Small bussines Essay Example | Topics and Well Written Essays - 500 words

Small bussines - Essay Example As can be seen from Appendix A, the business will have losses for the first two years but beginning in the third year profitability will become positive and the following years thereafter. However this paper will report only the first three years. The higher expenses than revenues in the first two years are understandable as the business is just starting. Sales revenues will expand over time with higher sales volume into new locations as the branded products of the business become known. The decreasing expenses starting after two years would come as the business take less expensive locations. This would result to increasing gross monthly margin overtime as can be seen in Appendix B. Increasing sales is observable for the next three year period and such behavior should indicate growth of the business for the next three years. The greater the revenues the higher would be the changes for better profitability after deducting the expense (Bernstein, 1993; Droms, 1990). The profitability of the business is obvious the third year and as reflected in the positive net profit margin of 16.7% after having negative rates for the past two years because of the losses. See Appendix C. Profitability essentially means higher revenues than expenses which would mean that the business would naturally incur cost or expenses in running the business but the same should generate higher revenues in exchange of the expenses to indicate profitability of the business. The profit generated by the business is not enough to assure that business will prosper. The business must be able to pay its maturing obligations on time like the salaries of employees, payment for goods and services to supplies, regular bills for electricity, telephone and other utilities. In other words, it must have sufficient working capital or excess of current assets over its current liabilities at one point in time which can be measure also by liquidity ratios

Company Assignment Example | Topics and Well Written Essays - 500 words

Company - Assignment Example The company operates in countries that average 37 and employs 28,400 workers directly as of mid-2013. 65% of these are in Europe, 26% is based in Asia, while 95 is based in the Americas (Düblin 8). Most employees in Europe work in Germany, France, and Switzerland. Richemont reported revenues of â‚ ¬10.150 billion in 2013, which was up from â‚ ¬8.868 billion the previous year (Düblin 10). Some strengths of the company include its high position of 6th in the Swiss Market Index, being the 2nd largest luxury goods company, and its large employee base, while it also encompasses several world-renown luxury brands like Piaget and Cartier among others. Its biggest weakness is that it has limited presence in emerging economies. Richemont’s HR brand is one of the most respected in the world, especially with regards to its highly trained staff, highly competitive remuneration packages, and its family culture. The main responsibilities of their group HR function are to develop processes, establish policies, and offer strategic direction to constituent brands’ HR functions with regards to best practices in HR management (Düblin 22). The main clients for the group HR are its brand HR teams. The HR’s plans, strategies, and direction were influenced by the 2009 financial crisis, especially with regards to restrictions on recruitment. This led them to focus on effectiveness and quality, while also shifting their focus from an approach solely based on skills to one also based on personality with regards to ambition, attitude, willingness to learn, and ability to learn (Düblin 23). This was to ensure that employees could fit into the Richemont family culture. Fitting employees into this culture also requires that Richemont find a balance between locals and expats for its overseas offices. This also ensures that their HR function embraces diversity in their work culture. This fit into

