n.d. Profitability Ratios. [Online] Available at: [Accessed 14 November 2010] Netmba.com, n.d. Financial Ratios. [Online] Available at: [Accessed 27 October 2010] Shannon. S., 2010. Tesco First-Half Profit Gains as International Sales Rebound. [Online] Available at: [Accessed 29 October 2010] Tesco, 2010. About TESCO. [Online] Available at: [Accessed 25 October 2010] Tesco, 2010. Annual report 2009 2010. [Online] Available at: [Accessed 28 November 2010] Tesco, 2010. Annual report 2009 2010. [Online] Available at: [Accessed 28 November 2010] Tesco, 2010. Creating good jobs and careers. [Online] Available at: [Accessed 15 November 2010] Tesco, 2010. Group performance. [Online] Available at: [Accessed 29 October 2010] Tesco House, n.d. Tesco Plc Business Information, Profile, and History. [Online] Available at: [Accessed 17 October 2010] Wearden. G., 2009. Tesco reports weak sales growth. The company is still planning to hire around 10,000 people during 2009 more than Sainsburys and Morrisons together. [Online] Available at: [Accessed 30 October 2010] Wearden. G., 2009. Tesco unveils record profits of  £3bn. [Online] Available at: [Accessed 28 October 2010] Wearden. G., 2010. Tesco rings up record profits. [Online] Available at: [Accessed 28 October 2010] Winters. A., 2002. Investment tips: what are key investment ratios? [Online] Available at: [Accessed 14 November 2010] Executive Summary:http://www.scribd.com/doc/39455198/TESCO-Financial-Analysis

common law and equity Essays -- essays research papers

Equity is frequently referred to as a supplement to the common law. Cruzon defines Equity as a system of law developed by the court of chancery in parallel with the common law. It was designed to complement it, providing remedies for situations that were unavailable at Law. Because of this, Equity provided a dimension of flexibility and justice that was often times lacking because of the common law’s rigidity. This rigidity stems from the fact that, while courts sometimes altered their jurisdictions and procedures, the fundamental premises and noticeable forms of the common law went largely unchanged between the 13th and 19th centuries. The common law was regarded as a birthright for all Englishmen; however, as the Crown continued to impose new jurisdictions, many statues sought to protect the peoples’ right to due process. In 1215 the Magna Carta was issued which sought to protect a free man’s right to life, liberty, and property except by the due process of the law. These statutes meant to limit the power of the crown, the very power that had introduced the common law as an alternative to the previous localized form of justice, and characterized a shift in the common law. Yet, due process legislation could only be invoked where the common law was considered to be deficient, and petitions were sent to the king, seeking his grace, when this was thought to be the case. Gradually the number of these petitions increased so much that they had to be reserved for special councils of the parliament, and as they continued to increase, only the most significant petitions were reserved for the parliament. The re st, mainly private suits, were passed on to individual councilors such as the chancellor, admiral, or marshal. These councilors grew in importance as petitioners began approach the appropriate individual directly. Out of the councilors’ arrangements for dealing with these cases, along with their added significance, developed several distinct courts. The most important of these was that of the chancellor as it developed its own jurisprudence. The Chancery began as the royal secretariat. Originally it was a department where royal writs and charters were drawn and sealed. Much of the chancellor’s later power stemmed from the fact that he had custody of the great seal of England, which was used to authenticate these documents. Because the writs originated from thi... ...  Ã‚  In the 19th century radical reforms of the judicial system attacked the practical flaws of the chancery. In 1813 the supreme power of the chancellor was checked by the appointment of a vice-chancellor. Later, this effort was continued by increasing the power of the Master of the Rolls, and the abolition of many of the offices in the court. By reducing the spread of the court and once again streamlining business, hopes were for joining the two courts and, once and for all, eliminating the rivalry between them. After 500 years, however, the chancery still left a bad taste in peoples’ mouths, and under Victorian legislation, the power of the supreme courts was increased to administer the law and equity: the chancery and the common law courts were abolished, forever ending the age old dispute between the two. While the chancery was abolished, equity has taken on a broader meaning and still survives today in England and the US. It is that approach to justice giving more precedent to particular facts of a case. Equity is important because it gave increasing protection to the individual, and represented a breaking away from the medieval notion of the all-powerful feudal lord.

