Uses of Have for ESL Learners Quiz and Tips

Essay on The Challenge of Having Faith in God Today

The Challenge of Having Faith in God Today In Elie Wiesel’s book Night, one character professes to have â€Å"more faith in Hitler than in anyone else. He’s the only one who’s kept his promises, all his promises, to the Jewish people† (77). After all they have gone through in their rich and lengthy history, Jews have every right to feel angry toward God for not keeping His promises. God told them that they were His chosen people; but who would feel privileged to be a Jew if being â€Å"chosen† meant having to live through Auschwitz? For many Jews who lived through the Holocaust, their faith in God will never be the same. The question that many of them ask is â€Å"Why?† Why the gas chambers? Why the Jews? â€Å"Why has God apparently forsaken us?†Ã¢â‚¬ ¦show more content†¦Wiesel described how the Holocaust changed his faith: Once, New Year’s Day had dominated my life. I knew that my sins grieved the Eternal; I implored his forgiveness. Once, I had believed profoundly that upon one solitary deed of mine, one solitary prayer, depended the salvation of the world. This day I had ceased to plead. I was no longer capable of lamentation. On the contrary, I felt very strong. I was the accuser, God the accused. My eyes were open and I was alone – terribly alone in a world without God and without man. Without love or mercy. I had ceased to be anything but ashes, yet I felt myself to be stronger than the Almighty, to whom my life had been tied for so long. I stood amid that praying congregation, observing it like a stranger. (Night 65) The Holocaust had challenged his profound faith, and the Holocaust had won. In his forward to Wiesel’s Night, Francois Mauriac considers the idea that there were more horrors in the Holocaust than the obvious ones. There was also the horror of â€Å"the death of God in the soul of a child who suddenly discovers absolute evil† (ix). When people come face to face with the kind of evil that pervaded the Holocaust, it is hard to cling to their former faith. In another work, Wiesel adapted an actual experience in Auschwitz into a play set during the 17th century pogroms of Eastern Europe. While he was in Auschwitz, WieselShow MoreRelatedMy Life Experience And My Outlook Essay1627 Words   |  7 Pageswhen I was in college 23 years ago. I think that is primarily from life experiences, and having particular life experiences along my journey. I loved the philosophy class as it seemed to help me answer some of those questions that were lingering in the back of my head for years. And if it did not answer the questions, it certainly gave me the tools to dig deeper into my own thoughts, and ideas, and challenge them. I start off with what philosophy called metaphysics, the study of existence. GrowingRead MoreEssay on Response to â€Å"on Being an Atheist†1531 Words   |  7 Pagesargument and the argument from design. He pointed out the existence of evil in the world that God made. He also pointed out that it is irrational to live by faith. In my response, I will argue that McCloskey’s article is one-sided and thus flawed in his conclusion that atheism is more comforting than Christianity and when one examines all the evidence, Christianity is truly a source for great comfort today. McCloskey argued that the cosmological argument was an argument from the existence of theRead MoreAnalysis Of The Poem The King Of Babylon 860 Words   |  4 Pagesimportant that we need to understand what the people of God were taught in the Old Testament and what they went through. This can be taken and used in todays society and culture as we can look at the New Testament and see the similarities of what they faced. In this essay I plan to show how the people of Jerusalem learnt that God had a plan and a promise for them and that plan and promise is still as relevant to them as to what it is to you and I today.       Them The people of Jerusalem are currentlyRead MoreDiscuss Spirituality And How It Can Influence Individuals Faith And Affect Their Way Of Prosper1235 Words   |  5 Pages How Spiritual Am I? Stephanie Hernandez Azusa Pacific University â€Æ' Abstract The purpose of this paper is to discuss spirituality and how it can influence individuals’ faith and affect their way of prosper in their chosen religion. Spirituality applies a connection with faith; both create confidence and trust in searching for a meaning for life or a superior being, depending on the individual’s chosen religion. The research completed for this paper was determined from the results ofRead MoreThe Five Pillars Of Islam1289 Words   |  6 Pagesrevealed to you; our God and your God is one [and the same]; we are devoted to Him’.† Quran 29:46 Hadith: If you guarantee me six things on your part I shall guarantee you Paradise: Speak the truth when you talk, keep a promise when you make it, when you are trusted with something fulfill your trust, avoid sexual immorality, lower your gaze (out of modesty), and restrain your hands from injustice. One of the Five Pillars of Islam: the Pillar of faith, including belief in One God, belief in God’s scripturesRead More Jesus is a True Hero Essay1182 Words   |  5 Pagesbeen born into a rich family and gone to the best schools. Jesus said â€Å"what shall it profit a man if he gains the whole world but loses his soul.† Meaning that the riches of the world are not worth having if you have to lie and cheat for them. Also a Man who has no money but is true to his faith and to god is richer than a man who has money and treasures but does not possess a soul. The popularity Jesus gained during his lifetime and beyond, did not start with support from people who were rich. ItRead MoreThe Church s Vision For Education1216 Words   |  5 Pageswhich persons (young people especially) sees it less important to have a more energetic approach towards Christian education and practices. They are more gravitated to the idea of economic and social security, hence putting the science of men before God. (Secular vs Christian education) The church’s vision for education should be one that emphasizes education as a route for understanding the ways of society ( the ways of man as to how to relate to them) first, whilst it serves as a means to economicRead MoreReligion Is A Misrepresentation Of The Christian Perspective948 Words   |  4 Pagesmisrepresentation of the Christian perspective where men decide to use works and deeds to enter Heaven. Many government officials back in Jesus’ time aggressively took the message of God to turn into a confusing issue that would separate the Christian faith into different denominations. The denominations consider the Christian faith with their own perspective on controversial doctrines, such as Baptism, speaking in tongues, demon possession, or celebrating certain holidays. Our society is functioned whereRead MoreMy Personal Strengths And Strengths1687 Words   |  7 Pagessquirrels), God, and I love people. I just want the love that God has given me, to pour out onto others. I want others to know that I love them. These are my personal strengths that help me throughout an average day. Facing challenges in college is a given. It is going to happen at some point, if it already hasn’t happened. My personal challenges will be friends, faith, and the ladies on campus. Although these are all fantastic college experiences, they can at times be an issue for me. Having friendsRead MoreDeveloping a Spirit-Guide Foundation with Christ in There Were Two Trees in The Garden by Rick Joyner858 Words   |  3 Pagesattacking. Joyner exemplifies how from the beginning of creation humanity had the volition given by God. Man the ability to choose to not eat from the Tree of Knowledge of Good and Evil, this applies to all on a daily basis. Everyday we have the option to be connected to the Tree of Life or the Tree of Knowledge of Good and Evil. The root of our inability to overcome identity issues, fears, and having a clear understanding of the works of the Holy Spirit and the flesh is process we walk every day.

Design of an activity based costing system for a public hospital a case study free essay sample

