Be Our Guest

Be Our Guest, Inc. Case Analysis Page 1 INDEX 1. Key achievement factors and friends performance†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 2. Bank viewpoint with respect to the performance†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7 3. Bank financing viewpoint toward the finish of 1998†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 10 4. The board point of view with respect to the bank financing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 13 5. Show 1 †Annual Income Statements (1994-1997)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 6. Display 2 †Annual Balance Sheets (1994-1997)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 18 7. Show 3 †Quarterly Income Statements 1997†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 19 8. Display 4 †Quarterly Balance Sheets 1997†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦20 9. Display 5 †Forecasting†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦21 10. Show 6 †Annual Ratios†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 22 11. Display 7 †Quarterly Ratios†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 23 Tudor Team Five Page 2 1. What are the key achievement factors in this hardware rental business? How has the organization played out the previous scarcely any years? Key Success Factors Five of the key achievement factors are as per the fol lowing: First, the area of the business is perfect for taking care of a few undertakings without a moment's delay. This is because of their focal Boston area. The capacity to deal with everal extends without a moment's delay gives the organization a serious edge and permits them to accomplish an exhibition as near the maximum capacity of the organization as could be expected under the circumstances. Second, the company’s pioneers have been effective in systems administration to essential and auxiliary customers. This has supported in growing a business that depends on an establishment of good organization/customer connections. These solid connections have prompted huge recurrent clients as a solid premise of the company’s income. Encouraging these connections during the time of the company’s presence has likewise prompted supported income development quite a long time after year. This income development is appeared in the financials and, utilizing the Compound Annual Growth Rate, it very well may be seen that this development in income has been 14. 26% from 1994 to 1997. Third, the official administration is all around experienced in the friendliness business just as different ventures that identify with the effective activity of a business. Stephen Lizio was engaged with the food and wine business before establishing Be Our Guest in 1983. Al Lovata was beforehand an investor and started his relationship with Be Our Guest as a budgetary advisor, later joining the association full-time as the Chief Executive Officer. Lizio and Lovata together structure an establishment of solid information on the friendliness Tudor Team Five Page 3 business and the indispensable information on account, in this manner giving the business a center of understanding the two its industry and how to deal with the cash coming into the organization. Simone Williamson was welcomed on to the group and originates from long stretches of involvement with the food administration business. She additionally went to the organization with solid systems administration associations in the providing food industry in Boston, which further fortifies the subsequent achievement factor portrayed previously. This supervisory crew is comprised of individuals that supplement ach other’s qualities, just as give the important ranges of abilities to maintaining a fruitful business. The fourth key achievement factor is that the organization distinguished its strategy at an early stage and held its course during the time without deviation to business extensions that would have brought about higher benefits however less turnovers. This can be found in the company’s investigation of the capability of The official group verified that this entering the tent rental market. advertise, however exceptionally productive, would bring about time postponements and longer turnovers and would part their center business. The group perceived that this split could bring about lower gainfulness and fragmenting of the center business structure. As opposed to venture into a low overall revenue business â€Å"tents†, in which the administration needs advertise skill, they decided to adhere to their underlying strategy and spotlight on their key qualities as opposed to go astray from the organization's set essentials. This model shows that the organization followed its unique field-tested strategy and agreed to its crucial vision from the earliest starting point without deviation. In doing as such, the organization manufactured a solid establishment and maintained the quality of that establishment. The fifth key achievement factor recognized here is the high caliber of administration just as the high caliber of the rental gear gave to customers. The official group perceived early that they could contend in either cost or Tudor Team Five Page 4 quality, and the group decided to contend in quality. Some portion of this top notch administration is found in the company’s devotion to its customers through its eagerness to convey just one table without prior warning a customer is out of luck. Through top notch administration, the organization has maintained its systems administration associations with customers by building solid connections. This great help joined with excellent rental gear items has permitted the organization to acquire a serious edge over its opposition, maintain that upper hand, and cultivate solid organization/customer connections consistently. How has the organization played out the previous not many years? Perspective †Independent point of view Be Our Guest, Inc. begun in 1983 is as yet flourishing in a serious and unpredictable industry 14 years after the fact. In the course of recent years the organization has indicated critical development. We see that Annual deals incomes have reliably ascended from 1994 to 1997 with a Compounded Annual Growth Rate (CAGR) of 14. 