Equality, Diversity and Inclusion Essay Example for Free

Equality, Diversity and Inclusion Essay Diversity is about valuing individual difference, it can be visible and non-visible. Recognising everyone is unique and has individual differences such as: * Race * Gender * Age * Sex * Ethnicity * Religious beliefs * Sexual orientation * physical beliefs/ qualities * political beliefs * educational background * income * appearance see more:identify barriers to children and young people’s participation In a workplace environment it is very important to support people’s individual differences and to embrace on diversity with each individual. Diversity means more than just acknowledging or tolerating differences it’s about respecting them and understanding that we are all different in many ways. There are seven main forms of discrimination being: Direct discrimination occurs when someone is treated less favourably than another person because of a protected characteristic. Indirect discrimination occurs when a seemingly neutral provision, criterion or practice that applies to everyone places a group who share a characteristic e.g. type of disability at a particular disadvantage. Associative discrimination occurs when someone discriminates against someone because they associate with another person who possesses a protected characteristic. Discrimination by perception occurs when someone discriminates against an individual because they think they possess a particular protected characteristic. Dual discrimination occurs when someone is less favourably because of a combination of two protected characteristics. This means that it will be possible for an applicant to claim that they have been treated less favourably not just because of their race but also their gender. Detriment arising from a disability arises when you treat a person with a disability unfavourably because of something connected with their disability. This type of discrimination is unlawful where the employer or other person acting for employer knows, or could reasonably expected to know, that the person had a disability. Victimisation occurs when an employer is treated unfavourably, disadvantaged or subjected to a detriment because they have made or supported a complaint of discrimination or raised a grievance under the equality act, this policy or the harassment, bullying and discrimination policy or because they suspected of doing so. Third party harassment occurs when an employee is harassed by someone who does not work for the employing organisation such as a customer, visitor, client, contractor from another organisation. They employer will become legally responsible if the employer knows the employee has been harassed on two or more occasions and fails to take responsible steps to protect the employee. Equality Equality is the current term for â€Å"equal opportunities†. In October 2010 it was put in act to protect people from discrimination. Equality is not about treating everyone in the same way, it’s about recognising that there need s are met in different ways. We should aim to recognise, value and manage difference to enable all people contribute and realise their full potential. Inclusion Inclusion is about allowing everyone to join in group activities despite their differences. It’s about promoting equality of opportunities for all and encourages everyone to be treated fairly and valued equally.

The Nature of Evil Essay -- Morality

Evil is the violation of a moral code. Evil is the dualistic opposite of good. Evil causes harm. While scattered dictionaries may offer these clear-cut definitions, in reality a theme so prevalent in all spheres of life from the dawn of man takes on limitless forms. The word itself has come to symbolize the dividing line between regular people and callous monsters; demonic criminals who show no sign of compassion and no adherence to virtue. Ideas concerning evil have been strung along through the schools of theology, the minds of society, and the theories of philosophy throughout the history of mankind. The dichotomy between the opposing ideas of good and evil sets apart a gray area ignored by the black and white view of morality. In this gray area, reason, incentive, and relativism come into light. It is only when one investigates the meaning of evil from religious, social, and philosophical vantage points that they may truly discover the nature of evil. In religion, the concepts of good and evil refer to a range of objects, desires, and behaviors which constitute morally positive and morally negative consequences on a spiritual level. Good is a broad concept typically comprised by associations with charity, happiness, love, and prosperity. Evil, on the other hand, can represent deliberate wrongdoing, actions designed to harm others, humiliation of people with the intent to diminish their needs and dignity, and acts of violence. Although each major religion varies in its distinctions of the two conceptions of morality, good and bad are cultural universals originating from Pre-Socratic philosophical notions. Morality in its absolute sense can be traced back to the dialogues of Plato. Book IV of Plato’s â€Å"Republic† ... ...ed on their experiences. Works Cited Eagleton, Terry. "The Nature Of Evil." Tikkun 26.1 (2011): 80-94. Academic Search Complete. Web. 6 Dec. 2011. Formosa, Paul. "Kant On The Radical Evil Of Human Nature." Philosophical Forum 38.3 (2007): 221-245. Academic Search Complete. Web. 6 Dec. 2011. Thomas Aquinas, SUMMA THEOLOGICA, translated by the Fathers of the English Dominician Province (New York: Benziger Brothers, 1947) Volume 3, q. 72, a. 1, p. 902 Hans Schwarz, Evil: A Historical and Theological Perspective (Lima, Ohio: Academic Renewal Press, 2001): 42–43 Gaymon Bennett, Ted Peters, Martinez J. Hewlett, Robert John Russell (2008). "The evolution of evil". Vandenhoeck & Ruprecht. p.318. Parry, Richard D. "Morality And Happiness: Book IV Of Plato's Republic." Journal Of Education 178.3 (1996): 31. Academic Search Complete. Web. 6 Dec. 2011.