This paper describes a case study of ABC system design in a new public foundation hospital in Spain focusing on design elements leading to successful conflict-free implementation, including managing resistance. The design stage has been largely ignored in the ABC literature (Arnaboldi and Lapsley, 2005). It expands on previous studies of institutional forces’ impacts on hospital management and is based in a non-English-speaking country responding to calls for research in other countries (Marcon and Panozzo, 1998). Furthermore, it focuses on costing rather than control functions, the primary focus of previous studies. The next section discusses institutional sociology in hospital cost management contexts, followed by descriptions of hospital management and ABC within this framework. The following sections describe research methods, the Spanish healthcare system, details of the ABC design in the case-study hospital, and a concluding discussion presenting implications and contributions. 2 Institutional sociology Organisational theories posit that organisational diversity results from adaptation to environmental pressures and organisations’ survival requires conformity to institutional pressures (Covaleski and Dirsmith, 1988; Oliver, 1991; Carmona and Macias, 2001). Hence, public hospitals should respond to institutional pressures to seek legitimacy from Design of an activity based costing system for a public hospital 3 governmental health and finance ministries and organisations directly supervising their operations. Institutional theory emphasises that organisations’ behaviour does not always reflect rational analysis (Isaksson and Cornelius, 2004) but may attempt to conform to social and cultural norms (Scott, 1987, 1995). For extensive discussion and critique of institutional theory and sociology see Hopper and Major (2007). Institutional sociology emphasises cultural, normative and cognitive factors and suggests organisations must appear legitimate; behaviour may be directed more towards environmental acceptance than technical efficiency (Scott, 1992, 1995, 2001; Baxter and Chua, 2003). These pressures produce isomorphisms, processes that force organisations to resemble others facing similar environmental conditions (DiMaggio and Powell, 1991). Hence, organisations ultimately conform to institutional pressures to achieve legitimacy, institutional support and stability. By contrast, market-based theories view organisations as economic transacting and rational decision making sites (Scott, 1995, 2001); Baxter and Chua (2003) suggest behaviour is directed towards internal technical efficiency due to market pressures. Isomorphism is either competitive (Hannan and Freeman, 1977, 1984) or institutional (DiMaggio and Powell, 1983). NPM advocates presume that rational behaviour improves efficiency and effectiveness and can coexist with isomorphic legitimacy seeking. Furthermore, increasingly in private and public organisations, legitimacy depends on demonstrating efficiency and rationality (Lapsley, 2001). Isaksson and Cornelius (2004) conclude that institutional sociology approaches have provided new and different insights into contracting between venture capitalists and entrepreneurs, indicating that venture capitalists have more influence because of more contracting experience (also see Cornelius, 1997). In this study, the new Spanish foundation hospital is an entrepreneurial organisation. Health ministry contractors are not entirely analogous to venture capitalists, but recent changes in contractual relationships between them and healthcare providers have introduced private-sector methods like ABC into the process similar to those required by venture capitalists (Ferguson and Lapsley, 1989; Ruef and Scott, 1998). Typically, healthcare providers have been in weaker positions than funders because of limited knowledge of their costs. Exogenous and endogenous forces Researcher(s) Coercive isomorphism Mimetic isomorphism Normative isomorphism DiMaggio and Powell (1983) Political influence: formal and informal pressures Uncertainty encourages imitation Professionalisation of the work force: more concerned with status than efficiency Scott (1995) Regulative: coercive rules, laws and sanctions Cognitive: taken for granted, symbolic, mimetic aspects of social life Normative: social beliefs and norms Covaleski and Dirsmith (1988) Formal and informal coercive pressure A more passive response Normative: legitimisation of professional autonomy Source: Irvine (1999) and Isaksson and Cornelius (2004) 4 S. D. Eriksen et al. Irvine (1999, discussed by Isaksson and Cornelius, 2004) outlined an approach to understanding institutional theory social traditions in accounting for religious organisations with changing environments. Her delineation of religious organisations and changing environments has similarities to those of public hospitals. Table 1 presents exogenous and endogenous factors acting on and within organisations making them more homogeneous over time. DiMaggio and Powell (1983) classified these forces as coercive, mimetic and normative isomorphisms. In coercive isomorphism, external pressures such as the regulatory environment (Scott, 1995), or demands of taxpayers, legislators, patients and their families and the public on hospitals affect institutional choice. DiMaggio and Powell (1983) suggest coercive isomorphism impacts are greatest when organisations like public hospitals are subject to legislative initiatives, economic, or moral imperatives. Mimetic isomorphism is the tendency to mimic successful organisations and is more likely to occur when there is a high degree of environmental uncertainty (DiMaggio and Powell, 1983). In new hospitals, uncertainty can motivate administrations to mimic established hospitals. Equally important, it can motivate corollary participants like hospital physicians to mimic physicians in other hospitals. DiMaggio and Powell (1983), however, claim that institutions confident in their identity, internal structures, goals and abilities to achieve aims have little incentive to mimic others. The final framework factor of Irvine (1999), Scott (2001) and Isaksson and Cornelius (2004) is normative isomorphism. Individuals trained in the same discipline and working in similar institutional settings share a common understanding of ‘normal’ behaviour and what is acceptable (DiMaggio and Powell, 1983). Because of normative isomorphism, institutions like hospitals that draw on a standard pool of ‘workers’ like physicians find their ability to improvise new approaches is compromised because the ‘workers’ often follow professional norms that are not always consistent with organisations’ norms. Institutional sociology has been studied extensively, but not in system design contexts (Scott, 2001; Dacin et al. , 2002). Studies of managing resistance to change in system design processes are particularly lacking. Hopper and Major (2007) and Major and Hopper (2005) for example, use institutional sociology to discuss ABC implementation in a for-profit telecommunications organisation, but not design issues. Moreover, because the firm was well established, they could not address such issues in newly created organisations like the hospital in this study. Difficulty in obtaining common strategies is supported by some studies (McGuire et al. , 1997; West and West, 1997). They identify problems in the design and implementation stages of ABC, including the identification of activities, cost pools and drivers. Suggestions for addressing problems include focusing the initial design on specific subunits of the organisation rather than the entire organisation (Beecham et al. , 2001; Orlewska, 2002). This paper expands studies of institutional forces’ impacts on management adaptation in hospitals by addressing managing resistance during ABC design. This approach is consistent with Oliver (1991) suggesting successful adoption of NPM in Spanish hospitals should actively involve many strategic adoption choices rather than passively responding to the environment and complying with demands; successful NPM employment should recognise that hospitals’ responses to conformity pressures depend on why these pressures are being exerted, who is exerting them, what these pressures are, how they are being exerted and where they occur (Oliver, 1991). Design of an activity based costing system for a public hospital. Hospitals and ABC in institutional settings 3. 1 Management processes of hospitals Hospitals are amongst public institutions most affected by NPM because of reduced public funding and emphasis on performance measurement (Arnaboldi and Lapsley, 2004, 2005) and one response has been the adoption of contemporary management systems including ABC [see Jones and Dugdale (2002) and Armstrong (2002) for history and critiques]. Extensive external pressure from NPM advocates, coercive isomorphism, has motivated hospitals to implement ABC. Cost control is a major issue for hospitals changing from a fee-for-service model, in which providers could pass on cost increases, to managed care in which providers are paid fixed predetermined fees (Ferguson and Lapsley, 1989; Ruef and Scott, 1998). Traditionally, weak cost measurement systems have caused hospitals to contract with payers without having realistic knowledge of their costs (Long et al. , 1983; Fowkes, 1985; Ryan et al. , 1996; O’Connell and Feely, 1997; Reichert et al. , 2001). Changing relationships between hospitals and payers were major elements of introducing market discipline. Success, even survival of hospitals, especially under capitated systems with rates paid per procedure or per patient, depends on appropriate resource utilisation and controlling costs per service unit (Bergthold, 1990); both are focus of ABC. In changed healthcare environments, hospitals have advantages when contracting with payers when there are prospective and retrospective reviews of high volume procedures that assess resource utilisation and ABC facilitates such reviews (Hussey and Holford, 1993). Moreover, adopting ABC provides not only economic benefits but also signals hospitals’ intentions to improve efficiency. Such institutionalisation represents coercive isomorphism. 3. 2 Physicians and hospital cost management Scepticism, political self-interest and control constrain organisations’ willingness to conform, whereas capacity, conflict and awareness bound their ability to conform (Oliver, 1991). Responses to conformity pressures depend on why pressure is exerted, by whom, what pressures are exerted, how and in what environmental context. In hospitals, pressures to adopt ABC come from funding agencies seeking economic efficiency. Physicians however, often perceive this objective conflicting with their clinical healthcare objectives. The non-profit nature of hospitals and lack of formal bureaucratic controls compound physicians’ scepticism (Mechanic, 1976). Major and Hopper (2005) reported similar scepticism and resistance to ABC by production engineers in the telecommunications company. Production engineers are analogous to physicians because each group has institutional norms and views themselves as dominant professionals crucial for organisation success. Lee and Mahenthiran (1994) observed different groups’ conflicting interests when investigating structural elements influencing healthcare system implementations, arguing that successful ABC implementations require common strategies, which is difficult in hospitals given different service delivery goals. Many organisations are confronted with inconsistent institutional expectations and internal objectives. Institutional expectations of funders and hospitals administrators may be based on NPM whereas those of physicians are autonomy over decision making. 6 S. D. Eriksen et al. In hospitals, perceived conflicts of interest between physicians and management result from different socialisation and ensuing values. In Spain, hyper-bureaucracy compounds conflicts because physicians are civil servants employed by the state not hospitals. The medical profession is the physicians’ dominant socialisation agent (Lurie, 1981; Derber and Schwartz, 1991) with physicians oriented towards patient care (Alexander et al. , 1986) and the medical profession as the primary control mechanism (Mintzberg, 1979). Furthermore, physicians are ‘dominant professionals’ who control core clinical processes (Friedson, 1975). Hospital management, however, is oriented towards efficient and effective use of economic resources for all patients consistent with overall needs (Alexander et al. , 1986). Core hospital processes dependent on physicians’ expertise and significant autonomy, not subject to bureaucratic controls (Mechanic, 1976), compound conflicting orientations (Barley and Tolbert, 1991; Derber and Schwartz, 1991; Zucker, 1991). Consequently physicians have substantial authority – their decisions commit 70 to 80% of hospital resources.Two trends have intensified perceived conflict: firstly, physicians are increasingly integrated into the management structure (Abernethy and Stoelwinder, 1990). Secondly, funding via prospective payment schemes (PPSs) which pay predetermined amounts for standard treatments called diagnostic related groups (DRGs) transfers economic risks from payers to hospitals. In response to PPSs, hospitals seek to develop sophisticated budgeting and costing systems (Comerford and Abernethy, 1999) like ABC to capture resource consumption and profitability of product lines (Chua and Degeling, 1991; Preston, 1992). 3. 