26%. 1997 was a noteworthy year for the organization with a 22. 7% expansion in incomes. Net Margins were steady year over year for 1994 through 1997. Net edges for 1994, 1995, 1996 and 1997 were 53. 9%, 49%, 52. 63% and 55. 5%, separately. Be Our Guest, Inc. is making a strong showing of keeping the Costs of Revenue in accordance with the Sales Revenue. It is a positive sign to see this development, since we can be guaranteed that the organization is remaining serious, while not totally surrendering to the evaluating crunch. Yearly Sales Revenue has a solid CAGR, yet it is significant and worried to take note of that the CAGR of all out Operating Expenses is higher. It is about 5% higher and this is significant, in light of the fact that Be Our Guest needs to remain in charge of its costs. Tudor Team Five Page 5 The high and expanding Operating costs are cutting into the Operating edges, which likewise cuts into the primary concern. Be Our Guest’s asset report gives great indications of liquidity. Current Ratios for as far back as four years have stayed over 1 demonstrating that the organization can deal with its present liabilities. The present proportions are not amazingly high (19941. 7, 1995-2. 17, 1996-1. 15 and 1997-1. 16), yet they can cover the present liabilities. Note that the organization is working on a dainty line in light of the fact that the present resources are scarcely covering the present liabilities. This is especially unsavory on the grounds that we are managing an organizatio n working in an occasional business. It is a worry that the present proportion somewhat dissolved after 1995, and this is principally due to Be Our Guest changing over the bank line into long haul obligation in 1995. The present proportion in 1995 is an exception, since 2. 17 don't precisely speak to the organization. The speedy proportion is equivalent to the present proportion for Be Our Guest since they don't have stock for the entirety of the rental gear is under property and hardware. They show a decent working capital situation also, which is another proportion of liquidity. Money position is a worry for we can see in 1994 and 1997 that they really had an Overdraft, and for 1995 and 1996 money isn't exceptionally high. Nonetheless, this organization is in an industry that is to a greater degree a receivables business, so the money position is certainly not a high concern, particularly given that it is covering the present liabilities. Since this is a receivables business it is imperative to take a gander at the Receivables Turnover proportion, and we find this is very predictable, anyway when contrasting with the Payables Turnover proportion we see that they are paying out more rapidly than they are accepting, which is an issue. In 1995 they are paying out twice on normal before gathering. Be Our Guest needs to concentrate on getting its receivables in an all the more opportune way. Tudor Team Five Page 6 2. As the bank advance official, Anne Granger, how might you see this organization? What concerns may you have about the business and the loaning elationship? What components give a wellspring of solace while considering the credit hazard? Anne wil

European Payday Lender Crash Highlights Need for Payday Alternatives

European Payday Lender Crash Highlights Need for Payday Alternatives Millennials Fall Prey to the Payday Loan Debt Trap Millennials Fall Prey to the Payday Loan Debt TrapInside Subprime: Sept 11, 2018By Ben MooreA European-based payday lending platform crashed in August after struggling for months to compensate customers for a variety of complaints that plagued the platform. The controversial platform offered short-term payday loans with interest rates reaching an unprecedented 5,800 percent to borrowers with limited options for credit.For years, the payday loan provider received complains over the predatory interest rates that were associated with their loans. During the company’s peak, the Church of England called the company’s business model “morally wrong” and vowed to expand their church-run credit unions throughout the country in order to offer more affordable short-term loans, as well as compete directly with them and other predatory payday lenders. The European payday lenders efforts were viewed as deliberate attempts to target customers with poor or no credit, with astronomical intere st rates intended to keep those customers trapped in a cycle of debt. The platform was  seen as a “toxic symbol of Britain’s household debt crisis”, and the crash left the platform with more than 200,000 customers still owing more than £400 million in short-term loans. Borrowers were asked to keep making payments on their loans despite the company’s demise.In the wake of the payday loan providers collapse, other startups have risen up across Europe to provide an alternative to payday loans for people strapped for cash. One European platform that provides low-wage employees with the ability to withdraw funds from their paychecks prior to payday, has become a prominent platform as it helps low-wage workers skip the wait for payday to access their wages, which is the main draw for borrowing a payday loan. The company earns profits through their transaction fees, charging a small fee per withdrawal, similar to the price of an ATM fee. Peter Briffett, one co-founder and CEO, vi ews his platform as being on a “mission to destroy payday loans” and recognizes that most people cannot “come out of [the] cycle” of payday lending debt due to the high interest rates and fees. While the platform is not accessible to the public, they have has partnered with various employers directly to implement the solution for their employees.  