China Restaurant ; Foodservice Review

Enterprise Improvement Corporate Turnaround and Restructuring Financial Advisory Services Information Management Services AlixPartners 2010 China Restaurant & Foodservice Review May 2010  © AlixPartners, LLP, 2010 www. alixpartners. com Contents A. Executive Summary B. Industry Environment C. Financial Performance – Profiles of Selected Restaurants D. 2010 China Consumer Survey Results E. Opportunities for Restaurant Chains F. Conclusions 2 2010 Restaurant & Foodservice Review Executive Summary (1) Market Trends Industry Structure The Chinese restaurant industry has grown by about 11% in 2009 to about 2 trillion RMB. Growth was down from 16% in 2008. ?However, despite annual growth rates of 13% since 2003, the Chinese restaurant industry by 2009 has reached only about half the size of the US restaurant industry, as dining out expenditure per capita in China is less than 10% the expenditure of US people. ? Chinese consumers remain substantially more conservative in terms of d ining out than US consumers: while in the US, people nearly spend half their food expenditure in restaurants, Chinese people only spend 22% in restaurants. The number of restaurants in China is vastly higher than in the US (5. 1 vs. 0. 9 million restaurants) and the industry is significantly more fragmented. Whereas the Top 100 restaurant chains in the US have a 45% overall market share, China’s Top 100 only has a 6% market share in 2009 (down from 9% in 2003). ?Western restaurants remain at a very low level in China, and have a market share of only about 1% in 2009. Apart from KFC, McDonald’s and Pizza Hut, no major US restaurant chain has achieved a major presence in China. Although the leading Chinese restaurant chains have minor market shares as the industry is highly competitive, profitability levels of leading chains were around 10-12% in terms of EBIT margins in 2009 and in line with average US fast-food chains in 2009. ? Given the solid profitability levels and strong future growth potential for Chinese restaurant chains, it is a highly attractive industry for M&A deals and we are likely to see further private equity investments as well as takeovers by leading chains. 3 2010 Restaurant & Foodservice Review Executive Summary (2)Per capita expenditure on dining out will continue to increase at double digit growth rate in 2010. Consumers anticipate spending about 10% more in restaurants than they did in 2009. This is in stark contrast to US where people expect to spend 4% less in 2010. ? To remain competitive, operators must serve high quality food and market themselves more on an individual basis to consumers. Similar to in U. S. , food quality is the most important factor when Chinese consumers determine overall value. Other top factors are price and service ?Chain restaurants are increasingly popular in China. 50% of consumers prefer chains over independent restaurants, while another 35% are indifferent. This indicates a major growth pote ntial for chains, which currently only have a 7% overall market share in China. ? Western restaurants have enormous growth potential. On average, Chinese consumers plan to eat 40% of their meals in Western style restaurants in 2010. This is a substantial contrast to the 1% market share of Western owned restaurants in 2009. Consumer Survey Results Opportunities Consumers preferring Western restaurants cite cleaner environment, better atmosphere and better service as key differences to Chinese style locations. ? Western restaurant chains have substantial opportunities in the Chinese market, but will have to develop tailored concepts to the market.Developing a brand position and good quality reputation will be critical for Western chains in the highly fragmented and competitive market. Especially in the casual dining sector, which has multiple major players in the US, there are major opportunities for new entrants into the Chinese market. Established leading Chinese restaurant chains w ill likely continue to expand and achieve strong margins, as scale results in significant advantages in purchasing, operational effectiveness and marketing. However, it will be critical to implement professional systems to support growth. 4 Contents A. Executive Summary B. Industry Environment C. Financial Performance – Profiles of Selected Restaurants D. 2010 China Consumer Survey Results E. Opportunities for Restaurant Chains F. Conclusions 5China’s Foodservice Industry Has Been Expanding At 13% CAGR in 2003-2009, But Remains At Nearly Half The US Market Size China foodservice industry revenue 2003-2009E [bn RMB] 0. 17 0. 16 0. 14 YOY 0. 13 growth 0. 12 0. 11 0. 1 0. 09 0. 08 0. 15 16% 14% 13% 11% 14% 11% 3,860 956 1,090 1,232 1,365 1,556 1,800 2,000 2003 2004 2005 2006 2007 2008 2009 E US 2009 By contrast, US Restaurant Industry has shrunk for the last 2 years in revenue Source: China Statistics Bureau, AlixPartners analysis 6China’s Per Capita Dining Out Inc reased To About 980 RMB Per Year In 2009, Which Is Less Than 10% Of US Per Capita Dining Out China per capita dining out expenditure [RMB per capita per year] 0. 24 0. 22 22% YOY 0. 18 0. 16 growth 0. 14 0. 12 0. 1 0. 08 0. 2 14% 14% 10% 15% 12% 10,100 438 533 607 691 761 878 980 2003 2004 2005 2006 2007 2008 2009 E US 2009 Per Capital Dining Out Is Driven By Growing Disposable Income Per Capita (Per Capita Dining Out Has Been Around 6% Of Disposable Income 2004-2009) Source: China Statistics Bureau, AlixPartners analysis 7Chinese People Eat Out Only About 1/3 As Frequent As US People In 2009, As Dining Out Represents 21% Of Total Food Expenditure Average Number Of Times Dining Out 2009 Dining Out As % Of Total Food Expenditure, China vs. USA 204 48% 184 130 22% 72 18% China HK Taiwan USA China 2003 China 2009 E USA 2009 Source: China Statistics Bureau, AlixPartners analysis 8 The Chinese Restaurant Industry Remains Highly Fragmented, With More Than 5. 1 Mio. Outlets And Average Rev enues Of 0. 4 Mio. RMB No. Of Restaurants [Mio. Outlets] Average Revenue Per Outlet [‘000 RMB] 4,091 5. 1 3. 0. 9 308 377 China 2003 China 2009 E USA 2009 China 2003 China 2009 E USA 2009 Source: Euromonitor, China Statistics Bureau, AlixPartners analysis 9 The Top 100 Chinese Restaurants Have A Market Share Of Only 6% in 2009, Compared To 45% In The USA China restaurant revenue, Top 100 vs. Others [% of Industry Total] Top100 9% 6% 45% †¢ Western style restaurants only account for 1% of the Chinese restaurant industry in 2009 †¢ Fast food restaurants account for about 23% of the market in China, compared to about 29% in USA Others 91% 94% 55% China 2003 China 2009 USA 2009Source: China Statistics Bureau, National Restaurant Association 2010 Industry Forecast, AlixPartners analysis 10 Quick Service And Hotpot Restaurants Account For 2/3 Of The Top 100 Restaurants’ Revenues In China Number of companies Revenue % Revenue per company [bn RMB] Comments †¢ Fas t food segment is expanding in China rapidly due to services & quality standardization and relatively low price level †¢ Key players include YUM brands, McDonald’s, Dicos, etc. †¢ Hot Pot restaurants are popular in China, esp. in central and north regions †¢ Key players include Little Sheep, Xiao Wei Yang, Dezhuang, etc.Quick Service Restaurants (QSR) 20 31% 1. 8 HotPot 23 34% 1. 7 Full-Service Casual Dining 17 11% 0. 8 †¢ Casual dining is pointing to a growth trend among young professionals who are seeking places for social activities †¢ Specialty / fine dinning mainly include famous Chinese brands and large restaurant groups, and western fine restaurants Specialty / Fine Dining 40 24% 0. 7 †¢ Western fine restaurants are growing fast but focused on coastal cities Source: China Statistics Bureau, AlixPartners analysis 11 Chain Restaurants Still Account For Small Share In Chinese Market, But HaveBeen Consistently Gaining Market Share China restau rant revenue, Top 100 vs. Others [% of Industry Total] Chained 8% Chain restaurants Independents †¢ Chain restaurants have grown at a faster rate than independent restaurants, driven by advantages in – Advertising / brand building – Cost and quality control – Operational efficiency Independents 92% 19% 15% 12% 20% 16% 22% 18% 23% †¢ In Hong Kong, chained restaurants account for 28% of total market size by revenue †¢ Going forward, chain restaurants are likely to rapidly win market share 2001-06 CAGR 06 vs. 07 Growth 08 vs. 07 Growth 09 vs. 08 GrowthSource: Euromonitor, China Statistics Bureau, AlixPartners analysis 12 Contents A. Executive Summary B. Industry Environment C. Financial Performance – Profiles of Selected Restaurants D. 2010 China Consumer Survey Results E. Opportunities for Restaurant Chains F. Conclusions 13 Three Western Restaurant Brands Are Currently Among The Top 10 (KFC, McDonalds and Pizza Hut) No. 1 2 3 4 5 6 7 8 Brand KFC McDonald’s Dicos Little Sheep Xiao Wei Yang Pizza Hut UBC Cafe Xiaotiane Company Yum! Brands Inc. McDonald's Corp Ting Hsin International Group Little Sheep Group Limited Inner Mongolia Xiao Wei Yang Yum!Brands Inc. UBC Coffee food Co Ltd Chongqing Xiaotiane Catering Type QSR QSR QSR Hot Pot QSR Casual Dining QSR QSR Market share 1. 2% 0. 5% 0. 3% 0. 2% 0. 2% 0. 2% 0. 2% 0. 1% # of Stores ;gt;2,000 ;gt;1,000 ;gt;1,000 ;gt; 400 ca. 600 ca. 300 ca. 500 ca. 300 9 10 Xiao Tu Dou Malan Lamian Shenyang Xiao Tu Dou Malan Lamian Fast Food QSR QSR 0. 1% 0. 1% ca. 300 ca. 300 Source: Euromonitor, China Statistics Bureau, AlixPartners analysis 14 Major Chinese Restaurant Chains On Average Outperform US Restaurants In EBIT Margins, And Are In Line With US QSR EBIT margin comparison 2009 E Chinese Chains 5. 2% 11. 6% 9. 6% 7. 3% 11. 9% 17. 0% 11. 2% 10. 1% 6. 2% Fairwood Quan Ju De Little Sheep Cafe De Coral Beijing Xian Ge Qing Ajisen US Average Asia F;B USA QSR Peers Source: IQ Cap ital, Annual reports, AlixPartners analysis 15 Leading Chinese Restaurant Chains Remain Small Players Compared To US Peers, But With Significantly Different Growth Perspectives Leading Chinese Chains Company Dafe de Coral Ajisen Little Sheep Fairwood China Quanjude Beijing Xiangeqing HK Catering Management Leading US Chains Growth 2009 9. 