Cyberworlds Essay Example | Topics and Well Written Essays - 500 words

Cyberworlds - Essay Example Their avatars would come over and help me clear a field or build a house, even run a business. This added to the social interactivity of the game. By helping each other out in the tasks, we managed to get to know each other quite well in the cyberworld that we functioned in. It was fun to relate to one another in this world because we could not see what the other looked like at the moment and we did not care. As long as the game avatars did as they were told by their controllers, the game was a peaceful and friendly one. That is perhaps the reason why I sometimes find myself spending as much as 12 hours in a day playing the game. My friends and I go on adventurous treks through the forests in this game and accomplish a lot thanks to the power of cooperation. Due to the numerous fun activities that can be done within the virtual world and the fact that I can interact with other people in the social world who may or may not be in my friends list, I find that I enjoy being a part of this virtual reality. It is because of the easy access that my friends and I have into each others virtual world that I found myself coming to the realization that a virtual world can actually exist and the place becomes real, because my friends and I can see it on our monitors and we can touch each other through the virtual world action lists. This means that what is virtual to most has become reality to us. That is why I disagree with the statement from our reading that dictates that : â€Å"... place† and â€Å"virtual† cannot coexist: there is no â€Å"place† in the virtual beyond the metaphor. â€Å" The two places can actually exist because the technology exists to make the place real for the game participants. Everything from the headset microphones to the personalized avatars allows us to communicate with one another instantly and share concerns that for the bystanders are â€Å"virtual† concerns but

PERFORMANCE ASSIGNMENT Essay Example | Topics and Well Written Essays - 1250 words

PERFORMANCE ASSIGNMENT - Essay Example Intel Company is a technological company that deals mainly with electronic appliances supplying to customers in different countries. Economically, the company contributes towards the country’s revenue through the sale of its products and also through the provision of the energy-saving and cost-saving products. This helps in improving the economy and also to improve the standards of living for the citizens. Socially, Intel Company is involved in various activities that are aimed at rewarding the customers and the community at large. Sustainability performance reporting refers to the evaluation of a company’s performance based on the economic, social and environmental factors that affect the business on its day to day operations. A report on sustainability of a company also provides the core values that govern its operations and also its corporate social responsibility. Sustainability performance reporting is a very crucial aspect in any organization due to the fact that it assists in change management with an aim of achieving a sustainable economy one that encompasses the profitability aspect with the ethical, social and environmental aspects. Financial performance reporting on the other hand, refers to the determination of various financial aspects: assets, liabilities and the equity capital. These factors are vital in financial reporting. When reporting the financial performance of a company various financial statements are considered, an income statement reports on the gains or losses made in a given year. A balance sheet also known as the statement of financial position shows the company’s assets and debts and it also shows the ability of the company to use its assets in settling its liabilities. Another financial statement is the statement of cash flows which report the company’s cash inflows and outflows. Sustainability and financial performance reporting are both useful in analyzing how

