Saturday, December 28, 2019

Renewable Energy Sources And Fossil Fuel Consumption

Renewable energy sources and fossil fuel consumption are among the most controversial topics on the news today, and they are among the most highly debated political topics in America. Countries throughout the world are competing to develop the most effective and efficient renewable energy sources in order to replace fossil fuels. The benefits of renewable energy are their fuel source never runs out and their fuel source is natural, as opposed to fossil fuels that are running out and create dangerous pollutants. Currently, the most effective and efficient renewable energy sources--hydroelectric energy, wind energy, geothermal energy, nuclear energy, and solar energy--work by harnessing energy from a different part of the environment and converting it into electricity. Currently, a debate exists over whether or not these energy sources are able to sustain America. The United States of America consists of roughly 132,000,000 houses, millions of stores, and thousands of large buildings (USA). Each of these buildings requires electricity, measured in kilowatt hours, to sustain itself. On average, one house uses 10,837 kilowatt hours every year. This means that the houses alone in America use around 1,435,867,000 kilowatt hours of electricity per year (How Much). This is the same amount of electricity that would be needed to run a large hospital, such as Central Dupage Hospital, for over 76 years (Energy). The amount of energy that America needs every year is massive; itShow MoreRelatedRenewable Energy As A Means Of Reducing The Use Of Fossil Fuels1412 Words   |  6 Pagesdevelopments in renewable energy as a means of reducing the use of fossil fuels OUTLINE Thesis statement: benefits of renewable energy decreaseing the consumption of fossil fuels outweighs its disadvantages. Topic sentences: 1. First of all, renewable energy is more governable than nuclear power. 2. Furthermore, renewable energy is benefit to human in two ways, in particular environmentally friendly, and reducing the consumption of fossil fuels. 3. To some extent, developments in renewable energy need toRead MoreRenewable Energy As A Replacement For Their Energy Needs914 Words   |  4 PagesAmerican families are dependent on fossil fuels for their energy needs. However, the cost associated with fossil fuels is very unstable and has caused many to seek alternative sources. Countless experts think, that alternate source has been realized in the form of renewable energy. These types of energy have shown potential for sustained demands, economic growth, and environmental benefits. Consumers should consider renewable energy as a replacement for their everyday energy needs as they are a better andRead MoreEnergy Consumption And Its Effect On The Environment1660 Words   |  7 PagesIntroduction Energy consumption is universal to all, in spite of the location in the world. Different countries and people consume different amounts of energy at any given time. Energy consumption ranges from small-scale to large-scale uses for different purposes. However, what is common to all despite the amount used is the impact of the consumption that cuts across every region. Among the most fundamental sources of energy used on regular basis, include oil, natural gas, and coal, which are fossil fuelsRead MoreRenewable And Non Renewable Sources Essay1604 Words   |  7 PagesSimply put, energy is â€Å"a driving force behind all socio-economic activities† (Wesseh, Lin, 2016). Therefore energy is highly demanded and various sources must be used in order to meet the market’s needs. Within energy, there are two categories of sources: renewable and non-renewable. Renewable sources being naturally replenishable in the short term and non-renewable sources being exhaustible (Wesseh, Lin, 2016). Non-renewable energy sources include mainly fossil fuels and renewable energy resourcesRead MoreEssay on Renewable Energy: The Switch is Now1504 Words   |  7 Pagesis 2200. The world is going through a fossil fuel shortage. Oil reserves are almost completely consumed and it is becoming impossible to find new fossil fuel sources. Not prepared for this event to occur, The United States, has no alternative options. As a result of the oil shortage, the standard of living deteriorates. Heat in homes, supermarkets full of food, and transportation, all basic necessities taken for granted, will be depleted because fossil fuels are used to power almost everything. TheRead MoreRenewable Energy Is Important For Our Environment1610 Words   |  7 Pagestransition from fossil fuels and coal to renewable sources of energy like solar, wind, hydroelectric, and biofuels in an attempt to reduce carbon emissions, which in turn pollute the environment and contribute to adverse climate change. Even though renewable energy is able to regenerate, does not mean that it has no ecological footprint or that renewable energy is completely sustainable for our environment (Week 14 Energy Use Transportation/Renewable Energy Sources). A renewable source of energy is usuallyRead MoreEnergy, Coal, And Natural Gas1136 Words   |  5 Pages Energy is a fundamental factor to the existence of humans on this planet; without it, modern society would be unsustainable. Consequently, the sourcing and production of energy is a critical global issue that must be addressed. Currently, the most common energy sources are fossil fuels: oil, coal, and natural gas. The consumption of fossil fuels is not sustainable in the long run as the resources are not infinite, and as energy consumption increases, the earth’s natural resources (fossil fuels)Read MoreIndia s Unrealistic For Renewable Energy Essay1399 Words   |  6 Pagesunrealistic for renewable energy to completely replace non renewable energy. Nations should begin to strive towards renewable sources to lower their dependency on fossil fuels. This will give the developing world a competitive option to non renewable sources. I. INTRODUCTION Globalization integrates world economy through capital, investment, and labor markets [1]. It allows for the economic growth of developing countries. Development requires the utilization of resources for energy production. NationsRead MoreShould The Usage Of Non Renewable Source Of Energy Decrease?1241 Words   |  5 Pagesthe Usage of Non-Renewable Source of Energy Decrease? Energy is defined as the ability to do work that can neither be created nor be destroyed, can only be transfer from one form of energy to other. There are many kind of energy such as mechanical energy, potential energy etc. In our daily life we need different types of energy resource in each and every time to do our work such as we need electricity to run our electrical devices, gasoline to drive our vehicle and so on. Energy are produced fromRead MoreRenewable Energy As A Replacement For Their Energy Needs915 Words   |  4 Pageson fossil fuels for their energy needs. However, the cost associated with fossil fuels is very unstable and has caused many to seek alternative sources. Many experts think, that alternate source has been realized in the form of renewable energy. These types of energy have shown potential for sustained demands, economic growth, and environmental benefits. Consumers should consider renewable energy as a replacement for their everyday energy needs as they are a better and more beneficial source of power

Friday, December 20, 2019

diversity as strategy - 7058 Words

www.hbr.org IBM expanded minority markets dramatically by promoting diversity in its own workforce. The result: a virtuous circle of growth and progress. Diversity as Strategy by David A. Thomas Reprint R0409G IBM expanded minority markets dramatically by promoting diversity in its own workforce. The result: a virtuous circle of growth and progress. Diversity as Strategy COPYRIGHT  © 2004 HARVARD BUSINESS SCHOOL PUBLISHING CORPORATION. ALL RIGHTS RESERVED. by David A. Thomas When most of us think of Lou Gerstner and the turnaround of IBM, we see a great business story. A less-told but integral part of that success is a people story—one that has dramatically altered the composition of an already diverse†¦show more content†¦Over the past two years, I have interviewed more than 50 IBM employees—ranging from midlevel managers all the way up to Gerstner and Palmisano—about the task force effort and spent a great deal of time with Ted Childs, IBM’s vice president of Global Workforce Diversity and Gerstner’s primary partner in guiding this change process. What they described was a signiï ¬ cant philosophical shift—from a long tradition of minimizing differences to amplifying them and to seizing on the business opportunities they present. Constructive Disruption David A. Thomas (dthomas@hbs.edu) is a professor of organizational behavior and human resource management at Harvard Business School in Boston. Gerstner knew he needed to signal that diversity was a strategic goal, and he knew that establishing task forces would make a powerful impression on employees. Early in his tenure, Gerstner had convened various task forces to resolve a range of strategic choices and issues. He used the same structure to reï ¬ ne and achieve IBM’s diversity-related objectives. Gerstner and Childs wanted people to un- harvard business review †¢ september 2004 derstand that this was truly something new. IBM had a long practice of being blind to differences and gathering demographic information only to ensure that hiring and promotion decisions didn’t favor any particular group. So this new approach of calling attention to differences, with the hope of learning fromShow MoreRelatedDiversity Management Strategies913 Words   |  4 PagesDiversity management strategies IBM diversity management within the work place As explained by John (2011) IBM is the one of the biggest multinational company they are hires more than 400,000 employees over 200 countries. They recruit scientists, sales professionals, consultants and engineers. Even in the department level there are various background peoples working together for achieve common goal. So the managing several background employees are very important to increase productivity and teamRead MoreSamsung Diversity Strategy9181 Words   |  37 PagesLong Range Planning 40 (2007) 488e504 http://www.elsevier.com/locate/lrp Understanding Samsung’s Diversiï ¬ cation Strategy: The Case of Samsung Motors Inc. Woonghee Lee and Nam S. Lee In 1995, the Korean chaebol Samsung diversified into automobile manufacturing with the establishment of Samsung Motors Inc (SMI). The timing of this venture turned out to be rather unfortunate, as SMI’s first car rolled off the Pusan production line in the middle of the Asian economic crisis. In serious financialRead MoreDiversity Management As A Business Strategy2968 Words   |  12 Pages Research Paper Assignment Diversity Management as a Business Strategy: A Literature Review Emmanuel Emenike Williams Course Name Number: GBUS 817 Instructor: Dr. Adrian Pitariu Date: December 11, 2014 Introduction The face of business has been changing very rapidly from national to global environment over the years through technological advancements (McFarlin Sweeney, 2013, p. 4). Emerging markets in developing countries continue to provide tremendous business opportunities for bigRead MoreDiversity, Diversity And Culture Is The Most Important Strategy That Needs Be Address?1179 Words   |  5 PagesIn international business the topics of diversity and culture is one the most important strategy that needs be address. Making the decision to outsource for profit gain will not necessarily happen if preparation of cultural change is not in place first. What is values and a norms in a company’s country may be offensive to other social groups of people. For example, in Germany lack of attention to diversity and culture had a serious impacts on Walmart’s position. It build frustrations to both theRead MoreStrategies For Managing Diversity At New Jersey1905 Words   |  8 Pagestoday are forced to make a decision on how to manage cultural diversity. To this end, they face three choices: ignore it, minimize it, or leverage it (p. 99). Each decision leads to different strategies for managing diversity that produces different results. This essay presents a specific case involving a workplace cultural conflict, and argues that leveraging cultural diversity through a synergistic approach is the superior strategy. A six-member team based in New Jersey was assembled to developRead MoreCultural Diversity And International Marketing Strategies Essay2023 Words   |  9 Pages The world is made of nations and people who share different values, customs, languages and geographic territories. These diversities, also known as culture, have proven to be the norm that binds or separates them. Carlson and Blodgett (1997) explain culture as different ways, sets of manners and customs that are unique to a society or a group of people. Cultural issues encompass the elements of norms, traditions, materialistic and spiritual of a group of people (Czinkota RonkainenRead MoreUsing Diversity as a Strategy: Allstate Insurance Company1214 Words   |  5 Pagesstruggle more and more with the subject of diversity in the workforce. The latest strategy is to leverage diversity as a competitive business strategy. This paper will evaluate Allstate Insurance Company’s goal setting process and how they have used diversity as a strategy leveraging differences in order to create a competitive advantage in today’s diversified market. It will also discuss Allstate’s competitive advantage with the development of the Diversity Index and recommend what types of high-performanceRead MoreDiversity And Inclusion Are Critical Strategies For Any Organization1320 Words   |  6 PagesDiversity and inclusion are critical strategies for any organization that wants to be successful in business. Organizations cannot expect for diversity and inclusion to appear and work smoothly within the workplace automatically. Diversity and inclusion is a journey that companies must take to reap the rewards of being a truly global business. There are eight steps that organizations can apply to their workplace that will make diversity and inclusion a smooth and fun journey. Organizations can startRead MoreRacial Diversity: A Strategy Toward Success Essay1090 Words   |  5 PagesRacial di versity is the idea of having people of different backgrounds working together for one common foundation. While some may believe that racial diversity is a way to discriminate people but I think that racial diversity helps us in many ways, some are observable and some are imperceptible. I think that racial diversity is a good strategy, it also is a great way to learn about people of diverse cultures and how their principles can operate within one another. The most commonly ignored or unnoticedRead MoreThe Diversity Strategies Of The U.s. Department Of Veterans Affairs3695 Words   |  15 Pagesthe diversity strategies of the U.S. Department of Veterans Affairs (VA) with the objective of supporting its efficacy. Accordingly, this paper organizes this exploration into three correlating sections, the first of which introduces an overview of the Office of Diversity and Inclusion (ODI) within the VA. In addition, this area summarizes the ODI installation of the VA diversity plan. Th is leads to the second exploration section, which outlines specific focus areas of the VA diversity plan