1% 18. 7% 23. 5% 2. 2% 8. 3% 20. 6% -7. 2% Revenue 2009 [Mio. RMB] ,674 1,986 1,570 1,466 1,204 738 328 Company McDonald’s Yum! Starbucks Darden Brinker OSI Jack in the Box Burger King Wendy’s Arby’s Cracker Barrel Revenue 2009 [Mio. RMB] 162,112 76,287 70,989 48,407 27,926 Growth 2009 -3. 3% -4. 1% -5. 9% 8. 9% -14. 5% NA -2. 7% 3. 4% -2. 2% -0. 7% 27,816 17,363 17,277 16,691 Xinjiang Bai Hua Cun 64 62. 8% 16,254 †¢ Major US chains with limited growth potential in mature home market †¢ Chinese restaurants with major growth potential (both organic growth and through takeovers) Source: Euromonitor, China Statistics Bur eau, AlixPartners analysis 16Solid EBIT Margin and Growth Potential Are Main Reasons For M;A Activity and PE Investments – Increase In Investments Expected Chained Restaurant # of restaurants in 2009 422 Investment size [m US$] N/A Key M;A and PE investments †¢ Yum Brands bought 20% equity in 2009 †¢ The combined YUM! ; Little Sheep will be the largest and most diversified restaurant company in China, providing both Western and Chinese style restaurants with brands including KFC, Pizza Hut, East Dawning and Little Sheep †¢ Nov. 2005, a group of investors including IDGVC invested $ 14 million †¢ GGV and first round investors invested $10. million in 2007 †¢ In 2008, Oaktree and existing investors, invested $23 million †¢ In 2007, Capital Today and Liandong invested $43 million 70 14 11 23 300+ 43 98 40+ 50 43 †¢ Nov. 2008, Actis invested USD 50 million †¢ Dec. 2008, CDH invested $43 million With solid EBIT margins and strong growth oppor tunities, private equity investments and takeovers by leading restaurant chains are likely to increase Source: Published data, AlixPartners analysis 17 For Example, Little Sheep Restaurant Chain – A Success Story Company Overview Little Sheep is the leading full-service restaurant chain operator in China. It’s ranked #4 in all restaurant companies in China and #1 in local companies †¢ The company focuses on operating hot pot chain restaurants as well as developing, processing and selling food product including lamb and hot pot soup †¢ Little Sheep’s revenue rose from RMB 513 millions in 2005 to 1,272 millions in 2008, growing at 35% CAGR †¢ It has 422 restaurants in total by mid 2009: 146 companyowned and 276 franchised restaurants RMB Millions Revenue CAGR †¢ 05-08: 35% †¢ 08-14E: 31%Revenue Growth ; Breakout Success Factor †¢ Standardization facilitates expansion into China: The standard products in hot pot restaurant cuisine requ ire minimal kitchen preparation and enable easier quality control †¢ Its focus on quality creates a strong brand. In particular, it is known for high-quality lamb †¢ Focuses on consumer segment of 20-40 year olds and invests heavily in advertising and its royalty program †¢ Shifted from sole franchising model to a mixed franchising ; owned model in 2002, facilitating geographic expansion Franchised vs. Owned Business Model Company-owned model helps Little Sheep enhance its operational efficiency by better executing its branding and marketing strategy, optimizing menus and facilitating the launching of new products†¢ Franchised restaurants model obviates the need for the company to raise capital and run the day-to-day business, thus very effective or the company to penetrate lower-tier cities Source: Annual report, Yuanta Research report, AlixPartners analysis 18 Contents A. Executive Summary B. Industry Environment C. Financial Performance – Profiles of Se lected Restaurants D. 010 China Consumer Survey Results E. Opportunities for Restaurant Chains F. Conclusions 19 AlixPartners 2010 China Consumer Survey: Overview Date: March 2010 Population: 1,030 adults, 13 major cities in China, age 18+ (average age 25) Demographics: Respondent group was representative of the Chinese population across key demographics and income ranges Survey Focus: Key areas of focus included: ? Planned frequency of dining occasions ? Expected spending on meals outside the home ? Preferred type of restaurants ? Key criteria for consumer preference in restaurant selectionUS Survey: In March 2010, AlixPartners also conduced a similar study in the USA, also covering a survey population of 1,000 adults  © AlixPartners, LLP, 2009 20 In China, Average Spent Per Meal Is Expected To Increase By 10% In 2010 – By Contrast US Diners Expect to Pay 4% Less Expected average spending per meal [RMB] CHINA USA -4% 82. 6 +10% 79. 2 48. 8 53. 7 Last 12 Months Next 12 Mont hs Last 12 Months Next 12 Months 21 Over The Next 12 Months, Nearly 46% Expect To Spend More Money in Restaurants in China, While Consumers in USA Remain Cautious Planned consumer spending, 2010 CHINA USA 51% 46% 41% 5% 39% 34% 13% 16% 15% Spend less Spend same Q1-2010 Spend more Spend less Spend same Q1-2009 Spend more Q1-2010 22 Fine Dining and Fast Casual Will Benefit Most From Dining Frequency Increase In China – Fast Food and Fast Casual Most Impacted in USA Dining frequency per month and restaurant type CHINA +9% USA S 2009: 13. 7 S 2010: 15. 1 6. 4 -20% S 2009: 13. 8 S 2010: 11. 8 5. 1 6. 2 5. 7 +13% 4. 4 3. 9 +7% -17% 2. 9 3. 1 +17% 2. 9 2. 4 2. 9 2. 8 1. 6 1. 5 1. 2 1. 4 Fast Food Fast Casual LTM Freq/Month Casual Fine Dining Fast Food Fast Casual LTM Freq/Month Casual Fine Dining 2010 Expected 2010 Expected 23Biggest Drivers to Increasing Frequency At Favorite Locations Are: (1) Better Quality, (2) Closer Location, and (3) Improved Service Better food quality Closer location Improved service Better atmosphere Healthier menu options 26% 37% 36% 35% 25% 22% 17% 15% 15% 13% 12% 10% 8% 7% 5% 4% 3% More or better promotions, discounts, or†¦ Better value Family friendly environment Expanded menu variety Bigger portion sizes Shorten time to get in and out Offer take out service Other, specify Expanded dessert and/or beverage options Make information available on the internet Accommodate special dietary needs Smaller portion sizesWhat would cause you to eat out more often at the restaurant(s) you visit most frequently? 24 In Determining Overall VALUE, Chinese Consumers Are Far Less Focused On Price ; Promotions Than American Diners Food quality Overall service Low prices Healthy menu options Good promotions, discounts, or coupons Updated environment ; decor Big portion sizes Value meals Amenities and atmosphere Range of dessert and/or beverage options 9% 6% 5% 9% 28% 27% 31% 24% 22% 19% 23% 44% 47% 42% 60% 59% 75% 6% China U. S. 16% 34% As a cons umer, what factors are most important to you in defining OVERALL VALUE for your dollar? 5 In China, Word-of-mouth Is The Strongest Form Of Advertising For Restaurants Word of mouth Street walk-by Internet Flier, coupon, booklet, etc. Self experience TV Magazine Newspaper 17% 16% 5% 28% 25% 37% 36% 71% 34% emails 26 50% of Survey Respondents in China Prefer Chain Restaurants 50% 35% 15% Yes No No difference Do you prefer a chain store over independent restaurants? 27 Majority of China’s Consumers Prefer Chinese Style Dining, But Western Style is Very Popular Among Survey Respondents Total Sample – Fast Food Next 12 months,Western style Next 12 months,Chinese styleTotal Sample – Fast Casual Next 12 months,Western style Next 12 months,Chinese style 40% 60% 61% 39% Total Sample – Casual Next 12 months,Western style Next 12 months,Chinese style Total Sample – Fine Dining Next 12 months,Western style Next 12 months,Chinese style 15% 34% 66% 85% Approxima tely 40% of Consumers in China Plan to Eat at Western Style Restaurants; Penetration of Western Chains Most Prominent in Fast Food 28 Those Preferring Western Restaurants Cite the Cleaner Environment and Better Atmosphere Key Differences to Chinese Style Locations Clean or better environment 52%Better atmosphere (music, decor, etc. ) 46% Better services 40% Try something different 31% Better taste of food 29% Cultural attraction 26% Healthier menu options 19% Dessert and/or beverage options 16% What do you like about Western restaurants compared with Chinese restaurants? 29 Contents A. Executive Summary B. Industry Environment C. Financial Performance – Profiles of Selected Restaurants D. 2010 China Consumer Survey Results E. Opportunities for Restaurant Chains F. Conclusions 30 Operational Improvement Levers For Major Restaurant Chains Winning strategies in operations improvement Centralized purchasing to implement professional process Purchasing †¢ Negotiations sweeps coupled with strategic sourcing†¢ Logistics optimization and commodity risk analysis †¢ Centralized operations and facilities management, and IT Operational Effectiveness †¢ Lean Kitchen/Operations including emphasis on food waste % †¢ R;D Process Improvement †¢ Develop clear brand position and tailored advertising strategies Marketing †¢ Implement effective LTOs with input from supply chain partners †¢ Encourage first time visits and push customer loyalty †¢ Partnering effectively with ocal owners who know the market Expansion †¢ Implement rigorous store selection process, with clear criteria †¢ Increase no. of stores to build brand awareness Restaurant chains have substantial scale advantages in operations! 31 Opportunities For Western Restaurant Chains in China, Which So Far Have Been Hesitating To Invest on a Large Scale Leading US casual dining chains and their current China presence US Chain Brand Applebee’s Outback Stea khouse # of stores Globally 2,000 900 880 780 # of stores in China 0 100 0 30 RemarksOpened a restaurant in Shanghai in 2007, but has since left the country Operates two restaurants in Beijing and around five in HK; market leader in Korea Opened in Philippines in 2007, but has not expanded into other Asian countries Entered China in 1995 and has four restaurants in Beijing, but only one each in Shanghai, Tianjin and HK Highly successful chain, but no operations outside North America (same for sister company Red Lobster, both part of Darden’s) One restaurant in Shanghai and two in HK Ruby Tuesday TGI Friday Olive Garden 700 Tony Roma’s 0 0 260 3