The Vampire Diaries: The Awakening Chapter Four

By the time Elena reached her locker, the numbness was wearing off and the lump in her throat was trying to dissolve into tears. But she wouldn't cry at school, she told herself, shewouldn't . After closing her locker, she made for the main exit. For the second day in a row, she was coming home from school right after the last bell, and alone. Aunt Judith wouldn't be able to cope. But when Elena reached her house, Aunt Judith's car was not in the driveway; she and Margaret must have gone out to the market. The house was still and peaceful as Elena let herself in. She was glad for that stillness; she wanted to be alone right now. But, on the other hand, she didn't exactly know what to do with herself. Now that she finallycould cry, she found that tears wouldn't come. She let her backpack sag to the floor in the front hall and walked slowly into the living room. It was a handsome, impressive room, the only part of the house besides Elena's bedroom that belonged to the original structure. That first house had been built before 1861, and had been almost completely burned in the Civil War. All that could be saved was this room, with its elaborate fireplace framed by scrolled molding, and the big bedroom above. Elena's father's greatgrandfather had built a new house, and Gilberts had lived in it ever since. Elena turned to look out of one of the ceiling-to-floor windows. The glass was so old that it was thick and wavery, and everything outside was distorted, looking slightly tipsy. She remembered the first time her father had showed her that wavery old glass, when she had been younger than Margaret was now. The fullness in her throat was back, but still no tears would come. Everything inside her was contradictory. She didn't want company, and yet she was achingly lonely. Shedid want to think, but now that she was trying to, her thoughts eluded her like mice running from a white owl. White owl†¦ hunting bird†¦ flesh eater†¦ crow, she thought. â€Å"Biggest crow I've ever seen,† Matt had said. Her eyes stung again. Poor Matt. She'd hurt him, but he'd been so nice about it. He'd even been nice to Stefan. Stefan . Her heart thudded once, hard, squeezing two hot tears out of her eyes. There, she was crying at last. She was crying with anger and humiliation and frustration-and what else? What had she really lost today? What did she really feel for this stranger, this Stefan Salvatore? He was a challenge, yes, and that made him different, interesting. Stefan was exotic†¦ exciting. Funny, that was what guys had sometimes told Elena she was. And later she heard from them, or from their friends or sisters, how nervous they were before going out with her, how their palms got sweaty and their stomachs were full of butterflies. Elena had always found such stories amusing. No boy she'd ever met in her life had made her nervous. But when she'd spoken to Stefan today, her pulse had been racing, her knees weak. Her palms had been wet. And there hadn't been butterflies in her stomach-there had been bats. She was interested in the guy because he made her feel nervous? Not a very good reason, Elena, she told herself. In fact, a very bad reason. But there was also that mouth. That sculpted mouth that made her knees weak with something entirely different than nervousness. And that night-dark hair-her fingers itched to weave themselves into its softness. That lithe, flat-muscled body, those long legs†¦ and thatvoice . It was his voice that had decided her yesterday, making her absolutely determined to have him. His voice had been cool and disdainful when talking to Mr. Tanner, but strangely compelling for all that. She wondered if it could turn night-dark as well, and how it would sound saying her name, whispering her name†¦ â€Å"Elena!† Elena jumped, her reverie shattered. But it wasn't Stefan Salvatore calling her, it was Aunt Judith rattling the front door open. â€Å"Elena? Elena!† And that was Margaret, her voice shrill and piping. â€Å"Are you home?