3 Cost accounting and ABC in hospitals In traditional hospital cost systems, direct costs are related to revenue-producing units, and indirect fixed costs are not. Indirect costs are allocated to direct cost units using a step-down approach. Ultimately, all costs are allocated to stand-alone medical services, and then to DRGs and patients using arbitrary relative costs or relative values. Two problems with traditional approaches in Spain are that allocations are based on the US published rates with questionable validity in Spain, and per-unit intermediate costs are determined by actual volume not capacity measures. Studies in English-speaking countries have employed institutional sociology to examine hospitals’ responses to pressures to adopt sophisticated management planning and control tools. Some (e. g. , Abernethy and Chua, 1996) addressed fundamental criticisms of institutional sociology, namely neglect of power and interests. Others assumed that practices adopted to secure legitimacy are only symbolic and decoupled from operative internal systems (Mouritsen, 1994; Carruthers, 1995; Chua, 1995). Also, institutional sociology only provides insight into processes rather than achieved states (DiMaggio, 1988). Considerable public sector reform introduced since the 1980s has met minor resistance (Hood, 1991; Olsen and Peters, 1996), but public-sector implementation of ABC has been difficult (Jones and Dugdale, 2002), especially in hospitals (Cobb et al. , 1993; Arnaboldi and Lapsley, 2004, 2005). Attention has focused on technical considerations for successful implementation (Hussey and Holford, 1993; Lapsley and Design of an activity based costing system for a public hospital 7 Moyes, 1994; Rotch, 1995; Urrutia, 2001), with less on managing resistance. Studies of ABC applications in hospitals (Hussey and Holford, 1993; Lapsley and Moyes, 1994; Rotch, 1995; Urrutia, 2001; Arnaboldi and Lapsley, 2004), focusing on technical considerations note a perceived conflict of interest between physicians and management and potential conflicts when physicians collaborate. Physicians who place medical priorities above administrative ones and attempt to mitigate control systems are perceived as the primary cause of resistance; they often consider costing information as obstacles to the best possible treatment and perceive costing systems as another part of complicated hospital bureaucracy (Abernethy and Stoelwinder, 1990). Moreover, ABC systems are expensive to install, maintain and update, further complicating the issue (Cobb et al. , 1993). Hussey and Holford (1993) found that need for significant changes in attitudes of hospital administrators who rejected ABC believing healthcare is fundamentally different from other sectors where it had been implemented. Lapsley and Moyes (1994) found that physicians directing clinical departments did not believe that sophisticated cost systems were necessary and were suspicious and unsupportive. These authors stressed the need to educate clinical directors on benefits of ABC. This need for education was supported by Urrutia’s study (2001) of the Spanish healthcare sector. Data collection to implement ABC was identified as another conflict area because it depends entirely on owners of the data (Hussey and Holford, 1993). Physicians are the primary data owners in hospitals and implementation teams must negotiate with physicians rather than making information demands. ABC design necessitates a horizontal process view of hospitals’ operating processes, contrasting with typical vertical view of hospitals based upon specialised functional divisions or departments (Hussey and Holford, 1993). Due to technical complexities of hospitals, ABC designers must rely on physicians to capture intricacies of hospital processes (Lapsley and Moyes, 1994; Arnaboldi and Lapsley, 2004). DRGs represent operating processes with protocols for related activities, tasks and operations that can be understood only via the descriptions and specifications. No common language exists, however, for these protocols. ABC requires standardised protocols but design is frustrated by lack of common language. Innes and Mitchell (1995) indicate that process knowledge requirements removes ABC ownership from accounting functions, especially in hospitals. Furthermore, when there are cost reduction policies physicians may believe that ABC-generated information will be used for purposes other than the original stated objectives, such as analysing under-utilised productive capacity (Lapsley and Moyes, 1994), resulting in friction between physicians and management. To address this potential resistance, Lammert and Ehrsam (1987) advocate education and training of clinical staff. All observations suggest that physicians have power positions within hospitals and are expected to resist accounting systems that control or curtail their behaviour (Abernethy and Stoelwinder, 1995). Studies of information systems needed to capture medical resources utilised in DRGs (Hussey and Holford, 1993; Rotch, 1995; Urrutia, 2001) conclude that physicians are critical for design and implementation of ABC because of their proprietary knowledge. Without physicians’ full collaboration and participation, even the first step in the ABC design may not be achieved. 8 4 S. D. Eriksen et al. Research method The research method involved an intensive case study of ABC design in Fundacion Hospital Alcorcon (Foundation Hospital Alcorcon) in a Madrid suburb conducted between June 1998 and May 1999, which coincided with the first phase, design and implementation; the second phase involved the actual usage of the system. The study occurred when the Spanish healthcare sector was undergoing significant NPM reforms, including creating new foundation hospitals like the Fundacion Hospital Alcorcon, utilising ABC from the outset, as models for other hospitals. In addition to data collected during interviews and site visits, we examined large numbers of public documents. We also made four visits to three other Madrid area hospitals to identify common and contrasting costing practices. Recognising the value of longitudinal case studies (Gallmeier, 1991), additional visits were made to the case hospital six years later in 2006 for interviews with three key persons involved in ABC design and implementation. The study began by analysing public documents including annual reports, governmental studies and internet literature, which provided important background information. The main data for analysis were obtained through 15 hospital visits: three with the chief financial officer (CFO) and the controller totalling ten hours and 12 remaining visits totalling approximately 36 hours. Notes were taken in all interviews. The first interview with the CFO and controller discussed and diagnosed hospital cost accounting systems. We received ABC design documentation and the operational plan which included organisational charts and portfolios of medical services. The second interview analysed top management’s reasons for implementing ABC and discussed potential problems identified in the literature discussed above (Hussey and Holford, 1993; Lapsley and Moyes, 1994; Rotch, 1995). The third interview discussed external problems including relations with the taxing authority, the hospital proprietor Instituto Nacional de la Salud (INSALUD, National Institute of Health) and the consulting firm hired to assist ABC design. Each of the remaining 12 visits to the hospital verified statements made by top management through observation and discussions with medical personnel. The follow-up visit six years later included three one-hour interviews with now the ex-CFO, the controller and the medical director about the usefulness of ABC. While the second phase on ABC implementation and use is outside the scope of this study, these interviews clarified and expanded the original objectives of ABC. All interviews and virtually all documents were in Spanish. The authors, all fluent in Spanish and one a native speaker, translated when necessary. Validity and reliability are as important for case studies as for any empirical research (McKinnon, 1988; Atkinson and Shaffir, 1998; Baxter and Chua, 1998). This study used standard reliability and validity conventions (Cunningham, 1992; Cunningham and Harris, 2005), including multiple interviews at different levels, inviting respondents to read and comment on written drafts of results and establishing good rapport with interviewees. Conducting interviews in Spanish, the native language of interviewees and the ability to read documents in Spanish adds to the validity and reliability. Design of an activity based costing system for a public hospital 5 9 NPM in the Spanish healthcare sector The Spanish State established the right to public health service in 1978 and INSALUD, a health ministry agency, was created to administer healthcare, a role it exercised until 2002. Later legislation transferred responsibilities and resources to autonomous regional governments called Comunidades beginning in 2002 with INSALUD retaining supporting and consulting roles. In 1996, a new conservative government installed new management in INSALUD mandated to identify problems and solutions (Nunez Feijoo, 2000). It found  high inefficiency levels, de-capitalisation and deterioration of hospital equipment due to lack of investment. The centralised bureaucracy lacked management tools, overemphasised controlling rather than managing costs, and lacked valid measurement tools and adequate information systems (Nunez Feijoo, 1998). Expected transfers of hospitals to regional governments precluded long-term perspectives resulting in a ‘residual’ or ‘minimalist’ management approach. Hospitals controlled few resources because INSALUD employed personnel and owned the infrastructure. Healthcare administration deteriorated further and reduced motivation of physicians due to lack of initiatives and unclear objectives (Nunez Feijoo, 1999). Consequently, INSALUD produced a general strategic plan and implemented structural and cultural reforms that not only improved healthcare management but also established behaviour patterns promoting flexibility (Gonzalez Gonzalez, 2002). Changes reflected needs for higher quality healthcare administration to facilitate the transfer to local governments (Uribe Ladron de Cegama, 2002). His leadership qualities and proven ABC experience were primary factors in his appointment as hospital CFO. He was familiar with ABC implementation requirements as well as potential hospital ABC implementation problems identified in the literature (Hussey and Holford, 1993; Lapsley and Moyes, 1994; Rotch, 1995). Due to his prior successful experience, he championed implementing ABC in Fundacion Hospital Alcorcon becoming a critical ‘enabler’ (Arnaboldi and Lapsley, 2003, 2004). At this point, we received the ABC system design documentation. Twelve subsequent visits verified statements made by management via observation and collaboration with medical personnel. No differences of opinion between management and medical personnel were detected. Design of an activity based costing system for a public hospital 11 When considering minimum requirements for successful ABC design, the second phase one interview with the CFO and controller addressed three potential problem areas: the implementation team, the ABC design and its operating environment. Consequently, the implementation team management should be multi-disciplinary and understand hospital operating processes. Management also considered classification of costs and patients and cost accumulation processes (which included the proper selection of cost drivers) was necessary. Management especially realised the need for collaboration with physicians. A subsequent hospital visit involved three interviews with physicians from three medical areas to ascertain potential resistance with none detected. Reports on information system output were collected at this time. The third phase one interview with the CFO and controller discussed their presumptions regarding positive collaboration with physicians, our interviews with the sample of physicians, the conclusion that their presumptions were well founded, and that there did not appear to be problems of potential physician resistance. Having effectively discarded internal sources of problems, the discussion then focused on external issues with such parties such as taxing authorities, INSALUD, and the consulting firm assisting in ABC system design. There were for example, design-related difficulties resulting from the consulting firm’s incomplete understanding of the clinical processes that produced technical problems mapping activities and documenting critical path protocols. These issues were eventually resolved through collaboration of clinical personnel. Six years later, three phase two interviews with the then ex-CFO, controller and medical director verified original conclusions and assessed success. The ex-CFO, when asked about lack of physician resistance, said: â€Å"†¦ The foundation was created with excellence in mind; professionals were sought  who were tired of traditional bureaucratic systems and who were motivated by the idea of making public healthcare a different place. Otherwise, if doctors had complained and blocked the design of ABC at the first sign of change, it would have created huge contradictions. The doctors who came to work at the hospital had to resign their positions; they took this risk because they believed in an innovative project for change. There was nothing in the atmosphere that obstructed management’s initiatives (translation by authors). † When asked how excellence is created he answered: Through economic and professional incentives: because we ceased to be a public body, management decided to design a salary package that enables medical excellence and organisational efforts to be combined. Furthermore, doctors and even administrative staff were encouraged to write in specialised journals in attempts to transform the hospital into an example of good management. In fact, when the top 20 ranking of the most important hospitals came out, the foundation put itself forward to demonstrate its commitment to excellence. We were visited by other hospitals and INSALUD proposed that we take part in the good practice guides†¦ (translation by authors). † When asked why he was so interested in implementing ABC model, he answered: â€Å"†¦Because I believed in order to direct an organisation in the best possible way, be it private or public, it is necessary to have the best possible information on costs and I don’t understand how someone could possess information systems without having a good costing system.