History of Special Education Law Essay

Education is beyond doubt an important aspect of life. Through education, an individual develops his talent and acquires knowledge that is necessary in understanding all aspects of life. Apart from that, education is the very stage at which one develops his discernment as to what is good and what is not. More importantly, values are strongly built up through education and through the educational institutions. Since education has a wide-reaching worth, it has significantly become a way of life. It is noteworthy that right to education has undergone a battle, especially in the aspect of special education. The disabled children were usually not afforded with their right to have adequate education. Eventually, the legislations such as Education for All Handicapped Children Act (EHA) and the Individuals with Disabilities Education Act (IDEA) were enacted. The Venn diagram illustrates the similarities and the differences of the laws in many aspects. Although the laws are meant only to address similar problem on education of children with disabilities, many changes have been introduced in the amendment. Notably, the Education for All Handicapped Children Act (EHA) was enacted in 1975 and was amended as the Individuals with Disabilities Education Act (IDEA) in 1990 (Wilson, 1996). Similarly, both the Education for All Handicapped Children Act (EHA) and the Individuals with Disabilities Education Act (IDEA) were enacted to address the problem in education. Notably, before these laws were enacted, the educational system in the country was concentrated only on regular students and on regular educational system. Many students having disabilities were not given much attention in the educational institutions because of the lack if programs and facilities that will address the disabled students’ needs. After the development in the political and social aspect of the society in the 50’s and 60’s, educational acts addressing the needs of the disabled students were enacted. Both acts were primarily focused on providing education to special students. It was referred to as special, because the students have special disabilities that hinder them from grasping the knowledge or the lessons being taught to them. Through the laws, special students were provided with equal opportunity to education. However, before a student is afforded the education under the programs, the students are evaluated by a team. Remarkably, the disabilities involved must involve deafness, deaf-blindedness, difficulty of hearing, mental retardation, multiple handicap, orthopedic impairment, other health impairment, serious emotional disturbance, specific learning disabilities, speech impairment, and visual impairment (EricDigests. Org, 2009). Furthermore, under both Acts, the parents are afforded with right to contest the decision of the evaluating team or schools as to the condition of their child. Through dispute resolutions, the parents have administrative remedy of questioning the decision of the schools as to the requirement and the acceptance or non-acceptance of their children. The aim of providing dispute resolution at in the administrative level is to alleviate the costs of litigation that are usually brought in the judicial branch. However, both laws have differences in many areas. Through the amendment of the Handicapped Children Act by the IDEA, many amendments were introduced. As to legibility of the child, the EHA allows children from 3-5 years-old while IDEA allows children from 3-9 years-old. The education provided by IDEA extends to a child until reaching the age of 21. With regard to evaluation group that identifies whether a child passes the qualifications, the EHA involves only one teacher and specialist having knowledge about the disability (Ericdigest.  Org, 2009). However, under the IDEA, the evaluation process continues with the forming of the Individualized Education Program (IEP) team that assesses the educational needs of the child (Knoblauch). The evaluation and assessment made by the IEP must be known by the parents of the child evaluated and the parents are also encouraged to participate in forming the program needed by their child. Apart from that, regular teachers are also required to participate in the IEP team (Knoblauch). Another area of differences is the range of the law. The inclusion of infants and toddlers is expressly provided in the IDEA but not in EHA. The IDEA provides for the intervention and pre-school services wherein schools participate in the transition planning conference for disabled toddlers entering pre-school (Knoblauch). The IDEA supports the idea that intervention is the payor of the last resort (Knoblauch). Under this idea, As to requirement of teachers, EHA does not explicitly provided for strict qualifications of teachers teaching children with disabilities. But, under the IDEA, a highly-qualified teacher is required. The criteria demands that a teacher has been fully trained and certified in special education or has passed the special education licensure exams and that the teacher must demonstrate knowledge in all subjects (Stewart and Stahlman, 1998). In addition, teachers and personnel under the IDEA are afforded with trainings needed in improving the system and in assuring that the students are afforded with quality education. It is also noteworthy that students are given more attention in IDEA than in EHA. During the existence of EHA, the students with disabilities were provided of limited educational resources. However, in IDEA, students are assessed every three months (Knoblauch). Remarkably, one of the unique features of IDEA is the evaluating the needs of the student in a Least Restrictive Environment (LRE) (Knoblauch). Through the LRE, the child is isolated in an environment that is fully focused only in his needs. In a case of a deaf, for example, the child is isolated from meaningful social and communication interaction (Stewart and Stahlman, 1998). The amendments introduced by the IDEA have greatly changed the education system. The participation of parents has been an important factor in IDEA. In EHA, the responsibility of training and evaluating the child was bestowed mainly upon the teacher and the special education institutions. But under IDEA, the parents are informed of the results of the evaluation of their child and are involved in the formation of programs that will be given to their child. In addition, parents also participate in the placement evaluation of the child (Knoblauch). Hence, parents contribute an important role in the placement decision that affects the education of their child. In summing up, the Education for All Handicapped Children Act (EHA) and the Individuals with Disabilities Education Act (IDEA) is both aimed in addressing the needs of the children’s with disabilities as to their learning capacities. Through the specified disabilities, the children usually find difficulty in grasping the knowledge being taught to them. Apart from that, they were deprived of their right to adequate education because of the inadequacy of the educational program that will fully address their problem. However, through the enactment of the said acts, special students are now given equal and free education that is responsive to their special needs. The said acts however, have significant differences. The IDEA, amending the EHA, has introduced significant changes that are wider in scope and guarantees.

Eliminating Speed Limits Essay Example | Topics and Well Written Essays - 500 words

Eliminating Speed Limits - Essay Example They claim that the only purpose served by the imposition of speed limits is in terms of revenue generated for the state in terms of fines collected for traffic violations. At the other end of the spectrum, it is argued that speeding is the major cause of road fatalities. "Speeding reduces a driver's ability to steer safely around curves or objects in the roadway, extends the distance necessary to stop a vehicle, and increases the distance a vehicle travels while a driver reacts to a dangerous situation." (NHTSA1). Apart from the reduction in fatalities, environmental concerns are also to be considered while reviewing the need for speed limits. The Slower Speed Initiative (SSI), a UK based program, says, "reducing speed limits is the only single most effective measure to reduce carbon emissionsreduced speed would mean, increased road safety, reduced road danger, fuel consumption, noise and encouragement for walking, cycling and public transport" (SSI). Germany is the only industrialized nation in the world that does not have a speed limit for its motorists on its famed Autobahns. However, stricter laws and stringent enforcement of rules accompany this.

Building and construction management Essay Example | Topics and Well Written Essays - 3500 words

Building and construction management - Essay Example .......................................... .......................... p.13 EXECUTIVE SUMMARY An analysis of an expansion project on a residential house is described. The project’s compliance with civil and neighborhood regulations pertaining to the proposed changes is put into perspective. An account of the technical specifications of the proposed changes is included, with detailed explanations of the context for the proposed expansion based on accepted housing construction techniques. Finally, recommendations are given for additional expansions of the project. INTRODUCTION The property in question is a brick constructed, detached house in a neighborhood where most dwellings date back to 1970, and were mostly level in placement. The project location is a corner plot on Guildford road, within the urban boundaries of Fleet. The actual lot encompasses 500 square meters, and is rectangular in shape. The house is equipped with a flat roof double garage attached, with a north-easy s ide elevation. The house possesses a driveway and small garden in the front of the dwelling. The backyard lawn includes a rear garden, a patio and shrubs. The front and rear of the property are shaded with trees. The project will add Dormers to the structure, often suggested as a way to better appreciate trees. (FamilyHandyman.com, 2004), (Sebastino, 2012) Often popular in Queen Anne style houses. (La Chiusa, 2006) A proposal is underway to expand this property with an extension of the first floor; requiring modification and construction of the roofing elements to support the addition. The proposed roof is intended to measure 6 metres at the apex, ranging from 3.5 metres at the eaves. It will include dormers on the front and rear roof elevations. A juliette balcony is to be included in the rear of the expansion. The windows here, and elsewhere for the expansion will be 1.5 metres tall, set down 0.5 meters below the roof's ridge, and 1.4 metres wide. Dormer windows will extended 2.2 metres from the roofline. (Hart.gov.uk, 2008) The garage contains a utility room that will be enlarged to dimensions of 2.5 by 3.8 metres. Tiles, bricks and matching components will be used that are compatible with the portions of the house that already exist. Local developmental plan policies have been consulted, and there is no anticipation of a harmful impact to the house itself, or the community at large. The expansion proposal for the house would be highly visible on Guildford road and neighboring streets. However, the additions are connected to the primary house without intruding onto other properties, and do not contrast sharply with the overall character of the neighborhood. The extension will incorporate elements from the ground floor that rise 3.8 meters anterior to the front elevation and 2.3 metres at the eaves, rising up 3 metres to the top of the roof. The eaves assist in the diversion of rain water away from the walls of the house, reducing the potential for erosion b y separating wetness on the roof from the walls of the house. They may also influence the transmission of heat. (DBH.gov, 2004), (Yourhome.gov.au, 2012) No side windows on the Guildhall property are extant, and the rear windows should not create privacy challenges, due to the distance involved between the adjoining dwellings, in addition to the tree on the edge of the property that allows screening of the immediate line of sight. The property in question is regarded as a natural extension of the pre-existing residence, with no apparent incompatibility with

Strategic Management Pharmaceutical Essay Example | Topics and Well Written Essays - 500 words

Strategic Management Pharmaceutical - Essay Example Pfizer Inc. pays a special attention to the product mix and geographical location (Johnson, Scholes 1998). Pfizer Inc. follows two pathways: growth with the same products in the same markets and development of new products for the same markets. Pfizer Inc follows vertical-integration which allows the company to integrate upwards. Also, growth strategy involves HRM and resource location aimed to meet the highest industry requirements and customers' demands. It was stated above that marketing departments work more closely with R&D departments to ensure that the products which are developed are those which cater for the changing needs of target customers and different needs of varying customer segments. In recent years, high failure rates in the introduction of new products have led departments to be very risk averse, with most 'new' products emerging being merely extensions of existing product lines and not truly new and innovative offerings. Its best selling and innovative products in clude Lipitor, Diflucan, Zithromax, Viagra, Celebrex etc.