Corporate Reporting Case Study Diageo plc

Corporate Reporting Case Study Diageo plc 1. Information about the company Diageo, formed in 1997, from the merger of Guinness PLC and Grand Metropolitan PLC, is a multinational company, trading in over 180 markets across the world, listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). It is the worlds leading premium drinks business. The company containes 24,270 employees worldwide with offices in around 80 countries. Company takes up about 30% global markets, and holds worlds top 20 brands include: Smirnoff, Johnnie Walker, Captain Morgan, Baileys, JB, Josà © Cuervo, Tanqueray, Guinness, Crown Royal, Beaulieu Vineyard and Sterling Vineyards wines, and Bushmills Irish whiskey. Key numbers for fiscal year ending June, 2009: Sales: $15,378.0M One year growth: (4.7%) Net income: $2,849.0M Income growth: (10.6%) Source: Answers (2009) Diageo: Information from answers 2. Competitive Environment 1 ¼Ã¢â‚¬ ° Industry Competition Overview The world drink market is broadly exploited in the mature markets. Among the competitors, the most successful are Pernod Ricard Group, Majestic Wine PLC, Bacardi Company Limited, Brown-Forman Corporation, Fortune Brands, Inc. Diageo PLC holds 30 per cent of the total drink market. 2 ¼Ã¢â‚¬ ° Globalisation and Mergers Acquisitions There is a rapid growth in international trade and increasing globalisation of Liquor industry. The main competitions focus on the emerging market and expanding the global market shares by mergers and acquisitions. Pernod Ricard and Fortune Brands jointly buyout the worlds second largest spirits company Doumic in UK. In order to precedence over its competitors, the company speeds up mergers and acquisitions internationally. 3 ¼Ã¢â‚¬ ° Legislation and Economic Environment The EU will enact legislation to uniform the standards for wine production. Regulation is also rapidly developing in emerging markets, which may compounds some difficulties in taking up the emerging market. Economic crisis had a deep impact on the pattern of alcohol manufacturing competition, which had a varied impact on Diageos brand performance and parts of the brands sales fell significantly. Evaluation of Financial Statements The Corporations financial position is evaluated by ratio analysis, horizontal analysis and vertical analysis, which is measured by using FinSAS, according to the Income Statements and Balance Sheets, compared with another biggest drink manufacture-Majestic Wine PLC. 1. Ratio Analysis The value of the firm is determined by its profitability and growth. In ratio analysis, I compare the ratios of the Diageo PLC for six years and compare the group with another firm in the same industry. The objective of ratio analysis regarding to the firms financial position is to evaluate the effective of the groups policies in operating management, investment management, financial strategy and dividend policy. 1) Overall Profitability Assessment The ROE is a comprehensive indicator of firms performance. The ROE of Diageo shows a significant increase from 2007 to 2009, from 33.94% to 43.78%, much higher than its competitor in UK. On average over long periods, large publicly traded firms in the U.S. generate ROE in the range of 11 to 13 percent. The ROE of Diageo is stable at a relatively high level around 30% to 50%. That indicates the managers are suitable performed in employing the funds invested by the firms shareholders to generate returns. Diageos strategies of focusing on profit improvement, such as acquisitions, restructuring initiatives and targeting at emerging markets, gains positive results. 2) Operating Management Assessment The Gross Profit Ratio and EBIT Margin show the profitability of companys operating activities. The figures above show that the Gross Profit Ratio and EBIT Margin of Diageo are much higher than Majestic Wine plc, indicating a seriously competition in the economic situation. Both ratios of Diageo decreased slightly to 1.59% and 1.28% form 2008 to 2009 due to the impact of economic downturn, especially in Spain and Ireland. However, both ratios maintained at a relatively high level, validating the companys stated intention in its annual report of focusing on profitability. Diageo has grown profits in the mature markets and made great advances in emerging markets by volume, by net sales, and by operating profit. 3) Financial Management Assessment The level of Diageos financial leverage is s slightly higher than Majestics and increased significantly from 2006 to 2009. Financial leverage increases the Groups ROE as long as the cost of the liabilities is less than the return from investing these funds. What we should pay attention to is that while a firms shareholders can potentially benefit from financial leverage, it can also increase their risk. 4) Investment Ratio Assessment The DPS of Diageo increased steadily from 2005 to 2009, which reflects a stable dividend policy. Reported EPS growth increases by 10% in the recession period. The profits come from two restructuring initiatives in the year, which generate  £160 million of cost reductions in all, and from the Exchange rate movements which increase net sales by  £1,095 million. 5) Liquidity Ratio Assessment The above ratios attempt to measure the firms ability to repay its current liabilities, i.e. short-term solvency. The Current Ratio of Diageo is significantly outstanding than Majestics, about 1.35 on average. Diageos inventory situation form 2005 to 2009 was uncomfortable when measured in terms of quick ratio, which is too low (less than 1) for manufactory industry. Diageo paid less attention to improve the inventory management. 6) Financial Strength Assessment A companys financial leverage is also influenced by its debt financing policy. The Diageos Debt Ratio and D/E Ratio are higher than its competitors, and its D/E Ratio increased significantly from 2006 to 2009. From the tables above, we can find out that Diageo relies on debt to some extent. It is optimal for firms to use debt in their capital structure for its low costs. However, too much reliance on debt financing is potentially costly to the firms shareholders. Furthermore, Diageo will face financial distress if it defaults on the interest and principal payments. 2. Horizontal Analysis Sales were increasing significantly from 2005 to 2009, especially in 2009, reflecting the contribution from brands outstanding performance in Asia Pacific and Europe, which offsets the impact by the weakness in North America. The operational progress and foreign exchange benefits stated by annual report also increase its net sales. The increase of Cost of Good Sales is more than Sales increase for the accounting period, which means that it costs more to sell the product than we actually made. The growth of Operating Expense exceeds the growth of Gross Profit by 18.53%.This means that our sales exceeded the expenses, and the company gains the money. Income Tax Expense exception, other items on the income statement are increase, which indicates a decline in profitability of the company. The increase of Net Income results in the change for EPS on LSE and DEO. 3. Vertical Analysis The proportion of COGS increased from 2005 to 2009 by 2.28%, which shows the direct effect on the companys Gross Profit. The decrease of the proportion of Operating Income and the increase of proportion of Interest Expense results in the slightly decline of Net Income. 2) Capital Structure analysis The total long-term liabilities of Diageo PLC take more than half parts of its capital structure both in 2008 and 2009. Its capital structure is far more risky than the Majestic Wine PLC which contains large proportion of equity and current liabilities. Under the risk-based capital structure, low liquidity enhances the Diageos financial risk. On the other hand, the non-current assets, which gain high level of return, take up a large proportion, so the profitability of the company has also been improved. Conclusion Diageos strategy is to generate consistent top line growth while enhancing its operating margins and return on invested capital. The company seeks out selective acquisitions to support brands growth which strengthen its market position in both United Kingdom and abroad. In the future, according to the companys strategy, Diageo looks for the opportunities in emerging markets, such as Brazil, Russia, India and China. Annual report reveals that the Companys credit risk comes from financial instruments and business activities. Diageo minimizes its financial credit risk through the application of risk management policies approved and monitored by the board. Trade and other receivables exposures are managed locally in the operating units where they arise and credit limits are set as deemed appropriate for the customer. There is no concentration of credit risk with respect to trade and other receivables as the group has a large number of customers which are internationally dispersed  [1]  . Although the corporate gains stable profitability, it has several financial management limitations. Its capital structure contains too many long-term debts and inefficient inventory management may add the liquidity risk. SECTION B Corporate GovernanceThe goal of Corporate Governance is to solve the agency problem and create sustainable shareholders wealth. The corporate governance practices of Diageo PLC mainly include: internal control by board of directors and remuneration policy. Key to committees  [2]   1. Audit 2. Executive (comprising senior management) 3. Nomination 4. Remuneration Comes from the figures above and corporate governance report, the board has an appropriate structure and directorship. The size of board is appropriate, in which case, the decision making and internal control are effective and can make sure all the directors are participating in the significant affairs. Good balance between executive and non-executive directors. There are fewer executive directors and more non-executive directors. Putting the outside directors into the committees can prevent manager conspiracy plundering the shareholders profits. The Board Committees are constructed clearly according to their functions, which plays a positive effect to the board: 1) Define the functions of board of directors. 2) The directors can access to company information more easily. 3) In favor of non-executive directors of the companys affairs involvement. The company has experienced experts serving on their board. The executive directors have a plenty of experience in the drink business, supported by a wide range of financial and technical experience of the non-executive directors. 2) Independence The Non-Executive Directors play an important part in corporate accountability and governance through their membership of sub-committees: Audit Committee, Executive Committee, Nomination Committee and Remuneration Committee, which improves the boards independence. The non-executive directors have a particular responsibility for ensuring that the business strategies proposed are fully discussed and critically reviewed. This enables the directors to promote the success of the company for the benefit of its shareholders as a whole,  [3]   2. Remuneration Committee 1) The composition of Remuneration Committee The Remuneration Committee consists of Diageos non-executive directors, all of whom are independent. In that case, the committee members have no financial interests about themselves conflicting with shareholders, which reinforce the committees independence. 2) Responsibilities for the corporate governance The responsibilities of the Committee include  [4]  : Making recommendations to the board on remuneration policy as applied to the executive directors and the executive committee. Setting, reviewing and approving individual remuneration arrangements for the chairman, executive directors and executive committee members including terms and conditions of employment. Determining arrangements in relation to termination of employment of each executive director and other designated senior executives; and Making recommendations to the board concerning the introduction of any new share incentive plans which require approval by shareholders. Types of Main Executive Compensation  [5]  : Base Salary: The Committee takes base salary into the consideration of the value created by individual, performance and the external market data. Annual Bonus: Incentives year on year delivery of short term performance goals. Cash bonuses were earned by other senior managers for achieving relevant performance targets for the financial year. Share Options: Incentives three-year earnings growth above a minimum threshold. Provides focus on increasing Diageos share price over the medium to longer term, however, may increase the manipulating of accounting profits. Performance share awards: Provides focus on delivering superior returns to shareholders. Pension: Provides competitive post-retirement benefits. Long Term Incentive Plan (LTIP): These awards vest three years after grant and are subject to satisfying the appropriate performance criteria over the relevant three year performance period. This policy can prevent manager focusing on manipulating short-term earning. Ownership Structure Diageo Plc is incorporated as a public limited company in England and Wales. It is listed on the London Stock Exchange, as DGE, and on the New York Stock Exchange, as DEO. The Ownership Structure of Diageo PLC is classified into Block-Holders Ownership. Capital Group Companies, Inc. are the only major shareholders, with 123 million ordinary shares (4.01% of the issued ordinary share capital) and no different voting rights. No other major shareholders are listed in Diageos Annual Report. Audit Independence 1. The audit report opinion  [6]   The financial statements give the objective and fair description of the Groups affairs at 30 June 2009 and its profit for the year then ended. The statements have been prepared accordance with IFRS. The statements have been prepared accordance with the requirements of the Companies Act 2006 and Article 4 of the IAS Regulation. 2. Assurance The independent auditor provides a positive assurance. It gives the audit opinions that the financial statements meet the requirement of IFRS, Companies Act and IAS Regulation. The mentioned above can improve the independence of external auditing. 3. Non-audit services  [7]   The group has a policy on the use of the external auditor for non-audit services, which is reviewed annually, most recently in June 2009. These pre-approved non-audit service categories may be summarized as follows: Accounting advice, employee benefit plan audits, and audit. or other attestation services, not otherwise prohibited; due diligence and other support in respect of acquisitions, disposals, training and other business initiatives; and Certain specified tax services, including tax compliance, tax planning and related implementation advice in relation to acquisitions, disposals and other reorganizations. All the non-audit services are under the supervision of audit committee which avoids the interest conflict while audit and non-audit services are provided by external group audit simultaneously. Audit Committee 1. The main features and characteristics Composition: Exclusively Independent Non-Executive Directors. Assurance: Financial reporting is evaluated by the Audit Committee. Background of committee members: The corporate requires at least one committee member is a financial expert. The term of office: The term of office of members should not be too long, generally 3 years. 2. The role in enhancing the credibility of the published information The audit committee takes the following responsibilities: Monitor internal control and risk management throughout the Group. Review the objectivity of the interim and annual financial statements including a review of the significant financial reporting judgments contained in them, before submission to the full board. Monitor the effectiveness of the global audit and risk function. Critically review the groups policies and practices concerning business conduct and ethics. Monitor the companys relationship with the external auditor, including its independence and managements response to any major external audit recommendations. According to the mentioned above, audit committee can monitor the key financial and operational risky areas, review the fairness and effectiveness of internal control system, and oversight of external audit and internal audit on the implementation of the recommendations of internal control through the internal audit functions. 3. The role in enhancing the independence of the external auditor  [8]   In reviewing the independence of the external auditor, the audit committee considered a number of factors. These include: the standing, experience and tenure of the external audit director; the nature and level of services provided by the external auditor; and confirmation from the external auditor. The audit committee established the policy to reinforce the independence of external auditors. The provision of any service must be approved by the audit committee. The fees generated from non-audit services are under the supervision of audit committee. Consulting work cannot be performed for audit clients. Voluntary Disclosures 1. The evaluation of voluntary disclosure  [9]   Environmental disclosure The Companys Environmental Statement provides a detailed description of environmental policy regarding to the improvement in environmental performance, energy and greenhouse gases, Water management, Brands, packaging and innovation, Supply chain, Research and transfer of technology, Hazardous substances, and Emergency response. Social disclosure Diageo PLC makes a real contribution to creating a positive role for alcohol in society, minimizing the harm from misuse and promoting the social benefits of responsible drinking. The companys investing in employee development increases the capability of its workforce, creates value and spreads wealth through the community. The company sets some policies about safety at work, employees health, employees capability and development. Ethical disclosure The liquor has a negative impact on peoples health, and the Diageo not only focuses on the markets expanding but also give a positive guidance to the public. 2. Three main potential impacts The Company contributes to the wider community through their involvement in corporate citizenship, volunteering and charitable activities, which gain positive impact on corporate reputation. One of the most significant impacts of its business on local economies is to provide employment. The occupational health and safety of employees is a high priority, which enhances the motivation and performance of employees.

Justice in Ancient and Modern Literature :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  The first blow of the machete landed on the boy. â€Å"My father, they have killed me!† he cried as he ran towards him. The father then drew his own machete and â€Å"cut him down.† In Achebe’s novel, Things Fall Apart, this was justice. The boy was from another tribe, a payment for a misdeed, and his life was theirs to do with as they pleased. Justice is something that all of us have a notion of. However we differ in our implementation of it, we all know when it’s been violated. Many of the seeds of our modern idea of justice have existed for millennia. Those seeds comprise two basic forms based on Socratic, Platonic and Aristotelian thought – Should justice be rooted on a higher ideal or is justice primarily something established by us in the here and now? For one justice my involve taking the life of another as just recompense for previous crimes while another my feel that standing for what is just would be something worth gi ving one’s own life for. And sadly one may put off embracing justice to the detriment of his own life and the lives of those around him.   Ã‚  Ã‚  Ã‚  Ã‚  Plato, one of the great philosophers of the ancient world, approached the subject of justice by believing that an ideal form of it exists. He might say that it is something outside of ourselves that we strive to attain. He shows how Socrates (his teacher) would choose not to bow to popular opinion just because it was the majority view. â€Å"In questions of justice and injustice, and of the base and the honorable, and of good and evil†¦ought we to follow the opinion of the many?† (Plato: Crito) He mentions how others feel that they do not hold to a higher ideal but that â€Å"political decisions [are] supreme.† And he shows the Athenian view of the inequality of different groups of people.  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Can you deny that you are our child and our slave†¦? And if this be so do you think that your rights are on a level with ours?†   Ã‚  Ã‚  Ã‚  Ã‚  Plato and Socrates both felt that a truth that one holds should be defended and upheld regardless of the personal cost in doing so. In the end Socrates concluded that it was better to die for the truth he believed in than to run from its consequences and be labeled hypocritical. He might use the phrase: Do what’s right, regardless of the price.

Feminism and the Importance of Identity Politics Essay

â€Å"To be feminist in any authentic sense of the term is to want for all people, female and male, liberation from sexist role patterns, domination, and oppression†. Bell Hooks succinctly sums up what it means to be a feminist, and yet when we look to the feminist movement and feminist theorizing today, we see a disturbingly different picture. In a social movement founded on equality for all human beings, the patriarchy and its’ power structures have still made a negative impact in the way this movement is shaped and perpetuated, especially in terms of intersectionality and identity politics. Whose voices are heard? What issues are prioritized? Who is considered a â€Å"true† feminist? When we ask how and why issues of identity and intersectionality are relevant to feminist theorizing, the answer is simple. When the true and complex identities of individuals and social groups are ignored, what forms is a limiting and narrow view inherently oppositional to the mo vement’s foundation and goals. Essentially, ignoring these issues means perpetuating the oppression the movement itself is trying to fight. What follows is a brief analysis on three reasons why feminists should care about identity and individuals with complex identities: 1) addressing oppressions in a movement dedicated to eliminating all oppression, 2) identifying the negative consequences of elision of difference, and 3) recognizing the real importance of intersectionality in terms of survival in the real world, as opposed to simply theorizing in academics. While the feminist movement is explicitly dedicated to fighting racism and any other types of â€Å"isms†, we see that typically marginalized groups continue to be marginalized within the movement. These groups are well aware of this oppression, yet how often their voices are heard or even considered are slim to none. In a statement from Black feminists part of The Combahee River Collective, it is explained that there was â€Å"the need to develop a p olitics that was anti-racist, unlike those of White women, and anti-sexist, unlike those of Black and white men† (CRC: 59). As members of two oppressed groups in society, Black women face the highest obstacles in their pursuit of complete liberation, especially because of the dominant narrative and voices that have typically commandeered the political movement. As Kimberle Crenshaw purports, â€Å"the need to split one’s political energies between two  sometimes opposing groups is a dimension of intersectional disempowerment that men of color and white women seldom confront† (Crenshaw: 85). The intersectional experience of White women have typically dominated the women’s movement as White women have had more accessibility and opportunity to speak out/theorize academically as opposed to Black women. Thus, the experiences of Black women – which are distinguishably different from the White woman’s – are essentially absent from the discussion, an issue that is highly problematic as it points to racism and oppression within a social justice movement (not to mention a limited perspective). Feminist theorists and activists must make sure to account for intersectional experiences in order to avoid this hypocrisy. Specifically, White feminists and activists must understand that their role as genuine activists in the movement mandates a need to be educated and literate in Black history and culture, something that the Combahee River Collective has explicitly called for. As they argue, â€Å"eliminating racism in the white women’s movement is by definition work for white women to do, but we will continue to speak to and demand accountability on this issue† (CRC: 63). Being a conscientious and fully aware member of this movement involves more than addressing intersectionality and racism within the movement. Feminist theorists need to identify the importance of 1) making the personal political, and subsequently 2) avoiding the harmful and common elision of differences between and within groups. These two ideas cannot happen or be fully achieved without the other. The first step requires a great deal of honesty and self-reflection, which may come with some discomfort and pain, a reason that many individuals may avoid this introspection. As Mari Matsuda argues in her article, â€Å"by claiming, exploring, and questioning my own identity in an explicit way, I seek truth, and I seek to encourage my students to do the same† (Matsuda: 75). Feminist theorists must consider the value of truth and justice over any type of discomfort or personal guilt that blocks the path towards complete liberation for all. Just as honesty is crucial in terms of oppression within the movement, it is also key in recognizing privilege. Matsuda supports this idea: â€Å"I do not know of any other politics of social change that works other than the one that asks people to explore deeply their own location on the axes of power† (Matsuda:  76). Once one has a certain amount of self-awareness and recognizes their privilege, only then can they be able to avoid ignoring intragroup differences. Ergo, the White woman cannot fully understand the complexity & struggle of a Black woman’s experience in the movement if she does not understand her own privilege over the Black woman within the same movement. While intersectionality is quite real in the day-to-day lives of women, feminist theory has typically categorized identity as a limiting either/or dichotomy between â€Å"woman† or â€Å"person of color†, leaving women of color marginalized. In terms of violence against women, Crenshaw argues that this elision of difference is harmful because it is perpetuating the violence by not fully understanding how multiple dimensions of woman’s identity contribute to her experience. For example, in our society ruled by a racist/patriarchal structure and system, battered women of color face poverty and racially discriminatory employment/housing, thus have a much harder time finding shelter and support. The elision of difference can also be harmful because it poses as a threat to solidarity – ignoring intragroup differences simply continue to raise tension between these sub groups and ultimately harms the progress of the movement, which requires everyone to stand with one another. Lastly, feminist theorists must recognize the importance of intersectionality and identity as transcendent issues that go beyond simply theorizing and play a very real role in the lives of women every day. As Crenshaw argues, â€Å"The struggle over incorporating these differences is not a petty or superficial conflict about who gets to sit at the head of the table. In the context of violence, it is sometimes a deadly serious matter of who will survive and who will not† (Crensaw: 89). The commonly shared assumption that battering is a minority problem, for example, exemplifies the issues with ignoring intersectionality/identity. Battering is a human problem, and if a Latina woman cannot get shelter from a husband threatening to kill her multiple times because she can’t prove she is English-proficient, then something is very wrong. These exclusionary policies are inherently oppositional to the goal of human liberation and the women’s movement, and if feminist theorists do not address this, then not only will real change remain absent, but we will continue to lose the lives  of women around the world. These are human beings that deserve to live and exercise their rights; that deserve to celebrate their multi-dimensional identity, instead of suffer from it because feminist theory and societal structure are ignoring them. Feminist theorists, we need you to be honest with yourselves and your privilege. We need you to address the complexity and beauty of every individual, help use these differences to resist against oppression instead of perpetuate it, and ultimately harness and use the full power of group solidarity to truly and genuinely fight for human liberation.

Grand Targhee Ski Resort Essay

What is service culture? â€Å"Service Culture† is â€Å"a shared purpose where everyone is focused on creating value for others inside and outside the organization.† (Ihara, 2011). In this paper, we will discuss how the management of Grand Targhee created a service culture, how fun relates to establishing a service culture and which product Grand Targhee is successful and why. According to the Case Study, you can see that the management of Grand Targhee created service culture based on customer satisfaction. Their target market is aimed to people prefer more individual and personality services. To rely on 4P of Marketing (Product, Price, Place and Promotion), they made themselves became unique. Product, they know their liabilities and their disadvantages therefore they tried to differentiate themselves. Their disadvantages are firstly, they have 3,000 acres but they only got 4 full-sized lifts, which is half if compared to Jackson Hole’s. Secondly, their locatio n does not allow them to have the development of real estate around their area to attract customer. However, they created their service culture based on their disadvantages. They have their unique riding program which brought the turnover from $8,000 to $15,000 in three months of seasons. Their services made their customers enjoyed the time they spent in the ski private lessons to have fun and make they feel more confidence about themselves. They help their customers excess what their want which are goods or services that are not necessary but that customer’s desire or wish for. (Monroe County Women’s Disability Network). They make sure their customers are satisfied with the services they provided. It’s obviously that they success with their pricing which worth their services. That’s why 100% their customers come back for seconds. In addition, their promotion campaigns are really good. They sponsored for schools ski programs in local. Their successes with their Kid Programs lead their attractive to more customers for their private lessons services. The W ord of Mouth (passing information from one person to another person) is a really powerful tool to advertise their services without any expenses for media. If the Kids from schools sponsored joined the Ski lessons and interesting to continue those lessons, they would let their parents know, and their parents would tell their friends too. The factor â€Å"fun† relates to establishing a service culture through their programs to their staff morale. They are successful with their Kids programs. It’s obvious that their programs must be really fun so it could attract children and kept them running smoothly. Besides it, the fun factor also involved in their staff morale. They make the job of every single one in the business felt comfortable and enjoy their job. They did not make the pressure on every department; instead, they graded and motivate their staff by performance and payment. That is the reason why they can push the rating of ski patrol from 44% in five years ago to 88% in last year. The product Grand Targhee focused on to create interaction between the guests and employees is their private Ski lessons. This service is successful because they create the connection and commitment between their staff-customers and themselves. They paid their instructors rely on customer satisfaction and returning business, that will be the large encourage to their staff do their jobs at their best. They motivated their staff, from the parking lot attendants to ski patrol, make them feel they are a part of the establishment. Targhee now can control their services quality at the highest level. Their staff will try as much as they can to excess customers satisfaction. You can see that they are also successful with their effective marketing plan which is when management is communicating effectively with guests, employees, and community leaders. (Brown, 2007). They made their staff did as they expected. They made customers kept coming back for them. The ski schools from other resorts run as loss leader but not for Targhee. They are more concentrate into their private lessons programs with the good leadership therefore their ski school brought 4.5% of revenue and their net earnings is 30.1%, double to national average. To sum up, Targhee created a service culture very unique. They rely on their customers satisfaction. They make the differentiation between them and others places whom has greater advantages to them. They has an effective marketing plan based their Product, Place, Pricing and Promotion. They know how to develop their potential and turn their disadvantages into their opportunities. References: Brown, D. R. (2007). The restaurant manager’s handbook. Ocala: Atlantic Publishing. Ihara, A. (2011, 06 26). Up Your Service. Retrieved 02 04, 2013, from Up Your Service: http://www.upyourservice.com/blog/service-culture/service-culture-what-does-i

Warren Buffett essays

Warren Buffett essays Warren Buffett is an American icon, but an enigma, of sorts, also. Investors, stockbrokers, analysts, and students of finance have studied the strategies of Mr. Buffett for decades, and more often than not, they are left with more questions than answers. Buffett was born in Omaha, Nebraska in 1930. His father, Howard Buffett, was an accomplished stockbroker and Congressman, and is primarily responsible for fostering Warrens love for number crunching and capitalism. In the archives of history, he will simply be remembered as the greatest stock market investor of modern times. At an early age in life, Buffett began to develop an affinity toward the art of investing. As a matter of fact, he was only eleven years old when he purchased his first shares of Cities Service Preferred. At $38 per share, these shares became the first baby steps in the life of who would eventually become Americas second wealthiest individual. As a teenager, Buffett turned his investing interests toward real estate. Buffett purchased some Nebraska farmland, and turned around to lease it out to a tenant farmer. That investment calmed his investment fever down until he became a senior at the University of Nebraska. It was there that Buffett was introduced to a book that would become the catalyst for his sparking his true entrepreneurial spirit. The Intelligent Investor, by Benjamin Graham, taught Buffett to ignore the trends that sweep Wall Street and instead hunt for stocks that trade far below their actual value. Buffett was a mathematical wizard, and the intense analysis of corporate balance sheets required by this method appealed to him. Once Buffett had graduated the University of Nebraska, he attempted to pursue a graduate degree at Harvard Business School, but this dream was quickly thwarted when he was denied admission. This turned out to be a blessing in disguise. ...

Chevrolet Branding in Europe

Chevrolet Branding in Europe Strategic Problem and Issue Identification The Project Midas team has a number of issues to address before marketing the Chevrolet brand in Europe. For instance, this brand is not known by many European customers. This gap is critical towards coming up with a powerful marketing strategy for this car brand.Advertising We will write a custom case study sample on Chevrolet Branding in Europe specifically for you for only $16.05 $11/page Learn More Many European car buyers â€Å"have several preconceptions of American cars† (Kerin and Peterson 649). They also believe that such American cars are uneconomical. The marketing team also faces a number of challenges. For example, the poor performance of the Daewoo brand will affect the team. General Motors (GM) managed to win the trust of many European customers. However, the team should identify new strategies in order to make Chevrolet a leading brand in Europe. The team is required to embrace the best brand positioning strategies. A number of challenges will also affect these strategies. The Project Midas team is â€Å"required to carry over names for dealers, operating policies, and individual-product models† (Kerin and Peterson 634). A powerful strategy is required for the new Chevrolet brand. The important goal is to identify a powerful positioning strategy that can produce these goals. These goals include â€Å"complementing GM’s multi-brand portfolio in Europe, retaining the global image of the Chevrolet brand, and resonating with European car consumers† (Kerin and Peterson 634). Analysis and Evaluation The provided case study identifies the major issues affecting the Project Midas team. To begin with, many European car buyers have been admiring the Daewoo brand. The Daewoo brand â€Å"is admired by members of the European middle class† (Kerin and Peterson 639).Advertising Looking for case study on business economics? Let's see if we can help y ou! Get your first paper with 15% OFF Learn More According to many clients, Daewoo Company was also producing good cars. The introduction of the Daewoo Matiz proved successful for the company. However, Daewoo Company became bankrupt in 1999. The formation of GM Daewoo Auto and Technology Company supported the performance of the brand in Europe. The firm used a powerful positioning research to attract the right customers. The brand also became admirable in the content. This achievement shows clearly that GM can market the Chevrolet brand in Europe successfully. The Chevrolet brand presents a powerful image to every potential customer. The number of threats faced by the Daewoo brand can make the Project Midas team unsuccessful. For instance, GM Daewoo lacked a proper advertising strategy in Europe. The company did not â€Å"embrace new product development strategies† (Kerin and Peterson 648). The depreciation of different Korean brands in Europe affected GM Daew oo’s performance. There is also â€Å"a huge disconnect between the customer belief about the realities of the GM Daewoo and the Chevrolet brand in Europe† (Kerin and Peterson 649). Recommendations The Project Midas team should therefore consider the realities presented in the case study. GM Daewoo has encountered several weaknesses and challenges. These weaknesses should be converted into strengths in order to make the Chevrolet brand successful. The Project Midas team should embrace new strategies in order to emerge successful in Europe (Kerin and Peterson 636). The firm should consider the strengths of the Chevrolet brand in other markets.Advertising We will write a custom case study sample on Chevrolet Branding in Europe specifically for you for only $16.05 $11/page Learn More A powerful advertising strategy will ensure more buyers understand the quality associated with this car brand. The company should also produce both diesel and petrol cars in order to attract more customers. A powerful awareness campaign should be used in order to make this car brand successful in Europe (Kerin and Peterson 648). GM should also target different classes in the continent. This approach will ensure Chevrolet becomes a successful brand. Kerin, Roger, and Robert Peterson. Strategic Marketing Problems: Cases and Comments. Upper-Saddle River, NJ: Prentice Hall, 2009. Print.

Caroline Kennedy - Japan National Press Club Address

Ambassador Caroline Kennedy Address at the National Press Club of Japan delivered 17 December 2015, Tokyo, Japan All my senior colleagues from the U.S. Government [off mic, removes translation headset] head over to the Press Club at some point during their visit, and are grateful for the warm welcome, the frank discussion of issues, and the opportunity you provide for us to communicate with the people of Japan. Democracies cant function without a strong relationship between a free and independent press, and a transparent and accountable government. Im continually impressed by the serious coverage, and the wide variety of media outlets that exist here in Japan. And one of the good things is that, unlike at home, I cant understand most of what you say. Preparing for the opportunity to speak with you has given me the chance to reflect on my two years in Japan and on the year ahead and I’d like to share some thoughts with you today. First and foremost, the U.S.-Japan alliance is as strong as it has ever been. Just last weekend, the Yomiuri/Gallup poll showed that U.S.-Japan relations were in better shape than at any time since the poll was first taken 15 years ago. Thanks to the efforts of generations of Japanese and Americans in government, business, science, architecture, anime, martial arts our two countries have created a partnership that not only enriches the lives of our citizens, but plays a critical role in addressing global challenges. Our bilateral partnership is now at the center of powerful multilateral coalitions. Smaller more vulnerable countries need our help to succeed, and sometimes to survive. Problems like climate change, terrorism, poverty, disease, and nuclear non-proliferation cannot be addressed by any one country acting alone. They are global concerns that need international action. The U.S. and Japan are called upon not just to engage, but to lead. As two of the most powerful democracies in the world, we must never forget that our shared values of freedom, democracy, and the rule of law are our greatest strength. There are countless examples to prove this point, but let me mention some from just the past few weeks: Five days ago, JAXA and NASA astronauts landed safely after six months together on the International Space Station. Last month, the U.S. government began exploring the possibility of bringing Maglev to Maryland. And just last weekend, our countries were leaders at the historic COP21 talks where we committed to double our R budget[s] for renewable energy over the next five years. Each of these initiatives is built on our shared commitment to innovation and building a better, safer world. Thats why other countries look to the United States and Japan for advice, investment, and security. Two years ago when President Obama appointed me to this position, he said he wanted to send a strong message that the Rebalance to Asia was a core element of the U.S. foreign policy, and that it is built upon the unshakeable foundation of the U.S.-Japan alliance. On his State visit here in 2014, the President reiterated that the United States is a Pacific nation, that we are committed to the defense of Japan. He emphasized that this is a transformational moment for the alliance and we need to make the most of this once-in-a-generation opportunity. The President knows Prime Minister Abe to be a dynamic leader with a forward-looking vision for his country. Hes impressed with the Prime Ministers economic revitalization program and commitment to the empowerment of women. President Obama also stressed that improved relations between Japan and its neighbors is in the national interest of the United States and asked me to help move this process forward. As the first working mother to serve as U.S. Ambassador here, the President asked me to reach out to Japanese women and families to share the U.S. experience. And he asked my children to encourage their generation to invest in the future of this critically important alliance. The President hoped that sending the daughter of a Pacific War veteran to serve as Ambassador during this 70th anniversary year would remind people in both countries of the power of reconciliation and the possibilities for peace. Ive been profoundly moved by the special place that President Kennedys memory holds in the hearts of the Japanese people. Im inspired that his call to service resonates so deeply here. The warm welcome that my family has received has deepened our commitment to live up to this legacy and do our utmost to bring our two great nations even closer. Over the past two years, thanks to the Ministry of Foreign Affairs, Ive welcomed former American POWs to the Embassy. Theyre about the same age as my father would be, and they bring the same message of reconciliation. Whether they were captured in China, survived Bataan and Corregidor, or were shot down over Tokyo despite their suffering, they also tell of kindnesses received from Japanese soldiers who shared food with them and took great risks to help them survive. For me, personally, the most powerful moment of last year was in March when I met the family of the captain of the Japanese destroyer that sank my fathers PT boat. Like my father, Captain [Kohei] Hanami went home after the war to enter public service serving as the mayor of his town in Fukushima. Seeing the photo from the 1950s that my father inscribed, To Captain Hanami late enemy, present friend was a powerful reminder that even during times of conflict, we have more in common than divides us. And only a few weeks later in April, on a grand and public scale, I watched Prime Minister Abe deliver an historic address to a Joint Session of Congress after laying a wreath at Arlington Cemeterys Tomb of the Unknown Soldier and the World War II Memorial. That eloquent speech made a powerful impression on the American people. In it, the Prime Minister called our relationship an alliance of hope. And I have been struck in the recent months by the ways in which thats true. In the area of security, the passage of the Peace and Security [Preserved] Legislation and the revised Defense Guidelines1 have provided a strong foundation for our future cooperation in an increasingly tense regional environment. America has forward-deployed its most advanced radar, ships, and aircraft. Our dedicated service men and women are stationed here to put their lives on the line for the defense of Japan. And yesterday our two nations advanced an agreement in principle on a new Host Nation Support package. This five-year agreement represents another significant achievement for the alliance. The United States appreciates the support and cooperation which will underscore the Rebalance to Asia and demonstrate the enduring strength of our alliance. At joint-use bases in Misawa and Sasebo, and joint exercises like Yamasakura, I have seen the mutual respect our forces have for each other. Their strong real-world relationship is nowhere more in evidence than during the humanitarian missions weve conducted in the Philippines and Nepal. This cooperation has its roots in Operation Tomodachi, conducted in Tohoku after the tragedies of 3/11. And now, the United States and Japanese forces are working to save lives and bring hope to other countries suffering from natural disasters. In addition to bilateral security challenges, our governments must confront 21st century issues of terrorism and cybersecurity, and we must prevent the militarization of space. Were expanding our security cooperation to include regional partners like Australia and India who share the same democratic values. Strong ties between Japan and Korea are also critical to these efforts. Yet even as we increase our security cooperation and expand its scope, were mindful of its impact on local communities particularly in Okinawa.2 Thats why we have worked with the Government of Japan to develop and implement the Okinawa Consolidation plan3 which, when complete, will result in the strategic realignment of our forces across the Pacific region, the return of 68% of the land south of Kadena, and 4,000 additional hectares of environmentally pristine land, almost 20% of the total U.S. holdings. The West Futenma Housing Project, returned last March, is being developed into a state-of-the-art medical facility. And just about 10 days ago, we announced the early return of three parcels of land in Naha that will accelerate that process and reduce traffic congestion. We are going to keep working at this because we are grateful to the people of Japan for welcoming generations of U.S. service members, and we strive to be good neighbors in return. In the area of economics, our countries are closer than ever. The United States is the Number One foreign direct investor in Japan, and Japan is the second-largest investor in the United States. Companies like Boeing, Sandisk, and 3M perform state-of-the-art manufacturing here, and Apple is building a major research center in Yokohama. Together, we are expanding the frontiers of knowledge in brain science, regenerative medicine, and robotics. Disney Princesses and baseball are big business in both countries. Our strong bilateral relationship is now going global as our two countries led the region to conclude the largest, most far-reaching, high-standard trade agreement ever negotiated: TPP. This agreement will create good jobs and export opportunities for our farmers, manufacturers, and small businesses. It will lift millions out of poverty and into the middle class on both sides of the Pacific. It will promote our core values by banning child workers, raising labor standards, and requiring state-owned enterprises to compete fairly. TPP will stimulate invention and creativity in all 12 countries by protecting intellectual property. And it has strong, enforceable provisions to prevent wildlife trafficking, illegal fishing, and preserve biodiversity. As other nations join TPP and these provisions also become part of upcoming agreements with Europe, our shared values will define the economic architecture of this region and the world for years to come. And to anyone who wants to ask the follow-up question, I can answer that right now: Yes, Congress will pass TPP. Looking ahead, perhaps the most important issue for our countries to tackle together is climate change. As President Obama said of the historic agreement reached in Paris, We met the moment. But he acknowledged that our work is just beginning. The U.S. and Japan must be leaders in the movement toward a low-carbon future and help developing countries do the same. Clean and renewable energy will provide millions of jobs in a market with an estimated nine billion users by 2020 [2030?]. American and Japanese companies are already developing the cars, batteries, and power-grids of the future. As Secretary Kerry said, How we implement this agreement, how we set our targets and build it out, will determine whether we are able to address one of the most complex challenges humankind has ever faced.4 We have the solutions and the capital to implement and scale game-changing solutions right now. It makes business sense; it makes environmental sense; and its the right thing to do. In order to tackle this issue, and so many others, we need to enlist the next generation. They need to understand why their parents and grandparents invested so much in the U.S.-Japan alliance, and see it as something amazing they want to be part of. The best way to recruit them is to provide opportunities for them to get to know each other, to discover and explore life in each others countries. At the U.S. Embassy, we are making an all-out effort to meet the goal set by President Obama and Prime Minister Abe of doubling student exchange numbers by 2020. We conduct outreach programs at high schools and universities. We have a college advising system across Japan. We are energizing Japanese alumni of U.S. schools as the best advocates for study abroad. And were trying to reach out to younger students in new and different ways and involve them in issues they care about. (Im not supposed to go too fast.) [Pauses for possible translation lag] For example, Im now working with high school students in Tokyo, Okinawa, Korea, and the South Bronx in a teleconference exchange where students share their fears, hopes, and dreams for the future. We also connected an elementary school in Kyoga Misaki with one in Manchester, Massachusetts. Theyre collaborating through technology on the study of an unusual natural resource that they have in common a beach with Singing Sands. We hope both these efforts, along with more traditional ones, will inspire young Japanese and Americans to explore the wider world as they get older. The Japanese government has made significant resources available for study abroad, but we need the business community and academic institutions to keep pushing forward on this agenda.5 I know the world today can seem like a daunting place, and there are people in both our countries that would rather turn inward and stay focused at home. But we need to show our children that thats not who we are. As Japan assumes a seat on the [United Nations] Security Council for the 11th time and prepares to host the G-7, 2016 promises to be a a year when our two nations can work even more closely on our shared priorities. We are the largest contributors to the United Nations and the largest donors to the Green Climate Fund. Our healthcare experts coordinate closely in West Africa to battle Ebola. Last March, our First Ladies announced a partnership between the Peace Corps and JPOV [Japan Overseas Cooperation Volunteers] to educate girls in Southeast Asia. Our diplomats worked closely in recent months to implement the Iran nuclear agreement. Together, were combating terrorism and helping millions of desperate refugees build a better life. We are the people who step up. We shoulder the burdens of leadership because we have benefitted from the dialogue, partnership, and rules-based order that emerged from World War II. Prime Minister Abe calls it a proactive contribution to peace. President Obama laid out his vision at the United Nations when he said, To believe in the dignity of every individual, to believe we can bridge our differences, and choose cooperation over conflict that [is] not weakness, that is strength. It [is] a practical necessity in this interconnected world. Americans and Japanese can take great pride in the U.S.-Japan alliance. Its been built through countless acts of reconciliation and friendship. Its sustained by respect and hard work. It brings knowledge and opportunity. Our countries have distinct national cultures, myths, and traditions. These differences make the closeness of our partnership even more remarkable in todays fragmented world. Together, our nations demonstrate the power of history to bring hope, the power of knowledge to bring progress, and the power of freedom to bring peace. As citizens of the U.S. and Japan, weve been given great gifts. I hope to be worthy of them as we build the alliance of the future. Thank you. Chairman Nishimura [as translated]:6 Thank you very much, Ambassador. You touched on the 70th anniversary, TPP, and youve already answered one of the questions, the follow-up questions, so thank you very much for covering diverse topics. And we have collected many [question] cards and representatives are now checking them to ask questions to you now. Question [as translated]: [inaudible self identification] newspapers. Our time is limited, so lets start with a hard question. I would like to ask you about politics and security. This year happens to be the 70th anniversary ofthe end of World War II, and you participated in memorial services in Hiroshima and Nagasaki, so I would love your comments on visiting those two [cities.] And the G-7 will be hosted in Japan this year, so what do you think about President Obama visiting those two cities? Would you recommend the President to visit those two cities? Thank you very much. Ambassador Kennedy: Visiting Hiroshima and Nagasaki I think is one of the most powerful experiences anyone can have. I first came there in 1978 with my uncle, Senator Kennedy, and now I visited with my children, and I had a chance to walk through the Peace Park, which I hadnt been able to do at the larger ceremonies. President Kennedys proudest achievement was the limited Nuclear Test Ban Treaty, so it has a great personal meaning for me as well. I know that President Obama is also committed to a world without nuclear weapons, and I think anyone who goes there feels like a renewed commitment to work for peace in any way that we can. As far as the Presidents visit there, I as you know, presidential scheduling is extremely complicated, and thats many months away, so I really cant really speculate on what would be possible. Question [as translated]: Thank you. Next on Okinawa, [an] Okinawa newspaper is asking me to ask [about] Okinawa. As as you referred to in your presentation, you talked about the return of lands south of Kadena, and you also participated in the memorial service this year. Okinawa has a unique history compared to other parts of Japan and has a high concentration of U.S. bases. So what do you think about this reality? Okinawa is opposing the landfill project and relocation of Futenma, so what do you think about this point? And if Japan were to propose a Plan B alternative to the Henoko plan, is the U.S. going to consider it? Thank you. Ambassador Kennedy: Well, Okinawa the United States, first of all, is works very hard to be a good neighbor, and we are very grateful to the people of Okinawa for the support that they have given to generations of U.S. service men and women. I visited there four or five times now, and Im always struck by the strength of the communities and as well as the commitment of our service men and women. We are working hard to reduce the impact of the bases. We understand how important this is. People worked very hard, considered many options, and developed this plan that I think is the best of any other plan that was considered. And I believe that we are at a turning point, and that once the next few years will be critical and once we are able to move MCAS Futenma out of Naha, that the situation will improve. And were committed to doing that. We are working hard to do it as fast as possible. We have taken these early land return steps, as you know, and we are working to give to return additional lands as well as to realign our forces. So I think the future will be better, and I think that that plan is the plan that we should implement as fast as possible. Question [as translated]: Next question, on refugees, Syrian refugees are flowing into Europe, and there was a terrorist attack in Paris, and even in the presidential election campaign, the refugee issue is under the spotlight right now. It is a political issue in Japan as well, so I would appreciate your perspective on the refugee issue. Thank you very much. Ambassador Kennedy: I think anyone who has turned on the television can see that this is becoming the humanitarian issue of our time. I mean, this is a huge crisis, and the United States is is working hard, and so is Japan. Were grateful for the major contributions that Japan has made to improve the lives of the refugees and support them. President Obama has been very clear that we are committed to destroying ISIL and that we must also welcome refugees into the United States and and not discriminate against any Muslim-Americans that are that are our neighbors and our friends. And so I think that this issue is going to be with us for some time, and all countries have an obligation to solve the underlying conflict that is causing this crisis as well as to help the families who are forced to leave their homeland. Question [as translated]: One last question: This year happens to be the 70th anniversary of the end of World War II, and Prime Minister Abe made a statement. And Ambassador, you expressed disappointment when Prime Minister Abe visited Yasukuni Shrine, but what do you think about his statement this year? Ambassador Kennedy: Well I was here for the year, and I watched the process that the prime minister conducted with a panel and discussion, and I thought that the the United States government welcomed the statement that he released, and it had a strong expression of remorse for the past suffering that was caused by Japan as well as a commitment to uphold previous government statements. So I think that the United States and all countries recognize that Japans record over the last 70 years has really been a model for all nations. Its contributed to peace and stability and played a great role internationally, and so I think that that the U.S. government, the President, and Secretary Kerryall issued statements of support for the prime ministers statement. Question [as translated]: Thank you.On TPP I have two questions. You said the Congress will pass TPP for approval, but the U.S. is heading towards the political season, and both parties are opposing the TPP. So why are you so optimistic about TPP? Next, on Japanese agriculture, Japanese farmers worry about losing markets against cheap foreign produce including [from] the United States, but there are some options for Japanese farmers to export overseas, so do you have any tips for Japanese farmers so that their produce may be welcomed in the United States? Thank you. Ambassador Kennedy: Well, if I can take the second question first, Japanese farmers produce the most amazing products among the most amazing products in the world, so no one but Japanese farmers could produce the peach-flavored strawberry in the winter. And I have met young Japanese farmers. I work with the EnGei Agricultural high school, and I see the young people there who are committed to careers in agriculture. They have They also take care of bonsai plants at the Embassy that they are lending to me. And Ive met with Future Farmers of Japan and [Future Farmers of] America, and I know that these partnerships have been going for 50 years or more. And so I have no doubt that Japanese farmers will succeed in within the TPP context. And there will be, you know, challenges, but I visited farms where many generations are working together and growing amazing things. Theyre selling directly to consumers. Theyre selling their products, you know, in innovative ways, so and I think that what they what they produce is so exceptional that Im confident that they will be successful. As far as TPP goes, trade agreements are never easy to pass, but the American they always do, and President Obama is absolutely committed to this agreement, and he has a very strong record of achievement on things that he cares deeply about, and so I have no doubt that when this all comes together that TPP will pass. As far as politics, thats something else. Question [as translated]: Thank you. Next, on women: So you said that you have been asked by the President to share your experience with the Japanese people, and when you look at the gender gap index, Japan is below 100th in the world. Bu what do you think could be the breakthrough for Japan to move forward with womens advancement in society? Thank you. Ambassador Kennedy: Well, the first of all let me say that this is an issue that the U.S. has to work on as well. We have not solved this problem. Its still too difficult to balance work and family in the United States, but I think that by sharing our experiences we all can hopefully do better. I dont think theres one thing one breakthrough. I think this is going to take a sustained effort, and its going to have to involve men, women, children, businesses, academia and I think that this is certainly something that is in the the long-term interest of Japan and the short-term interest of its families and workers. And I think the prime minister has set forward many of the measures that need to be implemented. People know what they are revisions in the tax code, legislation, flexibility in the labor market there are many, many things that we that we could name, but I think the main thing is the commitment to steady progress, and I the women that I have seen in Japan are so dynamic, and and I think that they really have the power to transform anything they set their mind to. So I am eager and hopeful that this will be a successful initiative. Ive seen progress since Ive been here, and Im, you know, honored to be a part of it and to to watch and cheer from the sidelines. Question [as translated]: Thank you. Ambassador, you touched upon student exchange. So some Japanese young people are inward-looking, so could you explain to them what could be the merits of studying in the United States or U.S. colleges? Ambassador Kennedy: Well, I understand why they dont want to leave Japan. Its really wonderful here, but I will say that I think that studying in another country is one of the most transformative experiences you can have, and everyone that Ive spoken to myself included who have spent time studying in another country find that it changes your life. It gives you great perspective on your home as well as the country in which youre studying, and it opens up possibilities for your future that you would have never considered. And I think that that its also true that more Japanese women than men study abroad, so I think and as companies globalize and the worlds more interconnected, I think that that Japan should take advantage of this great resource as well. I think for the for kids and for parents theres this is really a great adventure, and one of the things thats exciting about having children is is being part of their adventure, and I think that they usually come home, so I always say to parents not to worry. But to the kids I think its its really one of the greatest experiences you can have, and you will come home and find opportunities and success that you that are much greater than you would have had you not taken that chance. And so I think businesses really need to work on this and convince kids that they wont lose out in the job-recruitment cycle. And I think that universities need to work on it to make it easier for students to go back and forth. And I think were working at the Embassy to partner working with MEXT to create partnerships between institutions that will make it easier for students to transfer credits, to go back and forth, to have internships. And I think that what were seeing is that there are people who are interested in doing this, but we need to make it easier easier for them. And I would like to say that there are record numbers of Americans coming to Japan in the last few years, so we need to work on the Japanese numbers, but at least our message is getting through in the United States. [Formal presentation of gift to Ambassador Kennedy] Book/CDs by Michael E. Eidenmuller, Published by McGraw-Hill (2008) 1 PDF of Guidelines here (Source: www.us.emb-japan.go.jp) 2 There is considerable controversy, regionally and beyond, concerning U.S.-Japan consolidation efforts within the Okinawa Prefecture; see, for example, here, here, here, and here. 3 Consolidation Plan for Facilities and Areas in Okinawa.pdf (Source: www.mofa.go.jp) 4 Inexact quotation, provided the reference is to Secretary Kerrys COP21 Plenary Session remarks which ran how we implement our targets, how we build this agreement, how we build it out for each of our nations and how we strengthen it in the time ahead that is what will determine whether we’re actually able to address one of the most complex challenges humankind has ever faced. A Google search did not locate any alternative content attributable to Secretary Kerry which as closely resembled the comments cited by Ambassador Kennedy. Both sets of remarks, however, are substantially similar in meaning. 5 See, for example, these resources 6 Q transcription at this point forward from Japanese to English only is a combination of the above in-video recording translation and a translation provided by japan.usembassy.gov See also (offsite): The U.S.-Japan Alliance: Review of the Guidelines for Defense Cooperation.pdf (INSS Strategic Perspectives 18 March 2015) Audio Source: DVIDShub.net Image of Kennedy Source: japan.usembassy.gov Audio Note: AR-XE = American Rhetoric Extreme Enhancement U.S. Copyright Status: Text of address QA excluded and audio = Property of AmericanRhetoric.com. Image = Uncertain. [Chairman Nishimuras introductory remarks and formal introduction of Ambassador Kennedy] Ambassador Kennedy: Good Afternoon. Thank you for inviting me to this gathering. Id like to thank Managing Director [Yoshinori] Nakai for welcoming me here today and Chairman [Yoichi] Nishimura of the planning committee for serving as the moderator. And thank you all for coming.

Impact of WorkLife Balance on Employee Performance Essay

Impact of WorkLife Balance on Employee Performance - Essay Example In this paper, the main discussion will be centered on reviewing the relevant literature about the measures that can be implemented by the organization in order to create a fine balance between the needs of the employees and the company so as to enhance positive outcomes for both parties. According to Beauregard and Henry, â€Å"Competing demands between work and home have assumed increased relevance for employees in recent years, due in large part to demographic and workplace changes such as rising numbers of women in the labour force, an ageing population, longer working hours, and more sophisticated communications technology enabling near constant contact with the workplace†. In as far as work balance is concerned, the employees should also be in a position to cater to their own family needs and interests. There are likely to be positive outcomes for both the employees and the employers. Research has shown that employees who are not given the opportunity to pursue their own goals are less satisfied in their work compared to those who are given the autonomy to make decisions that can impact on their goals and the needs of the organization. Jackson and Schuler argue that employees are not only motivated by financial gains but the autonomy to make decisions as well as to pursue their personal goals. This helps to create quality relationships between the employees and the organizations where mutual understanding can be enhanced. Against the rising demand of the need to create good industrial relations where dialogue between the employees and the employers can be supported to work together for the betterment of the company as a whole, the UK government has established The Partnership at Work Fund and it was launched under the Government grant scheme through the Department of Trade and Industry in 1999.

Assessment of Views On Democracy Essay Example | Topics and Well Written Essays - 2250 words

Assessment of Views On Democracy - Essay Example The United States model of democratization is rather political. This form of democratization emphasizes on a political struggle of democrats seeking dominance over non-democrats. Political parties have a crucial place in this model. This models aims at gaining political liberties. In this process, institutions receive a lot of attention with democrats ensuring there is a level of democracy in political parties, elections, and institutions that fight for civil rights. This model has been the guideline of the United States struggled for democracy over the years. The nations politics consists of democrats fighting non –democrats and implementation of policies that favor the existing institutions. In its promotion of democracy, the United States urges other nation to adopt this model. The Bush regime of the United States made efforts of promoting this type of democratization. In most of the cases, these two models usually overlap. Carothers gives the illustration of Canada; a coun try that had focused on the developmental model, but is recently making advances into the political model through the promotion of institutions. Carothers presents a guideline that characterizes the democratization process. One of these involves the presence of a vibrant and independence of the civil society.

Registered nurse and Registered practical nurse should have individual Essay

Registered nurse and Registered practical nurse should have individual regulatory body - Essay Example As stated by Melrose and Wishart (2013), RN’s study for a longer period of time and have more in depth scope of practice and have greater knowledge in decision making, critical thinking, leadership, research utilization, resource management and healthcare delivery systems. An RN focuses on greater understanding of patient care and identifies the need for involvement of other health professionals (Melrose &Wishart, 2013). RPN’s focus on collecting data such as vital signs, monitoring the progress of patients and reporting any adverse reactions. RN’s not only gather data, they incorporate the data in a more holistic approach for better patient care (Melrose &Wishart, 2013). Considering their educational background, RPN’s have been trained to care for stable patients, where there may not be medical interventions required. The autonomy of an RPN will depend on the complexity of their patient’s condition (RPNAO, 2012). The RPNAO explains that when the care of a patient becomes more complex, there is a greater need for RN’s. This information would imply that RN’s have further educational training that allows them to care for patients with greater needs. On the other hand, one would argue that the nursing knowledge of an RPN is comparable with the educational knowledge of an RN and for this reason they should be regulated under the same body. Along with RN’s; following graduation, RPN’s take a national certificate examination that will allow them to obtain their license to practice. RPN’s also study from the same body of knowledge as RN’s and have a more focused foundational knowledge. In addition, over the past 10 years, it is evident that the RPN program has started to lengthen and their scope of practice has become broader and comparable with RN’s (RPNAO, 2012). Martin and Weeres (2012) suggest that RPN’s are not working to their full scope of practice and are unable to utilize their

Unit 2 Essay Example | Topics and Well Written Essays - 500 words - 2

Unit 2 - Essay Example (CFA, 2009) II. There is no single or correct value for a ratio. Normally, the ratio value may be too low or too high in comparison to reference value. Ratios can therefore mislead especially when they are not combined with economic need and management of the company. Therefore, one must consider the products, competitors and the vision of the company. III. It is generally hard to define the goodness- appropriateness of the ratio or its badness. Ordinarily, high cash ratio is historically classified and may be interpreted as a good sign especially when the company is growing, but could also interpreted as a sign that the company is no longer a growth company. V. The inflation also changes companys balance sheet hence affecting the profits accrued from the organization. Therefore, a ratio analysis of one company over time or a comparative analysis of companies of different ages must be scrutinized with understanding (CFA, 2009) I. Free cash flow is the amount of cash that a firm has in the bank at any given time, after all of its bills and payables are accounted for. It is determined on a daily, weekly, monthly, or yearly basis. Free cash flow is given by the total cash flow or the earnings with noncash charges added back in, minus capital spending. II. Free cash flow is important in the progress of any business because an excellent indicator of the strength of the marketplace. It normally focuses on the ability to pay bills and the remaining cash invested in growth and expansion projects. It is vital in assessing financial health of the company because it strips away all the accounting assumptions built into earnings III. Free cash flow is vital and it represents the operating cash flow after interest, the cash taxes, and normal capital expenditures. This is the cash flow that is available to a firm or a company used for dividends, debt repayment or the acquisitions of a new business. Investors use free cash flow in

Competitor Analysis Research Paper Example | Topics and Well Written Essays - 750 words - 1

Competitor Analysis - Research Paper Example The Toyota FJ Cruiser is its closest competitor with its similar off-road and SUV qualities, which are reminiscent of the FJ40 Land Cruisers. The car is built by Hino Motors, a Toyota subsidiary, in Japan and has shared numerous underpinnings of structure with the Toyota Prado (Consumers Union of United States 48). It debuted in its final form of production in 2006, following its introduction in 2003 as a concept car, and has been the Wrangler Jeep’s fiercest competitor in the SUV off-road category ever since. The automotive press with both acclaim and criticism has received the Toyota FJ Cruiser. One of its main strengths is that it is purpose driven and aggressively styled, especially considering that Toyota has been more focused on conservative designs (Schlee 1). Its off-road performance has also been praised, especially with regards to its functional interior and road manners. It has been highly praised by off road users because of its high performance. In addition, the Toyota FJ Cruiser has a large towing capacity compared to the Jeep Wrangler, which makes it better for pulling heavy loads, especially in an off-road environment. However, its body roll has been criticized, as has its lateral grip performance that is too low (Schlee 1), although it should also be noted that its suspension is designed for off road and long travel use. One of the major drawbacks for the FJ Cruiser is that exit and entry for the back seat is rather cumbersome (Best Cars 1). Another shortcoming is its blind spots, which make reverse parking difficult on the street due to restrictions placed on its rear visibility from its design. It also has smaller than average capacity, especially with the aforementioned cramped back seat area. With regards to limitation of visibility and blind spots, the FJ Cruiser’s low roofline and far away windshield limits ability to see ahead (Best Cars 1). The tire

Registered nurse and Registered practical nurse should have individual Essay

Registered nurse and Registered practical nurse should have individual regulatory body - Essay Example As stated by Melrose and Wishart (2013), RN’s study for a longer period of time and have more in depth scope of practice and have greater knowledge in decision making, critical thinking, leadership, research utilization, resource management and healthcare delivery systems. An RN focuses on greater understanding of patient care and identifies the need for involvement of other health professionals (Melrose &Wishart, 2013). RPN’s focus on collecting data such as vital signs, monitoring the progress of patients and reporting any adverse reactions. RN’s not only gather data, they incorporate the data in a more holistic approach for better patient care (Melrose &Wishart, 2013). Considering their educational background, RPN’s have been trained to care for stable patients, where there may not be medical interventions required. The autonomy of an RPN will depend on the complexity of their patient’s condition (RPNAO, 2012). The RPNAO explains that when the care of a patient becomes more complex, there is a greater need for RN’s. This information would imply that RN’s have further educational training that allows them to care for patients with greater needs. On the other hand, one would argue that the nursing knowledge of an RPN is comparable with the educational knowledge of an RN and for this reason they should be regulated under the same body. Along with RN’s; following graduation, RPN’s take a national certificate examination that will allow them to obtain their license to practice. RPN’s also study from the same body of knowledge as RN’s and have a more focused foundational knowledge. In addition, over the past 10 years, it is evident that the RPN program has started to lengthen and their scope of practice has become broader and comparable with RN’s (RPNAO, 2012). Martin and Weeres (2012) suggest that RPN’s are not working to their full scope of practice and are unable to utilize their

Competitor Analysis Research Paper Example | Topics and Well Written Essays - 750 words - 1

Competitor Analysis - Research Paper Example The Toyota FJ Cruiser is its closest competitor with its similar off-road and SUV qualities, which are reminiscent of the FJ40 Land Cruisers. The car is built by Hino Motors, a Toyota subsidiary, in Japan and has shared numerous underpinnings of structure with the Toyota Prado (Consumers Union of United States 48). It debuted in its final form of production in 2006, following its introduction in 2003 as a concept car, and has been the Wrangler Jeep’s fiercest competitor in the SUV off-road category ever since. The automotive press with both acclaim and criticism has received the Toyota FJ Cruiser. One of its main strengths is that it is purpose driven and aggressively styled, especially considering that Toyota has been more focused on conservative designs (Schlee 1). Its off-road performance has also been praised, especially with regards to its functional interior and road manners. It has been highly praised by off road users because of its high performance. In addition, the Toyota FJ Cruiser has a large towing capacity compared to the Jeep Wrangler, which makes it better for pulling heavy loads, especially in an off-road environment. However, its body roll has been criticized, as has its lateral grip performance that is too low (Schlee 1), although it should also be noted that its suspension is designed for off road and long travel use. One of the major drawbacks for the FJ Cruiser is that exit and entry for the back seat is rather cumbersome (Best Cars 1). Another shortcoming is its blind spots, which make reverse parking difficult on the street due to restrictions placed on its rear visibility from its design. It also has smaller than average capacity, especially with the aforementioned cramped back seat area. With regards to limitation of visibility and blind spots, the FJ Cruiser’s low roofline and far away windshield limits ability to see ahead (Best Cars 1). The tire

Apush Outline Essay Example for Free

Apush Outline Essay The Bonds of Empire, 1660-1750 o Rebellion and War, 1660-1713 ? Before Restoration (1660), England made little attempt to weld colonies ? Royal Centralization, 1660-1688 †¢ Restoration monarchs disliked representative government †¢ Charles II rarely called parliament into session after 1674, and none after 1681 †¢ James II wanted to rule as absolute monarch o Meant he would never face an elected legislation †¢ These 2 kings had little sympathy for Am.   RI, and Plymouth into Dominion of New Eng. o 1688= NY and the Jerseys came in o Sir Edmund Andros became governor of Dominion of New Eng. ? The Glorious Revolution in England and America, 1688-1689 †¢ Charles II converted to Catholicism on deathbed †¢ Eng. olerated James’ conversion to Catholicism b/c his heirs (Mary and Anne) were Anglican †¢ Bloodless revolution of 1688=Glorious revolution o Created limited monarchy in Eng. ? Promised to summon parliament once a yr. , sign all its bills, and respect traditional civil liberties o William and Mary (now king and queen of eng. after they overthrew James) dismantled Dominion of New Eng. o NY rebelled with Leisler’s Rebellion ? The Enlightenment †¢ In 1750 the Enlightenment’s greatest contributions to Am. life still lay in the future. A quarter-century later, Anglo-Am. drew on the enlightenment’s revolutionary ideas as they declared their independence from Britain and created the foundations of a new nation †¢ It was an age of optimism, tempered by the realistic recognition of the sad state of the human condition and the need for major reforms. The Enlightenment was less a set of ideas than it was a set of attitudes. At its core was a critical questioning of traditional institutions, customs, and morals. ? The Great Awakening †¢ In New England, the Great Awakening was influential among many Congregationalists †¢ In the Middle and Southern colonies, the Awakening was influential among Presbyterians and other dissenting Protestants. †¢ A time of increased religious activity. The revival began with Jonathan Edwards, a well-educated theologian and Congregationalist minister from Northampton, Massachusetts, who came from Puritan and Calvinist roots, but emphasized the importance and power of immediate, personal religious experience. †¢ Edwards’ sermons were powerful and attracted a large following. o Sinners in the Hands of an Angry God, is his most famous sermon. †¢ The Methodist preacher George Whitefield, visiting from England, continued the movement, traveling across the colonies and preaching in a more dramatic and emotional style, accepting everyone into his audiences.

Christianity and islam

Christianity and islam Reflection Paper: Both Christianity and Islam are very wide spread religions in the world which have a great impact on the lives of their believers especially spiritually. Their common originality, values and some believes has enabled most of their believers to respect and try to understand each others faith. In most nations of the world these two religions have formed the bases of the countries laws and are highly recognized by the governments. Though Christianity is widely spread compared to Islam, they impose the same challenge to each other Considering the similarities and the differences between Islam and Christianity, the two can be said to be very different since the main prophets and the holy books which form the basis and guidance of the respective religions are not acceptable to the other. Christian faith is based on birth, crucification, death and resurrection of Jesus Christ who is the messiah which is contrary to the Muslims view of Christ being just a prophet among the many. Comparison between the two religions was much easier because theres a clear difference between the beliefs of the religions as well as practices in time of worship. This is because in day today life of the respective believers their religious views are aired. Getting the historic origin of the two religions was much easier especially that of Christianity which begun as a Jewish sect in the Mediterranean and Islam in the 7th century after the death of Prophet Muhammad. Getting the differences between the two both being Abrahamic religions and the holy books the Quran and the Bible referring to similar ancient people like Isaac and Ishmael in a related context. Introduction Christianity is a religious belief which begun as a Jewish belief and is seen as Abrahamic religion. Its followers are referred to as Christians. They believe in Jesus Christ the messiah as the prophet send by God to save mankind and the holy bible as the guide of their faith. They also believe that the messiah who came in the form of mankind suffered, died and resurrected to remiss them of their sins. It is also believed that he would return to reward those who have lived according to the doctrines taught by the holy bible.   Ã‚  Ã‚  Ã‚  Ã‚  Islam is an Arabic word meaning submission and therefore Islam religion is believed to be an Abrahamic religion which believes in submission to the almighty God Allah and Muhammad as the prophet. Quran is the holy book believed to be the guideline of the Muslims who are the of the Islamic religion. It is believed that Allah repeatedly revealed it to Muhammad verbally through angel Jibril and the original Arabic version is the final revelation from God which is verbal. Historic background According to Stern(11-15) Christianity originates from the word kristos which is a Greek word meaning the anointed one and it is a monotheistic religion. It guided by the life and teachings of Christ Jesus as shown in the holy bible. It begun as a Jewish sect from the eastern Mediterranean in the first century and by the 4th century was already dominant in the Roman Empire. Most of Europe was Christianized by the Middle Ages but Middle East, North Africa and some regions in India remained with minority Christians. It spread to America, Australasia and all over the world through colonization, discovery work and missionary work hence became a major influence in Western civilization shaping. Thrower argued that It is the words largest religion and represents about a quarter of the entire population, also considered as a state religion in several countries (21-25) It is categorized into three groups: Catholics, Protestants and orthodox.   Ã‚  Ã‚  Ã‚  Ã‚  Islam began developing as from the 7th century with the reconstruction of Prophet Muhammads life after his death. It started spreading in Atlantic Ocean to Central Asia after Prophet Muhammads first recitation of the Quran. According to Williams (1994) The Great Mosque of Kairouan is considered as origin of the western Islamic world mosques and is preserved up to now. Reference to Abdul-Rahman Islamic dynasties like Ottomans and Mughals collapsed under the European imperial sway during 18th and 19th centuries (141-160). Muhammad started conveying Islam at Mecca and later moved to Medina where the tribes of Arabia were united to a polity of Arab Muslim religion.Umar succeeded him in 634 following his death. The other successors were Uthman ibn al-Affan and Ali ibn Talib; the four are referred to as al-khulafa ar-rashidun. Several conflicts followed over political and religious leadership which led to the rise of schism amongst the Muslims. Basically the origin of I slam is tied to the economic, political and military. Similarities between Islam and Christianity   Ã‚  Ã‚  Ã‚  Ã‚  According to Strachey (62-69) both Islam and Christianity are Abrahamic religions or in other words believe in the existence of one supreme God. They both share common values and origin which is found in Judaism when the people of Israel were given Torah. Islam was founded by Muhammad referring to the Quran while Christianity was started by the followers of Jesus of Nazareth but they both acknowledge a spiritual tradition related to Abraham. For the two religions, God rules, judges, forgives and hes the creator of the universe. Jerusalem is also of major importance to both religions. It was the city where Christ was brought up, crucified, buried as well as resurrected. He also healed, preached and cleansed the temple so its considered as a holy place. The Al-Aqsa mosque in Sura Al-Isra also called the ‘furthest mosque is located in Jerusalem the holy land. Abdul-Rahman (55-64) the first Muslims also prayed towards Jerusalem not Mecca and it was also the plac e where Muhammad ascended to heaven. The two religions also affirm that God sends angels and prophets to convey messages to his people and through inspired scriptures reveals his divine will. They also believe in the judgement day when God will intervene in the history of mankind and determine their eternal lives depending on personal beliefs and actions. Both religions believe in the power of prayer and fasting as taught by their earlier prophets. Differences between Islam and Christianity Thrower(30-58) argues that Islam disagrees with some of the Christian beliefs about Jesus Christ like him being the son of God and savior of mankind, also the holy trinity of there being God the father, the son and the Holy Spirit. Christians reject Islams prophet and Quran while the Muslims support that God guides Christians but they perceive scriptures in their own interest. It is also different the way Muslims perceive the birth of Jesus compared to Christians. They believe that Jesus was created like Abraham while Christians believe that he was conceived by Virgin Mary through the Holy Spirit. They also believe that Jesus was to be crucified but was miraculously saved while Christians believe he was crucified but resurrected. Christians believe that the bible is Gods holy book which was written by people inspired by God and it teaches the will of God on mankind while the Muslims accept but believe that it has been corrupted to fit peoples interests over the years. Conclusion Christianity and Islam are major worlds religions with the latter having a greater number of followers. They share common origin, values and some believes like God being supreme, prophets being Gods messengers and judgement of humanity based on personal actions and faith while on earth. The Quran and the Bible are considered as the two holy books written through Gods inspiration though the Quran is believed was verbally revealed to prophet. Muhammad through angel Jibril. The two religions have some major differences like the birth, crucification, death and resurrection of Jesus Christ. They also differ in the originality of the holy bible as compared to that of the holy Quran as well as its interpretation by the Christians. The similarities between the two outweigh the differences. Works Cited Abdul-Rahman, Muhammad, Saed. Islam questions and answers. Volume 22, MSA Publication Limited. Saudi Arabia. 1972 Lewis, Bernard Churchill, Buntzie, Ellis. In the religion and the people. Illustrated. Wharton School Publishing, U.S.A, 2008 Stern, Bernard, Joseph. Science society, Volume 12, 1-3, Concept Publishing Company, 1948. Strachey, Lytton Holroyd Michael. Eminent Victorians, Nile Penguin Classics, 1986. Thrower, James. Marxist-Leninist â€Å"scientific atheism† and the study of religion and atheism in the USSR. Volume 25. Vienna ; Walter de Gruyter, 1983. Willliams, John, Adel. The Word of Islam. University of Texas. Qayrawan. 1994

Citizen Kane: Charles Foster Kane - Who Was He? :: essays research papers

Citizen Kane: Charles Foster Kane - Who Was He? The story of Citizen Kane drew many people to the theatres since they wanted to find out who this Kane fellow is or was. It is unarguably one of the best films ever produced. Orson Wells portrays Kane as mysterious person but also a sad person. The different accounts are shown throughout the movie through the reporter wanting to find out who or what Rosebud is. Rosebud was Kane's last dying words. The first person the reporter Jerry Thompson sees is the owner of Walter Parks Thatcher's estate and holdings. Thatcher is long dead and who? visits his library and is allowed to inspect the financier's memoirs in manuscript. Through Thatcher's words we see Kane as a boy playing with his sled on a snow-swept Colorado farm. Through his mother, the boy has just inherited a great fortune. Unable to settle his bill, a prospector who boarded with the Kanes left behind stock certificates that make Mrs. Kane the sole owner of one of the world's great silver mines. She then makes her son the ward of the bank that administers her estate, and Thatcher, whom the angry young Kane bashes with a sled, takes the boy East to be raised. The movie then shows Kane growing up, making life miserable for Thatcher. The mature Kane decides to take direct control of a small, struggling newspaper, and immediately begins using it to attack Thatcher and others among America's financial elite. This displays the mystery with Kane as he wants to expand on something small into something big, but we don't know what. The next account was given by Bernstein, Kane's devoted assistant. He explains the beginnings as a newspaper czar and his takeover of the New York Enquirer, in which he fired its editor, hired an expensive, top-notch staff, and enlisted his college friend Jedediah Leland as the drama critic. Kane is at first a crusader for the understanding, opening his first editorial with a "declaration of principles." He becomes a champion of the little person, hyping his circulation with juicy scandals, crime exposes, etc. In a surprise move Kane marries Emily Norton, the president's niece. For the first time here we see Kane starting a love story. However this wasn't to last and it paved the way for the second-love. The reporter then visits a half-drunk Susan Alexander in a nightclub. She recalls her meeting and eventual affair with the married Kane and their discovery by Leland, who is led to their love nest by Kane's political rival, "Big Jim" Gettys. Until that point, Kane is heavily favored to defeat Gettys in