Thursday, December 12, 2019

Mission Command Essay Example For Students

Mission Command Essay Outline1 Mission command and its structure2 The importance of decision making for commanders and leaders3 Critical thinking as an integral component of a mission command structure.4 The role of creative thinking in the mission command structure.5 Adrp, analytic and intuitive decision making Mission command and its structure The Army of the USA is land forces (troops) designed to conduct combat operations on land, organizationally separated from the Navy and the Air Force, Marine Corps, transport corps, National Guard, Coast Guard, military police. It is the mission of army to train, organize and equip forces conducting prompt and sustain land operations. To accomplish this mission, it needs mission command. Under the conditions of reforming the system of a mission command structure in the country, when the regulatory, organizational, economic and social foundations of the commanders and leaders have changed significantly, the practice of decision making approach does not fully comply with the principles of socially-oriented leaders at all levels of a critical thinking and creative thinking. It is assumed that this contradiction can be resolved by optimizing the organizational intuitive structure skills of the subject and object of mission command, identifying and taking into account contradictions and the main factors determining the effectiveness of the professional army structure and designing a socially-oriented mission command structure and its analytic decisionmaking and intuitive decisionmaking technology, built with the goals, objectives, the functions, and principles of commanders and leaders management, the charter of the army and the requirements of leaders at all levels. Mission command is the structure that enables commanders to exercise authority and direction. It is built on leaders at all levels including commanders and leaders responsible for decision making, critical thinking, and creative thinking. Its structure is diverse, intuitive, analytic and requires many army skills. Commanders and leaders of mission command are responsible for analytic decisionmaking and intuitive decisionmaking. The importance of decision making for commanders and leaders Thus, the relevance of the mission command is determined by: Ã' hanges in the political and socio-economic situation in the country, the emergence of market relations, critical thinking, and creative thinking that require the availability of competent professional managers in the field of physical culture, mission command, decision making, analytic decisionmaking, intuitive decisionmaking, and sports; the introduction of new legislation regulating the activities of professional club teams in the system of a mission command structure; increased competition in decision-making approach, which requires the adoption of mature management decisions on personnel management, material and financial support of the training process of leaders at all levels; insufficient level of professional competence of commanders and leaders of individual units of the mission command structure for functioning in the conditions of analytic decisionmaking andintuitive decisionmaking. insufficient knowledge of the mission command problem. the developments of intuitive skills, critical and creative thinking, skills of operating adrp have become paramount to the military. Critical thinking as an integral component of a mission command structure. In the decision-making process, critical thinking is defined as intelligent, intuitive, reflexive, analytic thinking aimed at deciding whom to trust and what to do. There is one more detailed definition. Critical thinking is an intellectually ordered process of active and skillful analysis of commanders and leaders, conceptualization, application, synthesis and/or evaluation of information obtained or generated observation, experience, skills, reflection or communication, as a guide for persuasion and action. The common thing in those definitions is the ability to evaluate the information received, the ability to apply decision making. It is one of the integral components of a decision-making approach. The ability to critical thinking should not be raised to an absolute since in this case, it is reborn into hyper-criticism — a position in which any new knowledge is wrong because it contradicts the facts that have already been established by commanders and leaders. .u3ba69a642ab7d50515d0a941b124cf0e , .u3ba69a642ab7d50515d0a941b124cf0e .postImageUrl , .u3ba69a642ab7d50515d0a941b124cf0e .centered-text-area { min-height: 80px; position: relative; } .u3ba69a642ab7d50515d0a941b124cf0e , .u3ba69a642ab7d50515d0a941b124cf0e:hover , .u3ba69a642ab7d50515d0a941b124cf0e:visited , .u3ba69a642ab7d50515d0a941b124cf0e:active { border:0!important; } .u3ba69a642ab7d50515d0a941b124cf0e .clearfix:after { content: ""; display: table; clear: both; } .u3ba69a642ab7d50515d0a941b124cf0e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3ba69a642ab7d50515d0a941b124cf0e:active , .u3ba69a642ab7d50515d0a941b124cf0e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3ba69a642ab7d50515d0a941b124cf0e .centered-text-area { width: 100%; position: relative ; } .u3ba69a642ab7d50515d0a941b124cf0e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3ba69a642ab7d50515d0a941b124cf0e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3ba69a642ab7d50515d0a941b124cf0e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3ba69a642ab7d50515d0a941b124cf0e:hover .ctaButton { background-color: #34495E!important; } .u3ba69a642ab7d50515d0a941b124cf0e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3ba69a642ab7d50515d0a941b124cf0e .u3ba69a642ab7d50515d0a941b124cf0e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3ba69a642ab7d50515d0a941b124cf0e:after { content: ""; display: block; clear: both; } READ: Nuremberg Trials (782 words) EssayAnother facet of critical thinking is gullibility of commanders and leaders. New knowledge is very interesting, it refutes dogmas, and therefore is reliable and analytic. It can be noted that hypercriticism and gullibility converge with each other, because the one who sweeps aside everything new, surprisingly easily perceives everything that corresponds to the intuitive â€Å"tunnel of reality.† But for commanders and leaders of the army, critical thinking is very important if we want to understand what is happening in mission command structure (or at least come close to an understanding of this). The role of creative thinking in the mission command structure. Creative thinking plays just as important role as critical thinking in decision-making approach. Thinking is considered a multifactorial structure, an integrative component of human intelligence. Depending on the levels of generalization of information, the means used for this, the novelty of the results obtained, the degree of intellectual activity, scientists distinguish several types and ways of thinking, one of which is creative thinking which is very important in a mission command structure. The essence of creative thinking of commanders and leaders in the army can be disclosed because of such features: originality and unusual expression of ideas, the desire for intellectual and intuitive novelty in solving the problem, the ability to apply the object (the possibility of its use) under a new angle and produce analytic ideas in an uncertain situation (that is, in the absence of prerequisites for the formation of new ideas in analytic decisionmaking and intuitive decisionmaking). Due to these properties, the prognostic-transformative function of intelligence is realized, the creative activity of the person is carried out in various spheres of its professional and non-professional skills. Not all researches share the idea of the dominant role of innate abilities in the creative self-expression of the individual in the army. According to the research, an ordinary person differs from the well-known personalities not in the lack of creative possibilities but in the ability to identify, support, apply and implement them. Therefore, the question of creating favorable conditions for the disclosure of the creative potential of each person and, in particular, in the process of postgraduate education is legitimate. Creative thinking in the process of decision making depends on the subjective qualities of the individual, which are creative imagination, which makes it a necessary condition for professional creativity, the development of intelligence, which induces a person to reasoning, streamlining knowledge, finding and argumenting his or her own solution to the existing (possible) production of the problem, openness to new knowledge (cognitive openness) as a specialists attitude to new information, experience, ease in the perception of new ideas, professional outlook, which determines the ability to self-reflection of professional knowledge, activity, rationalization or offer of original ideas, etc. Although these qualities are formed throughout the professional life of commanders and leaders, their development can be done purposefully, with the help of new technologies of training in the system of advanced training. Adrp, analytic and intuitive decision making Leaders at all levels of decision making need to apply for analytic thinking. Analytical decision making is assigned to modeling a problem situation in an analytic and logical area: formulas, tables, graphs, legislative acts and instructions in mission command. That information can be used by commanders and leaders to select an intuitive option and develop rules and instructions for its development. The basis of the decision making is a situation that can be described by formalized documentation, which reflects the real state of things in mission command. Another important component for commanders and leaders in the army is adrp. Under the adrp, we understand army design router program. Adrp shows that in the course of decision making, commanders and leaders have the first phase of long and laborious accumulation of information, which includes numerous attempts to solve the problem consciously. The second stage of the adrp is the stage of ripening (incubation). A distinctive feature of this stage is the external absence of visible progress in solving the problem by commanders and leaders. Then the illumination of adrp should be a stage of verification of the correctness of the decision. .ue228c2dfb3f2ad038602d737bdbf2eb0 , .ue228c2dfb3f2ad038602d737bdbf2eb0 .postImageUrl , .ue228c2dfb3f2ad038602d737bdbf2eb0 .centered-text-area { min-height: 80px; position: relative; } .ue228c2dfb3f2ad038602d737bdbf2eb0 , .ue228c2dfb3f2ad038602d737bdbf2eb0:hover , .ue228c2dfb3f2ad038602d737bdbf2eb0:visited , .ue228c2dfb3f2ad038602d737bdbf2eb0:active { border:0!important; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .clearfix:after { content: ""; display: table; clear: both; } .ue228c2dfb3f2ad038602d737bdbf2eb0 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue228c2dfb3f2ad038602d737bdbf2eb0:active , .ue228c2dfb3f2ad038602d737bdbf2eb0:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .centered-text-area { width: 100%; position: relative ; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue228c2dfb3f2ad038602d737bdbf2eb0:hover .ctaButton { background-color: #34495E!important; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue228c2dfb3f2ad038602d737bdbf2eb0 .ue228c2dfb3f2ad038602d737bdbf2eb0-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue228c2dfb3f2ad038602d737bdbf2eb0:after { content: ""; display: block; clear: both; } READ: Histories Maladies EssayLeaders at all stages of decision making apply choice, taking into account the interests of each side. In any managerial situation, there are many different analytic and intuitive solutions that satisfy different sides of leaders at all. In the case of partial refusal of one of the commanders and leaders from their interests, a compromise solution is made only if the agreement on the disputable matter is reached. When the opponents apply decisions without skills of adrp, critical thinking as well as creative thinking, then we observe the appearance of conflicting decisions with a risk of open confrontation. To avoid this, leaders at all world apply decisions based on The Professional Military Education.