† Misery welled up in Elena again, and she glanced around the kitchen. She couldn't face her aunt's worried questions or Margaret's innocent cheerfulness right now. Not with her eyelashes wet and new tears threatening any minute. She made a lightning decision and quietly slipped out the back door as the front door banged shut. Once off the back porch and into the yard, she hesitated. She didn't want to run into anyone she knew. But where could she go to be alone? The answer came almost instantly. Of course. She'd go see Mom and Dad. It was a fairly long walk, almost to the edge of town, but over the last three years it had become familiar to Elena. She crossed over Wickery Bridge and climbed up the hill, past the ruined church, then down into the little valley below. This part of the cemetery was well-kept; it was the old section that was allowed to run slightly wild. Here, the grass was neatly trimmed, and bouquets of flowers made splashes of bright color. Elena sat down by the big marble headstone with â€Å"Gilbert† carved into the front. â€Å"Hi, Mom. Hi, Dad,† she whispered. She leaned over to place a purple impatiens blossom she'd picked along the way in front of the marker. Then she curled her legs under her and just sat. She'd come here often after the accident. Margaret had been only one at the time of the car crash; she didn't really remember them. But Elena did. Now she let her mind leaf back through memories, and the lump in her throat swelled, and the tears came easier. She missed them so much, still. Mother, so young and beautiful, and Father, with a smile that crinkled up his eyes. She was lucky to have Aunt Judith, of course. It wasn't every aunt who would quit her job and move back into a little town to take care of two orphaned nieces. And Robert, Aunt Judith's fianc ¦, was more like a stepfather to Margaret than an uncle-to-be by marriage. But Elena remembered her parents. Sometimes, right after the funeral, she had come out here to rage at them, angry with them for being so stupid as to get themselves killed. That was when she hadn't known Aunt Judith very well, and had felt there was nowhere on earth she belonged anymore. Where did she belong now? she wondered. The easy answer was, here, in Fell's Church, where she'd lived all her life. But lately the easy answer seemed wrong. Lately she felt there must be something else out there for her, some place she would recognize at once and call home. A shadow fell over her, and she looked up, startled. For an instant, the two figures standing over her were alien, unfamiliar, vaguely menacing. She stared, frozen. â€Å"Elena,† said the smaller figure fussily, hands on hips, â€Å"sometimes I worry about you, I really do.† Elena blinked and then laughed shortly. It was Bonnie and Meredith. â€Å"What does a person have to do to get a little privacy around here?† she said as they sat down. â€Å"Tell us to go away,† suggested Meredith, but Elena just shrugged. Meredith and Bonnie had often come out here to find her in the months after the accident. Suddenly, she felt glad about that, and grateful to them both. If nowhere else, she belonged with the friends who cared about her. She didn't mind if they knew she had been crying, and she accepted the crumpled tissue Bonnie offered her and wiped her eyes. The three of them sat together in silence for a little while, watching the wind ruffle the stand of oak trees at the edge of the cemetery. â€Å"I'm sorry about what happened,† Bonnie said at last, in a soft voice. â€Å"That was really terrible.† â€Å"And your middle name is ‘Tact,' † said Meredith. â€Å"It couldn't have been that bad, Elena.† â€Å"You weren't there.† Elena felt herself go hot all over again at the memory. â€Å"Itwas terrible. But I don't care anymore,† she added flatly, defiantly. â€Å"I'm finished with him. I don't want him anyway.† â€Å"Elena!† â€Å"I don't, Bonnie. He obviously thinks he's too good for-for Americans. So he can just take those designer sunglasses and†¦Ã¢â‚¬  There were snorts of laughter from the other girls. Elena wiped her nose and shook her head. â€Å"So,† she said to Bonnie, determinedly changing the subject, â€Å"at least Tanner seemed in a better mood today.† Bonnie looked martyred. â€Å"Do you know that he made me sign up to be the very first one to give my oral report? I don't care, though; I'm going to do mine on the druids, and-† â€Å"On the what?† â€Å"Droo-ids. The weird old guys who built Stonehenge and did magic and stuff in ancient England. I'm descended from them, and that's why I'm psychic.† Meredith snorted, but Elena frowned at the blade of grass she was twirling between her fingers. â€Å"Bonnie, did you really see something yesterday in my palm?† she asked abruptly. Bonnie hesitated. â€Å"I don't know,† she said at last. â€Å"I-Ithought I did then. But sometimes my imagination runs away with me.† â€Å"She knew you were here,† said Meredith unexpectedly. â€Å"I thought of looking at the coffee shop, but Bonnie said, ‘She's at the cemetery.' † â€Å"Did I?