Freshmen blues free essay sample

The colleges did was a semester-long course which only helps with improving their social skills and prevent them from quitting or transferring. Well unfortunately it did help with those skills but did not help them academically. This is proven by an estimate, about one- third Of college freshmen nationally dont return for their sophomore year. The college had to find a better solution to connect with their student or it was going to mess with there money. Secondly he explained how the colleges did not really do anything at first to help improve the freshmen blues.This was shown by student that attend stuff about skits that promote racial diversity and sexual health and discourage drinking, So basically they care about the sexual health of students and basically discourage them from drinking. Nothing about really helping them through the freshmen blues. Then lastly, the colleges are trying to make the classes smaller in size so it is more one on fifty then one on ninety students. We will write a custom essay sample on Freshmen blues or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page So the students feel like they are someone instead of just a number in a lecture. This is mainly because many universities simply can no longer afford to lose them. Also the universities are learning that large collages are always accused of not paying enough attention to their students especially the new ones. Since they can not lose anymore students they have made some improvements to the way they run their collages.

Analysis of the Catering Industry Essays

Analysis of the Catering Industry Essays Analysis of the Catering Industry Essay Analysis of the Catering Industry Essay bespeaking an addition of 10.2 % in comparing to 2004 statistics.hypertext transfer protocol: //www.marketresearch.com/product/display.asp? productid=1923527 A ; SID=16572009-430501586-424947899 A ; curr=GBP A ; kw= A ; view=absIn malice of the positive growing, there are besides several negative impacts upon the industry such as the recent economic crisis caused by the bite of the credit crunch’ and rising prices rate on nutrient have further made consumer’s financially unstable ensuing them to holding limited disposable income and thought twice about socializing and booming out.hypertext transfer protocol: //www.marketresearch.com/product/display.asp? productid=1923527 A ; SID=16572009-430501586-424947899 A ; curr=GBP A ; kw= A ; view=absFurthermore the inquiry of healthy feeding has been more progressively of import with in the overall nutrient market. Particularly with the go oning public consciousness about fleshiness 1000000s of consumers are going more cognizant and wellness witting with the ingredients being used in there repasts. Thus eating house proprietors are being forced to alter at that place bill of fare and ingredients to accommodate their consumers penchants.Despite the obscureness and economic uncertainness of 2008, the eating houses industry has a positive tendency for future growing. Statistics farther showed that more than three-fourthss of grownups visited eating houses at least one time a twelvemonth, and incursion is highest among those in the higher societal classs and those aged between 25 and 44. Briefly, eating out has become a lasting component in the life styles of both younger and older consumers. It has besides been predicted that it will increase to 22.5 % between 2009 and 2013, based on current monetary values, which includes higher rising prices on repast monetary values.hypertext transfer protocol: //www.marketresearch.com/product/display.asp? productid=1923527 A ; SID=16572009-430501586-424947899 A ; curr=GBP A ; kw= A ; view=absMulberry eating house in a glance is Hackney’s genuinely eco-friendly community preparation eating house.Mulberry eating houses, Seasonal Menu’s dedicated to healthy eating consists of antic ethical recipe’s, every bit good as manus picked award winning front-runners, collected from all over the universe which will appeal to a broad and varied patronage, reflecting upon our eco-friendly policies and dedication to environmental duties as all our ingredients will be sourced from around the M25 part giving each of our freshly prepared dishes a richer and sweeter gustatory sensation each of which will be eventually given that alone secret Mulberry turn from our immature and introducing heads that will go forth every clients with a oral cavity irrigating exceeding experience till their following visit ( Raab A ; Mayer, 2007 ) [ 1 ] .To guarantee every trip to Millbury is an fascinating one, invitees are looked after by a squad of friendly and hospitable staff ; who concentrate on doing certain that guests bask their clip, and see the alone gastronomic escapade in Mulberry’ manner.This: can be seen in more item by taking a brief glimpse at our ice parlor, where Mulberry restaurants ice pick scoopers staff members dressed in celebrated sketch characters, fetid chapeaus are encouraged to set on a show by executing tricks’ some of the fast ones which include ; juggle, throwing ice pick scoops under the leg, behind the dorsum, and over people doing the eating house a bosom winning childs favourite topographic point to dine within which will be further enticed with kids under the age of 5 acquiring freebees such as crayons and pulling books.We will be unfastened 7 yearss a hebdomad. Serving Breakfast, tiffin and dinner Monday–Friday during school vacation day of the months and weekends, neve rtheless restricted operating hours will be enforced during term clip for kid protection purpose’s accordingly Mulberry eating house will merely provide for flushing dinner’s served Monday–Friday between 4:30pm–9pm ( Chuang A ; Kleiner, 2003 ) [ 2 ] .MissionStatementMulberry restaurant’s chief focal point will be functioning quality nutrient, centred around the cardinal elements of wellness, preparation, community and environment. Mulberry farther aims to change the image of the eating house industry. The eating house aims to be good to both the local population and those further a field.As a group of five immature UEL concern graduates we believe that the eating house industry needs to alter to supplying consumers with healthier repast options embraced with a strong finding of cut downing their carbon pes prints’ .Mulberry purposes to put this benchmark within the industry by sharing strong believes of successful enterpriserJack Petcheyif I can†¦.I can! ’which we believe as a group we can! , by sharing our belief’s with Hackney’s immature, aureate age, local force and promote Petchey academy’s ethos and values within the wider community. Furthermore the eating house aims to show to the inner/wider community stakeholders a pioneer illustration of how eating houses can be environmentally friendly and still present, hackney’s occupant, concerns, visitants a alone friendly atmosphere to dine within.Critically, Mulberry is the lone ice pick parlor in the part which would potentially let the eating house to bear down a premium monetary value for the merchandises. This is non, nevertheless ; the attack that is traveling to be taken by Mulberry. Pricing is traveling to be competitory as it has been determined that the country is peculiarly sensitive. Initial research indicated that 15.38 % of those asked thought that pricing was the most of import factor. The following most of import f actor was recognised to be good service ( Larsen A ; Bastiansen, 1992 ) [ 3 ] . It is recognised that in clip the ice pick will go one of the cardinal premium merchandises in the cafe and hence pricing will reflect this extra quality ( Ramdeen A ; Chatfield, 2007 ) [ 4 ] .Purposes and Aims To go a successful eco-friendly community eating house that is a leader in client service and To hold a loyal client followers. Reduce costs by 2 % over the following 6 months from the expansive gap day of the month. To engage the best people available, preparation, motivatingand promoting them, and thereby retaining the friendliest, most efficient staff possible. To put within the most good energy ingestion assets ( advancing ourunique eco-friendly policies’such as: Roof-mounted solar panels to supply hot H2O. Two roof-mounted air current turbines. This is following Jamie Oliver’s illustration at his eating house, Fifteen [ 5 ] . Hydrocarbon fridges to cut down energy ingestion. A hot compost machine for green garden waste. Please note:There is a grant blessing pending, of the environmentally green assets this concern program proposes to put within and if this is successful the initial capital will significantly cut down our initial costs as we aim to have a 30 % decrease on our initial cost of the air current turbine and an extra 50 % of the solar panels. Yes, although some may reason, the eco-power enterprise is expensive it has several benefits such as diminishing the running costs of the concern on the long-term, but besides benefit the community by taking the manner, and demoing its possibility of going 100 % eco-friendly and doing a net income in the extroverted old ages.Furthermore this presents everyone with the acquisition chance ( Petchey academy pupils and the wider community ) of how such conformities can profit in cut downing carbon pes prints’ , which we will advance within our eco-friendly events where companies can advance their merchandises and services within the eating house by paying a bantam sum of fee. And promote other concerns to follow the tendency. Will Ashworth, the Jamie Oliver’s manager at Fifteen in Watergate Bay has been the vocal in advancing the utility of eco-energy strategies at eating houses. To increase gross revenues by 10 % per annum. By spread outing the concerns services such as place bringing options and diversifying our merchandise portfolio. Introducing new dishes within the bill of fare Capitalizing on most demanded consumer events such as ; subject dark, unrecorded music, etc To patronize the local Hackney football squad developing a strong presence in the community thereby back uping gross revenues ends. Short Term, Medium Term and Long Term GoalsMerchandises and ServicessIn the short term ( i.e. the first twelvemonth ) Mulberry intends to guarantee that the model for future success is laid down. Awareness is comparatively low about what a community eating house really is ( with 34 % of questionnaire respondents stating that they understood the community eating house construct ) , hence, the initial purpose will be to raise consciousness and to develop new, value added services. The eating house is projected to interrupt even in month 11 of gap. It is besides expected that a new bringing service which is in line with the eco friendly mission will be offered and further preparation chances for extra pupil chefs.Future DevelopmentAs one of the chief merchandising points of Mulberry is the eco-friendly dining option that it offers, the focal point will be on developing merchandise line and services that are to the full environmentally friendly. This will include puting in engineering su ch as recycling composters for waste and full usage of recycled merchandises for packaging etc. It is predicted that the eating house will be 50 % environmentally friendly within five old ages with 100 % environmentally friendliness being achieved within 10 old ages. Initially, there will be two caput chefs and two trainee pupil chefs, two caput servers and two trainee servers ( Pratten, 2003 ) [ 6 ] . Net incomes are expected to increase by 10 % a twelvemonth and this will be reflected with the add-on of a new trainee chef a twelvemonth. As preparation of the chefs will take 2 old ages, it is anticipated that the trainee chefs will go capable of going trainers within 3 – 5 old ages which will give Mulberry the internal resource to open a new franchise in a adjacent college ( Ball, 2008 ) [ 7 ] .Market AnalysisBy carry oning a full PESTLE ( political, economical, societal, technological, legal and environmental ) analysis it is possible to place a strong market potency for th e eating house. Politically the company is fabulously positioned as the authorities is acute to promote enterprises that are environmentally friendly and promote youth preparation. Economic challenges will doubtless ensue in monetary value force per unit areas in the premium terminal of the market. The eating house aims to accomplish at least 50 % of initial spending for environmentally friendly merchandises such as solar panels will be paid by authorities grant. Socially, the eating house will be critically of import. The kitchen is used both for trading and for preparation of immature chefs. As a community eating house encourages a sense of shared ownership which will be one of the chief strengths of the eating house. All merchandises will be sourced locally which will be an extra merchandising point used to pull and retain local clients.Technology in the environmentally friendly market is spread outing quickly. Presently, there are considerable chances for buying merchandises suc h as composters, solar panels and even electric autos. These have a high initial spending, which will partially be met by authorities grants. Legally the eating house will hold to guarantee that it complies with the necessary employment statute law, this is of import as it is envisaged that trainee chefs will be every bit immature as 16 and hence have greater protection in footings of working environments and hours.Industry AnalysisThe entire eating house and eating out market is deserving ?6.6 billion a twelvemonth and is turning at a steady rate despite the current economic lag. The tendency is traveling towards low single spend instead than big per caput outgo. Casual dining spend is at ?3.8 billion a twelvemonth. Mulberry will encompass this tendency by offering healthy bites and insouciant dining chances with comparative low per caput spend of between ?3 and ?8 ( Abrams A ; Kleiner, 2003 ) [ 8 ] .Health issues are deriving increasing consumer involvement with concerns in relat ion to fleshiness with 36 % of adult females and 46 % of work forces technically overweight in the UK and 17 % of work forces and 21 % of adult females being corpulent. Consumers are progressively looking for chances to eat in a healthier mode yet retaining the convenience of fast nutrient. It is this turning niche that Mulberry will take to work.Competitive AnalysisDespite the alone niche that Mulberry is set uping, the insouciant dining industry as a whole is comparatively competitory. In carry oning a porters five forces analysis, the impact of this can be considered in more deepness. The grade of competition that Mulberry will see should be considered in footings of the strength of providers, the strength of purchasers the barriers to entry the menace of replacements and the grade of competition. In the instance of Mulberry the chief menace is that of permutation from rival companies such as Nandos and Mangal. Although Mulberry has a alone merchandising proposition of being envi ronmentally friendly, healthy and community based, clients could replace this with alternate eating propositions if the comparative importance of the alone factors is non seen as sufficiently valuable to promote consumers to travel to Mulberry alternatively of other good established eating constitutions. This will be achieved by offering monetary value based publicities and guaranting that consumers are told of the wellness belongingss of all