Wednesday, December 4, 2019

Positive Accounting Theory and Normative Accounting Theory

Question: What Is Deference between Positive Accounting Theory and Normative Accounting Theory? Answer: Introduction The main purpose of the assignment is to bring out the differences on theories that is, positive accounting and normative accounting (Miller, P. and Power, M., 2013). Accounting is the concept of business that gives executive as well as shareholder a consistent scheme so that they can represent the cash of their corporation in a way where it should be apparent, revealing and dependable in the most appropriate way. Both the theories named as Positive and normative accounting is the theories that essentially help in creating scheme for shareholder as well as executive so that they can use this hypothesis in a particular time. Positive Accounting Theory As stated by Glover (2014), the theory on positive accounting help in examining the real life occurrence and brings out clear facts about the companies who deal with the accounting treatment for different types of transactions. Positive accounting theory views at the real world that consists of transactions and events where the companies need to keep an account on the ongoing events for gaining insights of information on the economic consequences of the accounting decisions. Furthermore, the theory anticipates through use of knowledge on how business actually takes a look on the transactions and events that happen in the future. The theory is based on facts. Therefore, Positive accounting theory deals with identifying the economic statistics and data that is derived at conclusion based on the anticipated figures (Fernando, S. and Lawrence, S., 2014). Normative Accounting Theory As rightly put forward by Deegan (2014), the theory on normative accounting considered as a deductive process that takes place after making the comparison with the positive accounting theory. In that way, the theory starts with the problem recognition and then it goes to specific policies when there need positive start with the application of proper polices and generalization to the higher-level principles. On comparison, it can be stated that normative accounting practices considers as the proper form of value judgment that introduces the subjective morality into accounting practices. It is then when the theory starts executing the process on accounting after deriving at the value based income and bringing out the approaches that are needed by the companies (Deegan, C., 2013). Difference between positive accounting theory and normative accounting theory Positive accounting theory Normative accounting theory The theory is generally predictive and descriptive The theory is purely perspective in nature Positive accounting theory has been explaining as well as predicting the accounting policies Normative accounting theory indicates true representation of income as a single measured that needs to be used for treating the assets for arriving at correct figures (Bonin, H., 2013) Positive accounting theory is grounded in economic theory Normative accounting theory is the theory that takes place at the time of decision-making process where the fundamental objective of potential users is to present the financial reports of a company so that it can analyze the useful accounting data Benefits Positive accounting theory mainly believes in maintaining cordial relationship with the individuals that gets involved in the activities of providing adequate resources in business enterprise and termed as agency relationship (Beattie, V., 2014). The relationship need to be maintained between the owners or managers with the managers or debt providers. Benefits The theory on normative theory is subjective and focuses on detailing on the fact on what are the economic future needs to be for either business enterprise or investor. When to use: The theory on positive accounting can be best used at the time when it is needed to analyze the past financial events and causes that has the ability to involve in business or individual recent monetary standing. Positive accounting theory will guide ways after explaining the reason behind how business enterprise is operating at a net loss as well as there is an urgent implementation of positive accounting theory. This has been done after comparing actual revenue with the actual expenses for specified financial years. Furthermore, the theory can be easily used at the time of preparation of financial documents such as balance sheet and cash flow statements. When to use: The theory on normative accounting can be best used when there is required to set out the future economic policy that depends upon the given theory (Aryee et al. 2015) It is necessary to understand the fact that marketing strategy for a given business organization takes into consideration aspects from the business plans that are mentioned in the normative statements. It is for this reason that normative statements predicts the business ideas when the company require to understand Working together It is important to consider the fact that positive financial planning for any company need to theory on both positive accounting and normative accounting. It is based on the factual practices of the theory on positive accounting as it deals with the basics of attributes where the business engages with the normative accounting that presents an idealistic view. This is regarding the fact on how business start operating as well as still generates revenue from their operations. It was opined by the economist that financial policies are used with the help of analyzing the normative accounting statements. In reality, the normative accounting statements depends upon the financial realities that comes from given positive accounting policies in the most appropriate way For instance When business growth permit company for enhancing the shareholder dividends over the past dividend payments where the theory explains the growth is the cause behind stakeholder dividends. Furthermore, it is the bookkeeping and data collection that merges with the theory on positive as well as economic theory For instance When companies increase in their dividend payment, then it is needed to make use of funds for bringing augmentation of corporate sustainability measures. It is the case when normative accounting theory can be used for representing the money on how much it is invested in the given measures for bringing sustainability of actions. Conclusion From the above analysis, it is accomplished that both the secretarial theories are significant depending upon the circumstances the business faces. To explain, Positive accounting theory tries in creation good forecast in the real world proceedings as well as translates into exact secretarial dealings. On the other hand, normative theories tend to advise what should be done. Entire assignment evidently defines both the assumption, its benefits that give proper insights of facts that when this hypothesis should be used by executive and shareholder. Reference List Aryee, S., Walumbwa, F.O., Mondejar, R. and Chu, C.W., 2015. Accounting for the influence of overall justice on job performance: Integrating self?determination and social exchange theories.Journal of Management Studies,52(2), pp.231-252. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2014. An overview of legitimacy theory as applied within the social and environmental accounting literature.Sustainability accounting and accountability, pp.248-272. Fernando, S. and Lawrence, S., 2014. A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory.Journal of Theoretical Accounting Research,10(1), pp.149-178. Glover, J., 2014. Have Academic Accountants and Financial Accounting Standard Setters Traded Places?.Accounting, Economics and Law Account. Econ. Law,4(1), pp.17-26. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.Academy of Management Annals,7(1), pp.557-605.

Thursday, November 28, 2019

Yes To the Bombing Essay Example For Students

Yes To the Bombing Essay Description : YES to the boming of HiroBody of Essay :The bomb was dropped for many reasons and President Truman was faced with a hard decision to drop the bomb. During World War II, the first atomic bomb was dropped on Hiroshima. If he dropped the bomb he would surely have killed an estimated 200,000 Japanese and the city of Hiroshima. Otherwise he would risk the invasion of Japan, which would cause even more causalities and even more Japanese lost lives. Truman thought of the military, political, and moral benefits and harms for dropping the bomb on Hiroshima. David McCullough said, If you want one explanation to why Truman dropped the bomb; it was done to stop the killing. We will write a custom essay on Yes To the Bombing specifically for you for only $16.38 $13.9/page Order now (Hunt, A9) My purpose is to inform that President Truman was right to drop the bomb. After the bomb was dropped, President Truman, We have used it in order to shorten the agony of war, in order to save the lives of thousands and thousands of young Americans. We shall continue to use it until we completely destroy Japans power to make war. If the Allies invaded mainland Japan, an estimated million or more would be invading Japan. The United States would resort to invading Japan as the last resort, knowing the possibilities of the large amount of casualties. The casualties in war are unavoidable and President Truman knew that the American people were basically sick and tired of the war. Many families were torn apart because of the war and everyone wanted to stop the madness. The atomic bomb was dropped for some political reasons as well. Most people wanted the war to end. They saw the Japanese as hated, cruel enemies who had brought the United States into the war with a sneak attack on the U.S. naval fleet in Pearl Harbor and slaughtered Chinese, Filipinos and others in their years of conquest. (Pincus, A01) The U.S. had lots forwards hatred for the Japanese from the attack of Pearl Harbor and hated the Japan even more because they prolonged the war as long. They killed thousands of US soldiers and put them into harsh camps. The United States wanted to demonstrate its power of its and show off the strength of a Strong Democratic Nation. Pressure was also on President Truman from this time because the entire nation was just sick of the war. Truman did what the nation wanted, and he made the war end quick as possible by dropping the atomic bomb on Hiroshima on August 6, 1945. The moral issues of the United States and Japan were horrendous at this time. The United States tried to kill the Japanese and the Japanese tried to kill United States people. The United States the wanted to end the war as soon as possible because it took to much time and resource David McCulough said, It was done to stop the killing (Hunt A9) Truman was faced with a hard decision and in the eyes of the majority of people in the American, he did the right thing. In conclusion, it was right that the bomb was dropped in order to save more American and Japanese lives in the long run in. Militarily, Truman knew the benefits from the bomb because it saved American lives and ensured the total surrender of Japan. Politically it showed the power of a strong democratic nation. Morally it was save as many lives and we could. Since we all live in a total interdependent world, where all actions could hurt or help other nations globally. Words/ Pages : 593 / 24

Sunday, November 24, 2019

Determinates of peace consist essays

Determinates of peace consist essays Determinates of peace consist of non-violence and inclusion. To what extent have these variables been employed in creating a democratically stronger Northern Ireland? In the month of September 1994 the IRA announced the complete termination of military operations, signifying the start of the peace process. The troubles broke out in Derry, August 1969, which followed over a quarter of a century of terrorist violence, waged by the provisional IRA, Irish National Liberation Army (INLA), and the loyalist terrorist groups; the UVF and UFF. However, the peace process has encountered major stumbling blocks in its ten-years. Gillian refers to the peace process as containing an element of schizophrenia , one which appears to oscillate between hope and fear, an atmosphere captured in David Mckittricks journalistic account of the peace process. It could be argued that the fundamental reason for Northern Irelands troubles is its weakness in democracy. Lijphart states that democracy is a process of accommodation involving a combination of division and cohesion and of conflict and consent. Northern Ireland unquestionably contains elements of division an d conflict, however levels of cohesion and consent to political accommodation are negible. Northern Ireland is effectively democratically immature. Rustow hypothesizes that the dynamic process of democratisation itself is set off by a prolonged and inconclusive political struggle. It can be argued that Northern Ireland is its infancy stage in becoming democratically strong. In order for Northern Ireland to democratically mature through the process of accommodation in peace, the principles of non-violence and inclusion need to be realised. Gilligan highlights two distinct uses of the terms peace in the discourse of the &apo...