Across the pond in North America, the need to provide alternatives to payday loans has started to become recognized as a necessity to ensure financial health for citizens as well as economic health security. Research has shown that low-wage employees that are provided immediate access to their wages has a direct correlation to increased productivity at work, as well as an improved corporate culture overall. Walmart recognized this and last year partnered with a lending startup to provide their employees with instant access to their salaries. Comcast has started offering short-term loans to employees, with payment installments being deducted from employee paychecks. Other startups have also partnered with employers to provide instant access to wages for employees.  With startups offering alternatives to dangerous, high-interest payday loans, low-wage workers are able to make secure financial decisions for their future.Read the all  Subprime Reports  and check out the following reports including:Alabama |  California |  Delaware |  Georgia |  Idaho |  Illinois |  Mississippi |  Missouri |  Nevada |  New Mexico |  Ohio |  South Carolina |  Texas |  Utah |  WisconsinVisit  OppLoans  on  YouTube  |  Facebook  |  Twitter  |  LinkedIn

Placebo Use For Pain Management - 1692 Words

Abstract Placebo use in place of effective pain medication to manage pain was widely spread, until the first half of the 20th century when physicians recognized that the use of placebo is ineffective, harmful, and unethical. This formed a real threat for the professionals and become one of the most controversial issues in the last century. This paper set a statement and rationale for eliminate the use of placebo according to the available scientific and ethical literatures on the controversial subject of the use of placebo in pain management. Placebo use in pain management 1. Introduction Pain is a significant public health problem impacting millions of people’s worldwide. It’s a distressing feeling affects multidimensional aspect of life; physical, social, spiritual and emotional. Pain is considered a complex phenomena and the most subjective experience. Mostly health care providers are unable to precisely determine the intensity of a patient’s pain; since that there is no any test or physical finding for pain. For these reasons, assessments of pain should be based when possible, on the patient’s self-report, and the health care providers should not underestimated the patient complaint of pain, and try to manage pain in a proper professional way. However placebo use in place of effective pain medication to manage pain is a controversial issue which has been greatly recognized as unethical, ineffective, and harmful. (Zalon, Constantino, Andrews, 2008)Show MoreRelatedEthics Of Deceit : Insight Into Placebo Studies1595 Words à ‚  |  7 PagesEthics of Deceit: Insight into Placebo Studies Placebos have been used throughout many studies when testing experimental drugs for certain medical conditions. A placebo is a form of treatment that, in a sense, has nothing in it. Patients in clinical drug trials are often enrolled in the trial because many other treatment options have been tried and have failed. For terminal patients these trials are often their last hope of recovering from their diseases. According to Millum et al. (2013), â€Å"To beRead MoreThe Placebo Effect Curing Patients1253 Words   |  6 PagesOne of the most remarkable stories in medical history is the effect the placebo had on Mr. Wright. He had an amazing result from an â€Å"soon-to-be-labeled placebo cancer drug, with baseball-sized tumors melting over the weekend.† (Maloney 2014). When the news was revealed it showed that the drug was ineffective so, Wrights doctor did something completely unethical. He injected Mr. Wright with a saline solution and told him it was an â€Å"improved versi on of the drug.† (Maloney 2014). Mr. Wrights cancerRead MoreSymptoms And Treatment Of Opioid Therapy1226 Words   |  5 Pagesestimated that nearly 50 million people suffer from chronic pain. However, chronic pain continues to be undermanaged with as many as 41% of patients reporting uncontrolled pain 1. Poor pain management outcomes are due in large part to a lack of a pharmacological intervention that is both efficacious for moderate-to-severe chronic pain and widely tolerable. Currently, the most efficacious treatment for moderate-to-severe chronic pain is the use of opioid agonists. Despite the efficacy of opioid therapyRead MoreCultural Influence On Pain Perception And Behavior865 Words   |  4 Pagesarticle I found was called â€Å"Cultural Influence on Pain Perception and Behavior.