nutrients.Target MarketThe chief mark market for Mulberry will be persons and groups who are interested in wellness and environmental issues. The eating house will hold about 60 screens, set up to suit groups of two to four people, although tabular arraies will be movable to suit larger groups where necessary. Predominantly, the eating house will appeal to younger and in-between coevalss aged 16 – 35 with pupils expected to be the dominant mark market. As pupils will be an of import mark market at that place will potentially be cyclic up s and downs in volume of trade depending on the college term day of the months. Therefore, in order to income smooth, a scope of extra merchandises targeted at kids to promote households to see the shop. Promotions with local babys rooms and schools will be critical to perforate this country of the market.Research revealed that the bulk of eating house visitants will go to eating houses with both friends and household, with friends being a dominant pick over household. This indicates that the mark market selected is right for Mulberry.Market Share, Growth and Future PotentialMulberry aims to capture a 20 % portion of the insouciant dining market within the Dalston country. As it is the first community eating house of this nature, Mulberry will automatically hold a 100 % market portion of this peculiar section ( Namkung A ; Jang, 2008 ) [ 9 ] . In order to promote continued betterment, Mulberry will be measured in footings of the market portion of the overall insouciant dining marke t. Mulberry is witting that it is likely that another community eating house will open and therefore Mulberry will hold to guarantee that new chances in footings of wellness and environment through new merchandise ranges such as take away and counter installations allow it to retain its market prima place. Market growing, through the usage of new merchandises and services will let the company to keep a 5 % market growing addition on an one-year footing. Turnover addition will be somewhat lower in the first twelvemonth due to the demand to set up a market place before presenting new merchandises.Selling SchemeMarketing Philosophy A ; GoalsAs Mulberry is set uping the first of all time community eating house in Dalston, the primary end for selling will be to inform possible clients of what the eating house is accomplishing and offering. Raising consciousness of the merchandises and underlying doctrines will be critical to the overall success. Mulberry relies on echt bargain in by the community in order to help in the preparation of immature chefs every bit good as set uping an environmentally and healthy insouciant dining option. 62 % of people said that they would wish more information in relation to the ingredients being used in the formulas and based on this the doctrine selling will include elaborate information on the ingredients and where they are being sourced from ( Barringer, 2002 ) [ 10 ] .AdDue to the mark market, and the monetary value restraints a great trade of the selling can be done for free on societal networking web sites such as Facebook, Myspace and Bebo. When asked the bulk of respondents visited the three networking sites the most regularly and this should be to the full utilized as an advertisement medium.In footings of where most people have heard about community eating house enterprises, it is clear that networking such as word of oral cavity will be critical to the success of Mulberry. Offer publicities and quality service will guarant ee that the word of oral cavity advertisement method is to the full utilized ( Clark A ; Woo, 1996 ) [ 11 ] .Pricing and PackagingPricing is finally influenced by what clients will be willing to pay which is besides influenced by sensed degrees of quality.Mulberry eating house purposes to follow a price penetration’ tactic as a major selling arm. The eating house will perceptibly put legion appealing pricing schemes on its expansive gap hebdomad specifically offering two-for-one offers on several dishes from the bill of fare, and what’s more charge highly low monetary values on our dulcifying merchandise ranges as to promote consumers to indulge within the eating houses finest such as ; sweets, ice picks and smoothies. Consequently this will enable Mulberry eating house to derive a sufficient sum of the market portion, therefore incursion pricing allows for a low monetary value to be charged to capture the market. Conversely as the house grows the monetary value can s o be increased as when competition arises. This will accordingly enable the eating house in accomplishing some market acknowledgment through consumer test purchases stimulated by low monetary value and pull the inner and wider community in sing their new community eating house.Mulberry eating house will be offering several imitative new dishes within its bill of fare and the chance for clients to bask several scopes of its sweets accordingly we face a merchandise placement job. Management must therefore make up ones mind where to place the merchandise versus viing merchandises in footings of quality and monetary value. The below figure shows four possible positioning schemes each of which are explained briefly below:Beginning:Pricing Strategies www.marketingteacher.com, 2007Gross saless and DistributionResearch has indicated that the bulk of people will pay between ?5 and ?10 per caput for insouciant dining, with really few persons being prepared to pay more than ?20. This falls in line with the company scheme of good value, monetary value sensitive merchandises.Gross saless for the first twelvemonth are as follows with a entire sale figure of ?288,400 predicted for the first twelvemonth. On the premise of an mean spend of ?15 ( from the above information ) this would intend a sum of 19,227 single minutess, or 52 minutess a twenty-four hours based on no closed yearss.Organization, Management A ; MembersOrganizational StructureInitially, Mulberry will be managed by two caput chefs who will move as trainers and wise mans to the two trainee chefs. Front of house will hold two lasting servers and two trainee servers. Although Mulberry places a high degree of importance on the preparation of immature chefs and servers it is necessary to hold a nucleus squad of experient lasting staff to guarantee efficiency and continuance. The trainee chefs will revolve every four hebdomads to let maximal benefits for the whole academy.It is anticipated that as gross revenues gro w, there will be extra demand for a new trainee chef and extra portion clip waiting staff. The long term program is to open farther eating houses and extra staff will be required for this intent. Staff keeping will be a cardinal focal point of Mulberry and it is anticipated that the initial trainee chefs will in clip take up places of caput chefs in the new eating houses. Due to the community component of the eating house and the high degree of public support, a direction commission will be necessary to pull off and command the scheme and funding of Mulberry.Legal Status A ; CapitalThe concern will be launched as a Limited Liability company with three managers. One of these managers will be from the college in order to guarantee complete incorporation with the overall academy schemes. Initially, there will be 8 employees with the possible to add extra portion clip staff during seasonal peak times. Mulberry will be financed through a combination of authorities grants and bank loans. Professional experts such as comptrollers and attorneies will be retained in order to guarantee all formalities are met.Operating PlanLocation of installationsMulberry will be unfastened seven yearss a hebdomad with a breakfast, tiffin and dinner service throughout, during the school vacations and weekends. During term times, the eating house will merely turn out dinner service Monday to Friday between 4:30pm and 9pm. This is due to the legal limitations placed on immature workers during term clip ( Pedraja A ; Yague, 2001 ) [ 12 ] .The eating house will be located in the canteen of the Petchley Academy. Therefore, the location will hold to be good advertised to the populace who may non be cognizant of the being of the academy.Facilities and equipmentAs the eating house is located in the canteen the chief cookery installations are already available for usage. It will be necessary to put in the environmentally friendly equipment which will be purchased through the usage of authorit ies grants. Initial equipment includes roof solar panels, roof mounted air current turbines, hydrocarbon electric refrigerators and composter to cover with waste.Production Process A ; SystemsAs the nutrient being produced is healthy and fresh, Mulberry will run a bulge in clip procedure where nutrient is made to order. Suppliers are all local leting a much shorter order clip frame. Deliveries will be done three times a hebdomad to guarantee freshness and deficiency of wastage.Safety procedures will be clearly documented and in conformity with all current wellness and safety statute law.Development PlanIt will be necessary to staff the eating house with the caput chefs and lasting servers ab initio. This will so be followed by the puting up of the location and two preparation rotary motions to guarantee that there is suited expertness amongst the trainee chefs. The chart below shows the activities for the 10 hebdomads prior to opening. 1 2 3 4 5 6 7 8 9 10 Staffing Puting up of location Training Selling Community Impact A ; BenefitsAs Mulberry is a community eating house, it will put a great accent on community benefits. Recruitment will be done from within the academy or from the local community. Mulberry will besides be running a immature learner award to promote greater community engagement. Charitable events will be supported or hosted by Mulberry and regular offers will be given to community groups such as babys rooms.Financial Data A ; ProjectionsSupport demands and beginningsDue to the fact that Mulberry will be doing usage of the academy canteen the initial spending will be fringy. In order to buy all environmentally friendly merchandises a sum of ?66,500 will be required ( Upneja A ; Dalbor, 2001 ) [ 13 ] . The dislocation is as follows: Solar Panels 18,000 Wind Turbines 28,500 Electric refrigerators 12,000 Composter 8,000 Entire 66,500 It is anticipated that 30 % of this initial start up will be provided by authorities grants ensuing in the demand for ?46,550 to be obtained from other beginnings. These purchases will be made during the first six months of operation ( Fullen, 2004 ) [ 14 ] .Cash Flow ProjectionsNet hard currency flows over the first twelvemonth will number to ?26,610. Monthly hard currency flows fluctuate dramatically, chiefly due to many disbursals being paid on a quarterly footing. There are besides fluctuations based on term day of the months and the associated gap hours. It is assumed that there will be no down clip and that the eating house will non hold to shut at any point for operational grounds.Critical Risks and Contingency PlansNegative factorsThe eating house trade is seasonal. Although all attempts are made to smooth this by offering a broad scope of seasonal options with specific winter and summer bill of fares, for illustration, it is natural that the demand for ice pick to be lower i n winter. In order to cover with this state of affairs it is proposed that other services such as Indian curry dark will be offered to pull seasonal clients. During school vacations, new bill of fare aimed at kids will be launched in order to pull kids during their holiday period. Extra installations such as free crayons will be offered to kids to promote parents to take Mulberry over rivals.Alternate programs of actionA take away service will be launched in twelvemonth two. This allows entry to a different market and to those who do non on a regular basis eat out. Depending on the comparative success of the eat in, takeaway service every bit good as a bringing service resources in twelvemonth three will be directed to spread out the most profitable option. Staff clip and hard currency resources will be given to the most profitable market and this will be the focal point of subsequent eating houses opened in twelvemonth five.Future PlansThe hereafter plans for Mulberry are about bot h spread outing the services from the original eating house to include take off and bringing and besides in opening a new eating house in order to offer yet more preparation chances for local immature chefs.It is anticipated that the take away option will be launched in the last three months of the first twelvemonth, once the eat-in eating house has to the full settled and all on the job processs are clearly understood. A bringing service will be launched in the first three months of twelvemonth two of trading. A 2nd eating house will be planned during twelvemonth four of trading for launch in month one of twelvemonth five. This will let sufficient clip for Mulberry to set up itself with a market taking repute which will be an first-class platform for future constitutions.BibliographyAbrams, R. A ; Kleiner, E. , 2003.The Successful Business Plan: Secrets A ; Schemes. The Planning Shop, p. 39.Ball, S.J. , 2008.The Education Debate: Policy and Politicss in the Twenty-first Century. The Policy Press, p. 185.Barringer, A. , 2002.Grassroots Marketing for the Restaurant Industry. iUniverse, p. 125.Chuang, A. A ; Kleiner, B.H. , 2003. New developments refering rewards and hours in the eating house industry.Management Research News, 26 ( 2/3/4 ) .Clark, M.A. A ; Woo, R.C. , 1999. Consumer trueness in the eating house industry: A preliminary geographic expedition of the issues.British Food Journal, 101 ( 4 ) .De Thomas, A. A ; Grensing-Pophal, Lin. , 2001.Writing a Convincing Business Plan. Barron s Educational Series, p. 262.Fullen, S.L. , 2004.Opening a Restaurant Or Other Food Business Starter Kit: How to Fix a Restaurant Business Plan A ; Feasibility Study. Atlantic Publishing Company, p.16.Fullen, S.L. , 2002.Restaurant Design: Designing, Constructing A ; Renovating a Food Service Establishment. Atlantic Publishing Company, p. 20.Larsen, S. A ; Bastiansen, T. , 1992. Service Attitudes in Hotel and Restaurant Staff and Nurses.International Journal of Contem porary Hospitality Management, 4 ( 2 ) .McKeever, M.P. , 2007.How to Write a Business Plan. Nolo, p. 273.Namkung, Y. A ; Jang, C.S. , 2008. Are extremely satisfied eating house clients truly different? A quality perceptual experience position.International Journal of Contemporary Hospitality Management, 20, ( 2 ) .Pedraja, M. A ; Yague, J. , 2001. What information do clients utilize when taking a eating house?International Journal of Contemporary Hospitality Management, 13, ( 6 ) .Pratten, J.D. , 2003. The importance of waiting staff in eating house service.British Food Journal, 105 ( 11 ) .Raab, C. A ; Mayer, K. , 2007. Menu technology and activity-based costing – can they work together in a eating house? International Journal of Contemporary Hospitality Management, 19, ( 1 ) .Rainsford, P. , Bangs, D.H. A ; Bangs, D.H. Jr. , 1996.The Restaurant Planning Guide: Start and Pull offing a Successful Restaurant. Kaplan Publishing, p. 11.Ramdeen, C. , Santos, J. A ; Chatfield , H.K. , 2007. Measuring the cost of quality in a hotel eating house operation.International Journal of Contemporary Hospitality Management, 19, ( 4 ) .Upneja, A. A ; Dalbor, M.C. , 2001. An scrutiny of capital cons