† Bonnie looked faintly surprised but impressed. â€Å"Well, there you see. My grandmother in Edinburgh has the second sight and so do I. It always skips a generation.† â€Å"And you're descended from the druids,† Meredith said solemnly. â€Å"Well, it's true! In Scotland they keep up the old traditions. You wouldn't believe some of the things my grandmother does. She has a way to find out who you're going to marry and when you're going to die. She told me I'm going to die early.† â€Å"Bonnie!† â€Å"She did. I'm going to be young and beautiful in my coffin. Don't you think that's romantic?† â€Å"No, I don't. I think it's disgusting,† said Elena. The shadows were getting longer, and the wind had a chill to it now. â€Å"So who are you going to marry, Bonnie?† Meredith put in deftly. â€Å"I don't know. My grandmother told me the ritual for finding out, but I never tried it. Of course†-Bonnie struck a sophisticated pose-â€Å"he has to be outrageously rich and totally gorgeous. Like our mysterious dark stranger, for example. Particularly if nobody else wants him.† She cast a wicked glance at Elena. Elena refused the bait. â€Å"What about Tyler Smallwood?† she murmured innocently. â€Å"His father's certainly rich enough.† â€Å"And he's not bad-looking,† agreed Meredith solemnly. â€Å"That is, of course, if you're an animal lover. All those big white teeth.† The girls looked at each other and then simultaneously burst into laughter. Bonnie threw a handful of grass at Meredith, who brushed it off and threw a dandelion back at her. Somewhere in the middle of it, Elena realized that she was going to be all right. She was herself again, not lost, not a stranger, but Elena Gilbert, the queen of Robert E. Lee. She pulled the apricot ribbon out of her hair and shook the hair free about her face. â€Å"I've decided what to domy oral report on,† she said, watching with narrow eyes as Bonnie finger-combed grass out of her curls. â€Å"What?† said Meredith. Elena tilted her chin up to gaze at the red and purple sky above the hill. She took a thoughtful breath and let the suspense build for a moment. Then she said coolly, â€Å"The Italian Renaissance.† Bonnie and Meredith stared at her, then looked at each other and burst into whoops of laughter again. â€Å"Aha,† said Meredith when they recovered. â€Å"So the tiger returneth.† Elena gave her a feral grin. Her shaken confidence had returned to her. And though she didn't understand it herself, she knew one thing: she wasn't going to let Stefan Salvatore get away alive. â€Å"All right,† she said briskly. â€Å"Now, listen, you two. Nobody else can know about this, or I'll be the laughingstock of the school. And Caroline would just love any excuse to make me look ridiculous. But I do still want him, and I'm going to have him. I don't know how yet, but I am. Until I come up with a plan, though, we're going to give him the cold shoulder.† â€Å"Oh,we are?† â€Å"Yes,we are. You can't have him, Bonnie; he's mine. And I have to be able to trust you completely.† â€Å"Wait a minute,† said Meredith, a glint in her eye. She unclasped the cloisonne pin from her blouse, then, holding up her thumb, made a quick jab. â€Å"Bonnie, give me your hand.† â€Å"Why?† said Bonnie, eyeing the pin suspiciously. â€Å"Because I want to marry you. Why do you think, idiot?† â€Å"But-but-Oh, all right. Ow!† â€Å"Now you, Elena.† Meredith pricked Elena's thumb efficiently, and then squeezed it to get a drop of blood. â€Å"Now,† she continued, looking at the other two with sparkling dark eyes, â€Å"we all press our thumbs together and swear. Especially you, Bonnie. Swear to keep this secret and to do whatever Elena asks in relation to Stefan.† â€Å"Look, swearing with blood is dangerous,† Bonnie protested seriously. â€Å"It means you have to stick to your oath no matter what happens, no matterwhat , Meredith.† â€Å"I know,† said Meredith grimly. â€Å"That's why I'm telling you to do it. I remember what happened with Michael Martin.† Bonnie made a face. â€Å"That was years ago, and we broke up right away anyway and-Oh, all right. I'll swear.† Closing her eyes, she said, â€Å"I swear to keep this a secret and to do anything Elena asks about Stefan.† Meredith repeated the oath. And Elena, staring at the pale shadows of their thumbs joined together in the gathering dusk, took a long breath and said softly, â€Å"And I swear not to rest until he belongs to me.