Thursday, November 21, 2019

Analyse ways in which minimum core elements can be demonstrated in Essay

Analyse ways in which minimum core elements can be demonstrated in applying theories and principles for planning and enabling inclusive learning and teaching - Essay Example As such, the teacher can collaborate with language specialists in order to devise relevant activities. The instructor must ensure that the language of use should correspond with learning level of the students’ learning, while also being dynamic enough to allow the acquisition of more vocabulary. Other methods that will be helpful at this point include: setting tasks for learners to read; using readable and accessible texts to help learners develop their comprehension skills; using reciprocal teaching; making use of effective questioning; and reading handouts and written materials aloud; and finding ways to present materials through means other than written information (Lawton & Turnbull, 2007, p. 44). As for numeracy and learning theory, it is important that the instructor offers alternative methods for solving problems; increasing awareness of the language of numbers [such as multiplication, addition, product, times and share]; and avoiding the assumption that learners arrival at correct answers necessarily means comprehension of the topic. There is also a great need on the side of the teachers to design exercises that are relevant and meaningful before according learners with opportunities to practice, sharpen and put the skills they have acquired to use (Lawton & Turnbull, 2007, p. 44-45). Teachers should develop the culture of using up-to-date technologies such as whiteboards, m-learning and digital cameras to motivate learners. It is important at this juncture that the instructor encourages learner autonomy in ICT use. In this light, webquests the use of function keys and keyboard shortcuts will help develop individual ICT skills. Older learners who may not be enthusiastic about the use of ICT should also be encouraged to start using ICT. Other provisions of ICT which may go a long way in creating tech-savvy learners include interactive whiteboards,

Wednesday, November 20, 2019

Explain how migration experiences shape gender relations among Essay

Explain how migration experiences shape gender relations among migrants - Essay Example In the context of social relations, gender is not a replacement of the term sex but rather a collective description of sexual differences that do not concern biological determinism (Wright, 2011). Gender relations are the rules of interaction and participation in society of men and women that have been generally accepted as appropriate within society and social roles as well as the division of labour (Chant, 2007). These rules differ in nature and extent depending on the culture of the persons concerned. Gender is therefore in this context perceived as an organising principle due to the socio-cultural attachment that the society accredits the participants of the particular gender. Argument The main bodies of literature on the subject of migration have a common trend that is geared toward the feminization of migration motivated by concepts such as single female breadwinners, single female breadwinners as well as low skilled women from urban backgrounds (Momsen, 2010). The issue of gen der violence motivated migration has seen women flee to areas of friendlier societal values and attributes. Migration serves to pollute in various ways the properly constructed social relations by introducing different roles motivated by the different cultures and social origins. It also causes an imbalance in the composition of society reducing the number of individuals available to perform a particular allocated social role (Momsen, 2010). Most of the migrants result to moving in response to socio-economic and political pressures and incentives. These pressures and incentives are motivated by inequalities in the countries concerned that create a need for or a promise of money or a better life. As such migration is mostly voluntary and in other cases involuntary if the migration is as a result of trafficking and response to political instability, natural disaster or armed conflict. It is still not clear as to who on behalf of the family makes the decision to migrate to different co untries. The interaction between the family hierarchies and the decision to migrate is a highly interactive relationship that determines where the family migrates to and for how long (Bouta, Frerks & Bannon, 2004). In other cases forced migration has nothing to do with the family relations. An English boy who flees his home to avoid harassment and sexual abuse or a Somali girl who crosses the border at night due to the hostility in their country do not have the time to consider the strictures of family attachments and relations. In cases of political and social hostilities such as the case of the Somali migrants the women suffer immensely through the migration journey from the harsh conditions of little food and water and extreme temperatures(Bouta, Frerks, & Bannon, 2004). The interaction with the potentially dangerous and harmful conditions as well as the use of false identification documents leads to imprisonment of the women and children or restriction to refugee camps that have extremely poor social arrangements. Further the proportion of women and children who are not recruited and used as soldiers are left to endure multiple rapes and associated injuries and infections incurred during war (Afshar & Eade, 2005). Gender relations are built on the foundation of proper social

Monday, November 18, 2019

Executing, Controlling, and Closing Projects Essay

Executing, Controlling, and Closing Projects - Essay Example QMS through Quality planning, Quality Assurance (QA) and Quality Control (QC) and inspection directs and controls all OMS processes to achieve continual quality improvement of products/services supplied by an organization. services which effects quality conformance of products/services provided by the organization. Under such cases, outsourced processes/products/services are recorded in Quality management plan to ensure control on the outsourced agencies to achieve required quality. Management must be committed for quality improvement. Management should ensure customer's focus is given top priority by clearly documenting responsibility, authority and communication channels at all levels of the organization. Customer related process like customer requirements, customer communications, purchasing process, verification and validation of purchased product, service provision, identification and traceability of product/ service, preservation of products, control of monitoring, test/ measuring devices, procedures for analyzing and improvement, control of non-conformities related to product/service should be laid down; customer satisfaction should be given top most priority by analysis of data and implementat ion of corrective actions, preventive actions must be planned for continual improvement. 9.0 As TopLiance Corporation decided to implement on-line sales program, the corporation must ensure and uninterrup