To what extent did Britains motives for pursuing a policy of Appeasing Germany change in the period from January 1933 to September 1938 Essays

To what extent did Britains motives for pursuing a policy of Appeasing Germany change in the period from January 1933 to September 1938Â   Essays To what extent did Britains motives for pursuing a policy of Appeasing Germany change in the period from January 1933 to September 1938Â   Essay To what extent did Britains motives for pursuing a policy of Appeasing Germany change in the period from January 1933 to September 1938Â   Essay Essay Topic: Claim of Policy From the day the Treaty of Versailles was signed in June 1919 there were many in Britain who condoned it for being far too harsh towards an already crushed and downtrodden Germany. They correctly predicted that attempting to completely cripple a proud and empirical nation such as the Germans it would only spur them on to recover speedily in order to wield the power for which they aspired. In truth it was George Clemenceau, the French Prime Minister, who was obsessively advocating an extremely harsh Treaty towards Germany and it has been revealed that Britains David Lloyd George did see the need to rather allow for Germany to be built up again. In fact much of what the French were seeking was carried out and hefty reparations were burdened upon Germany along with large territorial losses.This was because France had suffered the most terribly as a result of the First World War as well as them now enduring the greatest threat from Germany due to their border shar e. So when Hitler rose to power in Germany in the early 1930s and openly violated clauses in the Treaty of Versailles, the British government and public were accepting and understanding of Hitlers actions. Thus began what we now refer to the Appeasing of Hitler and Germany and it continued and intensified throughout the 1930s all the way up to the out brake of war on September 1st 1939. Of course, as the 1930s wore on the exact reasons and intentions for appeasing Germany altered due to developing circumstances and specific considerations for each situation and its timing.The British publics perception that the clauses stated in the Treaty of Versailles were far too harsh, as referred to above, was the primary reason for Appeasing Hitler at first. They accepted that Hitlers actions were not violations but rather necessary measures to deal with his countries issues. Like Britain and nearly all the developed world, Germany had suffered immensely at the hands of the Great Depressions w hich plagued the world following the Wall Street Crash of October 1929. Since arrangements made at Locarno in 1925, Germanys payment of their reparations to France and Britain were being funded by American loans and now with these loans being recalled by the USA administration the German economy plummeted. The sore memories of starvation and bitter poverty, due to the hyper-inflation in 1923 as a result of the re-occupation of the Saar, were embedded on the minds of the German people and they were not going to allow it happen to them again.Hence, when Hitler and Nazism promised a better economic prospect coupled with the re-creation of a powerful country that it once was, he was very popular and soon rose to ultimate power. Britain itself suffering in the Depression understood Germanys plight and was willing to overlook their violations of the Treaty and encouraged trade between the two countries as signified in the signing of the Anglo-German Naval Agreement of 1935. However, to si mply say that Britain was willing to allow Hitler build himself up and create a dictatorship in Germany just because it had pity on them, would be foolish. As the German fire heated up and the international cooking pot started to bubble over, Britain were no longer able to merely turn a blind eye and blame on the harshness of the Treaty but rather other factors came to the fore in their Appeasing of Hitler.In the early 1930s, Britain as the figure head of the League of Nations faced contentious situations with both Japan over the Manchuria situation and later Italy over Abyssinia. Both these countries, like Germany, had fascist leanings and Britain run the risk that if they engaged in a war against Germany they would also embroil these other two powerful countries into it. Japan was an important trading partner and Britain still hoped that Italy could be swayed and used as an ally against Germany if they ended up in combat against her. Britain was in no position to fight three major powers which were spread over the face of the globe and war was a threat to her impressive Empire. Britain were keen not to upset Italy and the Hoare-Laval Pact of December 1935 highlights the extent British politicians were willing to go, even to defy the publics opinion and try cut a deal with Mussolini. This was enough of a concern not to take Britain to war as long as the threat were relatively minimal however when Hitler made his first bold move in March 1936 and sent his troops into the demilitarized Rhineland the pressure was turned up.The Rhineland was a wealthy part of Germany that they had forced to demilitarize under the Treaty of Versailles and now in 1936 when Hitler had already violated much of the Treaty of Versailles, by rearming and employing an army bigger than 100,000 men, he also walked his troops into the Rhineland. With retrospect as historians we know that Hitler lacked a strong army, which would have been quickly crushed by the Allies, but Hitler took this o pportunity to temp his luck and test the Allies resolve towards him. We know he stroke lucky and he was left to do what he wanted as Britain claimed that in fact it was rightfully his and as one Foreign office official put it, We cant stop Hitler walking into his own backyard.At the time, Frances political system was in turmoil and it had a caretaker government which meant that even though they had ground troops they could have committed they were not willing to make an advance on their border with Germany without British support. Britain whose power was in their navy and had no ground forces to send in assistance refused to send support stating that Hitlers actions did not deem fighting over. France therefore took no action and as Hitler later revealed had the French merely sent troops to the border he would retreated, as he could ill afford to fight in his weak state.This story of the lack of strong allies for Britain was one of the main catalysts for the policy of Appeasement. Th eir strongest ally during the First World War was the USA who had thereafter become isolationist and took no interest European affairs especially if it entailed them having to send troops and armaments. America had been hard hit during the Great Depression and was going through a process of rejuvenation under its dynamic President Roosevelt and his New Deal and interest in foreign affairs had been lost. Britains other allies in WW1 were Russia who were economically bust having gone the through the turmoil of the Bolshevik Revolution and the consequential Civil War besides for now being at ideological loggerheads with Britain. Now the only people to turn to were the Dominions who besides for being relatively weak were also unreliable to come to Britains aid. This left only France, who British diplomats thought little of as Lord Curzon is reported to have said in 1921, in almost every quarter of the globe..the representatives of France are actively pursuing a policy unfriendly to Brit ish interests. Without being to fight Germany alone, Britain had little choice but to Appease Germany until it was no longer able to.The horrors and tragedy of the First World War were vivid in the memories of nearly all Britons and the thought of another such event sent shivers down their spines. British public opinion was fervently anti war and the wish to Appease Hitler could be felt on the streets of Britain. This was certainly true in the early 1930s however in 1938 post the Munich conference, public opinion swung and 74% of people asked said they would side with communism rather than fascism. Even in 1937 Chamberlain would have not had the publics support for a full out war on Germany so strong were the anti war feelings. After the establishment of the League of Nations in the aftermath of the First World War, British people put a lot more faith in diplomatic solutions and felt that the crises with Germany could be sorted the same way.After all, it was Britains military incapa bility and lack of strength that forced Baldwins and Chamberlains hand in the years 1935 through 1938. By the end of the First World War, Britain had stockpiled an immense amount of weaponry however immediately started to disarm and minimise munitions production. The core reason for this was that it was a huge drain on the budget and through the tough times between the wars when money was scarce the public far preferred to see it spent on domestic matters such as healthcare and housing. Britains cover story for disarming was that it was in line with Wilsons 14 points and that morally it was only correct to also disarm just as they had enforced upon Germany. It was only in 1935 did Britain start to rearm at all and then only seriously under Neville Chamberlain in 1937 to 1939.When faced with the crisiss of the Rhineland and Anchluss although Britain may have been dismayed and un-nerved they were in no position to thwart Hitler using force and hence were trapped into a situation where the only action they could take was to Appease Hitler through diplomacy. Chamberlain himself later admitted that the only achievement of the Munich Conference in September 1938 was to buy Britain another year to rearm. Statistics from the time show us that Germany also rapidly rearmed in that year and that military the Allies together were far superior up to early 1938 and would have speedily defeated the German army. However, at the time they were not convinced about this and only knowing their own military weakness they chose the safer option to not engage in warfare.In the 1920s and most of the 1930s the strong anti war feeling in Britain coupled together the inability to fight meant that Appeasing Germany was always going to be the preferred course of action. Sympathy over the harshness of the Treaty of Versailles was another underlying motive to pursuing the Appeasement of Germany in the period January 1933 through September 1939. These reasons did falter out when Germany beca me persistently more threatening in the late 1930 years and then more specific reasons such as the fear on entangling Japan and Italy into a war as well as the lack of solid allies for Britain meant that war in Europe only erupted in September 1939.