† A gust of cold wind blew through the cemetery, fanning the girls' hair out and sending dry leaves fluttering on the ground. Bonnie gasped and pulled back, and they all looked around, then giggled nervously. â€Å"It's dark,† said Elena, surprised. â€Å"We'd better get started home,† Meredith said, refastening her pin as she stood up. Bonnie stood, too, putting the tip of her thumb into her mouth. â€Å"Good-bye,† said Elena softly, facing the headstone. The purple blossom was a blur on the ground. She picked up the apricot ribbon that lay next to it, turned, and nodded to Bonnie and Meredith. â€Å"Let's go.† Silently, they headed up the hill toward the ruined church. The oath sworn in blood had given them all a solemn feeling, and as they passed the ruined church Bonnie shivered. With the sun down, the temperature had dropped abruptly, and the wind was rising. Each gust sent whispers through the grass and made the ancient oak trees rattle their dangling leaves. â€Å"I'm freezing,† Elena said, pausing for a moment by the black hole that had once been the church door and looking down at the landscape below. The moon had not yet risen, and she could just make out the old graveyard and Wickery Bridge beyond it. The old graveyard dated from Civil War days, and many of the headstones bore the names of soldiers. It had a wild look to it; brambles and tall weeds grew on the graves, and ivy vines swarmed over crumbling granite. Elena had never liked it. â€Å"It looks different, doesn't it? In the dark, I mean,† she said unsteadily. She didn't know how to say what she really meant, that it was not a place for the living. â€Å"We could go the long way,† said Meredith. â€Å"But that would mean another twenty minutes of walking.† â€Å"I don't mind going this way,† said Bonnie, swallowing hard. â€Å"I always said I wanted to be buried down there in the old one.† â€Å"Will you stop talking about being buried!† Elena snapped, and she started down the hill. But the farther down the narrow path she got, the more uncomfortable she felt. She slowed until Bonnie and Meredith caught up with her. As they neared the first headstone, her heart began beating fast. She tried to ignore it, but her whole skin was tingling with awareness and the fine hairs on her arms were standing up. Between the gusts of wind, every sound seemed horribly magnified; the crunching of their feet on the leaf-strewn path was deafening. The ruined church was a black silhouette behind them now. The narrow path led between the lichen-encrusted headstones, many of which stood taller than Meredith. Big enough for something to hide behind, thought Elena uneasily. Some of the tombstones themselves were unnerving, like the one with the cherub that looked like a real baby, except that its head had fallen off and had been carefully placed by its body. The wide granite eyes of the head were blank. Elena couldn't look away from it, and her heart began to pound. â€Å"Why are we stopping?† said Meredith. â€Å"I just†¦ I'm sorry,† Elena murmured, but when she forced herself to turn she immediately stiffened. â€Å"Bonnie?† she said. â€Å"Bonnie, what's wrong?† Bonnie was staring straight out into the graveyard, her lips parted, her eyes as wide and blank as the stone cherub's. Fear washed through Elena's stomach. â€Å"Bonnie, stop it. Stop it! It's not funny.† Bonnie made no reply. â€Å"Bonnie!† said Meredith. She and Elena looked at each other, and suddenly Elena knew she had to get away. She whirled to start down the path, but a strange voice spoke behind her, and she jerked around. â€Å"Elena,† the voice said. It wasn't Bonnie's voice, but it came from Bonnie's mouth. Pale in the darkness, Bonnie was still staring out into the graveyard. There was no expression on her face at all. â€Å"Elena,† the voice said again, and added, as Bonnie's head turned toward her, â€Å"there's someone waiting out there for you.† Elena never quite knew what happened in the next few minutes. Something seemed to move out among the dark humped shapes of the headstones, shifting and rising between them. Elena screamed and Meredith cried out, and then they were both running, and Bonnie was running with them, screaming, too. Elena pounded down the narrow path, stumbling on rocks and clumps of grass root. Bonnie was sobbing for breath behind her, and Meredith, calm and cynical Meredith, was panting wildly. There was a sudden thrashing and a shriek in an oak tree above them, and Elena found that she could run faster. â€Å"There's something behind us,† cried Bonnie shrilly. â€Å"Oh, God, what's happening?† â€Å"Get to the bridge,† gasped Elena through the fire in her lungs. She didn't know why, but she felt they had to make it there. â€Å"Don't stop, Bonnie! Don't look behind you!