Health Care And Increasing In Taxes On Cigarettes Term Paper

Health Care And Increasing In Taxes On Cigarettes - Term Paper Example An increase in price of a cigarette pack with 10% would result in a decrease, in demand, by about 4%. With regard to cigarette taxation, there have been increases in tax by various governments as a way of controlling the consumption of cigarettes and in essence reducing demand. In order to understand the effects of tax increases on cigarette use, there is a need to know two things; the magnitude of results that the tax change will cause and the link between the consumption changes and price change (Taylor & Akila 94). Economists and researchers have been using estimates of price elasticity of demand, which refers to the change in percentage of consumption, consequently from a 1% increase in price, to evaluate the effects of change in prices of cigarette on cigarette consumption. Overall, the price elasticity for a cigarette is within the range of -0.14 to -1.23, but mostly it falls within the narrower range of -0.3 to -0.5. This implies that a change in price of tobacco will result i n a slight decrease in demand. In spite of the fact that higher cigarette taxes reduce sales or consumption, cigarette tax income increases because the loss in income as a result of lower sales is more and could be offset by the increased taxes (Cordes 440). Policy makers in the tobacco control department and tax revenue docket will always agree that, provided the price elasticity of demand for cigarettes is not more than -1, then total revenue from sales increases when price increase.... In spite of the fact that higher cigarette taxes reduce sales or consumption, cigarette tax income increases because the loss in income as a result of lower sales is more and could be offset by the increased taxes (Cordes 440). Policy makers in the tobacco control department and tax revenue docket will always agree that, provided the price elasticity of demand for cigarettes is not more than -1, then total revenue from sales increases when price increase. As evidenced in this study, the price elasticity of demand for a cigarette is less than one, meaning that in as much as tax will have an effect on the demand for cigarette consumption, it will also yield additional tax revenues. The passing into law of tobacco control policy with the increasing prices will eventually have significant results in reducing tobacco consumption, making cigarettes expensive to juveniles (Besanko et al 151). Do increases in cigarette taxes have any other effects? In response to the increased taxes on cigar ettes, some problems can be seen to be rising. They include theft, interstate smuggling and channeling. Channeling primarily describes the changes in ways people obtain a product they seek. Making one by rolling it is a good example. The most serious one of the three above is smuggling. Smuggling can be related to moving goods across international borders to avoid paying tariffs or duties for the product. There are commonly five characteristics of a product that are likely to be smuggled somewhere for a profit. They include the product tax differential; transaction cost; transportation cost; the effort required to obtain the product and the possibility of police or authority intervention. Cigarette thus makes the perfect product for smuggling. The product is not heavy and has large tax

Financial management Assignment Example | Topics and Well Written Essays - 1000 words

Financial management - Assignment Example Days payable out is too high beyond the working days allowed for 90days. The company should aim to reduce the number of days either by increasing the payables or number of purchases. The manager should be able to know where the cash is tied up. PART B Question three a) Price earnings ratio This is a ratio that is used to determine the value of a share or stock taking into consideration the earnings of a share of the company. By analyzing different price earnings ratios of companies, an investor can be able to determine where to purchase shares. A P/E ratio of 21.1 of Spikiri Company depicts that high returns can be expected. This is followed by Papi and Akanani Companies with 14.2 and 13.0 respectively. It is wise to purchase shares from Spikiri Company. The P/E ratio is also used to depict the amount of money investors are willing to pay for each dollar earned in a company. b) Dividend cover prices dividend paid P/E current high low dividend yield current high low Akanani 291 317 18 7 0.021 6.111 6.657 3.927 13 spikiri 187 201 151 0.023 4.301 4.623 3.473 21.1 Earnings per share current high low 22.38462 24.38462 14.38462 8.862559 9.526066 7.156398 dividend cover = earnings per share/ dividend paid per share current high low Akanani 3.663004 3.663004 3.663004 spikiri 2.060581 2.060581 2.060581 Dividend cover shows the ability of a company to pay dividends to ordinary shareholders from the profits that have earned. An investor is able to determine how much dividends are paid out of profits before making any investments in the company. Akanani pays more dividends from its profits as compared to Spikiri. Question three i. Cost of debt of bond A Kd = interest rate *(1-tax) = 9% (note taxes are ignored) ii. Different bonds in the same may have different costs of capital. This is explained towards the time period required to clear the payment. A bond with longer duration to payment will have a lower cost of capital. The yield to maturity also affects the cost of debt. Bonds have different yields to maturity which in turn determine the bond’s interest rates to be paid. The coupon rate may differ with each bond hence the cost of each debt. C i. Cost of equity 4+ (11-4)1.2= 10% ii. Ex-dividend share price = old share price/ (1+ dividend) = 1/(1+0.2) = 0.83 iii. Capital gearing (debt dividend by debt plus equity) = 30/90 = 0.33 iv. Market value weighted average cost of capital Cost of debt 9% + 7.82%= 16.82% WACC = kd * weight of debt + ke * weight of equity = 16.82 *30/90 + 10*60/90 = 12.27% d. change in dividend policy Dividend policy is explained as the long term decision that will show how cashflows will be deployed from the company’

Obesity Essay Example | Topics and Well Written Essays - 1500 words - 1

Obesity - Essay Example The carbohydrate limitations in the diet programme stimulate early loss of weight through reductions in the amount of body fluid and micronutrients. The loss of micronutrients (e.g. calcium), as well as essential antioxidants, is possibly the most risky aspect of the New Atkins Diet. Dr. Atkins himself identified this risk and prescribed mega-supplements, particularly those he produced (Westman et al. 2010, 66). This essay analyses the various aspects of the New Atkins Diet, specifically, (1) the plan, (2) calorific intake, (3) reasons why this plan may be successful or unsuccessful, and (4) whether the plan is safe, nutritionally balanced suitable for steady long-term weight loss. The Plan The New Atkins Diet has four stages, namely, (1) induction, (2) ongoing weight loss, (3) pre-maintenance, and (4) lifetime maintenance (Murray, Pizzorno, & Pizzorno 2006, 10). The first stage is the initial, and most prohibitive. Intake of carbohydrate is restricted to 20 net grams daily, and a hi gh portion of it should be obtained from vegetables (Westman, Phinney, & Volek 2010, 82). The prescribed foods are vegetable oils and butter, low-carb vegetables, hard cheese, eggs, poultry, seafood (e.g. shellfish), and meats. Alcoholic drinks are prohibited throughout this stage. It is advised to take daily multivitamin minerals (Murray et al. 2006, 10-11). Nevertheless, merely monitoring a dieter’s weight is effective. Loss of weight will differ by individual. The second stage, the Ongoing Weight Loss (OWL), involves additional intake of carbohydrate, but only at quantities where loss of weight takes place. The target in OWL is to hit upon the ‘critical carbohydrate level for losing’ (Bowden 2004, 70) and to accurately identify in a regulated manner how high-carb foods influence a dieter’s control over craving. At the early phase of OWL, one should increase daily consumption of induction recommended vegetables. At the later phase of OWL, one should stic k to the carbohydrate structure Dr. Atkins formulated for this stage and include fresh dairy. The structure has nine levels and must be followed sequentially. The levels are like this (MobileReference 2007, 6): Induction acceptable vegetables. Fresh dairy Nuts Berries Alcohol Legumes Other fruits Starchy vegetables Grains In the pre-maintenance stage the intake of carbohydrate is raised once more, and the primary objective in this stage is to uncover the ‘critical carbohydrate level for maintenance, (Atkins 2002, 170)’ which is the highest amount of carbohydrates a dieter can consume daily without adding pounds. The lifetime maintenance stage, which is the last one, is designed to continue the routines attained in the earlier stages, and put off the usual habit of going back to earlier routines and earlier weight (Atkins 2002, 170). Organic, unrefined food consumptions are stressed, with the opportunity to return to a previous stage if one starts to gain weight. Calorif ic Intake Dissimilar from the conventional food pyramid, the New Atkins Diet focuses on foods rich in protein rather than unprocessed grain foods (Insel, Turner, & Ross 2009, 298). Furthermore, this new diet programme does not restrict the quantity of food a dieter consumes. It merely restricts the kind of food a dieter consumes. Moreover, this diet plan is distinct from many other diets in the sense that a dieter does not have to monitor his/her calorific intake. Actually, numerous individuals on Atkins get much

Problems of Moral and Social Values Essay Example for Free

Problems of Moral and Social Values Essay â€Å"According to the Greatest Happiness Principle, as above explained, the ultimate end, with reference to and for the sake of which all other things are desirable (whether we are considering our own good or that of other people), is an existence exempt as far as possible from pain, and as rich as possible in enjoyments, both in point of quantity and quality; the test of quality, and the rule for measuring it against quantity, being the preference felt by those who in their opportunities of experience, to which must be added their habits of self-consciousness and self-observation, are best furnished with the means of comparison. This, being, according to the utilitarian opinion, the end of human action, is necessarily also the standard of morality; which may accordingly be defined, the rules and precepts for human conduct, by the observance of which an existence such as has been described might be, to the greatest extent possible, secured to all mankind; and not to them only, but, so far as the nature of things admits, to the whole sentient creation†¦ (Mill, 1863)†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The quotation seemed to imply the thesis made by John Stuart Mill in Chapter 2 of his work Utilitarianism. As he explained the argument of the utilitarians, it was unintelligible for the opponents of the Theory of Utilitarianism to suppose that the principle that they advocate promote the concept of pleasure or that of happiness. The debate on the issue of quality and quantity as the indicator of the greatest utility was described by Mill as nothing but an interpretation of an irrational being. The end of the human conduct implied the standard of morality (Mill, 1863) thus it was meaningless to say that a person withheld his pursuit of happiness or pleasure for the promotion of the greatest utility. In this point, Mill contended that the greatest utility was indeed the same thing which gives the greatest happiness.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As consistently highlighted by the utilitarians, promotion of pleasure and aversion from pain were the only things that a man must take as his ultimate ends. In this way, what satisfied him or gave him happiness was the very thing that gave him the best utility. However, this argument was mistakenly interpreted by the adversaries of the Utilitarian principle by saying that not all men necessarily have the same regard to different objects of pleasure – meaning, their degree or intensity of being satisfied varied. Thus, the adversaries claimed, that the greatest utility for the greatest quantity was not practicable given that one may saw one thing as more valuable than other things while others saw these things as more important than the other one.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mill attempted to correct this way of looking at the utilitarian principle by, again, applying the most notable comparison between swine or beast and man. Man was higher than the former since man had superior mental faculties which allowed him to judge rationally. He was not easily satisfied by less pleasurable things as how swine and beast would do. Man possessed â€Å"pride† and, much, â€Å"has sense of dignity (Mill, 1863).† He could not stand the case that his pleasures were as low or the same as the swine or beast. Hence, in some way, all men had the same faculties to judge between the lesser and the greater pleasure.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To support this, Mill insisted the role that the â€Å"habits of self-consciousness and self-observation (Mill, 1863)† played. Having the ability to observe, compare, and analyze the way things were presented to him, man could give his judgments on the issue raised earlier. There could be a case that a man would tend to be inclined with lesser pleasures than being in tuned with the greater pleasures but still at some point, man knew which of the pleasures weighs than the other. It was just his moral judgment was weaker and more prone to go before the bodily pleasures.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mill furthered that this human ability to arrive at moral judgment could be compare with health. Mind and body comprised man. Both required the latter to pursue fuels that would maintain the stability of the two components. Nevertheless, to become healthy, man must be able to realize that the needs of the soul or the mind were far greater than needs of the body. Thus, man could only become healthy if he had successfully done this.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As a result, all men, who all had rational abilities to judge whether one thing had greater value than the other, would not say that the other thing possessed the greater value. This opened the idea that all men recognized things of greater value. They were indeed being urged by their body to choose the lesser pleasures but as a moral agent, they would easily be satisfied by those meager pleasures. Hence they would concur with the common good which offered the greatest good.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mill’s last argument to support the theory of Utility as the appropriate standard of morality talked about the perceived impossibility to perform pure altruistic acts. Sacrificing one’s single happiness did not necessarily mean that his or her happiness was outweighed by others’ happiness. It only implied that he or she recognized that only by letting go of his or her personal interests that he or she could have achieved the greater happiness possible. And this greater happiness would not only benefit the majority but also himself or herself. Individual happiness then as Mill suggested, was not really neglected or taken for granted but was indeed reinforced by the attainment of the greater good for the greater number (which included the moral agent himself).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To reflect on the arguments raised by Mill, it was true that what made a pleasurable thing pleasurable was the amount of happiness one may get from it or the opportunity to prevent the existence of pain. Everyone would agree with such definition (except in the cases of a masochist which considered the feeling of pain as pleasurable). And since men has the power to make moral judgment which made him not to choose the lesser form of pleasures, his choice must have always on the level as how other rational beings would have.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Being with the choice of other rational beings, a moral agent would then recognize the need to uphold this choice for the achievement or maintenance of the greatest utility or the greatest happiness. Thus, he learned to put aside his lesser concerns to be able to prepare himself to do more elevated efforts for the betterment of mankind. Yet, this did not make him absolutely selfless. Whatever his efforts done even if these may appear for the benefit of other people, still he or she would receive something in return. And that explained his quest for the greatest utility. Reference: Mill, J.S. (1863). Utilitarianism. Aspen Publishers.