† The journal talked about how sociocultural context can influence a person experiencing pain. The journal looked at childbirth pain, perception of acute pain, and perception of chronic pain between different ethnic groups. It concluded that pain is heavily influence by cultural background. It pointed out the possibility of a disparity between pain expression, and pain interpretation by the medical professional due toRead MoreA Summary Of I-Charge1358 Words   |  6 PagesCharacteristics of treatment in both trial and placebo groups are described in Table.2 with the level of compliance and the medication regime during the study period. It is observed that women subjects constituted 90% in both Treatment and Placebo groups. The average age in Treatment and Placebo groups were 42 and 41 respectively. 33.33 subjects in treatment and placebo groups were in sick leave. 7 subjects in treatment group and 9 subjects in placebo group were under psychosomatic medications. Read MoreAcupuncture And Its Effects On Pain Essay1545 Words   |  7 Pagesthey believe that it helps to control pain, does acupuncture really help patients control their pain or is it a placebo effect? To try and test the benefits of acupuncture on pain, a group of researchers conducted a meta-analysis to see whether or not acupuncture could help people with their pain after surgery, in a study called â€Å"The Efficacy of Acupuncture in Post-Operative Pain Management† (Wu et al., 2016). Usually after operation, patients are given pain medication to help manage their discomfortRead MoreAcute Care Of Pelvic Fractures1423 Words   |  6 Pagesfeasible in this patient group. In addition, whether it improves hip abductor and adductor peak torque in pelvic fracture rehabilitation compared to a placebo group. Methods: Seven patients with surgically fixed pelvic fractures were randomly allocated into two groups at six weeks post fracture. The treatment group completed six weeks of daily NMES. The placebo group completed six weeks of daily transcutaneous electrical nerve stimulation (TENS). The percentage peak torque in the operated limb was measuredRead MoreComparing A Brief Self As Context Exercise Control Based And Attention Placebo Protocols For Coping With Induced Pain1005 Words   |  5 PagesComparing a Brief Self-as-Context Exercise to Control-Based and Attention Placebo Protocols for Coping with Induced Pain Introduction Comparing a Brief Self-as-Context Exercise to Control-Based and Attention Placebo Protocols for Coping with Induced Pain are two analogue studies that were conducted on college students.This study was conducted due to the large amounts of research that is dedicated to understanding commitment therapy and diagnostic approach based on a unified model of human functioningRead MoreEssay On A Placebo Controlled Trial Of Antibiotics1171 Words   |  5 PagesA Placebo-Controlled Trial of Antibiotics for Smaller Skin Abscesses Daum, Robert S. M.D., C.M.; Miller, Loren G. M.D., M.P.H.; Immergluck, Lilly M.D. etc. The New England Journal of Medicine. 2017;376:2545–2555 B A C K G R O U N D Background Although uncomplicated skin abscesses are common, the appropriate management of the condition in the era of community-associated methicillin-resistant Staphyloccous aureus (MRSA) is unclear. Previous trials The cure rates associated with clindamycin are similarRead MoreCase Analysis : Perioperative Pain Management1342 Words   |  6 Pagesthe Cochrane Database of Systematic Reviews was on perioperative pain management. As a nurse in the anesthesia department, preoperative, intraoperative, and post-operative pain management is primarily the responsibility of the anesthesia practitioner. As nurses, we need to be able to appropriately assess a patient’s pain level in order to notify the physician for orders to treat the pain accordingly. â€Å"Acute postoperative pain remains a major problem, with both undertreatment and overtreatment

Causeway - Ancient Man-Made Ritual and Functional Roads

A causeway is a human-constructed functional and/or ceremonial roadway or a set of roadway fragments. In ancient history they are made of earthen or rock structures that typically—but not always—bridged a waterway. Causeways may have been constructed to cross defensive structures, such as moats; irrigation structures, such as canals; or natural wetlands, such as marshes or fens. They often have a ceremonial element to them and their ritual significance can include symbolic passages between the mundane and the sacred, between life and death. Key Takeaways: Causeways Causeways are early types of human-made roads which have practical and ritual functions.The oldest causeways are about 5,500 years old, built to cross ditches and provide access to peat bogs.The Maya people created causeways up to 65 miles in length, crossing miles of forests in a nearly straight line. Causeways are remarkably different in function. Some (like those of the classic Maya) were almost certainly used for parades for diplomatic visits between communities; others such as the 14th-century Swahili coast were used as shipping lanes and ownership markers; or, in the European Neolithic, as trackways assisting navigation through uncertain landscapes. Some causeways are elaborate structures, elevated several feet about the ground such as at Angkor civilization; others are built of planks that bridge peat bogs, those of the Irish bronze age. But all of them are human-constructed roadways  and have some foundation in the history of transportation networks. Earliest Causeways The earliest known causeways are Neolithic bridges, constructed in Europe and dated between 3700 and 3000 BCE. Many Neolithic enclosed settlements had defensive elements, and some had concentric ditches or moats, generally with one or two at most bridges with