† She grabbed the other girl's sleeve and pulled her around. â€Å"I can't make it,† Bonnie sobbed, clutching her side, her pace faltering. â€Å"Yes, you can,† snarled Elena, grabbing Bonnie's sleeve again and forcing her to keep moving. â€Å"Come on.Come on!† She saw the silver gleam of water before them. And there was the clearing between the oak trees, and the bridge just beyond. Elena's legs were wobbling and her breath was whistling in her throat, but she wouldn't let herself lag behind. Now she could see the wooden planks of the footbridge. The bridge was twenty feet away from them, ten feet away, five. â€Å"We made it,† panted Meredith, feet thundering on the wood. â€Å"Don't stop! Get to the other side!† The bridge creaked as they ran staggering across it, their steps echoing across the water. When she jumped onto packed dirt on the far shore, Elena let go of Bonnie's sleeve at last, and allowed her legs to stumble to a halt. Meredith was bent over, hands on thighs, deep-breathing. Bonnie was crying. â€Å"What was it? Oh, what was it?† she said. â€Å"Is it still coming?† â€Å"I thought you were the expert,† Meredith said unsteadily. â€Å"For God's sake, Elena, let's get out of here.† â€Å"No, it's all right now,† Elena whispered. There were tears in her own eyes and she was shaking all over, but the hot breath at the back of her neck had gone. The river stretched between her and it, the waters a dark tumult. â€Å"It can't follow us here,† she said. Meredith stared at her, then at the other shore with its clustered oak trees, then at Bonnie. She wet her lips and laughed shortly. â€Å"Sure. It can't follow us. But let's go home anyway, all right? Unless you feel like spending the night out here.† Some unnameable feeling shuddered through Elena. â€Å"Not tonight, thanks,† she said. She put an arm around Bonnie, who was still sniffling. â€Å"It's okay, Bonnie. We're safe now. Come on.† Meredith was looking across the river again. â€Å"You know, I don't see a thing back there,† she said, her voice calmer. â€Å"Maybe there wasn't anything behind us at all; maybe we just panicked and scared ourselves. With a little help from the druid priestess here.† Elena said nothing as they started walking, keeping very close together on the dirt path. But she wondered. She wondered very much.

Principal Parts of Irregular Verbs in English (S-W)

Principal Parts of Irregular Verbs in English (S-W) In the table below, youll find the principal parts of the most common irregular verbs  in English (from S to W). To find the correct past or past participle form of a verb not included in the list, check your dictionary. If the dictionary gives only the present form of the verb, presume that the verb is regular and forms the past and past participle by adding -d or -ed. Principal Parts of Irregular Verbs S-W PRESENT PAST PAST PARTICIPLE sit sat sat sleep slept slept slide slid slid sling slung slung slit slit slit speak spoke spoken speed sped (or speeded) sped (or speeded) spin spun spun split split split spread spread spread spring sprang (or sprung) sprung stand stood stood steal stole stolen stick stuck stuck sting stung stung stink stank (or stunk) stunk strike struck struck (or stricken) string strung strung swear swore sworn sweep swept swept swell swelled swelled (or swollen) swim swam swum swing swung swung take took taken teach taught taught tear tore torn tell told told think thought thought throw threw thrown thrust thrust thrust wake woke (or waked) woke (or waked or woken) wear wore worn weave wove woven weep wept wept win won won wind wound wound write wrote written Continue with: Irregular Verbs:  Arise  to  GrowIrregular Verbs:  Hang  to  Sink

Free Essays on Label Kills

. However, their music is a play between a modernized, blues, and acid rock. One of their songs is called Label Kills. It is written by lead singer Mack Brock. It is told from the first person of a rock star who makes it very apparent that he will do anything to himself to stay desired by the public. â€Å"If it sales, then take anything you want in me. But if it fails, then give me something I can blame.† (Brock, 2002) It seems as though he is willingly to do anything to himself to get paid. The song comes to an end when the crazed celebrity finally has a realization over his foolishness. It is a very well written song. This song gives the images of a man willing to give up anything to stay on top. â€Å"Does this sound good to you, or should I change into something more comfortable?