Friday, November 15, 2019

Cracking Ciphers Through Mathematics

Cracking Ciphers Through Mathematics Math Exploration:  Cracking different Ciphers Rationale From the ancient times to the modern day cryptography has played an important role in our lives. This mathematics exploration is going to look at different ciphers ranging from Monoalphabetic to machine driven cipher. The main use of ciphers is to protect sensitive information when it is being send on paper or digitally. In the 100 BC the Caesar cipher was used by Julius Caesar to send messages to his general which included strategies for war. Now a days these ciphers can be cracked instantly using a computer which makes these ciphers very unsecure. In this exploration I will look at the Caesar Cipher, Vigenà ¨re cipher, Hill Cipher and the Enigma Code machine. The Enigma code machine was one of the most fascinating machines I have encountered in my life. It was a complicated machine and could have been unbreakable if the Germans hadn’t had the flaw. After the war ended â€Å"It was thanks to Ultra (project associated with the cracking of the Enigma) that we won the war.â₠¬  Winston Churchill to King George VI. All the ciphers being explored in this exploration have been cracked using mathematics. Monoalphabetic Substitution Cipher: Caesar Shift Cipher: The Caesar Shift Cipher was used by Julius Caesar and thus is named after him. This cipher was used to encrypt military messages. The Caesar cipher is a type of substitution cipher. The Caesar cipher was decrypted 800 years after its creation by an Arab mathematician Al-Kindi using the process of frequency analysis. The Caesar Shift Cipher used the English letters and shifted each letter by 3 places to encrypt it. For Example: In this example let the alphabet be x and the cipher text will be x+3. Plain Text Number 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Plain text a b c d e f g h i j k l m n o p q r s t u v w z y z Cipher Text D E F G H I J K L M N O P Q R S T U V W Z Y Z A B C The plain text is â€Å"attack the castle at dawn†. This is currently plain text and if Caesar send it to his military his enemies could easily find out. But when it is encrypted applying the formula e(x) = (x + k) (mod 26) Using the formula above where x is the plain text number and k is the number by which the cipher is shifted and modulo 26 is the total number of alphabets in the English language. This leads us to the encrypted message from Caesar would be â€Å"dwwdfn wkh fdvwoh dw gdzq† this message could be only decrypted only by the people who knew the shift value. There are only 25 possibilities in this cipher which makes it relatively easier to crack than other ciphers. In the modern age this type of cipher can be decoded in seconds making the message being transmitted very unsecure. Breaking the Caesar Cipher This Cipher was cracked using a method called frequency analysis which bases on the some letters occurring more than other. This process was discovered by Al-Kindi in the 9th century. As we can see from the frequency analysis of the English language there is a lot of repetition of the word e. Thus making it easier to crack the Caesar Cipher or any other similar kind of substitution ciphers. To crack this cipher when we are looking at the encrypted test find the letters that are occurring the most which will tell us the shift needed for the cipher text. For example: â€Å"nmfajfxjhwjyrjxxfljktwymjljsjwfq† Using the text without spaces makes it harder for the person trying to decode without the key. Now as we can see from the encrypted message above if we use the frequency analysis method we find that j repeats 8 times and if we assume that j is represented as e then it has a shift of 5 alphabets in this cipher. e(x) = (x k) (mod 26) Now we use the above equation in which we now subtract the shift and multiply with modulo 26. After decrypting the final message we have is â€Å"ihaveasecretmessagefromthegeneral†. Polyalphabetic Substitution Cipher: Vigenà ¨re Cipher: The Vigenà ¨re Cipher method was originally described by Giovan Battista Bellaso in his 1553 book La cifra del. Sig. Giovan Battista Bellaso. This method was later misattributed to Blaise de Vigenà ¨re in the 19th century thus giving the cipher the name â€Å"Vigenà ¨re cipher†. Vigenà ¨re cipher is method that uses a series of different Caesar ciphers based on a lettered keyword. This cipher is a form of polyalphabetic substitution. In this cipher we make a key before encrypting the message so that it is a bit more secure. In this method the key shifts the alphabets according to its position. In this encryption the key needs to be known for the person decrypting it because there are about 26n possibilities where n is the number of letters in the string. For example let the code be: â€Å"mybirthdayisinjanuary† and let’s take the key to be â€Å"math† Plain Text m y b i r t h d a y i s i n j a n u a r y Key m a t h m a t h m a t h m a t h m a t h m Encrypted Text y y u p d t a k m y b z u n c h z u t y k Thus the encrypted text cannot be broken easily and if someone tried without a key there are 265 ≈ 1.2 X 107 possibilities unlike the Caesar cipher with just 25 possibilities. Decrypting the Vigenà ¨re cipher: The first crack for the Vigenà ¨re cipher was discovered in 1854 by British Cryptographer Charles Babbage. This Vigenà ¨re cipher can now be easily cracked in the modern day cryptography using the Kasiski analysis method to crack this cipher. To crack a Vigenà ¨re cipher the most difficult part is to find the length of the key. The method used to find the key uses repeating patterns and finds the distance between the patterns. This can be done using the Crypto-Corner tool which will find the periods of the repeating patterns. Then using the frequency analysis we can decrypt the message. For example let the encrypted code be â€Å"GZEFWCEWTPGDRASPGNGSIAWDVFTUASZWSFSGRQOHEUFLAQVTUWFVJSGHRVEEAMMOWRGGTUWSRUOAVSDMAEWNHEBRJTBURNUKGZIFOHRFYBMHNNEQGNRLHNLCYACXTEYGWNFDRFTRJTUWNHEBRJ† Now to decrypt it just put the code in the crypto-corner tool and it gives us a repeating period of 3. Which leaves us with 3 separate Caesar shifts to decrypt this message using the frequency analysis. The image above shows the encrypted message and the decrypted message. It also shows us the key used to encrypt this message. This was done using frequency analysis for three Caesar shift ciphers. After the cipher is decrypted the key is discovered to be â€Å"NSA†. It is a relatively easy cipher to crack but can be time consuming using a computer brute force attack. The main uses of Vigenà ¨re cipher was in the military to send secrets to allies so the enemy could not decrypt it easily. As this cipher took me around 4 minutes to crack using the tool. Diagraph Substitution Cipher: Hill Cipher: The Hill cipher is a polygraphic substitution cipher which is based on linear algebra. It was invented by Lester Hill in 1929 it was the first polygraphic cipher in which it was possible to operate on more than three symbols at once. Plain Text Number 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Plain text a b c d e f g h i j k l m n o p q r s t u v w x y z The main idea behind hill cipher is to convert the plain text into numbers and separate into blocks and then covert them into column matrix. Then it is multiplied by a key of the form .The result of this is multiplied by modulo 26 which keeps the numbers in a cycle of 0 to 25. The matrix in the form obtained by this method is then covered back to a non-column form and then to plain text. For example let’s take the word â€Å"TROJANHORSES† which converts to 19, 17, 14, 9, 0, 13, 7, 14, 17, 18, 4 and 18. Now let the key that is known by the person who is encrypting and decrypting be . Thus now we divide the plain text numbers into two column matrix and multiply by our key. Thus this encryption gives us a cipher text â€Å"ETRVNNLGBUOU† from the original text â€Å"TORJANHORSE† the Hill cipher overcomes the problems related to frequency analysis associated with the Caesar shift cipher. Decryption of Hill Cipher: For the decryption process of the Hill cipher the inverse of the key is done. To make it into the form thus making the encryption matrix key used in the example into the form. Now we calculate the determinant of the encryption key is = (5*3) (3 * 2) = 9 A-1 = 9-1 mod 26 To get rid of the mod 26 we take modulo inverse of the determinant and thus it gives us. This can sometimes be a problem because if the determinant of a matrix is not a co-prime number to the 26. Then it is not invertible and thus we cannot decipher the text. A-1 = 9-1 Thus 9-1 mod 26 is 3 as per the modulus tables of multiplicative inverse modulo and modulo of A-1 = 3 A-1 = = mod 26 The decryption key now is now we multiply the cipher text â€Å"ETRVNN† which will give us â€Å"TROJAN† Thus the deciphered text is ‘TROJAN† which makes this cipher weak if a person is aware of the keys as it might not take a lot of time to do this by hand. Also nowadays the computer can easily crack this cipher given the key is present with the person cracking it. Cracking this cipher can be easily done these days using a brute force attack on the cipher and it took me around 40 seconds to break the code. Which indicates it is relatively insecure to use hill cipher to code the text today to send secret messages as it can be intercepted and easily decrypted. Machine Driven Cipher: Enigma Code Cipher: The Enigma code cipher was invented by the German engineer Arthur Scherbius at the end of World War I. It was used to send encrypted messages to German U-Boats and communicate between German military. During the World War II it was adopted by the Nazi Germany to send and receive encrypted messages from German army or the Air Force. The Enigma machine uses a keyboard on which the operator types the message he wants to encrypt. Then the message goes to the 3 rotors these rotors combine of 3 different types of rotors a fast rotor which turns when a letter is types. Then a medium rotor which turns when the fast rotor completes a revelation and the slow rotor which rotates when the medium rotor completes a revolution. After the plain text has gone through the three rotors it reverses and goes again through the slow, medium and fast rotor to the plug board. The German army had a choice of choosing 3 rotors from a set of 5 rotors and the rotors could be set in any orientation. The number of ways the rotors can be positioned from a set of 5 are = 60 possibilities. The different starting positions of the rotors as they were changed every day giving 263 = 17576 possibilities of different codes. The 1-26 numbers on the three rotors represent the alphabets from a-z. After the letter is plain text in pressed on the enigma it goes through plug board to the 3 rotors and gets ciphered. Then the cipher text goes back to the plug board usually the plug board would have been connected to the 10 wires which connected 20 alphabets together. Thus if the ciphered text is connected to a wire it would light up the alphabet it might be connected to. For example if the letter h was pressed it would go to the plug board then through the circuit it goes through the 3 rotors which cipher the plain text 3 times. After that it returns back to the plug board as letter M which is connected to the letter A and thus the bulb connected to letter A lights up. The number of possibilities on the plug board are The possibilities that are displayed above are the total theoretical possibilities for changing the plug board setting in different orientation giving ways. The total number of possible ways the settings of the enigma could be changed into are: (Possibilities the settings could be changed into. Thus making it really difficult to solve by pen and paper. The use of computer is really essential to break a code which has been encrypted using enigma. Decrypting Enigma code cipher: To decrypt the enigma code the German army distributed a sheet which contained the settings for each day of the month. So the side receiving the code can set the settings and then type the code using the keyboard which reverses the process and after typing the plain text blinks on the light panel. The enigma code was cracked by the allies during the World War II by the Alan Turing and his team consisting of mathematicians. The flaws that helped decrypting the enigma code cipher was that if a letter was typed it wouldn’t place the same letter in the cipher text. For example if a person typed B in code the cipher would be something like X but never B. To break the code Alan Turing built a bomb machine which checked all the Possibilities of settings and took only 20 minutes to break the code. For example let the plain text message be â€Å"THISISAVERYSECRETMESSAGE† as I don’t have access to an enigma machine using an online simulator. The cipher text using the rotor order as VI-I-II, the rotor start as EGW (5, 7, 23), the ring setting as JEN and the plug board setting as QF XV SM YH JL KC GP IO UN ZD. Now when we encode this message we use the encoding setting as EHU and the cipher text is â€Å"UVATHXTYABCBRSDXJPHFEXLN†. To decrypt this message either a brute force attack which took around 7 minutes or if the settings are provided use a decryption tool online to decrypt the cipher text to plain text. Bibliography Ekert, A. (n.d.). Cracking codes. Plus.maths.org. Retrieved October 29, 2014, from http://plus.maths.org/content/cracking-codes Caesar cipher. (n.d.). Princeton University. Retrieved October 29, 2014, from https://www.princeton.edu/~achaney/tmve/wiki100k/docs/Caesar_cipher.html Casselman, B. (n.d.). Feature Column from the AMS. American Mathematical Society. Retrieved October 29, 2014, from http://www.ams.org/samplings/feature-column/fcarc-enigma Clark, D. R. (n.d.). Vigenà ¨re Cipher. Crypto Corner. Retrieved October 29, 2014, from http://crypto.interactive-maths.com/vigenegravere-cipher.html#intro Clark, D. R. (n.d.). Hill Cipher. Crypto Corner. Retrieved October 29, 2014, from http://crypto.interactive-maths.com/hill-cipher.html#2x2encypt Count On :: Codebreaking :: The Vigenà ¨re Cipher. (n.d.). Count On :: Codebreaking :: The Vigenà ¨re Cipher. Retrieved October 29, 2014, from http://www.counton.org/explorer/codebreaking/vigenere-cipher.php Crypto. (n.d.). Practical graphy. Retrieved October 29, 2014, from http://practicalcryptography.com/ciphers/hill-cipher/ Crypto. (n.d.). Practical graphy. Retrieved October 29, 2014, from http://practicalcryptography.com/ciphers/vigenere-gronsfeld-and-autokey-cipher/ Crypto Analysis to Crack Vigenà ¨re Ciphers. (n.d.). IB Maths Resources. Retrieved October 29, 2014, from http://ibmathsresources.com/2014/05/31/crypto-analysis-to-crack-vigenere-ciphers/ Cunningham, Z., Mabey, M. (n.d.). Security Ninja. Security Ninja. Retrieved October 29, 2014, from http://csilm.usu.edu/~securityninja/index.psp Ellis, C. (n.d.). Exploring the Enigma. Plus.maths.org. Retrieved October 29, 2014, from http://plus.maths.org/content/exploring-enigma Enigma machine. (2014, October 27). Wikipedia. Retrieved October 29, 2014, from https://en.wikipedia.org/wiki/Enigma_machine Lyons, J. (n.d.). Crypto. Practical graphy. Retrieved October 29, 2014, from http://practicalcryptography.com/cryptanalysis/ Simpson, R. (n.d.). Cipher Machines. Cipher Machines. Retrieved October 29, 2014, from http://ciphermachines.com/enigma Singh, S. (n.d.). The Black Chamber. Caesar Cipher. Retrieved October 29, 2014, from http://www.simonsingh.net/The_Black_Chamber/caesar.html Singh, S. (n.d.). The Black Chamber. Vigenere Cipher. Retrieved October 21, 2014, from http://www.simonsingh.net/The_Black_Chamber/vigenere_cipher.html Sutherland, S. (n.d.). 3 The Caesar Cipher and Modular Arithmetic. 3 The Caesar Cipher and Modular Arithmetic. Retrieved October 29, 2014, from http://www.math.sunysb.edu/~scott/papers/MSTP/crypto/3Caesar_Cipher.html Vestergaard, E. (n.d.). The German cipher machine Enigma. Enigma. Retrieved October 29, 2014, from http://www.matematiksider.dk/enigma_eng.html Vigenà ¨re cipher. (n.d.). Vigenà ¨re cipher. Retrieved October 22, 2014, from https://www.princeton.edu/~achaney/tmve/wiki100k/docs/Vigen%C3%A8re_cipher.html