which to cross. In some special cases, more causeways were built across the ditches then seems necessary, usually at the four cardinal points, allowing people to cross into the interiors from several directions at once. Since such configurations would not be easily defended, enclosed settlements with multiple causeway entrances are considered likely to have had a ceremonial or at least a shared communal aspect. Sarup, a Funnel Beaker site in Denmark occupied between 3400–3200 BC, had a ditch that encircled an area of about 21 acres (8.5 hectares), with several causeways which allow people to cross the ditches. Bronze Age Causeways Bronze Age causeways in Ireland (called tochar, dochair, or togher) are trackways which were built to allow access across and into peat bogs where peat might be cut for fuel. They varied in size and construction material—some were built as a line of planks laid end to end, flanked on each side by two round timbers; others were made of flat stones and gravel laid on a foundation of brushwood. The earliest of these date to about 3400 BCE. Early Dynastic and Old Kingdom pyramids in Egypt often were constructed with causeways connecting the various temples. These causeways were explicitly symbolic—there was no obstacle to be crossed—representing a route that people could use to travel from the Black Land (the land of the living and a place of order) to the Red Land (a place of chaos and the realm of the dead). Beginning in the Old Kingdoms 5th Dynasty, pyramids were built with an orientation following the daily course of the sun across the sky. The oldest causeway at Saqqara was paved with black basalt; by the time of Khufus rule, causeways were roofed and the internal walls were decorated in fine relief, frescos that depicted pyramid construction, agricultural scenes, craftsmen at work and themes of battles between Egyptians and their foreign enemies, and the pharaoh in the presence of gods. Classic Period Maya (600–900 CE) The sacbe (white lane) that leads to the Palacio, Labna, Puuc, Yucatan, Mexico. Mayan civilisation, 7th-10th century. De Agostini / Archivio J. Lange / Getty Causeways were a particularly important form of connection in lowland areas in North America such as those settled by the Maya civilization. There, causeways (known as sacbeob, singular sacbe, connected Maya cities for distances up to about 63 miles (100 kilometers) such as the Late Classic Yaxuna-Coba sacbe. Maya causeways were sometimes built from the bedrock up and can rise as high as 10 feet (3 meters; their widths range from 8 to 40 ft (2.5 to 12 m ), and they connect major Maya city-states. Others are barely above ground level; some cross wetlands and have bridges constructed to cross streams, but others are clearly only ceremonial. Medieval Period: Angkor and the Swahili Coast Short round pillars support the causeway leading to the Baphuon, in Siem Reap, Cambodia. Jeremy Villasis, Philippines / Moment / Getty Images At several sites of the Angkor civilization (9th–13th centuries CE), elevated causeways were constructed as later additions to the immense temples by king Jayavarman VIII (1243–1395). These causeways, perched above the ground atop a series of short columns, provided walkways connecting the major buildings of the temple complexes. They represent only one part of the enormous Khmer road system, a network of canals, pathways and roads which kept the Angkor capital cities in communication. During the height of the Swahili coast trading communities on the east coast of Africa (13th–15th centuries CE), numerous causeways were constructed out of blocks of reef and fossil corals along 75 mi (120 km) of coastline. These causeways were pathways, elevated just above sea level, that extended out perpendicularly from the coast into lagoons at Kilwa Kisiwani Harbor, ending in circular platforms at the seaward side. The fishermen today call them Arab Roads, which is a reference to the oral history which credits the founding of Kilwa to the Arabs, but like Kilwa itself the causeways are known to have been African constructions, built as navigational aids for ships plying the trade route in the 14th-15th centuries and complementing the Swahili urban architecture. These causeways are built of cemented and uncemented reef coral, up to 650 ft (200 m) long, 23–40 ft (7–12 m) wide and built up above the seafloor up to 2.6 ft. (8 m) high. Selected Sources Abdallatif, T., et al. Discovery of the Causeway and the Mortuary Temple of the Pyramid of Amenemhat Ii Using near-Surface Magnetic Investigation, Dahshour, Giza, Egypt. Geophysical Prospecting 58.2 (2010): 307-20. Print.Abramiuk, Marc A. The Discovery of an Ancient Maya Causeway System in the Southern Maya Mountains of Belize. Antiquity 91.357 (2017): e9. Print.Chase, Arlen F., and Diane Z. Chase. The Ancient Maya City: Anthropogenic Landscapes, Settlement Archaeology, and Caracol, Belize. Belize: Institute of Archaeology, NICH, 2016. Print.Chinchilla Mazariegos, Oswaldo Technologies of Urbanism in Mesoamerica: The Pre-Columbian Bridges of Cotzumalhuapa, Guatemala. Antiquity 92.362 (2018): 456-71. Print.Pollard, Edward. Safeguarding Swahili Trade in the Fourteenth and Fifteenth Centuries: A Unique Navigational Complex in South-East Tanzania. World Archaeology 43.3 (2011): 458-77. Print.Uchida, E., et al. A Reconsideration of the Construction Period of the Cruciform Terraces and the Elevated Causeways in the Angkor Monuments, Based on the Magnetic Susceptibility of the Sandstone Blocks. Archaeometry 55.6 (2013): 1034-47. Print.

The Juvenile Justice System Is A State Level System Of...