† (Brock, 2002) This mocks the different methods of selling sex as an image to promote the music. He even goes to t... Free Essays on Label Kills Free Essays on Label Kills Label Kills Image is everything. A lot of time is spent on making people look, act, and seem a certain way. There are many celebrities who make money on just their image alone. Movie stars, rap artists, and rock bands have their own certain egos to maintain in order to stay on top. Sunglasses, black leather, and â€Å"bling bling† are just a few material image boosters. Audiences pick which images they like, or want to be like, and in turn, that celebrity gets a paycheck. Most performers go to great lengths to uphold their image. However, where is the line separating themselves from their public appeal? How far do some stars go to stay â€Å"on top.† The song Label Kills, by the Doc Sommers Band, points out the irony in how desperate some stars can become to keep their public image in the spotlight of the paying audiences who follow. The Doc Sommers Band is a contemporary Christian rock group from Columbia, South Carolina. Their lyrics are mainly Christian oriented. They claim to try to let God speak through their words. However, their music is a play between a modernized, blues, and acid rock. One of their songs is called Label Kills. It is written by lead singer Mack Brock. It is told from the first person of a rock star who makes it very apparent that he will do anything to himself to stay desired by the public. â€Å"If it sales, then take anything you want in me. But if it fails, then give me something I can blame.† (Brock, 2002) It seems as though he is willingly to do anything to himself to get paid. The song comes to an end when the crazed celebrity finally has a realization over his foolishness. It is a very well written song. This song gives the images of a man willing to give up anything to stay on top. â€Å"Does this sound good to you, or should I change into something more comfortable?† (Brock, 2002) This mocks the different methods of selling sex as an image to promote the music. He even goes to t...

Are plastic bags posing a great threat to our environmentsolutions to Dissertation

Are plastic bags posing a great threat to our environmentsolutions to plastic bags recycling - Dissertation Example The material from which plastic bags are made, in particular polyethylene, is toxic and contaminates soil and vegetation when improperly disposed of. Making matters worse, recycling plastic bags is problematic because they cannot be recycled together with other recyclable material and when they are recycled they can only be recycled into non-recyclable products. It would therefore appear that the solution to the environmental threats posed by plastic bags is to ban them altogether. However, when one considers the low cost of producing plastic bags and their convenience to shoppers together with the economic opportunities for plastic bag producers, it is worth considering whether or not more resources and efforts should be put into recycling plastic bags. This research study conducts a cost-benefit analysis of the feasibility of recycling plastic bags. Thus this research study will analyze the environmental threats posed by plastic bags, the feasibility of banning or recycling plastic bags and other feasible waste management alternatives. A survey is conducted in which 50 shoppers over the age of 18 participate in a questionnaire calculated to determine how often they receive plastic bags, what they do with them and whether or not they are amenable to purchasing and using reusable bags. The results of the survey are discussed. Table of Contents Abstract 2 I.Introduction 4 II.Research Questions 5 A.Primary Research Question 5 B.Secondary Research Questions 5 III.Statement of the Problem 6 IV.Significance of the Study 6 V.Aims and Objectives of the Study 7 VI.Research Methodology 7 VII.Literature Review 8 A.The Environmental Threats associated with Plastic Bags 9 B.Appropriate Policy Responses to the Environmental Threats of Plastic Bags 11 C.Recycling as a Solution to the Environmental Threats Associated with Plastic Bags 12 VIII.Data Results and Analysis 14 A.Results 14 B.Analysis 15 IX.Conclusion 18 List of References 23 Are Plastic Bags Posing a Great Threat t o our Environment?: Solutions to Plastic Bags Recycling I. Introduction Trillions of plastic bags are used globally each year (Ramaswamy & Sharma, 2011). Plastic bags are made of polymer polyethylene and are non-biodegradable (Sharma, 2007). Plastic together with polyethylene waste is accumulating at an alarming rate and is increasingly threatening