Film Report Essay Example for Free

Film Report Essay Children of a lesser God is a love story about a speech teacher who falls for a beautiful yet distant deaf girl in a small New England school for the deaf, and the obstacles that they face due to their differences. William Hurt plays James Leeds, a renegade teacher with an unconventional approach to education and a resume that includes stints as a bartender and a disk jockey. Upon his arrival, he is warned by school administrator Dr. Franklin (Philip Bosco)not to get creative with his instruction. Naturally, Leeds already has his mind set on his teaching plan and proceeds to play loud rock music in class in order to teach the students to feel the vibrations of the music and get them to try to speak phonetically. But a new element enters his life when he meets the attractive custodian, Sarah Marlee martin. An exceptionally intelligent yet extremely bitter young woman, Sarah is a graduate of the school who has decided to remain there, in the confines of her world of silence; its safer for her to be with her own people than to face what she perceives as a cruel and uncaring world. She hardly seems interested in James and will only communicate with him through signing, although she can read lips and even speak a little. James learns from Sarahs mother ( Piper Laurie) that Sarah was sexually molested as a teenager; this explains why she is so wary of his attempts to form a relationship with her and why she is so full of fear. Eventually, James does get through to Sarah and the two fall in love, although both have to learn new ways to communicate their feelings. Though it seldom resembles the Mark medoff play on which it was based, this directing debut from Randa Haines won an Best Actress Oscar for Matlin, for her first screen performance. In this movie a special education teacher named John goes to work at a school for the deaf. Throughout the movie John acts more as an Audiologist and tries to get all of the deaf students to start speaking. To help the students learn to speak John teaches them to count the beats of music using the feeling of vibrations. With the help of John almost every student learns to articulate at least some words. The relevance in communication disorder in this movie is speaking greatly improves the students’ social life and communication ability which improves the quality of their life. Giving them patience and chance to speak in their own language even their deaf.