Today in the United States, citizens under the age of 18 are considered minors. In our criminal justice system, about 1 million juveniles under the age of 18 are arrested each year. While violent crimes by juveniles are decreasing, the female juvenile population has grown tremendously. Both girls and boys who are in the juvenile system usually have problems at home and school that have put them at risk for delinquency. This includes maltreatment, poverty or both, and these factors may have a negative impact on their adjustment to adulthood. In the state of Connecticut, the juvenile justice system is a state level system of juvenile courts, detention centers, private residential facilities and juvenile correctional facilities. In Connecticut, the Superior Court for Juvenile Matters has exclusive original jurisdiction over juveniles accused acts. Delinquents are children, prior to their eighteenth birthdays, who have violated or attempted to violate any federal or state law, order of the Superior Court, or any local or municipal ordinance. Although the same criminal statutes apply to both adults and juveniles, in most cases juveniles are subject to different procedures than adults. When a child is presented into the system, their first encounter occurs with a police officer. Police officers have a wide discretion when it comes to juveniles. Police can make the decision to issue a warning and release the juvenile, speak with parents and release them, make a referral to aShow MoreRelatedThe U.S. Census reported that 1.6 million individuals under the age of 18 were arrested in 2010, a700 Words   |  3 Pagesof 18 were arrested in 2010, a substantial increase from previous years (OJJDP, 2012; US Census Bureau, 2012). 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In the area of Juvenile Corrections, we might take this opportunity to revisit a topic I wrote about in February, â€Å"Incarcerated Youth at Risk: Is Your Facility Doing Enough to Avoid Liability?† UltimatelyRead MoreDo Incarcerated Youth Get The Education They Need?913 Words   |  4 Pagespost-secondary education, employment, and wellbeing in adulthood. Historically, one group of students in the United States has received grossly inadequate education: children in juvenile correctional facilities. Little to nothing is known about educational programs in juvenile detention centers. Limited information is available on best practices for educating youth in the juvenile justice system whether committed or detained. 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Preparation and Presentation of Financial Statements

Question: Discuss about the Preparation and Presentation of Financial Statements. Answer: 1 Part A The accounting treatments for tenants will affect negatively for tenants with debt covenants. Existing many tenants recognize their lease as operating lease which doesnt not require the lessor to recognize and asset or corresponding liability. Since the new standard requires all lease agreements including operating to recognize the right to use as an asset and record the corresponding liability. This may affect the relationship with creditor as there is an covenant signed and the creditor may require to terminate the lease agreement or may require the debt back. As per the debt hypothesis of Pat the tenants may show higher profits and better liquidity position in its financial position to enhance its position. (IFRS, 2016) Part B The new standard will have many social and economic impacts such as There will be increase in transparency which will enhance the shareholders trust in the financial statements. This increase in trust will encourage investors and affect the over market positively. However there could also be some negative consequences as the new standard will require companies to record lease assets and liabilities which in turn will affect the companys financial ratios and financial reports. This may affect companys share price, if so, the stock exchanges will be affected negatively. Additionally due to more recognized liabilities, the company may not be able to obtain further finance. (IFRS, 2016) Part C Accounting standard setters should consider the economic and social implications of the standards they set. AASB states that the accounting and financial reporting have the basic purpose of presenting true and fair picture of the financial statements. This is due the fact that presenting true and fair view will enhance the investors trust in the financial system. Increased investor trust will result in increase investment in the economy. Accounting standard setters should ensure that accounting standards should present true and fair view of the company and increase investment. 2 Part A Positive accounting theory while analyzing facts continues to suggest how the businesses operate, what their thought processes are and what are their basic goals and expectations. According to the Positive accounting theory, businesses or entities aim ensure their survival by maximizing its profits. It observed that in cases where exists conflicts of interest between the company and its mangers, the managers chose their benefit. Due to such reason, share based payments were introduced. (Watts and Zimmerman, 1986) According to the bonus plan hypothesis of the positive accounting theory, managers will shift the future profits to current year in order to increase their bonus in case where they are offered bonus schemes. Part B Normative theories are based on values and are subjective where as positive theories are based on facts and are objective. Positive theories dont need to be always correct. But they should be able to be tested. Public interest theory suggests that the regulatory authorities operate in the interest of the public. Accordingly as per the theory, every decision the authorities take is in the best interest of the public as large. Accordingly it is considered that these bodies are neutral. (Watts and Zimmerman, 1986) This theory could be tested through the example of Sarbanes-Oxley Act in which the government made and implemented regulations to ensure that public interest is served. 