Wednesday, November 13, 2019

What is the Origin of Mankind? :: essays research papers fc

What is the Origin of mankind?   Ã‚  Ã‚  Ã‚  Ã‚  Mankind’s origin is from God through creation. The Bible tells us in Genesis chapter 1 verse 27; So God created man in His own image, in the image of God created He him: male and female created He them. The Bible also says in Genesis chapter 2 verse 7, And the Lord God formed man of the dust of the ground and breathed into his nostrils the breath of life; and man became a living soul.   Ã‚  Ã‚  Ã‚  Ã‚  Truth about creation is found only in the Bible (Ryrie 206). The first verse of the Bible Genesis 1:1, In the beginning God created the Heavens and the Earth, is an absolute statement.   Ã‚  Ã‚  Ã‚  Ã‚  Mankind’s origin was not a result a ridiculous theory that a big bang occurred, causing life to begin. Neither was mankind a single cell organism floating around in the ocean. Mankind was not formed by a mutation of organisms in the sea. Man’s origin did not come from another life source from another planet.   Ã‚  Ã‚  Ã‚  Ã‚  Mankind’s origin was premeditated from God, formed from the dust of the earth, and made in His image and likeness. God confers with Himself and rouses Himself to make man in His own image and likeness (Bavinck 1). Because man is made in God’s image and likeness, he is set apart from any other creature or angel ever created. Man has a relationship with God that no other creature will ever have.   Ã‚  Ã‚  Ã‚  Ã‚  Mankind is given authority over all the creatures of the earth. Mankind is also given authority over himself to make his own choices. Man is to populate the earth.   Ã‚  Ã‚  Ã‚  Ã‚  We should understand that Jesus was our creator first, then our savior. Mankind is nothing without our creator and savior. For mankind to grasp the realization of his origin, he must have faith that his life begins with God and ends with the decisions that he makes on this side of eternity. Mankind should not take the task of having dominion over every living creature lightly; this job is an honor and should be treated as one.   Ã‚  Ã‚  Ã‚  Ã‚  Mankind should live according to his origin. Mankind should follow God’s commandments by reaching and educating all men on earth, telling them of their origin, and showing proof of God’s will in their lives. They should also be told that their decisions should be made on this side of eternity.

Sunday, November 10, 2019

Food and Beverage in Indonesia

Exporter Guide FOOD AND BEVERAGE IN INDONESIA Market Profile February 2012 This document is one of a series of free information tools for exporters produced by New Zealand Trade and Enterprise. New Zealand Trade and Enterprise provides a wide range of standard services and sophisticated solutions that assist businesses through every stage of the export process. For information or advice, phone New Zealand Trade and Enterprise on 0800 555 888, visit www. nzte. govt. nz, or contact your New Zealand Trade and Enterprise client manager. CONTENTS 1 MARKET STRUCTURE 1. Market Overview 1. 2 1. 3 1. 4 1. 5 1. 6 2 2 Market Drivers Market Potential Import Trends Key Players in the Market Regulatory Sustainability 3 3 6 7 7 8 9 11 12 12 12 12 13 13 14 MARKET ENTRY AND DEVELOPMENT 2. 1 Market Entry Strategies 2. 2 2. 3 2. 4 2. 5 Points of Differentiation Long Term Strategic Issues for Exporters to Consider Distribution Channels Pricing 3 MARKET RESOURCES AND CONTACTS 2/ Exporter Guide | Indonesi a | Food and Beverage | February 2012 1 MARKET STRUCTURE Indonesia is the world’s fourth most populous country with a population of 232. million in 2010, and the largest economy in Southeast Asia. In 2011, New Zealand’s food and beverage exports totalled US$468. 3 million, making Indonesia New Zealand’s 11th largest export destination. i In November 2011, Indonesia provided formal notification of the completion of its internal ratification procedures to enable the ASEAN – Australia – New Zealand Free Trade Agreement (AANZFTA). From 10 January 2012, AANZFTA will open up considerable opportunities for New Zealand businesses. The agreement will allow duty / tariff free access to over 90 percent of New Zealand goods and services by 2015. i 1. 1 Market Overview In 2010 and 2011, dairy and meat products comprised over 76 percent of New Zealand’s food and beverage exports to Indonesia (2010: US$363 million; 2011: US$381 million). In 2010, Indonesia ’s dairy and meat market was worth an estimated US$2 billion. The majority of the population in Indonesia, approximately 85 percent, are Muslim and all slaughtered food and meat (excluding pork) must have halal certification. iii 3/ Exporter Guide | Indonesia | Food and Beverage | February 2012 1. 1. Market by product category Packaged food In 2010, Indonesia’s packaged food market was valued at US$19. 1 billion. The sale of impulse and indulgence products (i. e. chocolates) grew due to increasing affluence. Nutrition and staples (i. e. rice) grew by 31 percent in 2010. Canned / preserved food had a high growth rate of 20 percent in 2010. Indonesia: Sales of Packaged Food by Category: Value 2005-2010 in million USD 2007 Packaged Food – Total Nutrition/staples (i. e. rice) Dried Processed Food (i. e. dessert mixes, instant soup) Impulse and Indulgence Products (i. e. hocolate coated biscuits) Bakery Dairy Noodles Baby Food Confectionery Meal Solutions (i. e. toma to pastes) Sweet and Savoury Snacks Oils and Fats Sauces, Dressings and Condiments Frozen Processed Food Ice Cream Canned/Preserved Food Chilled Processed Food Spreads Meal Replacement (i. e. breakfast bars) Pasta Ready Meals (i. e. instant pasta) Snack Bars Soup 13,110 7,876 4,089 4,148 2,111 1,484 1,340 1,257 1,287 1,086 779 759 477 263 245 200 63 62 13 11 4 0. 9 3 2008 14,307 8,798 4,642 4,318 2,201 1,540 1,487 1,398 1,329 1,190 812 909 499 306 269 230 68 65 15 12 4 3 3 2009 14,817 ,167 4,909 4,404 2,238 1,596 1,526 1,496 1,360 1,244 832 845 510 327 278 251 68 66 16 13 4 3 3 2010 19,100 11,959 6,515 5,506 2,781 2,026 1,999 1,967 1,704 1,634 1,054 1,039 653 439 356 346 86 82 21 17 5 4 4 Source: Euromonitor International (NB: IDR/USD currency; [2007] 9141, [2008] 9699, [2009] 10389. 9, [2010] 9090. 4) 4/ Exporter Guide | Indonesia | Food and Beverage | February 2012 Fresh food In 2010, the fresh food market in Indonesia had a total volume of 48. 1 million tonnes, making Indonesia t he fifth largest fresh food market in the world. During the period 20052010, demand of fresh food increased by 13 percent. v Indonesia: Fresh food market in Indonesia in million tonnes Starchy Roots Fruits Vegetables Fish and Seafood Meat Sugar and Sweeteners Eggs Nuts Pulses 2007 14,985 10,386 9,095 5,016 1,969 1,778 743 671 222 2008 15,148 10,786 9,356 5,153 2,024 1,825 761 700 224 2009 15,309 11,147 9,613 5,291 2,078 1,872 777 730 227 2010 15,455 11,489 9,868 5,432 2,138 1,914 794 762 230 2011f 15,582 11,787 10,119 5,592 2,188 1,952 808 798 234 Source: Euromonitor International (NB: 2011 forecasts) Wineiv In 2011, the Indonesian wine market was worth approximately US$32 million (RP 275. 4 billion) and retail sales totalled 3. million litres. Wine accounted for only 3 percent of total alcohol sales. Beer is considerably more popular as an alcoholic beverage. During the period 2008-2010, wine volume sales declined by 6 percent. While prices increased, the demand from Indonesian con sumers with high disposable incomes and expatriates remained and the number of wine enthusiasts in Indonesia grew. The growth was influenced by western culture and wine events such as wine tasting, wine dinners and classes. The wine market showed an increase in sales by value of 61 percent during the period 2008-2010. Indonesia: Wine Sales Off-trade Value in million USD Off-trade Volume in million litres 2006 12. 0 3. 3 2007 14. 0 3. 4 2008 15. 0 3. 4 2009 16. 0 3. 3 2010 28. 0 3. 2 2011 32. 0 3. 1 Source: Euromonitor International (NB: IDR/USD currency; [2006] 9159. 3, [2007] 9141, [2008] 9699, [2009] 10389. 9, [2010] 9090. 4, [2011] 8696. 1) 1. 1. 2 Market by distribution channel Mass grocery retail In 2011, traditional retailers, comprising small independent stores and open air markets, accounted for an estimated 77 percent of the total retail sales. vii 5/ Exporter Guide | Indonesia | Food and Beverage | February 2012In the organised retail sector, Hypermarkets had the largest m arket share in 2010, with US$13. 6 billion in sales, followed by supermarkets (US$11 billion) and convenience stores / mini-markets (US$5 billion). During the period 2005-2010, supermarket sales increased by 112 percent, followed by hypermarkets (109 percent) and convenience stores / mini-markets (105 percent). Mass Grocery Retail Sector – Estimated Number of Outlets 2005 Total Convenience Stores / Mini-Markets Supermarkets Hypermarkets Source: Business Monitor International 2006 7,154 3,337 3,173 644 2007 8,530 3,953 3,830 747 2008 9,429 4,334 4,297 798 009 10,572 4,871 4,801 900 2010 11,524 5,299 5,252 973 5,912 2,758 2,652 502 1. 2 Market Drivers The following are viewed as key drivers for the food and beverage market in Indonesia: ? The food and beverage market in Indonesia grew in 2010, recovering from the worldwide recession. Purchasing power of middle and upper income consumers revived with an increase of disposable income. Political and economic conditions stabilised and the number of modern retail outlets and food service retailers grew. vi Consumers are embracing the health conscious trend seen throughout the world, as a result of exposure to health education through the media. i To meet the increasing demand of educated and health conscious consumers, the Indonesian government has taken on initiatives such as the Merauke Integrated Food and Energy Estate project. Through this US$5 billion project, the government expects to produce almost 2 million tonnes of rice, 2 million tonnes of corn, 2. 5 million tonnes of sugar, 937,000 tonnes of palm oil,167,000 tonnes of soy beans and grazing land for 64,000 cattle. vii In April 2010, taxation on wine increased significantly resulting in an increase in wine prices.Approximately 45 percent of the cost paid by consumers is tax, including sales tax (VAT), excise and import tax. v While traditional markets still account for the majority of retail sales, they face greater pressure on market share as modern retail becomes more popular. While the government tried to discourage the rapid spread of modern retail, it wasn’t successful in enforcing its legislative regulations and modern retailers increased in numbers by using fake permits in some cases. iii ? ? ? ? 6/ Exporter Guide | Indonesia | Food and Beverage | February 2012 1. 3 Market PotentialThe overall food consumption is forecast to grow by a compound annual growth rate (CAGR) of 9. 1 percent to 2015. vii Modern retail, such as hypermarkets are projected to increase in numbers as urban centres expand and demand increases for convenience and added-value products (i. e. rice and noodle ready-meals). However, most consumers in Indonesia remain price sensitive and private label will be a popular alternative as it is perceived as good value rather than cheap. vii The sale of alcoholic beverages is expected to decline with a CAGR of 2. 3 percent during 2010-2015. However, wine is forecast to grow with a CAGR of 1. percent durin g 20102015 as wine is perceived to be a healthier option than other alcoholic beverages such as beer. v Indonesia has a massive youth population of around 40. 9 million, aged between 15 and 24. This age group tends to be more westernised compared to the older population and is projected to drive demand for mass market products such as confectionary goods. vii There are opportunities for products targeted to improve the condition of specific health problems. These products include calcium fortified milk to prevent osteoporosis, dairy milk for nursing mothers, baby food and products for weight and cholesterol reduction. i 1. 4 Import Trendsvii In 2010, Indonesia imported an estimated US$8. 1 billion, a growth of 25 percent from 2009. Indonesia is relatively resilient to global trade volatility but reliant on dairy and poultry imports to meet demand. Indonesia: Food and Beverage Trade in million USD 2009 Exports Imports Balance 18,756 6,476 12,280 2010e 24,765 8,120 16,645 2011f 30,406 9,573 20,833 2012f 36,517 11,233 25,284 2013f 43,492 13,172 30,320 2014f 52,167 15,598 36,563 2015f 62,034 18,448 43,585 Source: Business Monitor International (NB: 2010 estimate; 2011-2015 forecasts) / Exporter Guide | Indonesia | Food and Beverage | February 2012 1. 5 Key Players in the Marketvii Food and beverages Nestle Indonesia had the highest market share with sales of US$23. 2 billion in Indonesia and Papua New Guinea. Nestle has a market leading position in the dairy sector and in its instant noodle category, operates a 50-50 joint venture with Indofood Sukses Makmur. One of Indonesia’s key players in alcoholic beverages is Multi Bintang with 414 employees and US$209. 5 million in sales in 2010.Indonesia: Key Players in the food and beverage market Company Nestle Indonesia Indofood Sukses akmur Terbuka Unilever Indonesia PT Charoen Pokphand Indonesia Mayora Indah Tbk Sari Husada PT Malindo Feedmill Tbk PT Siantar Top Tiga Pilar Sejahtera Food Sub-sector confectioner y and dairy miscellaneous food dairy and tea meat and Fish confectionery formula and baby food miscellaneous food Snack food Snack food and instant noodles Sales (US$mn) 23,238** 4,493 2,303 1,764 845 317e 238 89 83 Yearending Dec-10 Dec-10 Dec-10 Dec-10 Dec-10 2010 Dec-10 Dec-10 Dec-09 No. f employees 1,232 64,200 3,308 7,095 4,407 902 2,144 4,292 1,925 Year Established 1971 1990 1933 1972 1977 1954 na 1970 na Source: Company Investor Relations, BMI (NB: e = estimate, na = not available, **Includes Papua New Guinea) Mass Grocery Retail Hero Supermarket Tbk had the largest sales within the mass grocery retail sector with US$8. 97 billion in 2010. Hero has a broad range of store formats and offers lower value products while Carrefour, the biggest foreign retailer in Indonesia, dominates the upper end of the market. 8/Exporter Guide | Indonesia | Food and Beverage | February 2012 Key Players in Indonesia’s Mass Grocery Retail Sector, 2011 Parent Company PT Hero Supermark et Tbk PT Sumber Alfaria Trijaya Tbk PT Matahari Putra Prima Tbk Country of Origin Indonesia / Hong Kong Sales, US$ mn 8,971 Financial year 2010 Brand Hero Giant StarMart Indonesia 1,645 2010 Alfamart Alfa Minimart Foodmart Hypermart Cut Price PT Carrefour Indonesia PT Makro Indonesia ** PT Ramayana Lestari Sentosa Tbk PT Indomaret Prismatama PT Lion Superindo PT Alfa Retailindo Tbk France / Indonesia Netherlands IndonesiaIndonesia Belgium / Indonesia Indonesia 1,570*** 656e 639 500e 431* 187 2010 2010 2009 2010 2010 2010 Carrefour Makro Ramayana Indomaret Super Indo Alfa Alfa Grosir Gelael Format Supermarket Hypermarket Convenience Store Supermarket Convenience Store Supermarket Hypermarket Discount Store Hypermarket Supermarket Cash & Carry Supermarket Convenience Store Supermarket Supermarket Supermarket Supermarket No of outlets 120 38 125 4812 Indonesia 1,615 2009 25 52 9 63 16 20 104 5,174 74 35 8 11Source: Company Investor Relations, BMI (NB: e = estimate,*Based on Delhaize Group R est of World Sales,** South Korea’s Lotte acquired Makro in October 2008,***Based on Carrefour’sIndonesia sales. ?Includes franchised, independent stores) 1. 6 Regulatory Information provided in this section is for reference only. When negotiating supply contracts and before beginning actual export, companies are advised to consult closely with their importer or distributor. Duties and tariffs Under AANZFTA there will be tariff free access to more than 90 percent of New Zealand goods by 2015, and the majority of these are food and beverage products. / Exporter Guide | Indonesia | Food and Beverage | February 2012 Alcoholic beverages in Indonesia including wine are strictly regulated due to the Muslim Law. Wines are subject to 10 percent value added tax (VAT), import tax of 150 percent and income tax of 25 percent. Category A B C Classification Alcoholic beverage with 1-5 percent ethanol content Alcoholic beverage with 5-20 percent ethanol content Alcoholic beverage wit h 20-55 percent ethanol content Import duty USD 1. 57 / litre IDR 14,000 / litre USD 6. 18 / litre IDR 55,000 / litre USD 14. 0 / litre IDR 125,000 / litre Excise Tax USD 1. 25 / litre IDR 11,000 / litre USD 4. 5 / litre IDR 40,000 / litre USD 14. 61 / litre IDR130,000 / litre For more information, visit the Directorate General of Customs & Excise at www. beacukai. go. id or the AANZFTA at www. asean. fta. govt. nz. Licensing and registration requirements Prior to importation of food, companies must follow a registration process which involves a fee of Rp 150,000-3,000,000 (approximately NZ$17-345). The documents needed to register include: ? ? ? ? ? letter that guarantees safety, quality, nutrition and labelling an authorisation letter from the manufacturer health certificate or certificate of free sale issued by authorised deputy from country of origin an audit report of distribution facilities from NADFC (National Agency of Drugs and Food Control) provincial office. copy of regis tration approval letter from the NZ company’s importer For more information on licensing and registration, visit National Agency of Drug and Food Control at www. pom. go. id Labelling requirements All imported food and beverages need to be labelled in Indonesian language and must contain: ? ? ? brand name name of product (type of food) list of ingredients net weight or net content or drained weight (if applicable) 10/ Exporter Guide | Indonesia | Food and Beverage | February 2012 ? ? ? name and address of parties that produce or import the products into Indonesia registration number date, month and year of minimum durability For more information on labelling, visit the National Agency of Drug and Food Control at www. pom. go. id. Quotas New Zealand wine exports are subject to Indonesia’s import quotas. The Indonesian government increased the import quota for wine to 225,000 cases in 2009, from 80,000 cases in 2008.The number of cases of wine imported in 2008 and 2009 w ere 77,485 and 191,953 cases respectively. Error! Bookmark not defined. Indonesia has also recently imposed beef quotas which are being reviewed regularly. Halal Halal certification in Indonesia is required for all food derived from animal products, and recommended for companies whose products are targeting the mass retail market. Exporters are advised to check this closely with their importers or distributors in Indonesia. The Federation of Islamic Associations of New Zealand (FIANZ) is recognised by the Indonesian Ulama Council (MUI) for certifying products in New Zealand.They can be contacted at [email  protected] co. nz. For more information on the overseas market access requirements (including halal requirements), visit the New Zealand Food Safety Authority at www. foodsafety. govt. nz For more information on halal, visit the MUI at www. halalmui. org 1. 7 Sustainabilityviii The Indonesian Government encourages companies to use sustainable packaging and recyclable materials t hrough tax incentives and an awards system. The government plans to boost the environmentally friendly packaging through Industrial Regulations in Indonesia (RUU Perindustrian).Alternatives to plastic packaging such as vegetable material or bio-plastic packaging have been welcomed by the market. Bio-plastic is made from biotic materials (i. e. corn, cassava or micro-biota) and the material is easier to decompose. A national water company, PT Aqua Golden Mississippi, is currently developing a water bottle from vegetable material. The Indonesian Nanotechnology Society is researching a thinner plastic bottle which can be decomposed in 4 to 8 weeks. 11/ Exporter Guide | Indonesia | Food and Beverage | February 2012 2 MARKET ENTRY AND DEVELOPMENT 2. Market Entry Strategies Indonesia is a price sensitive market, but with the growth of the new generation of middle and high income consumers, the quality of products is of greater importance. Branded and high quality food and beverage product s are in demand. The middle high income segment is paying more attention to healthy products as the new generation becomes more health conscious. Indonesian consumers prefer internationally well-known brands and imported products, particularly for their children. In 2010, the government approved a number of import licences for alcoholic beverages.There were previously only 2 companies with import licences but now more than 20 companies have secured a licence. To acquire an import licence, a company needs to have at least 20 brands in its portfolio. It is recommended that New Zealand food and beverage products focus on Jakarta (with a population of 9. 6 million), Surabaya (4 million) and Bali (4 million). Jakarta and Surabaya are big markets in their own right but are also distribution hubs to the east and western parts of Indonesia. Bali is a popular tourism destination and there is a demand for quality products from hotels and restaurants. . 2 Points of Differentiation New Zealand is known in Indonesia as a producer of fresh, clean, high quality and healthy products. However, the market holds little knowledge about the range of products New Zealand sells. New Zealand companies need to continuously promote the overall New Zealand image for the benefit of their products. 2. 3 Long Term Strategic Issues for Exporters to Consider Recently a number of new regulations were introduced, which are aimed at protecting local producers of horticultural, agricultural and dairy products.Political issues and corruption are still a major issue in doing business in Indonesia. All imported food and beverage products must be registered by Indonesia’s National Agency for Food and Drugs Control (BPOM). New Zealand food and beverage exporters are advised to check with their Indonesian customers or partners what the exact process is. The specified time limit for BPOM to issue registration is 45 working days, but in the past it has taken 6-12 months. 12/ Exporter Guide | Indo nesia | Food and Beverage | February 2012 2. 4 Distribution ChannelsThe best market penetration strategy is to appoint a local importer who has an established network across Indonesia. This will enable New Zealand businesses to access the retail market and also the HORECA (hotel, restaurant and catering) markets. Importers will undertake the product registration on behalf of New Zealand companies. New Zealand companies must provide the necessary documentation including a letter of appointment for the Indonesian importer. 2. 5 Pricing New Zealand products face stiff competition from other imported products, particularly products from Asian countries.With the right pricing and product positioning strategies, Indonesian consumers are willing to pay for premium products. Mark-ups for imported products will include: ? ? ? import agent fees custom duties value added tax (VAT) of 5-10 percent 13/ Exporter Guide | Indonesia | Food and Beverage | February 2012 2 MARKET RESOURCES AND CONTACTS ASSOCIATIONS /ORGANISATION ASEAN New Zealand Combined Business Council Halal Indonesia The Federation of Islamic Associations of New Zealand (FIANZ) WEBLINK www. asean. org. nz www. halalindonesia. org/ www. fianz. co. nz/index. php Indonesia National Agency of Drug and Food Control www. om. go. id ASEAN Australia New Zealand Free Trade Agreement Guide Ministry of Health Republic of Indonesia Directorate General of Customs & Excise TRADE EVENTS InterFood Indonesia Fish and Seafood Indonesia Agri Indo Jakarta Fashion & Food Festival OTHER NZTE PUBLICATIONS Indonesia Country Brief Wine Market in Southeast Asia Food and beverage in the hotel, restaurant and institutions market in Southeast Asia www. asean. fta. govt. nz www. depkes. go. id/en/ www. beacukai. go. id WEBLINK www. interfood-indonesia. com www. fisheryandseafoodexpo. com www. agri-indo. com www. jfff. info WEBLINK www. nzte. ovt. nz www. nzte. govt. nz /www. nzte. govt. nz Disclaimer: This publication is provided to you a s a free service and is intended to flag to you market opportunities and possibilities. Use of and reliance on the information/products/technology/concepts discussed in this publication, and the suitability of these for your business is entirely at your own risk. You are advised to carry out your own independent assessment of this opportunity. The information in this publication is general; it was prepared by New Zealand Trade and Enterprise (NZTE) from publicly available and/or subscription database sources.NZTE; its officers, employees and agents accept no liability for any errors or omissions or any opinion/s expressed, and no responsibility is accepted with respect to the standing of any firm/s, company/ies or individual/s mentioned. New Zealand Trade and Enterprise is not responsible for any adverse consequences arising out of such use. You release New Zealand Trade and Enterprise from all claims arising from this publication. New Zealand Trade and Enterprise reserves the right to reuse any general market information contained in its reports. i ii iii iv v vi vii viii Euromonitor International, 26 August 2011.Indonesia: Country Profile APNZ, 15 November 2011. Indonesia to join regional FTA. The New Zealand Herald. Retrieved from www. nzherald. co. nz Euromonitor International, 9 August 2011. Consumer Food Service in Indonesia. Euromonitor International, 2011. Market sizes, Indonesia Euromonitor International, February 2011. Alcoholic Drinks – Indonesia Euromonitor International, November 2010. Packaged food – Indonesia Business Monitor International, August 2011. Indonesia Food & Drink Report Q4 2011. Euromonitor International, April 2011. Packaging – Indonesia 14/ Exporter Guide | Indonesia | Food and Beverage | February 2012

Friday, November 8, 2019

Pool safety for children and how to ensure that children are safe when playing in backyard pools. it includes government regulations.

Pool safety for children and how to ensure that children are safe when playing in backyard pools. it includes government regulations. Children and water areas:Not only is swimming an activity enjoyed by most young children, but it can be one of the most healthy forms of recreation. Unfortunately, as most parents know, the swimming pool and surrounding area can pose very real hazards. Children are curious creatures who love to explore new terrain actively, this can cause significant complications to families who live or play around water areas such as pools, dams, spas, rivers, ponds, creeks and the beach. Children are not able to competently swim independently and therefore certain measures need to be addressed in order to prevent accidents or fatalities occurring as a result of water related dangers. The particular situation that I have chosen to explore revolves around crowded family homes (such as on celebration days) where a pool is present and the children are free to run around and explore amongst each other in the backyard without constant supervision from one parent or caregiver.Instructors teach children h ow to swimIdentification of potential dangers of the situation:Whilst observing children at play in the particular situation aforementioned I came across a multitude of potential dangers which compromised the safety of the children. I attended a family 'get together' which included over twenty five persons and twelve children under the age of 7 years.List of potential dangers and their outcomes:Unsupervised play around the pool area:A child could jump into the pool quite innocently to collect something that fell in or to simply go for a quick swim. The fact that there is no one parent continuously focusing on the supervision of the children could result in a child incapable of swimming ultimately falling in and drowning. A child can adequately keep themselves above water on their own and without the correct measure of supervision it could be too late before...

Wednesday, November 6, 2019

Listening Essay Example

Listening Essay Example Listening Essay Listening Essay Listening BY BasedG0d66 Speech 20 October 23, 2013 Listening Behavior Listening examples: Person My friend Circumstance We were playing disc golf. My friend was telling me about his Job sending him to Japan for 3 months. Listening Behavior We were playing a game so we were not continuously looking at each other, I would occasionally input my feedback and opinion on the matters he spoke of. Our conversation on this topic lasted a good 20 minutes. Additional Comments My friend was worried about leaving to a foreign country or three months, he was afraid that he would not enjoy living outside his comfort zone and away from his friends and family. made it known that he appreciated our conversation and my input and advice. It seemed that he Just needed someone to express his feelings to and I was glad to be able to provide that for him. Circumstance We are lifelong friends and he was calling me Just to catch up and fill each other in on what we have been up to recently. nd I grew up together but at the age of 13 our parents had a falling out, so we see each other much less, specially now that he goes to school in Boulder Colorado. We regularly call each other to catch up and tend to have long, meaningful conversations about our recent activities. This time that he called me I was preoccupied with playing video games. Listening Behavior I was more preoccupied with my games than I was with my phone conversation. I exhibited signs of mindless listening and maybe a bit of pseudolistening because I would respond every now and again with an uh huh or yeah to make it seem like I was paying attention, when in reality I was completely bsorbed in my game. Additional Comments My friend knows me too well to not get the feeling of me being distracted. He quickly called me out on not listening to him and he told me to call back when I was free. Luckily and I are great friends and he didnt take my lack of attention offensively. I called him back 20 minutes later and we had a perfectly good, supportive and reciprocal conversation. Person My friends and dive leader Circumstance This past weekend I went on a scuba diving trip to Monterey with a few of my friends as part of furthering our diving abilities. Before the entering the he expected from us on this dive and the rules we had to follow. Listening Behavior Although my friends and I already have our scuba license and know how to safely dive, this lesson was meant to prepare us for the next tier of scuba diving and it is essential for our safety to mindfully listen to the instructor. During our lesson my friends and I were very conscious of our teacher and what he was saying, we never started side conversation or lost interest. The only input we made was a question here and there to clarify a misunderstanding. Additional Comments This circumstance required a great deal of attentive listening and I believe it was made easier by our love for the topic and the importance it held in regards to our safety and the safety of our buddies. Not only did we have to listen to our above water instructions but while underwater it is important to be aware of any sounds that might suggest a problem with the dive or your buddies. While doing this exercise I noticed that I am a more mindful listener than I had originally thought. When listening to my superiors such as instructors or elders I tend o talk less and give less personal feedback. Instead of listening to them and occasionally giving my opinions throughout the conversation, I like to listen thoroughly and then give my feedback if needed. During this time I do not always have the appearance of an attentive listener, sometimes my line of vision wanders from the speaker and I often do things with my hands or shake my leg, giving the appearance of insensitive or mindless listening, when in reality doing these things helps me absorb the information from the speaker. I found that different ircumstances require different types of listening, and usually I am able to provide this for the speaker. It is easy for me to keep my attention when the dialog is about something I have a person liking for, such as my dive instructor as mentioned earlier. It becomes harder for me to listen appropriately when it is regarding something I dont have an interest in, such as during a long lecture or something that I know I wont be able to impact or change. Although it may be more difficult for me to listen thoroughly, I have always been taught to be respectful and a large part of that is istening when someone is talking to me, so although at times I have trouble doing so, I rarely find myself completely unable to listen and understand. I learned that one thing that really gets in my way of listening well is watching T. V, playing video games or reading. When I am doing these things it is usually because I am trying to relax, and I tend to be in a relatively relaxed state of mind. My buddy called me the other day while I was playing video games, he is one of my few lifelong friends and he was Just calling to see how I was doing. I tried to talk with him while till playing games and he was quickly aware of the fact that I was distracted. He told me to call back when I was available and he understood my lack of attention. Before starting this assignment I had thought that I might not be the greatest listener because I tend to get distracted easily and I am usually fiddling with something while I listen to the speaker. After examining myself and my listening habits I learned that these actions actually help me to retain information. When I focus on preventing myself from doing these things it actually subtracts from my mage of a mindful listener, I have different techniques that allow me to be a strong listener. One specific idea from the book that I have been trying to apply to my listening technique is that of talking less. I noticed that while communicating with my friends we tend to constantly vocalize our opinions and ideas when listening to each other. While we are listening to what each of us is saying, it tends to seem more like a contest rather than a respectful, sincere case of listening. This habit tends to carry on to my other conversation with less familiar peers and sometimes my superiors. It is not always a negative thing, but I have learned that more times than not I am able to take a better understanding of the dialog if I hold my input in until the speaker has fully expressed their points. Through this exercise I learned that listening is easily taken for granted, it takes more effort than most initially believe to mindfully listen to others. By observing yourself as a listener, one is able to identify factors that either contribute to, or subtract from, productive listening. Without self-observance these factors are easily overlooked or disregarded as insignificant.