Brief History of Saudi Arabia and Malaysia Essay - 108

Brief History of Saudi Arabia and Malaysia - Essay Example Malaysia, whose capital city is Kuala Lumpur, is approximately 50 years old. It occupies the Malay Peninsula in Southeast Asia. Its port cities of Malay Archipelago have facilitated spice and silk trade for a long time. Malaysia is located at a trading junction. This position has for a long time, brought trade and foreign influences such as multiculturalism involving Hindu and Buddhist. It has a population of approximately 28 million citizens, with a monarchical form of government (Hooker 2).Given that since the ancient times, Malaysia has comfortably accommodated different cultures with business interest, ours will not be exceptional, and this can also be backed by the economic indicators to be discussed below. According to statistics of 2013 from global edge website by World Bank API, Saudi Arabia has an annual growth rate of 3.798%, which is a positive indicator of the economic performance within the country. The GDP per capital of Saudi Arabia as per 2013, according to World Bank API in global edge website is $53,780 as per the current international rates. This clearly shows that the population has the required purchasing power, hence a good hub for the business opportunity. The population of Saudi Arabia, as given by World Bank API of 2013, stands at 28,828,870 people. 82.702% of this population resides in the urban centers. This urban population represents the potential target market for our restaurant venture. In addition to this, the annual urban population growth rate is pegged at 2.144% as per World Bank API 2013. Looking at the consumer prices statistics of 2013 by World Bank, the inflation rate is pegged at 3.506%, indicating that ideally, consumers are in a position to afford a number of commodities. Similarly, import of goods and services statistics of 2013 reports a remarkable amount of $ 229,291,466,666.

Business law term paper Example | Topics and Well Written Essays - 1000 words - 1

Business law - Term Paper Example For movies and creative work a clear understanding by the actors, producers and directors of copyright law and trademark laws of the land are quite essential. These important detailed are necessary in making clear the ownership of such creative works and the brands. The issues involved include intellectual property rights and who has legitimate claim on them. In the movie there is a debate on who are the owners of the images and songs of the movie. For clarity of these proper contracts between the producers and the creative professional should be apparent. Copyright law for example is about is the exclusive right given under certain government exclusive rights to a work to the original producer of such works. This works have to be registered and in the case that they are not registered then the first producer provided he or she can prove his originality automatically becomes the copyright holder. This paper however shall focus on copyright law and trademark laws governing the movie Pinocchio. So far it is estimated that Pinocchio the movie has over 1000 copyrights in the United States of America. These copyrights of the Disney movie were done in 1957 and renewed in 1985 and will enter in the public domain in 2052. Pinocchio also clearly teaches the audience both the readers of the literally work and those who watched the movies on the elements of a contract. A contract is basically an agreement between two or more parties to fulfill a certain obligation in a specified period of time for a consideration. This fictional character Pinocchio who was a puppet had a burning desire to become a little boy after he was magically transformed to life. The blue fairy promised to turn him into a boy only if he proved himself as worthy. He was to prove his character and show his selflessness before he could be turned into a boy. When we look at the elements of contract we see here there was an offer and

Free Market Economy Research Paper Example | Topics and Well Written Essays - 3000 words

Free Market Economy - Research Paper Example In this respect, resources are allocated based on demand of those resources and their supply. More often than not, free markets are closely associated with capitalism with socialists advocating for it. This has made them, on many occasions, to utilized free markets in proposals where the capital allocation of the market is intertwined with self-management within the enterprises alongside the ownership of cooperatives owned by employees. According to Adman Smith, an invisible hand balances supply and demand forces and maintains equilibrium (Smith, 1776, Book IV). Invisible hand refers to the ability of the market to balance itself without government intervention, and which might occur in a free market system of resource allocation. Supply refers to the quantity of product that can be supplied by firms. Demand, on the other hand, refers to the quantity of product demanded by the consumers. Equilibrium occurs for cases where demand and supply curves intersect. This is illustrated in fig 01 below. Fig 01 shows equilibrium position of a demand and supply curve. Source: www.learngoldcoins.com This, if taken from this approach, implies that in a free market, monopolies and cartels cannot exist because monopolies are created mainly by government help and, therefore, are more likely to co-exist in a controlled economy than in a free economy. Monopolies and cartels thrive well when supported by governments. In such cases, the government notably, provide help to large firms in the form of lower tariffs or taxation. A free economy is characterized by tight competitions. For instances, where businesses sprout with maximum profits following the discovery of some thrilling items of demand, other firms often enter into that business driving the profits down. In this case,... There are various advantages attributed to the free market economy. First, free market economy is characterized by free resource allocation with lacking monopolies and cartels. Secondly, the free market system has improved efficiency, as opposed to controlled market system. It is quite apparent that whenever price setting is left to market forces, firms operate efficiently exhausting all their resources to produce at lowest possible prices. Firms in the free market system are often free to enter into any business while consumers access a wide range of products and services. In such a system, no government help or intervention exists. Firms work out a production system that maximizes output and lowers costs. Thirdly, in the free market system, consumers are made to access products and services. In such cases, the existence of demand necessitates the existence of supply. Occasionally, consumers are allowed to get a wide range of products and services. Research shows that when productio n and investment decisions are made by market forces instead of the government, resource allocation is done in a way that that benefits the whole society. Most notable is the fact that in the free market system represents economic freedom for all customers (Friedman & Friedman, 2002, 15). The chart below (chart 02) is the evidence for the worldwide support of the free market system. There are other market systems other than the free market system. They include mixed economy and command economy.