3 Part A Professional judgment has these characteristics: a process that involves making choices or decisions about courses of action in a certain activity these choices or decisions are made in the context where there are standards to be followed such choices or decisions require certain skills, knowledge and experience to be used in making such decisions, and those making them have to exhibit certain qualities For example, an accountant can decide that an asset can be measured through fair value or historical cost. His decision would be based on his professional judgment. If his judgment is incorrect, this would result in overvaluation of assets. (Dagwell, Wines and Lambert, 2007) Part B AASB supports both stewardship and information usefulness in the information required regarding information provided in the financial statement. Decision usefulness is related to the information that would enable the users of the financial statements to make sensible and known decision. This could be reflected in the conceptual framework as the conceptual framework requires the information presented in the financial statements to be relevant to the users of the financial statements. Relevance here refers to the characteristic that the information should enable enable the users of the financial statements to make sensible and known decision. (Amendments to the Australian conceptual framework, n.d.) Secondly Stewardship refers to the relationship between the owners and the managements of the company. Accordingly managements serve as stewards for the owners and have provide accountability. The conceptual framework requires the management to prepare financial statements and get them audited before being presented to the owners. This asserts that AASB also highlights stewardship. (Australian Accounting Standards Board, 2014) 4 Part A It is highly observed that companies provide information about their activities when it its feasible and beneficial for the company. The primary objective of a business is to earn profits for the owners of the company. Companies do not consider social information as their responsibility thus they prefer to provide such information only in the cases where such information will provide financial benefit to the company. However, if provision of such information is made mandatory, it will increase the costs incurred by the company and this will not be welcomed by the company as per the capitalist view. (Gaffikin, Dagwell and Wines, 2004) Part B Yes it would be agreeable that companies will not provide social and environmental in the absence of regulatory requirements. This can be evidence by the following arguments. Normally companies follow capitalist view that assert, company have the basis purpose to earn profits for its shareholders, since providing such information will increase companys costs, company would avoid providing such information In most of the cases, companies provide social and environmental information as they assume that such provision will improve the companys image among he consumers and will enhance companys profitability. Company may not provide all the necessary information if it considers that such information will affect the company negatively. (Gaffikin, Dagwell and Wines, 2004) References Amendments to the Australian conceptual framework. (n.d.). . Australian Accounting Standards Board, (2014).Framework for the Preparation and Presentation of Financial Statements. Victoria. Dagwell, R., Wines, G. and Lambert, C. (2007).Corporate accounting in Australia. Sydney, N.S.W.: University of New South Wales Press. Gaffikin, M., Dagwell, R. and Wines, G. (2004).Corporate accounting in Australia. Sydney: UNSW Press. IFRS, (2016).Effects Analysis International Financial Reporting Standard 16 Leases. Watts, R. and Zimmerman, J. (1986).Positive accounting theory. Englewood Cliffs, N.J.: Prentice-Hall.

Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn Essay Example

Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn Essay An Analysis of Huckleberry Finn: The Absurdity of a â€Å"Sivilized† Society Authors often express their views on any given subject through their works, and Mark Twain is no exception. One may read The Adventures of Huckleberry Finn and believe it is simply a novel about a young boys childhood; however, a deeper analysis of the text reveals many of Mark Twain’s expressions about important moral and social issues. Perhaps one of the most prominent being the frailty of human justice and the hypocrisy we as a people foster in our societies. Throughout the novel, Huck meets people who appear to be good, civilized people, but always end up having a hypocritical fault about them. Though not every instance is a grave matter, Twain’s writing shows that societies in Huck’s world are based upon corrupted laws and principles that defy basic logic. Twain’s writing leaves the reader with an understanding that cowardice, illogical choices, and selfish as well as hypocritical people mark these societies. Twain begins weaving hypocrisies and cants early into the story; one of the most appalling being the issue of Huck’s custody. This flawed system of thought is first shown when the new judge in St. Petersburg rules that Pap has rightful custody of Huck. Although this would be bad for Huck if his father became his legal guardian, the judge asserts Pap’s rights to Huck as his biological son, despite the fact that this is placing Huck’s welfare below the so-called rights of his father. Ironically, this system would put Huck under his dad’s custody, leaving him worse off, whereas Jim is separated from his family despite being a far better father and person. However, the welfare of the individual isn’t highly valued in society, and thus they are placed in uncomfortable, often dangerous situations. The judge tries to put Huck back in contact with his horrid father and therefore abuse, but Jim, a loving parent, never receives help to be with his children and help rescue them from slavery and separation. This decision defies all logic one would find in a normal society, and yet this kind of thinking was commonplace. We will write a custom essay sample on Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The values and welfare