Popular Approaches to Educational Planning in Developing Countries Essay

Educational planning is a worldwide practice found in both developing and developed countries. The developing countries and indeed all countries have placed a premium on education because of the persistent belief that formal education holds the key to national development and economic growth. In the light of this, the modern conception of educational planning has attracted specialists from many disciplines with each of them tending to see educational planning differently. In view of this attraction, the traditional approach to educational planning could no longer hold sway. In an attempt to find a most suitable approach to educational planning, different models have been developed by scholars. These include the social demand approach, the manpower approach, the cost-benefit approach and other remerging models. The choice of model to adopt is usually predicated on the peculiarities and other prevailing factors in a country. Generally however, scholars have tried to classify approaches to educational planning based on the level of development of a country. And this probably explains why some are called developing countries and others are developed countries. A thorough understanding of these approaches however requires some background information or knowledge. In doing, this we shall adopt the definition of the concept of educational planning as provided by Coombs (1970), identify key planning questions, trace the history of modern approaches to educational planning, and bring out most important planning issues in developing countries with example and illustrations. Educational Planning Because of the ubiquitous nature of education and educational planning, several scholars have offered different definitions. For example, Coombs (1970) in a UNESCO Publication titled â€Å"What is Educational Planning â€Å". says that: â€Å"Educational Planning, in its broadest generic sense, is the application of rational systematic analysis to the process of educational development with the aim of making education more effective and efficient in responding to the needs and goals of its students and society â€Å". Arising from this concept of educational planning are a succession of interdependent actions namely: i. Clarification of educational objectives  ii. Diagnosis of present conditions and recent trends iii. Identification and assessment of alternatives iv. Translation of plans into action and v. Evaluation and adjustment. This analytical process to educational planning entails preparing and subsequently evaluating a set of decisions or future actions aimed at achieving specific set of goals. Educational planning therefore is a fundamentally technical activity related to decision making process. Its purpose in the context of national educational programme and overall developmental objectives is to assess the implications of alternative sets of policy and thereby help decision makers choose that set which is most appropriate to the specified objectives. Events in the recent years have witnessed an increasing emphasis on the need to design educational policy in relation to overall set of objectives for economic and social development. Thus in addition to being a fundamental end in itself, education is now also viewed as an important means or instrument for increasing a nation’s economic and social welfare. This relationship makes it necessary to consider a variety of factors that previously may ha ve appeared irrelevant. The most important of this is to evaluate whether the size of structure of the educational system is appropriate from the perspective of national development objectives – or conversely to determine the educational capacity that will be required to permit a nation to reach its development targets. The second important characteristic of a new interest in educational planning is that it has focused attention on the structural interdependence and efficiency of the educational system. History of Modern Educational Planning A background history of the modern educational planning will greatly enhance our understanding of the emergence of the different approaches to educational planning in the developed and the developing countries. Prior to the Second World War (1939 – 1945), educational system everywhere was simple, less complex in structure and content, smaller in size and less intricately tied to the total life of nations. The only exception is probably the Soviet Union which in 1923 made an attempt to use educational planning to help realise a ‘new society’ through what is commonly referred to as the First Five Year Plan of the young Soviet Union. Before the war, the typical kind of educational planning had the following features a. It was short range in outlook (i.e. plan period was short, usually a year, rarely spreading beyond) b. It was fragmentary in its coverage of the educational system, the parts of the system were planned independently of one another. c. It was non-integrated in the sense that educational institutions were planned autonomously without explicit ties to the evolving needs and trends of the society and the economy at large; and d. It was non-dynamic kind of plannin g which assumed an essentially static educational model that would retain its main features intact year in and year out. However shortly after the world war (especially from 1945 to 1970), educational system and their environment all over the world were subjected to a barrage of scientific and technological, economical, demographic, political and cultural changes that shook everything in sight. The next twenty five years subsequently took Europe (industrialised nations) through four phases of development namely: i. The reconstruction phase  ii. The manpower shortage phase iii. Rampant expansion phase and iv. The innovation phase. Europe and indeed the entire world including the developing countries emerged from the Second World War with their educational system seriously disrupted and facing a heavy backlog of educational needs. Nations everywhere quickly settled for reconstruction and in the process it soon became evident that the conventional pre-war educational planning would not suffice for these reconstruction tasks. This arose because the recovery process was fast (partly on account of Marshall Plan assistance from the United States) and by the early 1950s these rebuilt economies had fully absorbed the available supply of skilled human resources; hence, manpower bottlenecks began to loom as the major obstacle to further growth. This led western economies to become more power minded and to look at educational planning through new eyes. No longer was education seen merely as a non-productive sector of the economy which absorbed consumption expenditure. It was now viewed as an essential ‘investment expenditure’ for economic growth. But as obviously important as manpower needs were finally conceded to be, they paled before another force that soon began to dominate the educational scene and gives sleepless nights to the political authorities and educational planners throughout Europe and North America. This other force was the explosive increase in popular demand for education which led to the rampant expansion phase. Virtually everywhere, the dominant thrust of strategy was to expand the pre-war educational needs as rapidly as possible – curriculum, methods, examinations and all with a view to accommodating a larger number and proportion of the youth population. These eruptions forced the educational system of industrialised nations into yet a fourth post-war phase called the innovation phase. This phase prompted the formulation and adoption of new planning concepts and tools which are now in use and taking shape. Educational Planning in Developing Countries Much of what was said above applies with even greater force to developing countries shortly after the European experience. There educational needs were even larger and more urgent but their educational systems unfortunately were less relevant and less adequate to their needs. It will be recalled that most of the developing nations of Africa were colonies during this period and were gradually fighting for political independence. During this period, the missionaries that introduced western type of education were not focused on rapid expansion of education. The colonial masters too had other pre-occupation. Formal western education was therefore at low ebb. At the same time, the armies and the soldiers including a few educated nationals of these countries have had exposure to Europe and North America and were therefore fairly acquainted with educational system in Europe and North America. Given this background, and starting from the 1950s, the developing countries responded similarly to their new circumstances with an educational strategy of linear expansion. Support was also received from global organisations like United Nations Educational Scientific and Cultural Organisation (UNESCO), International Institute of Educational Planning in this direction. At a series of UNESCO conferences early in the 1960s education ministers of Asia, Africa and Latin America set ambitious regional targets for educational expansion in their respective regions. These targets were widely adopted by individual nations. They called for 100% percent participation in primary education by the end of the target period and sharply increase participation in secondary and higher education. This expansion strategy manifests the adoption of the social demand approach to educational planning in some of the developing countries. A good example of this is the free education policy adopted by the Western and Eastern regions of Nigeria in the 1950s. Same goes for Nkrumah’s Ghana which introduced education for all policy in 1952. We shall examine this in greater detail later. In the view of Coombs (1970) the case for a manpower approach was particularly strong in developing nations because their overall development was conspicuously handicapped by shortages of all kinds of specialised or skilled manpower. Thus, it made sense to give initial priority to educating the most needed types of manpower for economic growth, for without such growth the desired long run expansion in education and other major social objectives would simply not be possible. Unfortunately, the developing countries were not equipped to do the kind of educational and manpower planning that the situation required and worse still, the rest of the world could not do much for them because the global supply of basic knowledge and experts for this kind of planning was acutely scarce. It is noteworthy however that UNESCO and other agencies played active and supportive role to assist.