What Happens When We Die Religion Essay

What Happens When We Die Religion Essay Death is an issue that we all face no matter what our personal beliefs are so What Happens When We Die?, is one of the greatest questions of life. Generally we are very reluctant to think of our own expiry. Death is a great equaliser and no matter what or whom you are in life, eventually we all have to face the reality of dying. Is death the end of our consciousness and existence? In spite of hundreds years of research, Science cannot prove when or where life began. Researchers have found that the human nervous system and brain operate largely through electrical impulses. The brain requires blood and oxygen to function, when breathing, if our blood circulation is impaired, the brain simply does not function or ceases completely. Humans are a complex structure composed of many co-operating interactions within our bodies. We have a desire to understand and influence, search for explanations through our natural curiosity and yet, we are so preoccupied with the everyday concerns of our lives that death is pushed into the background until we have to face it through the loss of a loved one. Our thoughts turn to their demise and we decide whether we believe they are gone to a better pace, is there a better life after death, does death bring a new life, are our departed loved ones sleeping and awaiting reawakening, or does death signify nonexistence .(Atheist). The sheer grief and pain of death, the loss of a loved one causes suffering for those left behind. We carry out an array of customs during the burial of our dead, we commemorate them in memory of their lives as mankind has a need to go through a ritual in order to try to understand what happens when we die. Is it normal to want a future life after death or is death necessary as our limited world cannot conceivably harbinger all life eternally? We question What is Death? What is life? Is death a simple and definable end to life? Where does our spirit go when the bond between our material body is dissolved? Is death permanent? We wonder whether upon death when our physical body disintegrates what happens to our soul?. If we do return, do humans have the ability carry memories of past events into their present life?. Our attempts to understand death generate fear, controversy, self-questioning and rationalisation. In every culture when a loved one dies ceremonies are held by family and friends to reminisce about the dead. Universally, although cultures differ, praying plays a highly important part during the death ceremony. The finality of death is frightening and humankind have dealt with their loss since the beginning of time through ceremonies which us to get through what we dont understand. Death has been depicted by macabre images such as the Grim Reaper coming to take away a persons soul. The scythe is a symbol that he reaps the soul of both saints and sinner alike; The Harvest of Souls. Physical death is the Bottom of Form 1 cessation of bodily functions, when your heart stops beating, your brain stops to function and you stop breathing. It is also the severing of the connection between our spirit from our physical body and when consciousness finally leaves our human form to go to the next life. The mind or soul is not a physical part of our bodies, it is formless and a separate entity from our human body form. Questions are raised upon death; when the body disintegrates at death does our consciousness cease? This is where we search for spiritual answers through religion, creators, God, Gods and Goddesses. During our lives we seek to find answers to the many questions we have about death and man, since the beginning of time, man has tried to conceive a way to escape death. Questions range from; Is death permanent? Does our spirit carry on in another form and at a deeper level of consciousness? Can be reincarnated and come back to Earth? If we are reincarnated are all of our previous memories erased? Is there a creator who will welcome us into our new existence? Are we merely a collection of cells, molecules, skin and are we just another cycle of nature? Are we a natural part of evolution? Is there an afterlife? Is our physical demise temporary? Where, if anywhere, do we go? Scientists find it difficult to accept a life after death theory. However, they have to accept unintelligible natural phenomena and other realms of reality through their own facts based on Quantum Mechanics. Death can be considered either as the end of existence or as a transition to another state of being or consciousness. The Hindus deal with death by viewing life as an illusion and learning through the levels of reincarnation the true meaning of life and both religion and mythology concern themselves with what happens to our essence after physical death. There are many causes of death such as the natural process of aging, natural death, illness, disease, suicide, homicide, natural disasters, accidents and wars. Universally, death rituals can vary extensively depending on religion, race and culture however, rituals and ceremonies are cross cultural such preparation of the corpse for a funeral and the ceremony surrounding the disposing of the corpse. Although practices may differ from culture to culture, death ceremonies are the norm and can include a three day watch of the corpse, gathering of relations and friends to mourn their departed right through to elaborate rituals which go on for weeks. The Ancients flourished on a social structure where rites of ancestor worship and spiritual beliefs were the norm. The Celtic Druids had a strong belief in sacrifice and believed in the reincarnation of the soul into another form hence they did not fear death. The ancient Egyptians practiced forms of ancestor worship and believed in rebirth after death and considered death as merely a temporary interruption. The Mayans were a very religions people who lived in fear of their destructive Gods so their funerals were held with great respect and ceremony. Shamanism is based on the belief that spirits and invisible entities permeate our visible world. The Christians believe that Jesus Christ is the son of God and came down to earth to rid them of original sin thus saving their souls and after death, returning to God in Heaven. Jehovahs Witnesses believe that the Bible is the Manual for Life, Jesus is the Son of God however, they are not Trinitarian. On their death they sleep until God call s everyone who has departed this Earth for Judgement Day and those who lived their lives according to the Bible, will live back on Earth and be reigned by a Council in Heaven. Taking the Bible as an example we determine that the word Heaven, which is used in a strictly material signification as forming a part of the created universe. In Genesis i.1, In the beginning God created the heaven and the earth. The ancient Hebrews, however, seem to have entertained strange notions as to the structure of the material Heaven, believing it to be a solid arch resting on pillars, and having foundations. Thus, in Job xxvi. 11, the pillars of Heaven tremble, and we are astonished at his reproof. In other passages of the Bible Heaven is compared to a curtin, or the covering of a tent, as in Ps. civ.2, Who coverest thyself with light as with a garment: who stretchest out the heavens like a curtin. The ancient Jews believed that there were several different Heavens; the lower, the middle, and the third or higher heavens. The lower level of Heaven was considered to take in the clouds and the atmosphere; the middle as being the stellar or starry region; and the third as being the Heaven of Heavens, or the habitation of God and his angels. The word Heaven is not only used in a material but also a spiritual sense, to indicate the future abode of the righteous after death. The belief in Heaven beyond the grave, accordingly, is not limited to Christians, being a recognized creed of Heathens, Jews, and Mohammadeans. Among the ancient Romans and Greeks, the Heaven to which the good ascended was named Elysium. The precise location of Elysium was a topic of debate for generations; writers of classic antiquity declared the happiness of the souls in Elysium to be complete and allegedly, some believed that the departed souls would return to earth again. Eternal blessedness was, in view of the ancient Pagans, reserved for those who were distinguished for their exhalted virtues and who were accordingly admitted into the society of the Gods and could, at any time, return to their ancestors on this earth. Summerland, a place for resting of the soul until it is ready to continue on a journey of self, until the person learned and escalated to the higher realms of eternal consciousness. Heaven of the Hindu culture is the absorption on Brahm and of the Buddhist, annihilation or Nirwana. The priesthood of the ancient Egyptians taught the immortality of the soul under the mane of Palingenesia, or second birth, being a return of the soul to the celestial spheres; or its reabsorption into the Supreme Being. This doctrine was allegedly inculcated only upon the illerate multitudes who could form no conception of the existence of the soul without the body. The ancient Scandinavians, believed in two different heavens; one, the palace of Odin which they named Valhalla where this divinity received all of those who died a violent death; and the other called Gimli (place covered with gold), the everlasting home of the righteous where to enjoy ecstatic and perennial delights. Those received into the palace of Odin, heroes, believed that every day would be filled with fighting, eating, drinking and surrounded by virgins. Jewish Rabbis teach that there is an upper and lower paradise or heaven with a fixed pillar of Zion. On every Sabbath or festival, the righteous climb up and feed themselves with a glance of the Divine majesty until the end of the Sabbath or festival. The souls of the righteous, according to the Jewish Rabbis, do not ascent to the upper paradise immediately after they have left their body, but they are represented as undergoing a pervious kind of novitiate in the lower paradise, which is situated half way between this corporal world and the upper Heaven. Mohammadeans believe in a Heaven prepared for the blessed among the faithful; a place for those who are true to their religion and followers of the holy prophet Mohammed. Here, they shall spend eternity and shall join him in perpetual light and all heavenly pleasures, always beautiful, in their full strength and vigour, brighter than the sun, and thought worthy to see the face of the Most High God, and to adore him. They hold that there are eight Heavens of varying degrees. We have looked at varying traditions in the belief of Heaven and now shall look at the belief in Hell. Both in the Hebrew and Greek Scriptures there are two words, Sheol and Hades which are sometimes translated into hell but which denote the world of departed spirits in general; while two other words Tartaros and Gehenna, signify the place of eternal punishment reserved for the unrighteous and wicked after death. The Amenti of ancient Egyptians, the Patala of the Hindus and the Orcus of the Romans, refer to a future state; but the doctrine of a future punishment is found embodied in all religious systems whether Christian, Heathen, Jewish or Mohammedean. Hell is believed to be a place of eternal torment, a bottomless pit, a worm that never dies, the fire that shall never be quenched. The Jewish Rabbis believe in an upper and lower hell. Gehennon, to which the Talmud adds seven other names, is said to be applied to seven mansions into which hell is divided. Many Jewish people believe in hell, not as an eternal dwelling-place of the wicked, but, to the Israelites at least, as a place of temporary purgatorial punishment. It is believed that the very wicked shall be eternally annihilated. The Mohammedeans, like the Jews, divide Hell which they call Gehennon, into seven portions, but they are not totally agreed as to the inhabitants of these districts. The most common opinion is that Gehennon, is destined for those worshippers of the true God who have not acted up to the principles of the faith which they have professed; the second division, called Lodha, is for the Christians; the third named Hothama, is for Jews; the fourth, denominated Sair, is destined for the Sabeans; the fifth, called Sacar, is for Magicians or Geubres; the sixty names Gehim, will received Pagans and idolaters, whilst the seventh, the most severe place of punishment within the lowest depths of the abyss, is named Hooviat, and reserved for the hypocritical professors of religion. The Hindus believe in a graduated scale of future punishments as well rewards; the less wicked being sunk into a lower position in the next birth (reincarnation), the more wicked being sent down to one or other of the innumerable Hells, to reappear, however, on earth, in mineral, animal, and vegetable forms before they rise to the human, the most wicked of all beings doomed to experience the misery and woe and perdition until the time of the dissolution of all things. The Buddhist tradition has a system of eight principal narakas, or places of torment, all of them situated in the interior of the earth and so enclosed it makes it impossible for escape. Gnostics, (gnosis, knowledge), the general name applied to various classes of pagans or heretics, arose in the early period of the Christian Church. They derived from the school of philosophy and denoted a higher and esoteric science which was designed to express the superiority of their doctrines to those of the Pagans and Jews. The systems of Gnosticism were various, all of them referable to two fixed historical centres, Syria and Egypt. Hence, there was a marked difference between the Syrian and the Alexandrian Gnosis, the former being characterized by a predominance of Dualism, the latter by a predominance of Pantheism. It is impossible to even cursorily examine Gnosticism in the diversified aspect which is assumes, without being at almost every point reminded of the old religious systems of Asia, Buddhism, Parsiam and Brahmanism. Gnostics believed in intuitions and symbols rather than conceptions. In the eye of the Gnostic everything became hyposaterized, which, to the Western thinker existed only as a conception. The foundation of most of the Gnostic systems lies in the idea of two different and opposite worlds, the one region of light, the other the region of darkness; one a region of purity and the other of sin; a superior world and an inferior world. The primal source of being was the Bythos (like the Brahm) of Hinduism in which was an invisible, incomprehensible being, enjoying perfect quiescence and from whom all emanations proceeded. Following their line of thought, they alleged the God or Jehovah of the Jews to be Demiurge, and the law they promulgated in the Old Testament to be inferior and imperfect whereas, the law which Christ promulgated in The New Testament was the expression of the mind of the Bythos or Unknown Father. Most Gnostics reportedly believed that salvation rested merely on knowledge; and that a man who possessed knowledge needed no more. The realisation of human mortality lives with each and every human being and ghost stories, spirits and hauntings have been a part of our history, handed down from generation to generation. We are taught about spirits, Witches, Angels, Demons, Gods and Goddesses and the paranormal world is rich in psychics, supernatural events, divination and with people who have real experiences with the paranormal such as out of body experiences, direct interaction with ghostly phenomena and near death experiences. Sceptics cannot ignore or dismiss paranormal occurrences just as Science cannot explain the unexpected e.g., apparitions, ghosts, hauntings, orbs or the supernatural. To sum up, no matter what our personal faith, belief, religions, culture or race, it is up to you whether you believe that the evidence is strong enough to justify your belief in paranormal, the supernatural and an afterlife. Near death experiences (NDE), the age-old debate, have been occurring for centuries. In the year 360 BC, Plato writes about a soldier named Er who recalled his NDE. Near death experiences are quite common and have been recorded through history. You may have heard someone who nearly died saying that they experienced their whole life flashing right before their eyes. NDEs have been a part of mankinds existence for thousands of years, as some ancient civilizations have recorded these supernatural encounters. With this history, many different explanations have come as to what could be the cause, or if the afterlife is real. Millions of cases are documented worldwide of NDEs, or near-death experiences. As they are such a common occurrence, Scientists have conducted research into thousands, if not millions, of cases. During the past 30 years, near-death experiences have been the focus of intense Scientific studies at Universities and Medical Centres around the world and they can no longer dismiss this phenomenon as hallucinations, chemical changes in the brain just prior to death, or as a pharmacologically induced experience. Science has questioned and studied NDEs experiences and one thing agreed on by all those involved in research is that near death experiences really do exist. No two near death experiences are the same; they are as unique and as individual as the person who goes through this experience. People who suffer severe trauma, clinical death, or those who nearly die, have reported similar traits during their near-death experience and many believe it to be very real and have significantly changed the views on life, spirituality and particularly their views on death. Some common experiences do occur however, not all NDEs follow a pattern. Common traits that have been widely documented with NDE include: Feelings of Peace and Terror: These feelings may include acceptance of death, total calmness, feelings of peace, being emotional and physically comforted. The person sees a bright light filling the room which they interpret as Heaven or God. Then there are those cases documented of people who do not have a feeling of peace, did not meet with family or friendly spirits. Rather, they experienced terror as while being attacked and upset by demons. (OBE): Out-of-body Experiences: The person feels that they have left their physical body. They observe from above, often describing the sight of doctors working on him. In some cases, the subjects spirit then flies out of the room, into the sky and sometimes into space. We have all heard stories about someone on the verge of death seeing a bright light at the end of a long tunnel, revealing that they have entered another dimension or realm, seeing spiritual entities and deceased family, friends and loved ones. The persons spirit may take a bit of time to look around and then notice a bright light. The light may start out to be small and then become larger as the spirit of the person moves toward it. In some cases there is not a tunnel, but a very bright light that fills the room. The light is brighter than anything the person has ever experienced on Earth, but they are not bothered by the it. General feelings that people experience include euphoria and report floating feelings and beautiful visions of scenic places. The majority of people who experience near-death say they feel very happy with a wonderful sense of calm and belonging. Another Realm or Dimension: Other people that experience NDEs say that they are led to another realm, most have positive experiences however, a few have reported a negative experience in which they get a feeling of loss of control and falling into a deep bottomless chasm. Near death experiences moves the person beyond this natural world and into worlds unseen, usually commencing with a tunnel of light which they are compelled to enter. This bright light pulls them into another realm and, as they leave this world behind, they experience sightings of spirits, family and their departed friends. Lastly, they experience a life review, where one sees their entire earthly life in fast forward. Once on the other side, they have reported being surrounded by entities, some of them they knew were dead and others who are there to talk to them. Some report being told certain things and are asked to go back to their bodies. The most common report for survivors of outer body experience(OBE) is that people feel they have been given a glimpse into Heaven as they encounter beings of light, or other representations of spiritual entities. Spiritual Beings and Entities: When a person experiences NDE most report that the feeling surrounding the spiritual beings and entities are pleasurable, and they feel completely disassociated with their physical body, have the ability to see through walls and they relate stories about what was happening outside the room where their physical body was pronounced clinically dead. Some report the transcendental or mystical elements emit a sense of complete peace and contentment and, on their return after communication with the spirits or entities, it has been reported by many people and they describe a male voice telling them that it is not their time and to go back to their earthly physical body. Returning to the Physical Body: On returning to their physical body, in most cases, they have a sense of being reborn, seeking to learn more about themselves, are stronger, self confident and pursue a life of truth with heightened appreciation and contentment. The typical near-death survivor emerges from their experience determined to live life to the fullest and most do not fear death. Negative NDE Experiences: Unfortunately, for others, the experience may not be a positive one. Some people have said they have increased fear, suffer from depression, and focus more on death. However, thankfully, it is a very small percentage that experience negativity after recovering from their NDE. Many survivors of NDE struggle with a fear of mental illness, ridicule and fear of rejection. Problems associated with negative experiences of NDE include depression, isolation, with a difficulty in explaining their experience to their family or to the medical profession and angry due to their difficulty after this experience to return to their previous beliefs. Those who experience a negative NDE can become very distressed, retreat into themselves, take years to adjust a near-death experience, believe that their experience was a hallucination rather than a real experience, fear to seek help or counselling and may feel that they have lost control over their minds. For these people, their mental stability is challenged as is their belief systems. The effects of those who experience negative NDE are often life-altering. No Scientific explanation to date can account or explain all of the aspects of near death experiences, why they happen or what are the causes and effects. NDEs follow a broad general pattern that crosses cultures; they remain in memory for decades as being realer than real. Scientists have delved into various forms of studies and a couple of examples include; lack of oxygen is not a factor in all NDEs, nor is the presence of drugs or medication responsible. Sceptics have a big problem with the belief in Near Death Experience because it is impossible to define the line between when life and death occurs. Definitions of death can vary from continent to continent and from culture to culture e.g.; what makes a person?, Define the soul or spirit in a person? and as none of this can be proved scientifically. However, this does not discount the real fact that many sincere and honest people have near-death experiences and that Scientists and Medical Practitioners have investigated the phenomena with no solid result or evidence to refute their experiences.