Homelessness Causes and Effects

Homelessness Causes and Effects Homeless People What would it be like to be homeless? Imagine not knowing where you will sleep tonight. On a practical level, how would it feel not to have a bath for weeks and to wear dirty clothes every day? I think most of us would agree with the line from John Payne’s poem Home, Sweet Home: â€Å"Be it ever so humble, there is no place like home†. Yet thousands of people in the UK have no home of their own. We have all seen people asking for money, who seem to have all their possessions in a plastic bag, and nowhere to go. Although these people who are sleeping rough in doorways are the most visible, homelessness also includes those who are placed in hostels, bed and breakfast or other temporary accommodation, or local authority housing. It is difficult to understand how people become homeless and research shows that they are all ages, from all areas and backgrounds. There are charities that support the homeless and Centrepoint is a national organisation that focuses on young people. It provides emergency night shelters and short stay hostels. Their research shows that more than 80% of the young people who turn to Centrepoint for help are homeless due to family breakdown, abuse or eviction. Some young people become homeless following the death of a parent. It seems a double blow to be bereaved and homeless. However, often these vulnerable young people find themselves sleeping rough before seeking help. Many of these 16 to 20 year olds have no qualifications or means of supporting themselves financially. I feel that if our society wants these people to become self-sufficient, it is essential to offer help in the form of housing, and assisting them to either return to school, or to gain qualifications through training programmes to improve their chances of finding worthwhile employment. Tragically, many homeless young people are â€Å"befriended† by drug addicts or encouraged into prostitution. For those who have run away from home as a result of abuse, one wonders how bad their home circumstances must have been if they would prefer to face the risks of addiction and sexually transmitted disease. Of course it is not only young people who become homeless. Older people can face homelessness when they lose their jobs and are evicted from their homes because they cannot pay the rent. Sometimes these people have physical or mental health problems as well. Unfortunately in some circumstances these people either have no family, or their families are unable or unwilling to help them. Single homeless people are not a high priority for housing assistance and are therefore more likely to be sleeping rough, huddled under a bridge, trying to keep warm with newspapers. Other homeless people are ex-offenders. They have paid for their crime and yet they find themselves unable to find a job and therefore without resources. It is sad that many people coming out of prison have nowhere to go and may eventually end up in prison again. Often these people have been exposed to drugs in prison and will resort to dealing as a means of making money. Anyone is capable of turning to crime out of desperation, ending up harming others in an attempt to steal money. If people become homeless as a result of family breakdown or employment problems, should we not as a society make a stronger effort to help these people? Homelessness and having no money creates a climate for crime which is what we want to prevent. One of the ways of preventing it could be to offer more support to people before they find themselves homeless. For example, young people could have anonymous safe places to go to if they are in abusive situations. They should know that there is at least one adult at school who they can talk to, or a number they can phone. Although there are charities offering phone line assistance, it is not sufficient. The people who receive the least sympathy, it seems, are the mothers with small children. Although they may not be sleeping rough, these families are often in very cramped accommodation and they cannot really make it feel like a home. If they are fortunate enough to be given council housing they are often envied or disliked by others and made to feel that they have been given something they do not deserve. However, we do not know their circumstances and they may have been the victims of sexual abuse or domestic violence. It would be far better for them and their children to be in a safe place than to risk further violence. Homelessness is a problem all over the world. Places affected by flooding and earthquakes suddenly have thousands of people whose homes have been demolished and who have no possessions. Places in Africa that experience severe drought conditions force people to try to find food elsewhere. Unfortunately the result is often groups of homeless people who are starving.According to the United Nations, more than 100 million people worldwide have no housing whatsoever. This becomes a serious Human Rights issue and although we might like to think it is mainly a problem in the developing countries, the truth is that in first world countries such as the UK and United States, the number of homeless is growing. Although it is helpful to donate to charities who offer help, or to give people food, more needs to be done. Adequate housing needs to be available and we have to change our attitude towards people who may be in dire circumstances through no fault of their own. Bibliography Capdevila, G HUMAN RIGHTS: More Than 100 Million Homeless Worldwide http://ipsnews.net/interna.asp?idnews=28086 Payne, J Clari; or, the Maid of Milan: an Opera. London: John Miller, 1823. See http://www.poetry-archive.com/p/home_sweet_home.html Pleace, N and Fitzpatrick, S (2004) Centrepoint Youth Homelessness index http://www.centrepoint.org.uk/documents/Centrepoint_YorkResearch-report.pdf

Friedrich Wilhelm Murnaus The Last Laugh :: Film Movies

Friedrich Wilhelm Murnau's The Last Laugh About The Director: Friedrich Wilhelm Murnau is one of the most important filmmakers of the cinema during Weimar Republic period. He is often grouped with Fritz Lang and G.W. Pabst as the "big three" directors of Weimar Germany. He finished his career in Hollywood and was killed at a young age in a car crash. Three of his films appear on the greatest films lists of critics and film groups. Even though there seems to be little written about him. Early in his career he created one of horror film, Nosferatu (1922); his last film was Tabu (1931), a documentary film in the South Seas. He was one of the pioneers in the technical side of the film industry, experimenting special effects in Nosferatu and Faust and the use of the moving camera in The Last Laugh. But at the same time he was a master storyteller, a director who could describe simple stories with a vast range of emotion and meaning. Plot Summary: The old doorman at the Hotel Atlantis is proud of his job and he does it well (sort of). One day he carries a large suitcase into the lobby. He needs to sit down for a moment what is seen and written down by a young hotel manager. The old man looses his job and is made the toilet man of the hotel. He tries not to show it, but he is broken. Now only some kind of wonder can help! The film begins a trip down an open elevator and through the busy lobby of the Hotel Atlantic. The movement continues straight through the hotel's revolving doors to rainy outside. The main character is the hotel doorman, a striking but he is old. He is an important person, a respected person. But he is getting older and has trouble lifting a large luggage from a car to the hotel and needs a few minutes to rest. The young hotel manager witnesses this situation and the next day the doorman finds out that he has been replaced by a younger man and demoted to toilet attendant. This demotion leads him to isola tion. It comes to the situation where his neighbors and even his own family reject him. Just when things seem as bad as they could get for the doorman, the film presents us with the only upside.

Masasi’s Trial Balance

Accounting Adjusting Entries, Posting and Preparing an Adjusted Trial Balance MASASI COMPANY, INC. Trial Balance June 30, 2008 Account Number Debit Credit 101 Cash $ 7,150 112 Accounts Receivable 6,000 126 Supplies 2,000 130 Prepaid Insurance 3,000 157 Office Equipment 15,000 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 4,000 311 Common Stock 21,750 400 Service Revenue 7,900 726 Salaries Expense 4,000 729 Rent Expense 1,000 Total $38,150 Total $38,150 In addition to those accounts listed on the trial balance, the chart of accounts for Masasi Company,Inc. lso contains the following accounts and account numbers: No. 158 Accumulated Depreciation—Office Equipment, No. 212 Salaries Payable,No. 244 Utilities Payable, No. 631 Supplies Expense,No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. Supplies on hand at June 30 are $600. 2. A utility bill for $150 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. $2,500 of unearned service revenue has been earned at the end of the month. 5. Salaries of $2,000 are accrued at June 30. 6.The office equipment has a 5-year life with no salvage value. It is being depreciated at $250 per month for 60 months. 7. Invoices representing $1,000 of services performed during the month have not been recorded as of June 30. Instructions: (a) Prepare the adjusting entries for the month of June. Use J3 as the page number for your journal. (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column. (c) Prepare an adjusted trial balance at June 30, 2008. Use the templates in Appendix D.Complete all three tabs. (a) J3 |Date | |Account Titles and Explanation | |Ref. | |Debit | |Credit | |2008 | | | | | | | | | |June 30 | |Supplies Expense | |631 | |1,400 | | | | | |Supplies | |126 | | | |? ,400 | | | | ( $2,000 – $600) | | | | | | | | | | | | | | | | | | 30 | |Utilities Expense | |732 | |? 50 | | | | | |Utilities Payable | |244 | | | |? 150 | | | | | | | | | | | | 30 | |Insurance Expense | |722 | |? 50 | | | | | |Prepaid Insurance | |130 | | | |? 250 | | | | ($3,000 ? 12 months) | | | | | | | | | | | | | | | | | | 30 | |Unearned Service Revenue | |209 |2,500 | | | | | |Service Revenue | |400 | | | |2,500 | | | | | | | | | | | | 30 | |Salaries Expense | |726 | |2,000 | | | | | |Salaries Payable | |212 | | | |2,000 | | | | | | | | | | | | 30 | |Depreciation Expense | |711 | |? 250 | | | | | |Accumulated Depreciation— | | | | | | | | | | Office Equipment | |158 | | | |? 250 | | | | ($15,000 ? 0 months) | | | | | | | | | | | | | | | | | | 30 | |Accounts Receivable | |112 | |1,000 | | | | | |Service Revenue | |400 | | | |1,000 | (b) CashNo. 101 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |7, 150 | Accounts ReceivableNo. 112 Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 6,000 | |30 | |Adjusting | |J3 | |1,000 | | | |? 7,000 | SuppliesNo. 126 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 2,000 | |30 | |Adjusting | |J3 | | | |1,400 | |? 600 | Prepaid InsuranceNo. 130 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? ,000 | |30 | |Adjusting | |J3 | | | |250 | |? 2,750 | Office EquipmentNo. 157 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |15,000 | Accumulated Depreciation—Office EquipmentNo. 158 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | | | |250 | | 250 | Accounts PayableNo. 201 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 4,500 | Unearned Service RevenueNo. 209 Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 4,000 | |30 | |Adjusting | |J3 | |2,500 | | | |? 1,500 | Salaries PayableNo. 212 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | | | |2,000 | |2,000 | Utilities PayableNo. 244 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | | | |? 150 | | 150 | Common StockNo. 311 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |21,750 | Service RevenueNo. 400 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | |? 7,900 | |30 | |Adjusting | |J3 | | | |2,500 | |10,400 | |30 | |Adjusting | |J3 | | | |1,000 | |11,400 | Supplies ExpenseNo. 631 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 |Adjusting | |J3 | |1,400 | | | |1,400 | Depreciation ExpenseNo. 711 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | |250 | | | |? 250 | Insurance ExpenseNo. 722 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | |250 | | | |? 250 | Salaries ExpenseNo. 726 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? ,000 | |30 | |Adjusting | |J3 | |2,000 | | | |? 6,000 | Rent ExpenseNo. 729 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |1,000 | Utilities ExpenseNo. 732 |Date | |Explanation | |Ref. |Debit | |C redit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | |150 | | | |? 150 | (c)MASASI COMPANY, INC. Adjusted Trial Balance June 30, 2008 | | |Debit | |Credit | | Cash | |$? 7,150 | | | |Accounts Receivable | | ,000 | | | |Supplies | |600 | | | |Prepaid Insurance | | 2,750 | | | |Office Equipment | |? 15,000 | | | |Accumulated Depreciation—Office | | | | | | Equipment | | | |$ 50 | |Accounts Payable | | | | 4,500 | |Unearned Service Revenue | | | |1,500 | |Salaries Payable | | | | 2,000 | |Utilities Payable | | | | 150 | |Common Stock | | | |? 1,750 | |Service Revenue | | | |? 11,400 | |Supplies Expense | |1,400 | | | |Depreciation Expense | | 250 | | | |Insurance Expense | | 250 | | | |Salaries Expense | | ,000 | | | |Rent Expense | | 1,000 | | | |Utilities Expense | | 150 | |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | | |$41,550 | |$41,550 | http://www. google. com. vn/url? sa=t&rct=j&q=&esrc=s&source=web&cd=16&ved=0CGEQFjAFOAo&url=htt p%3A%2F%2Fww2. justanswer. com%2Fuploads%2FBusinessTutor%2F2010-01-13_004112_P3-2A. doc&ei=veS2UK-uBuahigf5iIGgAw&usg=AFQjCNGG338kPyI9kNi9KfLTWh4V2fYbfg&cad=rja