Why I Don t Be Fully Prepped And Ready For Residents

William froze. He stared at the ground blankly as the darkest of all thoughts crossed his mind. â€Å"What wrong, Dad?† â€Å"All right, now you two need to listen to me carefully and do exactly what I say. Starting right now, you need to begin prepping the bunker as quickly and quietly as possible. Stow as many provisions as you can fit in there. Think in terms of what we will need to survive for years, not weeks. That bunker needs to be fully prepped and ready for residents immediately.† â€Å"Why? What’s happening, Dad? You’re scaring the shit out of me.† â€Å"I don’t have time to explain. Just get to work,† William said. William walked inside the farmhouse and retrieved a pen and a piece of paper. On the paper, he wrote fifteen names. He handed the paper to James. â€Å"What’s this?† James asked. â€Å"I want everyone on that list to meet tonight in the cider mill. Tell them to pack clothes and keepsakes, not too much, just the essentials.† James looked at the list, and then looked at his father. â€Å"Everyone?† James asked incredulously. â€Å"Yes, everyone. Now get working.† James and Crocco walked off the front porch and jogged towards the cider mill. William walked to his office on the second floor. He turned on his computer and prayed for the satellite uplink to connect him to the internet. William fist-pumped under his desk when the connection opened and a young woman’s face appeared on the screen. â€Å"Good Evening, Mr. Blake. I’m Charlotte, concierge 4576, how do you fare?† â€Å"Hale and hearty, hearty

Malcolm X s Influence On American Culture - 1400 Words

Born Malcolm Little on May 19, 1925 in Ohama,Nebraska, Malcolm X is know for his numerous actions to help the afro-american community in its battle to obtain more power in its own community.Often seen as a black supremacist when he first gained attention, his message slowly changed to finally include white people in a positive way.He also tried to convert Americans to Islam, wich he saw as the only religion that erades from its society the race problem.He was born in a period where racism was very present (black people were free since 1865). He and his family were often targeted by white supremacist. They have been forced to move to another state two times because members of the Ku Klux Klan threatened them. His father gave speaches†¦show more content†¦The principles of this community are that all white men are devils and that they are the source of all the problems in the black community. Malcolm joined this group and became a muslim, after having thought about all the wh ite person he ever met (which confirms Elijah Muhammad s theory). Those two events made Malcolm thinks about everything that happened to him during his life. Before, he taught that he was victim of racism as an individual, but after these events he viewed it as racism against the entire black community. He wanted to inform the others and he wanted to bring change so that black americans wouldn t be oppressed anymore.At another point during his lifetime, Malcolm was choked by a serie of events who made him bring change in another way. First, he decided to quit the Nation of Islam because he felt betrayed by Elijah Muhammad, who he admired for twelve years without arguing at any moment. He felt that way because after two women said that Mr. Muhammad was the father of their children and that they needed help, he never offered appologies to the rest of the community for having been a bad example. Malcolm then decided to do a pelgrimnage at the Mecca. During this spiritual trip, he met white muslims who were the opposite of a racist person. This event i nfluenced his speech considerably, since he started to include white people in a good way.To succed, this leader certainly had traits whoShow MoreRelatedMalcolm X And Mia Mckenzie1035 Words   |  5 Pageshave existed in America, among these problems, many great thinkers have emerged, but two of the most influential of this century are Malcolm X and Mia McKenzie. Malcolm X was one of many civil rights leaders during the 1960’s, who alongside Martin Luther King Jr. was able to bring an end to the segregation laws of the United States. Mia McKenzie is an African American writer who has written countless books, and addresses the issues of racism, queerness, class, and gender in the modern decade. 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Society As A Unit, Has Been Pushing Towards1475 Words   |  6 Pagesand fix where society has holes to further integrate the perfect principles that will then replace social norms, and break through what once was a flawed belief system. the social rights activist Malcom X was one of these icons who fought to create a better world for African Americans. The child s toy Barbie, was a symbol towards women and pushed the idea of that women can push through the ideals that society wanted them to be. Both for a cause, one plastic, one man, both with an idea. It is stated