the environment in a variety of ways (Usha, Sangeetha, & Palaniswamy, 2011). Complicating matters, when plastic bags are recycled, they lose some of its strength and release toxins so that recycled bags have limited use once redistributed (Sharma, 2007). However, researchers have found that polyethylene, specifically low density polyethylene used in the production of plastic bags can be recycled into petrochemicals and used to produce new types of plastic products or turned into â€Å"refined fuels† (Achillas, Roupakias, Megalokonomos, Lappas, & Antonakou, 2007). Even so, plastic bags cannot usually be recycled with other recyclabl e material. Therefore resources must be committed to segregating plastic bags from the general recyclable trash. This takes time, money and manpower over and beyond that which is necessary for recycling the ordinary recyclable trash. In addition, when plastic bags are recycled into usable material, they can only be recycled into non-recyclable products (Reddy, 2011). Sustainable waste management of plastic is a growing global concern because some plastic and polyethylene take thousands of years to

Pressure Ulcers Risk Management Essay Example | Topics and Well Written Essays - 1500 words

Pressure Ulcers Risk Management - Essay Example Apart from being static in a position there are some other reasons responsible for this like fragility of skin, chronic problems like diabetes, lack of nourishment, mental disability, incontinence or old age. Pressure ulcer management has definitely changed dramatically over the last 3 decades or so. Earlier, pressure ulcers did not receive much attention and they were treated with betadine, maalox, heat lamps and there were no low air loss beds. After the works of Braden and Bergstrom, pressure ulcers began to receive the attention deserved. Still lot of work is yet to be done to get the word out. That is why this project needs to be taken up. In year 2000-2002, there were 474,692 new cases of pressure ulcer( Patient safety in American Hospitals, Health Grades 2004) it is about 0.17% incidence rate. Out of this 13.13% of pressure ulcer cases resulted in death. 34,320 deaths due to pressure ulcer were attributable to patient safety. It also has a cost factor to it. In the year 200-2002 in US, $2,574.02 million were spent to treat pressure ulcers. At the same time $2.57 were spent to prevent pressure ulcer. (WD) Regulatory agencies such as CMS, JCAHO & the State Departments of Health consider pressure ulcers to be preventable and so nosocomial pressure ulcers are the fault of the facility or agency in which they occur. Nursing Homes receive citations, fines and even criminal charges for these types of wounds. Patients sue facilities and nurses and win. This is such a hot topic that all the agencies that deal with this problem are busy updating information, preventative measures and heightened awareness. If a streamlined process can be developed that addresses education and a nursing focused approach, perhaps we will see a drop in pressure ulcers. The National Pressure Ulcer Advisor Panel (NPUAP) has recently (Feb 2007) released some updates. The staging system was updated to both clarify the four stages AND name deep tissue injury into the staging system. They have also added the definition of pressure redistribution to replace the old pressure reduction and pressure relief definitions. Thi s was mainly due to new findings associated with shearing injuries.CMS is changing reimbursement on nosocomial pressure ulcers. Basically, CMS will reimburse to acute care facilities for pressure ulcers if the patient was admitted with the pressure ulcer, but if it is a nosocomial pressure ulcer then CMS will not pay. JCAHO has added pressure ulcers to the 2008 National Patient Safety Goal list for long term care:- "Goal 14 Prevent health care-associated pressure ulcers (decubitus ulcers). 14A Assess and periodically reassess each resident's risk for developing a pressure ulcer (decubitus ulcer) and take action to address any identified risks." Braden scale Braden Scale is a clinically validated tool used in the medical profession to get a reliable score of the risk level for developing pressure ulcers in a patient. With its help even those nurses who do not have uniform level of experience and capacity of judgment, can have consistency in identifying the risk level of the patient. This also helps them to monitor their patient care in a busy schedule. It also helps them to pay appropriate attention to the six specific risk factors.