of a black person were nowhere near as important as those of a white man, and even though Jim is a grown man with the most in tune moral compass of any character in the book, Huck still has power over him simply because he is white. By comparing the situation of Pap and Huck with slaves and their masters, Twain hints that it is impossible for a society to be civilized so long as it practices slavery. Though not quite as harmful, another example of a hypocritical character can be found in the Widow Douglas and Miss Watson. In an attempt to â€Å"sivilize† Huckleberry, Miss Watson reprimands him for smoking a cigarette and yet she snuffs tobacco. â€Å"Pretty soon I wanted to smoke, and asked the widow to let me. But she wouldn’t. She said it was a mean practice and wasn’t clean, and I must try to not do it any more†¦ And she took snuff, too; of course that was all right, because she done it herself† (Twain 2). She prevents Huck from doing what she believes is uncivilized and detrimental to his health, yet doesn’t think twice about proceeding to do something very similar simply because she herself enjoys it. This example of hypocrisy is not particularly malicious, but yet another example of how all the characters Huck is involved with has some form of a hypocritical flaw. Furthermore, Miss Watson is quite religious and, in efforts to teach Huck, tells him that all he must do is pray for something and he will have it. However, when Huck needs fishhooks and asks her to help pray for them, she calls him a fool. Then Miss Watson she took me in the closet and prayed, but nothing come of it. She told me to pray every day, and whatever I asked for I would get it. But it warnt so. I tried it. Once I got a fish- line, but no hooks. It warnt any good to me without hooks. I tried for the hooks three or four times, but somehow I couldnt make it make it work. By-and-by, one day, I asked Miss Watson to try for me, but she said I was a fool. (Twain 8). Miss Watson tells Huck that if he does something, he can expect a certain result but when things don’t work, he asks for her help and she chides him for it! The widow Douglas and Miss Watson are religious, educated, and yet, they are slave owners. They educate Huck, and teach him religion but find it perfectly acceptable to do things contrary to their teachings, such as snuff and practice slavery. The latter, being a more insidious humbug of St. Petersburg, is shown over and over again throughout Huck’s journey. As Huck begins to stray from his backwards, insincere town, he reaches different places with different people, all different in their own way and yet, very similar to those in St. Petersburg. The Duke and Dauphin are two despicable con men who join Huck and Jim as they continue to drift on the river. The Duke and Dauphin cause trouble for Huck and Jim, as well as the towns they visit. The fault here is that, the Duke and Dauphin are able to scam entire communities by lying, pretending to be someone they’re not, and cheating their guests. Though they spend most of the novel doing awful things or planning awful things, they both are hardly punished. After the first showing of The Royal Nonesuch, the first group of attendees realizes they have been cheated. However, instead of chastising the Duke and Dauphin, the audience that night chooses to lie about the performance in order to cheat a second group of attendees. Hold on! Just a word, gentlemen. † They stopped to listen. â€Å"We are sold—mighty badly sold. But we don’t want to be the laughing stock of this whole town, I reckon, and never hear the last of this thing as long as we live. NO. What we want is to go out of here quiet, and talk this show up, and sell the REST of the town! Then we’ll al l be in the same boat. Ain’t that sensible? † (You bet it is! —the jedge is right! † everybody sings out. ) â€Å"All right, then—not a word about any sell. Go along home, and advise everybody to come and see the tragedy. † (Twain 114). Most hypocritical, however, is the fact that the Judge of the town conceived this plan. He who stands as a pillar of justice and truth in the town decides to cheat the others in order to save face. By the third night, everyone in town has seen the play and the Duke and Dauphin make a large profit from their misconduct. Immoral acts committed by the Duke and Dauphin never yielded punishments, but brazen, drunk insults led to execution. Boggs, described as the â€Å"most easy going old fool in Arkansas†, began shouting insults and anathemas at Sherburn, the man who had cheated him. He [Sherburn] was standing perfectly still in the street, and had a pistol raised in his right hand—not aiming it, but holding it out with the barrel tilted up towards the sky†¦ Boggs throws up both of his hands and says, â€Å"O Lord, don’t shoot! † Bang! goes the first shot, and he staggers back, clawing at the air—bang! goes the second one, and he tumbles backwards on to the ground, heavy and solid, with his arms spread out. † (Twain 108). The Duke and Dauphin cheat entire communities and remain unpunished by their terrible acts; however, peccadilloes like shouting drunken insults result in execution. Twain’s writing exposes the issue of faulty justice and duplicitous nature of men. Furthermore, Sherburn’s speech to the angry mob around his house in relation to a lack of logic and cowardice capitulates Twain’s societal views. Twain’s use of hypocrisy helps express his views on societal issues. Though not every instance is harmful, such as Miss Watson’s snuff usage, other notable examples such as the execution of Boggs and the custody of Huck highlight his belief that cowardice, lack of logic, and selfishness are at the core of society, not the communal welfare that it should be. The repeated instances of insecure, logic defying justice are the root of the problem, as thoughtless crimes are punished severely whereas serious crimes go scot-free. Throughout the novel, Huck meets characters that appear good, yet Twain makes a conscious effort to prove they are prejudiced slave owners. The illogical choices and hypocritical people presented throughout the novel show the hypocrisy and ludicrousness of the â€Å"sivilized† society.