Pro Legalization of Marijuana in the United States Essay -- essays res

With all of the complex issues facing the nation today, it seems as if the legalization of marijuana is being set on the back burner of legislation. There are so many opinions, sides, and overall arguments for and against it that many vote seeking politicians and policy makers have put up a strong resistance to this issue. In this paper I will illustrate the reasons why I think marijuana should indeed be legalized and also the arguments from people who disagree and feel that it should stay an illegal drug. Marijuana has been around for centuries. It comes from the species of plant Cannabis Sativa, and is used for things other that its renowned drug form, such as rope, clothing, medicines, and oils. Other common names for it include weed, pot, grass, reefer, and bud. The drug was actually not outlawed in the United States until the passage of the Marijuana Tax Act in 1937, which made the possession and sale of the plant illegal. A large part of the original fear and misrepresentation was due to ethnic and racial concerns of the southwestern U.S. Large immigrant populations moved into the area and introduced pot as a recreational drug, similar to the use of alcohol or tobacco. The xenophobic reaction caused the initial rejection of the drug and led to its outlaw in 1937. Since that time, government and society’s ignorance have kept the drug illegal. In a nutshell, there are many substantial reasons why the use of marijuana should be made a legal drug. Some of the reasons I will be discussing to support my argument are crime reduction, government benefits, medicinal benefits, lack of evidence to support harm, and constitutional rights. First and foremost is the issue of one’s constitutional right. Even if a drug is shown to be ha... ...here have been no recorded deaths as a result of marijuana use, unlike alcohol or tobacco, and most doctors will agree it is safer to use. Its recreational use would not stimulate more crime as some would try to argue. Marijuana being illegal essentially has no validity at all. So, because of all the positive aspects, marijuana should definitely be legalized in the U.S. Bibliography 1. Bonnie, Richard & Whitehead II, Charles H. â€Å"Marijuana Conviction: History of Marijuana Prohibition†. New York: Open Society Institute, 1999. 2. Bender, David. â€Å"Drug Abuse: Opposing Viewpoints†. New York: Green Press, 1994. 3. Goldberg, Raymond. â€Å"Taking Sides: Clashing Views on Controversial Issues in Drugs & Society†. New York: The Dushkin Publishing Group, Inc., 1993. 4. Randall, Robert. â€Å"Marijuana Rx: The Patients’ Fight for Medicinal Pot†. Thundermouth Press, 1998.

The Yellow Wallpaper by Charlotte Perkins Gilman and The Adventure :: Free Essay Writer

The Yellow Wallpaper by Charlotte Perkins Gilman and The Adventure of the Speckled Band by Sir Arthur Conan Doyle as they are the two stories that have appealed to me the most. How does the writer create the sense of:  · Setting and atmosphere  · Tension  · An understanding of the central character’s dilemma? There are a number of stories in the collection of Nineteenth Century Short Stories which create the sense of setting, tension and the character’s dilemma. However, I have decided to focus on ‘The Yellow Wallpaper’ by Charlotte Perkins Gilman and ‘The Adventure of the Speckled Band’ by Sir Arthur Conan Doyle as they are the two stories that have appealed to me the most. These stories appealed to me the most as both writers have created a strong sense of dilemma and growing tension. The setting and the style is also appealing as the writers add to tension and atmosphere by the places they set their story. In ‘The Yellow Wallpaper’, the room in which the narrator is put, in order to rest and recover from her illness is the nursery which is very much like she is imprisoned. She describes it as â€Å"barred windows† and the bed as â€Å"iron†, â€Å"heavy† and â€Å"nailed to the ground†. It is quite ironic that the room was first a nursery as firstly, the woman has had no contact with her own baby and also because she has been treated like a baby by her husband, John: â€Å"He took me in his arms and called me a blessed little goose†¦Ã¢â‚¬  Charlotte Perkins Gilman drops clues to indicate the room was previously used to perhaps house the insane and not as a nursery. The bars on the window are to prevent someone from escaping and the immovable bed is â€Å"fairly gnawed.† In ‘The Adventure of the Speckled Band’, there are various places in which the story is set, but it is mainly focused on the mansion in Stoke Moron, the home of Dr. Grimesby Roylott. The setting of Stoke Moron creates tension in the story as it provides the setting for horror and imprisonment. It is a large house with a number of empty rooms. The surroundings in which it is located creates tension, as it is quite isolated and separated by trees and bushes. The building is described as: â€Å"†¦two curving wings, like the claws of a crab.† This has a sense of someone or something out to grab you. In ‘The Yellow Wallpaper’, Charlotte Perkins Gilman creates the sense of setting and atmosphere by varying the length of paragraphs and the tone in which they are described.

Financial Modelling

Financial Modeling Discipline – Guiding Principles A good financial analyst has the discipline of adhering to a list of guiding principles to help ensure that the development of the financial model achieves the desired results. By following these simple steps, a financial  analyst should be able to build a financial model that is simple, accurate and most importantly consistent, to help build confidence in a financial decision making process. Financial Modeling Discipline can be acquired in all 3 stages of the financial modeling process: †¢ Specification Stage Design Stage †¢ Build Stage Specification Stage 1. Be very clear on the effort involved and the dependencies before committing to deadlines –  the financial modeling exercise is usually on the critical path! 2. Get the algebra right — make sure all revenues, cash flow inwards and assets are positive while expenses, cash outflows and liabilities are negative. This will ensure that we rarely use the minus sign in formulae and can use the sum() function. 3. Avoid all calculations that will cause circular references. Design Stage 1.Ensure that each assumption is input only once in a financial model. 2. Define scenario variables clearly in a separate â€Å"Scenario manager† section or worksheet in the financial model. 3. Define the time unit that is to be used consistently throughout the financial model. 4. Group all assumptions and inputs into one sheet and state units clearly in the financial model. 5. Avoid executing complex calculations in the â€Å"Output section† of the financial model. 6. Build an Interface sheet if you are working with a financial model with multiple workbooks.Build Stage 1. Always note all assumptions, sources and calculation methods in the financial model for future reference. 2. Avoid complicated macros in the financial model if possible – macros make it difficult to follow logic, spot errors or amend the financial model, besid es bloating the file size. 3. Lay all financial model calculations in chronological order – Avoid having calculations in one row refer to calculations in lower rows. 4. Do not try to do too much in one cell with a large complex calculation formula. Break the calculation into blocks.Lay the financial model calculations out in blocks, to enable copying formulae across columns or down rows saving time in developing and reviewing financial models. 5. All financial model calculation and output sections should be locked to avoid inadvertent data entry therein. 6. Include charts in the output section for easy understanding, analysis and auditing of the financial model. 7. Always keep back-ups preferably on separate disks and leave the ‘autosave’ option on for your financial model workbook. 8. Stick to a consistent version labelling system eg â€Å"company xyz_2/2/09_V02_DC†.Save several versions of your financial model each day and retain old versions. 9. Avoid j umping to conclusions / sharing results based on preliminary financial model results. Common Mistakes in Financial Modeling While reviewing and auditing financial models, a good financial analyst should be alert to the common types of errors that often plague financial models. These are often less due to errors in Excel or other financial model applications you may be using, and more because of human error in formulating calculations or conversions in a financial model. Common Errors in Financial Modeling: 1.Conversion factors (kilobytes to megabytes, monthly to annual, millions  to thousands, etc). 2. Range included in totals (certain rows not included). 3. Calculation formula not replicated  across columns. 4. Wrong row references in calculation formula. 5. Wrong column references in starting  time period  (each column should typically contain references only from that column). 6. Change in cell references in formulae referring to other workbooks. 7. Algebraic errors (wron g use of brackets, plus/minus errors). 8. Range limits not set (eg, having negative  number of customers or negative distributor commission payments). . Hard coded dummy numbers / assumptions perpetuating in the financial model due to oversight. 3 Golden rules for Financial Analysts to Avoid Errors in Financial Models: 1. Be diligent when building the financial model, a little concentration and attention to detail early on will save you a lot of time and work later.2. Ask another person not in the financial modeling team to conduct a detailed audit, very often a fresh pair of eyes may spot errors then are’nt obvious to someone who’s been looking at the same spreadsheet for days or weeks on end. . Perform sanity checks on outputs through benchmarking exercises, always use your common sense and business knowledge to ensure that the results of your financial model (e. g. individual product revenues or cost items, etc) are realistic and aligned with what you may expect t hem to be. Designing a Financial Model – Making it Idiot Proof Always design a financial model for people who did not build it and for people with limited understanding of financial modeling and analysis techniques.This will help you ensure the usefulness and relevance of the financial model, and preserve its longevity long after you have completed the financial modeling exercise. In each financial model workbook, you will typically need some or all of the following worksheets: 1. Administration and documentation 2. Assumptions 3. Major blocks such as marketing or capital expenditure (CAPEX) 4. Calculation of revenues, costs, balance sheets, ratios, cashflows 5. Scenario managers and displaysTo enable modular team working, clarity in use and easy auditing, use a standard financial model design template and color codes developed specifically for your company, and ensure that everyone gets familiar with the standardized format. In that way, the entire company will have a single approach to formatting financial models. All users, be they senior executives or junior financial analysts, will then be able to differentiate between cells in the financial model that are hard coded, calculations or outputs, and intepret different financial models from different teams without ambiguity.

Romanesque and Gothic Architecture

Romanesque architecture between 800 and 1150AD was popular in Western Europe which so rose to the Gothic manner. Pre-Romanesque manner developed by utilizing elements of Roman design in the Christian churches in the provinces of Western Europe. By the terminal of the pre-Romanesque period Roman elements had fused with Byzantium elements from the Middle East, these influences became known as the Romanesque, intending â€Å" in the mode of Rome † . The visual aspect of the Romanesque manner was multi storey entryway frontages of geometric visual aspect edifices. Rock was a really popular stuff used in the edifices. Huge vaults and arches was one of the chief features of the clip. Masonry overleaping since the beginning of Christian architecture had merely been used in edifices of comparatively little graduated table. Romanesque churches, on the other manus, sustained monolithic barrel vaults, doing it mandatory to reenforce the supporting walls in order to transport the sidelong outward push. The frequent presence of galleries above the aisles, sometimes with half-barrel vaults, is in all chance rooted in structural considerations connected with the job of abutment. The usage of wall gaps to a lower limit, due to the same concern, contributed to the sober yet gravely impressive character of the visible radiation. Each person edifice has a clearly definite signifier which frequently consists of really regular and symmetrical pro grams so the overall visual aspect is known as a signifier of simpleness. Romanesque architecture chiefly depends on its walls which are known as wharfs. Piers are subdivisions of the wall that appear largely at the intersection of two big arches, which are those traversing under the nave and the transept which is ever in a round form, each arch is supported on its ain supporting rectangular wharf which is found at each right angle. Most of the edifices are largely made from wooden roofs, largely of a simple truss, tie beam or king station signifier. When the instance of tied balk roofs occurs they will so be lined with wooden ceilings. The most of import characteristic of Romanesque churches was the towers. Romanesque church frontages were ever built to confront the west terminal of the edifice and are normally symmetrical and has a big cardinal room access made largely by its castings or porch and a agreement of arched-topped Windowss which can be seen above the room access. In It aly there is a individual cardinal eyepiece window which is most likely known as the most common cosmetic characteristic, every bit good as the arcading. One of the most of import structural developments of the Romanesque epoch was the vault. Originally intended as an option to fire prone wooden roofs, vaults became a major invention in architectural characteristics. The cross vault was used throughout Europe even though it was heavy and hard to build so therefore it was replaced with the rib and panel vault. The Church I chose the Sant'Ambrogio was originally built during the 4ThursdayCentury but was excavated beneath the bing edifice. With the West confronting fa & A ; ccedil ; ade, the usage of vaulting is clearly seen throughout the church, down either side of the isle and taking to the nave. Although rock is non the chief stuff used it can be seen in certain facets of the church. The big cardinal portal includes carvings. Gothic architecture, known at the clip as the Gallic manner, started in the first half of the 12Thursdaycentury and continued good into the 16Thursdaycentury. Gothic architecture was made up from the old architectural genre,Romanesque. For the most of import portion, there was no difference between the two, as there was later to be inRenaissance Florencewith the sudden Restoration of theClassical mannerbyBrunelleschiwhichcame from the early 15Thursdaycentury. Finally Gothic architecture was brought south to Italy by the Gallic. The features of Gothic Style characteristics include those of thepointed arch, theribbed vaultand thewinging buttresstraceried Windowss. The thin walls, slender columns, and the really big countries of glass in Gothic edifices gave an feeling of elation. It consisted of a cardinal nave flanked by aisles, with or without transept, and was finished by a choir surrounded by an ambulatory with chapels. The ribs which held up the vaults were aligned to do a form of a diamond on the ceilings. These elements were nevertheless no longer treated as individual units but were decently integrated within a united spacial strategy. The exterior position was largely dominated by the twin towers. The frontage was pierced by room accesss frequently decorated with varies sculptures and at a higher degree appeared a cardinal stained glassrose window. Due to the outward force per unit area of the vaults at that place became a demand for buttresses. Windows were really of import in the churches. Each sta ined glass had a message in it which was taken from a bible piece to go through across a message. Gothic architecture is alone in many different ways but largely by its usage of stuffs. Regional influences played a immense function in the design fluctuations and penchants for the different edifice stuffs. While inFrancethe most common stuffs used were limestone,Englandwitnessed a great usage of ruddy sandstone and coarse limestone with marble which was known as Purbeck architectural characteristics. Similarly, while in Northern Germany and the Baltic states, the tradition was that of chiefly utilizing bricks, inItaly, the most preferable stuff was marble. Timber was besides one of the stuffs used, which is seen in the hammer-beam ceilings and balks. Some of the structural inventions included, the usage of a reenforcing block or wall of masonry adding support to the great vaults & A ; arches. Moulded or otherwise decorated set or series of sets around an gap of an arch. Supportive arch constructed within a wall, frequently above an architrave, functioning to absorb weight upon a passageway or portal below. Notre doll in Paris is one of the finest illustrations of churches in the Gothic period. Its sculptures andstained glassdemo the heavy influence ofnaturalism. It was among the first edifices in the universe to utilize thewinging buttress. The edifice was non originally designed to include the winging buttresses around thechoirandnave. After the building began and the dilutant walls grew of all time higher, stress breaks began to happen as the walls pushed outward. In response, the cathedral ‘s designers built supports around the outside walls, and subsequently add-ons continued as such. Besides the forepart holding two towers popular of Gothic manner every bit good as the popular cardinal stained glassrose window. Romanesque and Gothic Architecture is really similar in many signifiers, even though they are really similar in many facets they besides have their ain features. Gothic Architecture did acquire most of its signifiers from the Romanesque country, things like vaults and arches although they were evolved to be used in Gothic edifices. Similarities between Gothic and Romanesque includes, the usage of the arch which was foremost seen in the Romanesque churches throughout Europe and so subsequently in Gothic edifices but had been adjusted to a more pointed arch compared to the rounded Romanesque signifier. Another signifier found both in Romanesque and Gothic architecture is the towers although really irregular in Romanesque they were a signifier of asymmetrical balance in Gothic architecture. Besides the usage of rock as a stuff was besides started during the Romanesque period and continued into the Gothic clip such as lumber used for the roof trusses. Another characteristic would be the usage of columns, used in both types of architecture they were changed from the Romanesque to gothic. The multi narrative Facades were used in both Romanesque and Gothic architecture. Vaulting used during these periods were started with the rib and panel vault in the Gothic period but so perfected during the Gothic period with the s plit vault. The rose or wheel Windowss started doing an visual aspect in during Romanesque clip but the concluding cardinal rose window was perfected above the chief entryway door normally confronting to the West ( started during Romanesque ) during the Gothic period. Each of these epochs had their ain structural inventions that changed the manner designers and builders designed and built the edifices and most can even be seen in architecture today. One of the most of import being the vault created during the Romanesque clip but altered and perfected during the Gothic period. The Gothic period brought the usage of Masonry in walls to make support in the vaults and arches.Romanesque was designed to be more for protective intents than for any aesthetic quality, as Gothic cathedrals. Monasteries housed the relics of saints, and during the Romanesque period the cult of relics became a major cultural factor act uponing architecture. Gothic manner has three chief features that make it its ain alone manner: Highness, perpendicular lines and winging buttresses. Romanesque edifices were solid, heavy because of the midst walls, and, as a consequence of the relatively little Windowss, indistinctly lighted. They had a heavy frame construction. Gothic cathedra ls were built with a slender skeleton, made up with pointed arches and winging buttresses, which gives feelings of harmoniousness and brightness.

Environmental Scanning Essay

The environment is responsible for more company changes that the general public often realizes. The future of a company depends on the reaction that the company has to environmental changes. By not adapting to the changes, companies could ultimately end up failing. Recognizing that the environment is changing, businesses need to be able to adapt their products to keep up with new opportunities and balance a strategic fit between the environment and the company (Wheelen and Hunger, 2010). Toyota: A Responsibility to the Environment. Toyota led the revolution on economically friendly vehicles when the Toyota Prius was introduced in the United States in January 2009 (â€Å"The fifth toyota,† 2011). The Prius is the first in a long line of cars since 2009 to be marketing towards not producing dangerous emissions harmful to the environment. Toyota recognized the need for more energy efficient cars to reduce and adapted to meet the need. This quick move resulted in Toyota standing out as a leader within the automobile industry. In 2011, Toyota introduced the Fifth Toyota Environmental Action Plan. This action plan sets the precedence for standards for 2020 through 2030. The three themes throughout the action plan is construction of a low-carbon society, construction of a recycling-based society, and the construction of a society that coexists with nature and environmental conservation (â€Å"The fifth toyota,† 2011). Toyota is committed to developing the next generation of vehicles that rely on clean energy such as electricity rather than fuel. Toyota also will ensure market acceptance of these new vehicles by having these vehicles stand out with different characteristics that customers will want to have (â€Å"The fifth toyota,† 2011). Toyota is seeking to stimulate the hybrid vehicle market by introducing new models and expanding the hybrid vehicle market field (â€Å"The fifth toyota,† 2011). Toyota is also working with consumers directly by implementing initiatives by promoting eco-driving as well as providing traffic-flow improvement using current IT & ITS technologies (â€Å"The fifth toyota,† 2011). By asserting Toyota as an industry leader in hybrid vehicle technology, Toyota has a competitive advantage. Making the action plan public information as well as focusing all future technology around this plan, Toyota is displaying dedication to the environment as well as dedication to what customers want. By making these goals public, Toyota has a responsibility to ensure the effectiveness of their plan. Toyota will measure the effectiveness of the action plan by working with the REACH Regulation to ensure the goals they set forth are being met (â€Å"The fifth toyota,† 2011). The REACH Regulation focuses on minimizing the impact of chemical substances on the environment as well as people and provide corporations with insight on responsibly managing the use of chemical substances (â€Å"The fifth toyota,† 2011). Toyota also plans on working with government agencies to ensure that environmental goals are being met (â€Å"The fifth toyota,† 2011). In 2008, Toyota began the process of registering products either directly or indirectly used in the manufacturing of their vehicles (â€Å"The fifth toyota,† 2011). In 2009, Toyota announced that only 15 supplies used in vehicle manufacturing were substances of high concern, and began to change these products for products that match REACH regulation (â€Å"The fifth toyota,† 2011). By working closely with REACH and other government agencies, Toyota is able to keep constant measure of their success in their environmentally based action plan. Florida Power and Light: Clean Energy for a Clean Future Florida Power and Light is committed to changing based on environmental needs. No longer is it possible for electric companies to operate with fossil fuels alone. Florida Power and Light uses a mix of fuels at their power plants in order to generate clean energy (â€Å"Our commitment to,† 2014). Due to this mix of fuels, Florida Power and Light is recognized as a clean energy company with one of the lowest emission rates (the emission rate is currently 35% better than the industry average) and obtains most energy from clean-burning natural gas (â€Å"Our commitment to,† 2014). This year, Florida Power and Light began operation at three emissions-free solar energy facilities in Florida (INSERT). By using clean energy, Florida Power and Light is number two in the country for energy efficiency and offers one of the lowest energy charges in the state to their customers (â€Å"Our commitment to,† 2014). Florida Power and Light is committed to being held accountable as a leader in energy efficiency. By working closely with the U. S. Department of Energy, Florida Power and Light can stay up to date on how to follow their current plan on power plant modernization process. Florida Power and Energy also updates the Florida Public Service Commission on a regular basis to ensure they are complying with the standards for clean energy (â€Å"Our commitment to,† 2014). The parent company of Florida Power and Light, Nextera Energy, makes their governing documents, policies and procedures public knowledge and files in compliance with government agencies to ensure that they are meeting the environmental needs necessary (â€Å"Our commitment to,† 2014). Since the U. S. Department of Energy must oversee all power plants in the United States, Florida Power and Light will have to successfully maintain effective clean energy to not only operate within standards, but to continue to be a leader in the field of power and energy. Performing an environmental scan is important to companies due to constant change. The environment is in a constant state of change. If companies do not recognize this change, they will fail to adapt to the needs of the current economic conditions. By failing to change, companies run the risk of becoming obsolete in the new environment and are no longer able to operate. By performing environmental scans, companies can gage where changes need to be made and how to be leaders in their field on how to successfully execute making the necessary changes in order to remain relevant. References The fifth toyota environmental action plan (fy2011-fy2015). (2011). Retrieved from http://www. toyota-global. com/sustainability/environmental_responsibility/action_plan/fifth_plan4. html Our commitment to the environment. (2014). Retrieved from http://www. fpl. com/environment/commitment. shtml Wheelen, T. L. , & Hunger, J. D. (2010). Concepts in strategic management and business policy: Achieving sustainability (12th ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall.