Calculate and interpret financial ratios from financial statements Essay

Calculate and interpret financial ratios from financial statements - Essay Example In addition, you can use these ratios to compare the performance of your company against that of your competitors or other members of your industry. (Alex Auerbach) When you take profit before tax or interest (EBIT) and divide it by the difference between total assets and current liabilities, you can get a financial ratio known as return on capital employed ratio or ROCE. It is a ratio that shows the companys capital investments’ profitability and efficiency. The ROCE ratio is a measure of how well a company is using capital to generate income. A high ROCE is a sign or a successful growth company and indicates that a larger mass of proceeds can be reinvested to gain more profit. However; one year ROCE evaluation should not be the basis for reinvesting. Investors should look closely on the trend over several years to have consistency. A sudden decline in ROCE signals a loss of competitive advantage. Asset Turnover Ratio specifies the connection between assets and revenue (Revenue/Total assets). It gauges a company’s efficiency in using its resources in making sales. A higher asset Turnover is better. It also specifies pricing strategy: companies with low profit margins are inclined to have high asset turnover, whereas those with high profit margins tend to have low asset turnover. This ratio is important to settle on the amount of sales that are produced from each dollar of assets. To evaluate a companys operational efficiency, return on sales ratio is used. ROS is also recognized as a company’s â€Å"operating profit margin". It is calculated using this formula: Net Income before interest and tax divided by sales. Investopedia says â€Å"This measure is helpful to management, providing insight into how much profit is being produced per dollar of sales. As with many ratios, it is best to compare a companys ROS over time to look for trends, and compare it to other companies in the industry. An increasing ROS indicates the

A journal article in the family and consumer science

A journal in the family and consumer science - Article Example Finally, a strong balance of personal reaction as well as summarized information would be included. The article entitled â€Å"Promoting Partnerships for Healthy Youth† was written by Gulley (2011) and published in the Journal of Family and Consumer Sciences Education. The author clearly stated that the purpose of the project was â€Å"to deliver a school-based health promotion program†¦ (where) the aim of the program was to increase nutrition knowledge, promote a healthy body mass index and encourage a healthy body image among children in grades four through seven, residing in a small rural community in southwest Virginia† (Gulley, 2011, p. 47). Through providing a theoretical background that establishes the need for school-based health promotion, as evidenced by the reported incidences of obesity and prevalence of overweight children, Gulley examined school-based interventions to determine their effectiveness prior to proposed implementation. The key elements present in the discourse used the joint efforts of university and community partnership as the main agencies to promote health and enhance awareness of school children on the relevance of an identified program, the Healthy Weights for Healthy Kids (HWHK). As revealed, the HWHK â€Å"a school-based health education program, developed by Cooperative Extension Specialists at Virginia Polytechnic Institute and State University, which focuses on promoting positive attitudes and behaviors related to food, drinks, physical activity, and body image (Serrano, 2003)† (Gulley, 2011, p. 48). There were six identified key topics from which the HWHK’s curriculum was premised and guided by the Experiential Learning Model, to wit: â€Å"(1) Smart Foods, (2) Smart Choices, (3) Smart Drinks, (4) Smart Snacks, (5) Smart Activities and (6) Smart Image† (Gulley, 2011, p. 48). By measuring students’ knowledge on attitudes

Project development management process

Project development management process INTRODUCTION PROJECT MANAGEMENT: is the art and science of planning, organizing and managing, the vision, task, and resources to bring about the successful completion of specific project goals and objectives. Project Management in software development process can be referred to as the application of management techniques and system execution of a software project through the projects life-cycle in order to achieve predetermined objectives of scope, quality, time and cost to the equal satisfaction of those involved. It involves planning, monitoring, and control of people, process and event that take place as software evolves from an initial concept to an operational implementation. [6] SOFTWARE: Software comprises of programs and associated data and documentation. Each of these items is a part of software development process. The main problems for software development currently are: high cost, low quality and frequent changes causing change and rework. Software has become a limiting factor in the evolution of computer-based systems. The intent of software development is to produce a framework for building higher quality software. In order to achieve successful and quality software certain methods and criteria need to be followed. These methods and criteria are classified as the software development processes. [6] SOFTWARE DEVELOPMENT PROCESSES: is a structure imposed on the development of a software product. The process includes the phase approach to software development, software development models, the software development processes and the software project management processes. There are several models for such processes, each describing approaches to a variety of tasks or activities that take place during the process. These processes are carried out in a step by step criteria so as to come up with a successful project where by a successful project start with a step back and understanding business drivers, the problem or opportunity that accelerates the project. [6] A PHASED APPROACH TO SOFTWARE DEVELOPMENT A development process consists of various phases, with each phase ending with a defined output. The phases are performed in an order specified by the software development process model. The primary reason for using a phased process is that it breaks the problem of developing software into successfully performed set of phases, each handling a different concern of software development. This ensures that the cost of development is lower than what it would have been if the whole problem were tackled together. [4][6][2] Furthermore, a phase software developmental approach allows proper checking of quality and progress at some defined points during the development. In general, any problem solving in software must consist of these activities during the development process: requirement specification, system design, detailed design, coding and testing, deployment and conversion as shown in figure 1. [6] Requirement Specifications: defines the objectives of new or modified system and lists a detailed statement of the functions that new system must perform. Analysis: during analysis, the focus is on building models that unambiguously determine the problem for which a software solution is being constructed. At this stage the limitations of the target environment is not given a priority. Design: the analysis model is adapted such that it serves as the basis for implementation in the target environment. Hence, the design deals with transforming or refining the analysis model into a design model that determines how to eventually obtain a working system. Implementation: at this stage, the coding of the system is performed Testing: testing deals with the validation of software at various levels. Testing can be categorized as follows: Unit: deals with testing the smallest units of the designed software. Integration: integration testing deals with testing the application that has been (partially) put together by integrating the smallest software units. Basically it involves testing individual software modules as a group. Validation: this involve in testing whether the software functions in a manner expected by the user. System: this is carried out at the after the integration and validation testing, system testing deals with different test whose primary purpose is to fully exercise the computer-based system. Although each test has a different purpose, all work should verify that all system elements have been properly integrated and perform allocated functions. Recovery: recovery testing involves system tests that force the software to fail in a variety of ways and verifies that recovery is properly performed. Security: this testing verifies that protection mechanisms built into a system will, in fact, protect it from improper usage and unauthorized access. It ensures adherence to restrictions on command usage, access to data, and access requirement according to associated privileges. Stress: the stress testing involves executing a system in a manner that demands resources in abnormal quantity, frequency, or volume. In other words, stress testing helps find out the level of robustness and consistent or satisfactory performance even when the limits for normal operation for the system software is crossed. Conversion: during this phase, the old system is substitute by the new system that has been developed. Four approaches can be adopted to achieve the conversion transformation [Harold] namely: Parallel: in this approach both the old and new system are run together until everyone involve in the project is convinced that the old one can be safely taken out of operation. Direct Cutover: at this stage, the old system is discarded and replaced by the new one, all at the same time. Pilot study: during the pilot study approach, the new system is introduced into a very limited area of the organization. It is not introduced any further into the rest of the organization as long as the pilot system does not begin running smoothly. Phased: the phased approach involve the introduction of the new system in stages. The pilot study approach can be considered as a special case of this approach. Maintenance: software maintenance process is the modification of a software product after delivery to correct faults, to improve performance or other attributes, or to adapt the product to a modified environment. At this stage the system has to be kept operational. The nature and extent of activity during this process depend on the type of software being developed. For some support software, the maintenance and operation phase may be very active due to changing user needs. [7] SOFTWARE DEVELOPMENT PROCESSES Software development processes are the structures or processes imposed on the development of a software product. To produce a successful and qualitative software product certain processes management criteria need to be considered. [6] A process is a particular method of doing something, generally involving a number of steps or operations. A software development project will have at least development activities and project management activities. The development process focuses on the activities directly related to the production of software that is design, coding, and testing. Project management processes focus on planning, estimation, scheduling and taking corrective action when things do not go as per plan. [6][7] Configuration management processes focus on change and configuration control, so that the correct, tested and approved version of software component are put together for delivery. The process management processes focus on the management and improvement of these processes. The four named processes will be discussed in detail. Development Processes: these processes specify the major development and quality assurance activities that need to be performed in the project, and hence form the core of the software development processes. [7] Software development activity like any production activity is carried out in a sequence of steps, each step performing a well-defined activity leading to the satisfaction of the project goals, with the output of one step forming the input into the next step. One of the aims of any process should be to prevent defect from a phase to pass on to the next phase. This requires verification and validation activity at the end of each step. Verification checks the consistency of input into a phase, while validation activities check the consistency with user needs. There is a clearly defined output of a phase, which can be verified by some means, and the input into the next phase. Such outputs of a development process are called work products. These could be requirements documents, design documents, code, and prototype. [5] As a development process typically contains a sequence of step, the criteria for exit and entry from the phase are to be defined. These generally depend on the implementation of the process. Besides the verification and validation criteria, the development step needs to produce some information for the management process. Information has to flow from development process. An example of a typical step in a development process is illustrated in figure 2. [8] Project Management Processes: the project management component of the software process specifies all the activities that need to be done by the project management to ensure that the cost and quality objectives are met. Project management is an integrated part of software development. To meet the cost, quality and schedule objectives, resources have to be properly allotted to each activity for the project, the progress of the different activities has to be monitored, and corrective action taken, if needed. The processes focus on issues like planning a project, estimating resources, and schedule and monitoring and controlling the project. The basic task is to plan the detailed implementation of the process for a particular project and ensure that the plan is followed. [5][6] Software Configuration Management Processes: throughout development, software consist of a collection of items, such as programs, data and documents that can be easily changed. These changes do happen often. The easily changeable nature of software and the fact that changes often take place require that changes take place in a controlled manner. Software configuration Management systematically controls the changes that take place during development. Basically it is the task of tracking and controlling changes in the software. Configuration management practices include revision control and the establishment of baselines. It is also the process of changing requests and verifying the completeness and correctness of item. These processes are considered independent of the development process, because development processes cannot accommodate changes at any time during development. [6] Process Management Processes: software processes are also not static entities. Process management processes concentrate on the changes that need to be done to improve the process. The three important entities that software development deals with are processes, projects and products. The various software processes ensure that the activities require to develop software are carried out in a controlled manner. [6] CONCLUDE SUMMARY Software development management process consist of various phases, each phase ending with a successful defined output, making it possible to move to the next phase accordingly. The phases are performed in an order specified by the process model criteria being followed. The software development process goes through several phases just like the software development life cycles. The software development process consists of four management processes which are development processes, project management processes, software configuration management processes and the process management processes. The four Ps extremely vital for software project development management are people, product, process and project. All four play equally important roles in the success of a project.

Essay --

Today there are many problems and defects with with healthcare, income inequality and poverty. From time to time the government tried to change policies, in order to improve these issues, however, the gap between rich and poor keeps increasing and there is very little improvement in healthcare and the economy. In fact, healthcare keeps on becoming costly. Research studies shown that, there are strong connection has been made between housing and health. The continuing inequities in health reflect socioeconomic inequalities including housing conditions and this has led to a renewal of studies in the past years in housing as a cause of health (Research Part: I, Ch. 4&5). In this research essay it will focus on housing as a cause of health, and study of a causal connection between the two can be identified. Also, it will study other things that related to housing and may have an impact on health and how they interact, and whether a more approach included that should be taken to improve h ealth status. This approach would accept the complex causal role of housing, both at an individual and community level. According to the research studies, there are many causes of health, including: household income, employment, working conditions, education, warm dry housing, family support, the absence of drugs and diseases (Research Part: I, Ch. 4&5). Each social class has a evident power, and that power is their economic ability to change society. The four major classes are the capitalists, managers, businesspersons, and the workers. A persons clothing, housing and educational opportunities usually depend on their class, but that is a direct reflection of their income. A person does not gain any class or power without their income being taken into... ...level initiatives and stronger legislation to require healthier homes and neighborhoods. Public health professionals and health care providers must fight to create universal, equitable housing policies that benefit our most vulnerable populations." In conclusion, health and housing are strongly and complexly interconnected at a level that appears clear to common sense, but can be difficult to discover through scientific experiments. According to the researches above, it’s shows that housing indeed is an important factor of health status. However, the very nature of both housing and health means that they are inserted of some other factors, and each of the factor are influence by one of another. Anyway, the strong correlation between these two concepts means that if an incorporated, continual policy was approved, the consequences could prove to be quite significant.

Papaya

Papaya is a herbal supply of nutrients and minerals which might be important for the everyday functioning of the body.Because of its numerous wellbeing and curativeadvantages; it is broadly utilized everywhere around the globe. Read on and discover whyyou have to consolidate this ‘fruit of the angels,' the call given by the famous voyager Christopher Columbus, in your ordinary eating regimen. 1. Enhance digestion.Papayas are usually eaten for correct digestion. The availability of papain, a stomach related super catalyst, enhances assimilation by separating proteins and additionally washes down the stomach related tract. The fibre acquired from the organic product allows increment defecations. Enhanced defecations indulgefacilitate the section of stool, thereby lowering the results of constipation. Hence, a tumbler of papaya juice is regularly endorsed as a home solution for assimilationrelated issues or astringency. 2. Brings down cholesterol:- Papaya is made of fibre, vitamin C and cancer prevention agents that stop cholesterin develop into your arteries. Cut ready papaya into items and consume this on the empty abdomen for higher outcomes. Eat papaya daily for at least one month to lower blood cholesterin. Try not to eat or drink anything for around two hours in the wake of eating papaya. 3. Secures against joint pain:- Papayas are known to be useful in opposition to rheumatoid joint inflammation and osteoarthritis. Papain and chymopapain, the two essential enzymes,found in papaya, accommodating in decreasing irritation related to osteoarthritis and rheumatoid joint pain. Additionally, Papaya contains cell reinforcement's vitamin C, nutrition E and carotene that suggests mitigating properties against joint inflammation, therefore, enables to cure burning. Hence, an individual struck by osteoporosis, joint pain ought to take papaya consistently. 4. Useful for diabetics:- Numerous specialists have discovered that the utilization of crude papaya could aid to keep up glucose level and cholesterol in light of the high fibre content, accordingly keeping a beware of diabetes.5. Boosts your immunity:-Papaya is thought as a wonderful immunity booster. Eating of papaya has connected with the development of theimmunity arrangement of the body since it is an incredible supply of vitamin A, B, C, and K. They assist to decimate harmful microbes. A medium-sized papaya could offer you double your day by day necessity of vitamins. 6. Healthy skin:- Papaya is one of only a handful couple of natural products which are utilized for skin shining and face pack.It can enable your skin to look more conditioned and energetic. Papaya's facial utilizations could facilitate to decorate the flexibility of the skin. Exorbitant free radical movement is accepted to be in charge of much of the wrinkling, hanging and other skin harm that happens with age. The vitamin C and lycopene in papaya guard your skin and might help reduce the signs and symptoms of getting old. The papain chemical and Vitamin A in papaya helps expel dead skin cells what's more, inert proteins, accordingly restoring your skin. It also allows preserving your pores and skin hydrous. 7. Diminishes pimples ; Burns:- Most adolescents experience the ill effects of pimple issue. The juice acquired from papayas is utilized to treat the regions on the skin influenced by skin inflammation. An eating routine which has papayas will facilitate recover the condition internally, creating the skin clear. Or by utilizing a basic papaya cover you can avert pimples and diminish their length. The juice of the fruit is used on burnthe region helps in diminishing the imprints caused due to the burn.8. Hair Care:-a). Advances hair development:- The nutrients in papaya facilitate stop hairless. Eating papaya consistently can help lessen hair diminishing. b) Herbal conditioner:- As it is wealthy in minerals, vitamins and chemicals, papaya acts as a herbal conditioner, creating your hair milder and sleek. Mixture papaya, yoghurt, banana, and coconut oil together into a dense mash. Blanketed your head to hold warmness and left for about 30 minutes and wash your hair.This mixture is useful for soothing your hair. c). Papaya for dandruff remedy:- Hair dandruff has turned out to be a standout amongst the most widely recognized hair issues. Papaya is useful for hair dandruff. You can without much of a stretch control dandruff by utilizing papaya as it has catalysts which can avert and control the abundance development of oil and chemicals on your scalp. Crush a large portion of a papaya and blend it with a large portion of a measure of yogurt. Combine well and rub in it on the scalp. Wash off with cool water or a gentle cleanser following 30 minutes.9. Controls Menstruation:- Papaya juice can be of extraordinary help for ladies with unpredictable menses. Intake of fresh, young papayas can standardize the abnormality in one's intermittent cycle. Papayas can deliver warm in the body. This extreme generation of warmth within the body animates the sex hormone. This instigates periods in the females. Henceforth, papayas can be helpful in taking care of troublesome menses.Papaya is made in important supplements and has a heavenly taste.To enjoy the numerous advantagesof papaya, don't forget to include this sound and flavorful organic product to your eating routine.

Critical Analysis of the Nut Island Effect Essay

The Nut Island Effect (NIE) is a sad but true outcome of what happens when communication breakdown within an organization. The following is a critical analysis of the events that ended in a terrible catastrophe at the Nut Island treatment plant. In our analysis we will cover the following topics as well as reference supporting articles and excerpts that will support our position: 1. Key arguments in the article. 2. Sampling and analytical strategies. 3. Interpersonal relationships. 4. Implications of results and its relevance. 5. Analyzing current organizational design. . Our assessments and methods to improve strategies and managerial skills. By analyzing these topics, we will have a better grasp on becoming effective managers and leaders so we will not fall victims to the â€Å"NIE† in our organizations. Key Arguments in the Article The article The Nut Island Effect: When Good Teams Go Wrong, talks about how a management’s dream team was tainted by too much empowerment. Initially, senior management preoccupied themselves with other issues and did not take the time to look at what was going on behind the scenes. They allowed workers to ultimately make decisions on how the plant would run. In essence, senior management’s lack of interest or control over day-to-day operations set the ball in motion for total chaos. Secondly, when team members approached senior management with their concerns over faulty equipment and the need for parts and supplies, their requests were ignored and taken for granted. A resistance to senior management followed. Team members stayed out of management’s radar, even if it meant solving their own problems. They incurred out-of-pocket expenses and working long hours without reporting overtime. This behavior unified the team’s ability to digest problems and dish out solutions, even if they were not the most appropriate. At this point the workers were making their own rules. Management did not take responsibly or an interest in the tasks at hand. Meetings were not set up to educate the team on appropriate practices. Instead of offering guidance, they avoided the problem all together, allowing the team to do as they pleased. This was a major factor in the deterioration of the team’s performance. Finally, came the denial phase. The team and management did not listen to the concerns of outsiders. Instead of controlling the situation, they continued to work as they had been doing so, until a terrible event broke the deadlock. Unfortunately it was too late because the four major machines stopped working which caused unprocessed waste to wash up onto the shores of Quincy, Massachusetts. Sampling and Analytical Strategies The NIE is a true situation that can occur in companies. However, the article does not describe or inform readers on adequate sample sizes or methods used in carrying out the study. Within the article, the author mentioned talking to upper management as well as former employees when gathering detail. In addition, the author explained how he had described this syndrome to other managers and their awareness on this type of situation did exist. The upper managers in this article did a good job of keeping their heads in the sand since they allowed this terrible effect to develop over a long period of time without addressing the issue. Interpersonal Relationships Unfortunately, there was a division within the organization between management and employees. There was no hierarchy structure. We believe that due to the lack of management support, the members of the team became stressed. Their mental, physical, and emotional well-being was not preserved. This caused them to form a resistance against management and isolate themselves from the world, so to speak. Even though the workers were not out to sabotage their work; that is exactly what happened. Till this day, employees that worked at the plant believed they did the best they could with what they had to work with. Furthermore, there was no trust between management and employees. We believe that improving the health and communication of an organization is a priority. Moreover, it is important to put employee needs first as well as sharing information regularly. Companies such as Southwest Airlines and Amazon. com instill this discipline in efforts to improve the quality of their organization’s ideals. Implications of Results and it Relevance When examining the results of the NIE, there were evident signs that should have been acted upon; this might have avoided this collapse. â€Å"Managing remote teams takes much more involvement and care than any of us would have imagined, especially when the remote teams have a history of acting independently. We encounter even more challenging issues when the remote teams are inexperienced in information development because they are located offshore in emerging economies. † (Hackos, 2004) As Levy (2001) points out, â€Å"a team can easily lose sight of the big picture when it narrowly focuses on a demanding task. The task itself becomes the big picture, crowding other considerations out of the frame. † Analyzing Current Organizational Design Utilization of high performance work teams (HPWT) would have given the treatment plant a higher chance for success. The team seemed to possess characteristics of a HPWT. They were cohesive and highly dedicated to the company’s mission. However, a true HPWT should be clear on their mission, know their priorities, and act towards supporting the team’s goals. Furthermore, their goals were antiquated and did not have the support of senior management or access to outside sources to enhance their ability to set new goals, based on the latest technology. They worked well together and had good communication within the team. However, having good communication is of little use if what is being communicated is not viable. They cross-training each other, teaching new hires only what team members knew which was outdated and lacked outside training opportunities. Furthermore, HPWT are effective at identifying and resolving problems, as well as making successful group decision because they can detect and resolve conflicts. (Holmes, 2010) Truly the NIE missed the mark in this area. Even though management was unresponsive, the team should have been more persistent, instead of recoiling as they did. Implementation of a HPWT would have been effective in the organization if it would have been able to collect information before and after the application. The major emphasis would have been the involvement of senior management in both scenarios. â€Å"The task of getting organizations to function effectively is a difficult one. Understanding one individual’s behavior is a challenging problem in and of itself. A group, made up of different individuals and multiple relationships among those individuals, is even more complex. In the fact of this overwhelming complexity, organizational behavior must be managed. (Nadler, Tushman, Hackman, & Lawler, 2001) Our Assessment and Methods to Improve Strategies and Managerial Skills The NIE can subtly take root within any organization. We feel that the warning signs are the key to recognizing such occurrences and should promptly be addressed. As leaders within our respective organizations, we should work hard not to isolate anyone. Furthermore strong leaders need to fight for their team’s cause. One article has this to say about the NIE, â€Å"†¦we must keep them from becoming isolated, unable to look at their work in a larger context. We must keep our own teams and especially our remote teams from becoming exclusively focused on deadlines. Instead, they need to participate in a strategic vision that is aligned with larger corporate goals and customer needs. (Hackos, 2004) As managers, the lessons to be learned from the NIE, is blatantly simple. Managers must be aware of the activities of a team even if they do not want to micro-manage. We must understand that even though we want our team to be able to function independently, a major part of our job is to supply the right amount of supervision vs. employee empowerment. Empowering a team is not a onetime process; managers cannot assign a task and send their employees on their way. According to Bailey (1992), how we define empowerment within our projects will depend upon the specific people and context involved. In conclusion, the NIE scenario discusses how managers neglected to serve as mediators and coaches. As managers, leaders and directors the knowledge of the NIE has alerted us that it is critical to always provide direction to our teams and to listen to their needs. We need to train and prepare our employees for empowerment regardless of their background, education, or experience. Lastly, keeping leaders involved, integrating team members, and bring in outside experts is important in creating an effective environment within organizations. References http://www.innovint.com/downloads/principles-of-empowerment.php http://www.huffingtonpost.com/john-mackey/creating-the-high-trust-o_b_497589.html

3 Problems with In-Line Lists

3 Problems with In-Line Lists 3 Problems with In-Line Lists 3 Problems with In-Line Lists By Mark Nichol An in-line list, one located within a sentence rather than formatted vertically below an explanatory phrase, sentence, or paragraph, may present an obstacle to comprehension in the following ways. Each sentence represents a different type of error, and the discussion that follows each statement explains the problem and a revision resolves it. 1. Organizations must notify affected individuals of a data breach when a reasonable person would conclude that the unauthorized access to, disclosure or loss of the information would be likely to result in serious harm to the individual or individuals.   In this sentence, there should be three distinct phrases consisting of a noun followed by a preposition, but disclosure is bereft of the latter; either allow it to share one, or give it its own: â€Å"Organizations must notify affected individuals of a data breach when a reasonable person would conclude that the unauthorized access to or disclosure or loss of the information would be likely to result in serious harm to the individual or individuals†Ã‚  or â€Å"Organizations must notify affected individuals of a data breach when a reasonable person would conclude that the unauthorized access to, disclosure of, or loss of the information would be likely to result in serious harm to the individual or individuals.†Ã‚   2. Typically, the best companies: are customer-focused; understand their value proposition; develop powerful and distinctive messaging; and listen well and act to improve their processes, products, and customer experience continuously. No colon or other punctuation mark is necessarily to signal that an in-line list follows the subject of the sentence; it is redundant to the verb(s) it precedes: â€Å"Typically, the best companies are customer-focused; understand their value proposition; develop powerful and distinctive messaging; and listen well and act to improve their processes, products, and customer experience continuously.† This is true as well for vertical lists, unless the introductory wording constitutes an independent clause- compare â€Å"Typically, the best companies [vertical list follows]† and â€Å"Typically, the best companies demonstrate the following qualities: [vertical list follows].† Note, too, that with the latter format, the list items would have to be revised to be complete sentences or to not begin with a verb. 3. Its long list of supporters includes Kobe Bryant, swimmer Janet Evans, Venus and Serena Williams and other sports royalty. When the style a publication adheres to calls for omitting the serial comma in simple lists (â€Å"a, b and c†), the serial comma must still be employed on occasion to clarify organization when a compound list item occurs: â€Å"Its long list of supporters includes Kobe Bryant, swimmer Janet Evans, Venus and Serena Williams, and other sports royalty.† (This rule applies for list forms â€Å"a and b, c, and d,† â€Å"a, b and c, and d,† or â€Å"a, b, and c and d,† as well as â€Å"a and b, c and d, and e† and so on.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Writing a Reference Letter (With Examples)16 Misquoted QuotationsKn- Words in English

All About Common Chinese Punctuation Marks

All About Common Chinese Punctuation Marks Chinese punctuation marks are used to organize and clarify written Chinese. Chinese punctuation marks are similar in function to English punctuation marks but sometimes differ in the form or look. All Chinese characters are written to a uniform size, and this size also extends to punctuation marks, so Chinese punctuation marks usually take up more space than their English counterparts. Chinese characters can be written either vertically or horizontally, so the Chinese punctuation marks change position depending on the direction of the text. For example, parentheses and quotation marks are rotated 90 degrees when written vertically, and the full stop mark is placed below and to the right of the last character when written vertically. Common Chinese Punctuation Marks Here are the most commonly used Chinese punctuation marks: Full Stop The Chinese full stop is a small circle that takes the space of one Chinese character. The Mandarin name of the full stop is Ã¥  ¥Ã¨â„¢Å¸/Ã¥  ¥Ã¥  · (jà ¹ ho). It is used at the end of a simple or complex sentence, as in these examples: è «â€¹Ã¤ ½  Ã¥ ¹ «Ã¦Ë†â€˜Ã¨ ² ·Ã¤ ¸â‚¬Ã¤ » ½Ã¥   ±Ã§ ´â„¢Ã£â‚¬â€šÃ¨ ¯ ·Ã¤ ½  Ã¥ ¸ ®Ã¦Ë†â€˜Ã¤ ¹ °Ã¤ ¸â‚¬Ã¤ » ½Ã¦Å  ¥Ã§ º ¸Ã£â‚¬â€šQÇ ng nÇ  bÄ ng wÇ’ mÇŽi yÄ « fà ¨n bozhÇ .Please help me buy a newspaper.é ¯ ¨Ã© ­Å¡Ã¦Ëœ ¯Ã§  ¸Ã© ¡Å¾Ã¤ ¸ Ã¦Ëœ ¯Ã© ­Å¡Ã© ¡Å¾Ã¨ â„¢Ã¨   Ã¦Ëœ ¯Ã§  ¸Ã© ¡Å¾Ã¤ ¸ Ã¦Ëœ ¯Ã© ³ ¥Ã© ¡Å¾Ã£â‚¬â€šÃ© ² ¸Ã© ± ¼Ã¦Ëœ ¯Ã¥â€¦ ½Ã§ ± »Ã¤ ¸ Ã¦Ëœ ¯Ã© ± ¼Ã§ ± »Ã¨ â„¢Ã¨   Ã¦Ëœ ¯Ã¥â€¦ ½Ã§ ± »Ã¤ ¸ Ã¦Ëœ ¯Ã© ¸Å¸Ã§ ± »Ã£â‚¬â€šJÄ «ngyà º shà ¬ shà ²u là ¨i, bà ºshà ¬ yà º là ¨i; biÄ nfà º shà ¬ shà ²u là ¨i, bà ºshà ¬ niÇŽo là ¨i.Whales are mammals, not fish; bats are mammals, not birds. Comma The Mandarin name of the Chinese comma is é€â€"號/é€â€"Ã¥  · (dà ²u ho). It is the same as the English comma, except it takes the space of one full character and is positioned in the middle of the line. It is used to separate clauses within a sentence, and to indicate pauses. Here are some examples: Ã¥ ¦â€šÃ¦Å¾Å"é ¢ ±Ã© ¢ ¨Ã¤ ¸ Ã¤ ¾â€ Ã¦Ë†â€˜Ã¥â‚¬â€˜Ã¥ ° ±Ã¥â€¡ ºÃ¥Å"‹æâ€"…è ¡Å'。å ¦â€šÃ¦Å¾Å"Ã¥  °Ã© £Å½Ã¤ ¸ Ã¦  ¥Ã¦Ë†â€˜Ã¤ » ¬Ã¥ ° ±Ã¥â€¡ ºÃ¥â€º ½Ã¦â€"…è ¡Å'。Rà ºguÇ’ tifÄ“ng bà ¹ li, wÇ’men jià ¹ chÃ… « guà ³ lÇšxà ­ng.If the typhoon does not come, we will take a trip abroad.ç  ¾Ã¥Å" ¨Ã§Å¡â€žÃ©â€º »Ã¨â€¦ ¦Ã§Å"Ÿæ˜ ¯Ã§â€ž ¡Ã¦â€°â‚¬Ã¤ ¸ Ã¨Æ' ½Ã£â‚¬â€šÃ§Å½ °Ã¥Å" ¨Ã§Å¡â€žÃ§â€ µÃ¨â€žâ€˜Ã§Å"Ÿæ˜ ¯Ã¦â€"  Ã¦â€°â‚¬Ã¤ ¸ Ã¨Æ' ½Ã£â‚¬â€šXinzi de dinnÇŽo, zhÄ“nshà ¬ wà º suÇ’ bà ¹ nà ©ng.Modern computers, they are truly essential. Enumeration Comma The enumeration comma is used to separate list items. It is a short dash going from top left to bottom right. The Mandarin name of the enumeration comma is é  â€œÃ¨â„¢Å¸/é ¡ ¿Ã¥  · (dà ¹n ho). The difference between the enumeration comma and the regular comma can be seen in the following example: Ã¥â€"Å"〠Ã¦â‚¬â€™Ã£â‚¬ Ã¥â€œâ‚¬Ã£â‚¬ Ã¦ ¨â€šÃ£â‚¬ Ã¦â€žâ€ºÃ£â‚¬ Ã¦Æ' ¡Ã£â‚¬ Ã¦ ¬ ²Ã¥  «Ã¥ Å¡Ã¤ ¸Æ'æÆ'…。åâ€"Å"〠Ã¦â‚¬â€™Ã£â‚¬ Ã¥â€œâ‚¬Ã£â‚¬ Ã¤ ¹ Ã£â‚¬ Ã§Ë† ±Ã£â‚¬ Ã¦  ¶Ã£â‚¬ Ã¦ ¬ ²Ã¥  «Ã¥ Å¡Ã¤ ¸Æ'æÆ'…。XÇ , nà ¹, Ä i, là ¨, i, à ¨, yà ¹, jiozuà ² qÄ « qà ­ng.Happiness, anger, sadness, joy, love, hate, and desire are known as the seven passions. Colon, Semicolon, Question Mark, and the Exclamation Mark These four Chinese punctuation marks are the same as their English counterparts and have the same usage as in English. Their names are as follows: Colon冒號/冒å  · (mo ho) - Semicolon - 分號/分å  · (fÄ“nho) - Question Mark - å• Ã¨â„¢Å¸/éâ€" ®Ã¥  · (wà ¨nho) - Exclamation Mark - é ©Å¡Ã¥Ëœâ€ Ã¨â„¢Å¸/æÆ'Šå  ¹Ã¥  · (jÄ «ng tn ho) - Quotation Marks Quotation marks are called Ã¥ ¼â€¢Ã¨â„¢Å¸/Ã¥ ¼â€¢Ã¥  · (yÇ n ho) in Mandarin Chinese. There are both single and double quote marks, with the double quotes used within the single quotes: ã€Å'...『...〠...〠 Western-style quotation marks are used in simplified Chinese, but traditional Chinese uses the symbols as shown above. They are used for quoted speech, emphasis and sometimes for proper nouns and titles. è€ Ã¥ ¸ «Ã¨ ª ªÃ£â‚¬Å'ä ½  Ã¥â‚¬â€˜Ã¨ ¦ Ã¨ ¨ËœÃ¤ ½  Ã¥Å"‹çˆ ¶Ã¨ ª ªÃ§Å¡â€žÃ£â‚¬Å½Ã© â€™Ã¥ ¹ ´Ã¨ ¦ Ã§ «â€¹Ã¥ ¿â€"Ã¥ Å¡Ã¥ ¤ §Ã¤ ºâ€¹Ã¤ ¸ Ã¨ ¦ Ã¥ Å¡Ã¥ ¤ §Ã¥ ®ËœÃ£â‚¬ Ã©â‚¬â„¢Ã¥  ¥Ã¨ © ±Ã£â‚¬â€šÃ£â‚¬ Ã¨â‚¬ Ã¥ ¸Ë†Ã¨ ¯ ´Ã¢â‚¬Å"ä ½  Ã¤ » ¬Ã¨ ¦ Ã¨ ® °Ã¤ ½  å› ½Ã§Ë† ¶Ã¨ ¯ ´Ã§Å¡â€žÃ¢â‚¬ËœÃ© â€™Ã¥ ¹ ´Ã¨ ¦ Ã§ «â€¹Ã¥ ¿â€"Ã¥ Å¡Ã¥ ¤ §Ã¤ ºâ€¹Ã¤ ¸ Ã¨ ¦ Ã¥ Å¡Ã¥ ¤ §Ã¥ ®ËœÃ¢â‚¬â„¢Ã¨ ¿â„¢Ã¥  ¥Ã¨ ¯ Ã£â‚¬â€šÃ¢â‚¬ LÇŽoshÄ « shuÃ… : â€Å"NÇ men yo jà ¬zhu Guà ³fà ¹ shuÃ…  de ‘qÄ «ngnin yo là ¬ zhà ¬ zuà ² dshà ¬, bà ¹yo zuà ² d guÄ n’ zhà ¨ jà ¹ hu.†The teacher said: â€Å"You must remember the words of Sun Yat-sen - ‘Youth should be committed to do big things, not to make big government.’

Assignment #1 Example | Topics and Well Written Essays - 250 words - 1

#1 - Assignment Example Based on your response, a reader should clearly be able to decide when an entity or event qualifies as an instance of this concept. Systematized Concept –A failed state is a sovereign state that has failed in providing its citizens with some of the basic conditions like security, education and health care usually due to poverty or fractious

Outsourcing In Today's World Advantage and Disadvantage Outsourcing Research Paper

Outsourcing In Today's World Advantage and Disadvantage Outsourcing Information Technology Department - Research Paper Example This includes the cost of outsourcing, the contract period, impact of outsourcing on the quality of product, internal and external environment that influences the IT firm. There are various benefits attributed to outsourcing. These include cost saving, reduction in the capital expenditure, enable the company to concentrate on the core competencies of the company and improve the quality of the products. This enables the company sustain itself even in a market characterized by stiff competition. Although outsourcing has various benefits to the company it may results in indirect cost, loss of employment, unfavorable contract time and legal problem in the contractual agreement. It may also lead to a decrease in quality of products as the outsourced company may not be committed to their contract. Outsourcing is a crucial element in the operations of an IT company today. Although, it is important it may lead to loss of control as well as create hidden costs for the company. It is thus important for managers to analyze the benefits and risks associated with outsourcing for a service. The growth in the IT industry has been recorded due to the expected benefits associated with outsourcing. This report will seek to elaborate on outsourcing in the IT industry. It will also discuss the factors that motivate a manager to consider outsourcing for a service from a third party. There are several reasons why outsourcing or contracting out work is more favored rather than enhancing in-house talent. This paper is a general synopsis of outsourcing. It surveys when to outsource and what advantages and disadvantages a manager may encounter when determining whether to outsource. However, there is room for improvement in the outsourcing industry. The IT firms should utilize the available information in ensuring that they outsource from reliable companies. With the current growth in the industry, the government

Discussion forum in english 2 Essay Example | Topics and Well Written Essays - 500 words

Discussion forum in english 2 - Essay Example The line of white hills in a way foresees â€Å"the birth of her baby – something unique like the uncommon white elephant. The color white symbolizes the innocence and purity of her unborn child† (Hills Like White Elephants - Literary Analysis). The word white elephant is repeated three times at different junctures of the building of the conflict and each time the reader can feel the inner pang of Jig. The other prominent symbols used are the fields of grain and trees which represent fertility and fruitfulness (the pregnant state of the girl in the story), the Ebro River that represents life and the shadow of cloud that represents the abortion of the fetus and destruction of life (Hills Like White Elephants - Literary Analysis). At the end of the story the reader is left confused as the conflict (that of abortion) is not fully resolved by the writer and is left for the reader to guess about it. Literary devices such as the style, the tone and the use of ironies provides extra charm to the narration and very often the use of effective ironies results in unexpected twists and turns to the development and climax of the story. Kate Chopin’s story "The Story of an Hour" is full of situational ironies. The very title of the story is ironic as it foretells some sort of tragedy that lie ahead the central characters within a time span of one hour. The fake news that her husband is killed makes â€Å"weep at once, with sudden, wild abandonment† and she becomes motionless and quite for a long time (Schakel & Ridl 196). The fact that Mrs. Mallard is â€Å"afflicted with heart trouble† enhances the gravity of the situation and at the end one feels the irony of the opening sentence. However, it is quite ironic that after brooding over the unexpected turning of events she is overwhelmed by a ‘monstrous joy’ and expressions such as â€Å"free, free, free †, â€Å"free Body and

International Marketing Environment Essay Example | Topics and Well Written Essays - 1000 words

International Marketing Environment - Essay Example 19). In order favorable balance of payment to be achieved, governments do subsidize the exports and impose quotas and high tariffs on imports. Though different countries adopt different strategies to increase the inflow of foreign currency through exporting, most countries facilitate shipping through forwarding agents and provide loans and other facilities as well. Some countries impose navigation policies as well to maximize the inflow of foreign currency and to add up to favorable balance of payment. Trade bloc member countries often enjoy free-trade so that each country can export and import to each other without any barrier to trade like quota, tariff and embargoes. As economist viewed, there can be several levels of economic integration within the free-trade area such as least integrated to most integrated (Hill, 2004, p. 270). Some times, member countries in a free trade area are allowed to determine its own trade policies since all the barriers to trade of goods and services a re removed. The major four levels of economic integration are – 1) Free-trade area, 2) Customs Union, 3) Common market and 4) Complete economic integration. 1-Free trade area, Tariffs are fully removed from the members of the free-trade area and each member country maintains its own external tariffs. 2- Customs Union in which a member-country adds a common external tariff to the Free trade form. 3- Common Market, which is the custom union plus the abolition of restrictions on the mobility of services, people, and capital among member countries. 4- Complete economic integration, in which members nations surrender certain elements of their sovereignty and involves high degree of economic integration (Ball et al 2005, p. 128- 129). 2. Describe the economic and cultural elements of the international marketing environment and explain how these factors affect marketing operations. Socio-cultural and economic elements do normally impact the international business environment as is n ormally evident in the home trade as well. Culture is the sum total of beliefs, rules, techniques, institutions and artifacts that can characterize human populations (Ball, 2005, p. 176). When it comes to international marketing, the culture in different marketing landscape is a critical element that would largely influence the business and its success. While going global, it is highly important that the business should know well all the whereabouts of the culture and socio-cultural elements prevailing in the market in order to understand customer’s specific as well as common attitudes, requirements and approaches to a particular goods or service. In international trade arena, economic elements are perhaps most uncontrollable forces for businesses. Though businesses depend on economic forecasting and other indicators, economic forces have generally been found to be highly fluctuating and more often economic crisis may create greater challenges on the business. GDP, Income dis tribution, GNI, unit cost per labor and the general economic conditions do normally impact the international trade. A marketer going globally is required to assess the economic conditions in the country and structure his marketing operations accordingly. 3. Summarize the major political and financial risks associated with international marketing. Hill (2004, p79) defined political risk as the likelihood that political forces cause changes in a country’

The korean War Essay Example | Topics and Well Written Essays - 250 words

The korean War - Essay Example Member states were called on to deploy military aid, and this was followed by the first US troops landing in South Korea. The Korean conflict lasted for three years until a truce and agreement was reached in 1953 Based on the literature I have read with regards to this subject and my logical interpretation of the events preceding and following the Korean conflict, I am convinced that Truman was totally justified in relieving General MacArthur of his duties. MacArthur (as recognized by many scholars) was a fighting man; he did not know how to quit and even viewed a stalemate as a loss (Halberstam, 2007). I cannot fault General MacArthur for his reasoning, but the time was very wrong for an international nuclear war considering that it had been only 5 years since the end of World War II. I therefore believe that Truman was totally justified in relieving General MacArthur of his duties and hence promoting the greater

Worrying Trends for the Global Outsourcing Industry Term Paper

Worrying Trends for the Global Outsourcing Industry - Term Paper Example However, it is a fact that a lot of organizations either multinational on national contract or outsource their jobs like electronic mail services, call center  services and  payroll. Additionally, these services are divided among different organizations that are well experienced in providing service facilities. In addition, these organizations are sometimes located overseas (Thompson, 2011; Turban, Leidner, McLean, & Wetherbe, 2005). In other words, outsourcing is an instance, where some government officials allow criminal persons to obtain license of driving. Since, it involves various security interests, economic effects on the country and political safety issues. That’s why analysis of those trends is necessary, which are affecting the outsourcing industry (Mintz, 2004; Chopra, 2010). Although majority of people has agreed that outsourcing results in creating more jobs at home since organizations are acquiring a lot of benefits from outsourcing aspect. Thus, this trend results in developing extra human resource power. Conversely, occupational dislocation factor along with collective costs survive that ought to be measured well earlier than the development. Hence outsourcing trend warns the long-term feasibility of our trade and industry system as well as the overall educational network (Mintz, 2004; Flecker, 2009; Yakhlef, 2009). Additionally outsourcing is not an ideal trend and trouble-free solution for a corporation. Thus, it is absolutely essential for a corporation to analyze each and every variable of outsourcing before they make choice to utilize this tool for rapid development. Moreover, there are numerous issues associated with outsourcing that could lead a business towards failure. Thus, there is need to assess the profiting margin that is expected from the outsourcing. There are various worrying trends or key issues that organizations can face in outsourcing. Following are some important issues: (Mintz, 2004; Chopra, 2010) Worrying Tren ds or Issues in Outsourcing When we talk about the issues that organizations can face in outsourcing, it is not single one to define. There are lots of issues which need to be discussed. However, one of the most important issues is barriers or basic difficulties that organizations face during outsourcing. Additionally, there are also some non financial issues that include differences in allocation of time regions (for instance, country trimming is different from other countries), variation in language spoken from one country to another is also a key factor, unpredicted civilizing variations in addition to the requirement for information safety are the most important issues that an organization face during outsourcing. According to a research, organizations in United States merely accumulate more than 15% that is equivalent to those funds that might be obtained through outsourcing locally to an economically depressed area (Mintz, 2004; Chopra, 2010). Expenditures and Cost The most im portant aspect that organizations must consider before outsourcing is that they have to be familiar with variations in a number of concealed costs related to outsourcing. Typically these costs may be forgotten by representatives, particularly when they are making a deal with any outside firm. Therefore they must adopt such trends which enforce to plan strategy about the legal expenses during signing deals (Mintz, 2004; Chopra, 2010). Quality Assurance Quality of product is a most adoptable step that most organizations think about before outsourcing. Additionally, organizational executives are always aware of fact that quality insurance is such a hotspot which will become a first priority of organization in

Taxes and tariffs on imports Essay Example | Topics and Well Written Essays - 2500 words

Taxes and tariffs on imports - Essay Example Second, they create tax revenues for the governments imposing them. In spite of what the goals are, tariffs may not be the most direct or efficient means attaining them. For instance, foreign sellers may reduce their prices to counteract any tariff increase. The net effect is for the consumer-paid price to be different only to some extent, if at all, from the price before the tariff was imposed. As a result, the nation has larger tariff revenues but slight additional protection for the domestic producers. When tariffs do elevate the price of an imported good, consumers are put at a disadvantage, while the import-competing industries are put at an advantage. On the other hand, tariffs can have wider implications. For example, when the U.S. Department of Commerce imposed a high duty on complex flat screens used on laptop computers, the duty was an advantage to some small U.S. screen manufacturers (Salvatore 2005). But it damaged companies such as Apple, Compaq and IBM, who disagree tha t the high duty exaggerated the cost of their products, destabilized their ability to compete abroad and forced them to shift production to other countries. This papers looks at the impacts of tariffs or taxes on imports on a large economy (the U.S.) and a small economy (Kenya). Import tariffs may be of the predetermined variety or they may be ad valorem. Characteristically the importing firm pays the tariff as a tax to the government of the importing country. In order to recover the cost of the tariff the importer charges customers a price at least equal to the import plus the tariff. Because of the tariff, the domestic price of the imported item becomes higher than it would have been with free trade. Imposing taxes or tariffs on foreign products is a form of controlling trade; they are enforced by governments for a variety of reasons. One purpose is simply to create revenues. Another purpose is to lessen the competitiveness of foreign products by

Worrying Trends for the Global Outsourcing Industry Term Paper

Worrying Trends for the Global Outsourcing Industry - Term Paper Example However, it is a fact that a lot of organizations either multinational on national contract or outsource their jobs like electronic mail services, call center  services and  payroll. Additionally, these services are divided among different organizations that are well experienced in providing service facilities. In addition, these organizations are sometimes located overseas (Thompson, 2011; Turban, Leidner, McLean, & Wetherbe, 2005). In other words, outsourcing is an instance, where some government officials allow criminal persons to obtain license of driving. Since, it involves various security interests, economic effects on the country and political safety issues. That’s why analysis of those trends is necessary, which are affecting the outsourcing industry (Mintz, 2004; Chopra, 2010). Although majority of people has agreed that outsourcing results in creating more jobs at home since organizations are acquiring a lot of benefits from outsourcing aspect. Thus, this trend results in developing extra human resource power. Conversely, occupational dislocation factor along with collective costs survive that ought to be measured well earlier than the development. Hence outsourcing trend warns the long-term feasibility of our trade and industry system as well as the overall educational network (Mintz, 2004; Flecker, 2009; Yakhlef, 2009). Additionally outsourcing is not an ideal trend and trouble-free solution for a corporation. Thus, it is absolutely essential for a corporation to analyze each and every variable of outsourcing before they make choice to utilize this tool for rapid development. Moreover, there are numerous issues associated with outsourcing that could lead a business towards failure. Thus, there is need to assess the profiting margin that is expected from the outsourcing. There are various worrying trends or key issues that organizations can face in outsourcing. Following are some important issues: (Mintz, 2004; Chopra, 2010) Worrying Tren ds or Issues in Outsourcing When we talk about the issues that organizations can face in outsourcing, it is not single one to define. There are lots of issues which need to be discussed. However, one of the most important issues is barriers or basic difficulties that organizations face during outsourcing. Additionally, there are also some non financial issues that include differences in allocation of time regions (for instance, country trimming is different from other countries), variation in language spoken from one country to another is also a key factor, unpredicted civilizing variations in addition to the requirement for information safety are the most important issues that an organization face during outsourcing. According to a research, organizations in United States merely accumulate more than 15% that is equivalent to those funds that might be obtained through outsourcing locally to an economically depressed area (Mintz, 2004; Chopra, 2010). Expenditures and Cost The most im portant aspect that organizations must consider before outsourcing is that they have to be familiar with variations in a number of concealed costs related to outsourcing. Typically these costs may be forgotten by representatives, particularly when they are making a deal with any outside firm. Therefore they must adopt such trends which enforce to plan strategy about the legal expenses during signing deals (Mintz, 2004; Chopra, 2010). Quality Assurance Quality of product is a most adoptable step that most organizations think about before outsourcing. Additionally, organizational executives are always aware of fact that quality insurance is such a hotspot which will become a first priority of organization in

Scriptures of Rig Veda in Hinduism Essay Example for Free

Scriptures of Rig Veda in Hinduism Essay The Shinto theory of creation of universe holds a remarkable similarity with the theories propagated in scriptures of Rig Veda in Hinduism. Though apparently both the religions have flourished in completely isolation, the theories of creation propounded by Shinto religion bears a significant similarity to Hinduism particularly in description of evolution of earth and the succession of human beings from Gods. The belief of God as being the originator of entire creation is central to both. While Shinto describes the world before creation as a mixture of dark and bright parts of cloud, Rig-veda asserts that in the beginning only darkness prevailed, completely devoid of any sign of existence in the form of light, air, or ether. . Only God was present to initiate the evolution. According to Shinto, after the separation of heaven from earth, depending upon the density of waste material and the proportion of brightness and weight, a reed was born between earth and heaven. It is cited that the first God Kuni-toko-tachi no Mikoto was born from this reed. Interestingly, Rig Ved also cites a passage tellling that Lord Brahma, who is believed to be the father (creator) of universe in hinduism, was born out of a flower. However, unlike Lord Kuni-toko-tachi no Mikoto , Lord Brahma was born from a flower that grew from the stomach of Lord Vishnu. Both Lord Kuni-toko-tachi no Mikoto and Lord Brahma are one of the first Gods in Shinto and Hindu religion respectively and bear a plant as the cause of their birth. Both the theories give a sequential detail of formationm of earth and its components, beginning form prevailing darkness to the formation of different components of light. Shinto, however, gives a comparatively unique and consistent theory of creation whereas the details provided by Rig Veda are multi-faceted and at many occasions, inconsistent. While some portions of Rig-Veda describe Brahma as Lord Shiva as the first God, creator of the system, some other passages have described Lord Vishnu as the originator and driving force behind the universe. It is mentioned that all the Gods had been created form the pores of the body of Lord Vishnu. As far as the physical developments of planetary systems and earth are concerned, many a times, both the theories prescribe a sequence of events evidently similar. The evolution of earth from darkness, formation of water, and emergence of life in water has been prescribed in both the theories, though these details are frequently confused by the inclusion of different roles played by different Gods. Shinto proclaims that Izanagi, the second god created by the First God carved an island by immersing his spear in an ocean and thendrippng the water on it, which turned itself into a mass of land, which later turned out to become the habitat of Izanagi, and his wife, Izanami. They later made more islands and Japan was thus born. Shinto, also gives a detailed explanation of the formation and evolution of earth and other solar components, again infused by the dramatic and, at several occasions, confusing roles played by different Gods.

Strategic Planning Essay

Strategic Planning Essay Introduction: Planning is the most important thing for all organization. A successful plan means a successful mission to goal of a business or organization. It doesnt matter the organization big or small. Plan will bring you to face the challenges and opportunities. This will enable to deliver more effectively to meet the needs of target people and strengthen the organization. Planning is the first step towards sustainable funding. Planning should be creative process, simple and straightforward that brings demonstrable benefits. The process of making systematic decisions about proposed future outcomes, the process includes evaluating an organization and the environment in which it operates, establishing long-term goals, and mapping a plan to achieve the goals that have been identified. Strategic planning assumes and incorporates the likelihood of a changing environment that will require adjustments in the identified goals and the process of achieving them. Strategic planning process: Environmental Scanning Developing the environmental scanning structure. The environmental scanning process. Searching for information resources Selecting information resources to scan. Identifying criteria by which to scan. Determining special actions to take on the scanning results Scanning for the institution. Evaluating the process. Key stages of strategic planning process: There are several key stages of strategic planning process: Develop Vision and Mission Business and operation analysis Develop and select strategic option Establish strategic objective Strategy execution plan. Establish resource allocation Execution summary â€Å"Strategy can be seen as an on going ‘positioning process for an organization and strategic planning can be seen as a separate activity reviewed at periodic well- defined intervals†. Strategy involves achieving a competitive advantage for an organization in meeting the needs of customers and fulfilling the expectations of stakeholders. â€Å"An organization with an ‘active strategy will have a ‘plan on which to base its decisions. This plan may be in the form of a written document, or it may be a way of approaching matters as they arise†. Example: In the case of Marks Spencer in the late 1990s, its surveys showed that customer satisfaction did fall over a period of months, but there were a combination of factors causing problems, including a general recession in High Street shops in 1998. Other possible problems for MS that were out limited TV advertising, its supply lines were relatively expensive, and it had difficulties with its product range and with the presentation of its clothes. Although the company recorded profits of over  £1 billion in 1997 and 1998, there was a 23 per cent drop in profits in November 1998. The CEO left the company in 1999 and there were further changes in senior management in the following two years. Major credit cards became accepted, product ranges were altered, product presentation was reviewed and a TV advertising campaign was undertaken under the slogan ‘Exclusively for everyone. (Tim Hannagan, Mastering @Strategic Management, 2002, Palgrave, New York, pg 60) Task 2: Involvement of stakeholders in the strategic planning process. Stakeholders are involved in the effects of strategic management because the actions and the development of the organization will result in change in their circumstances in one way or another. Stakeholders can be described as individuals and groups who are affected by the activities. It can be argued that the most important stakeholders are those who have the most to lose from the organizations actions. It is also important for an organization to be able to assess the power of these groups to influence events and the attitudes of the most powerful groups individuals. Stakeholders include a range of people involved with a company: The shareholders- who own the company and receive dividends. Financial bodies such a banks- who fund organizations in one way or another, and receive added value through interest or by other means. The employee- who receive some of the added value through their pay. The management- who receive added value through their pay and other benefits. The government- which receives part of the added value in the form of taxes. The customers- who consume the results of the value added to a commodity or service through the value chain. The mission and the objectives of an organization have to be developed taking into account the interests of the organizations stakeholders. Stakeholders Expectations Shareholders Financial return Creditors Interest, Creditworthiness, Prompt payment Suppliers Payment, long-term orders Employees Pay, stability, job satisfaction Managers Pay, benefits, power and control Customers Supply of goods and services, quality Government Taxes, employment, economic growth Strategic Management In terms of strategic management the major issue is to identify the relative power of the various stakeholders so that it is clear which of them is the most important to satisfy. On the one hand, it can be said that form any organization the customer comes first, second and third because comes without the customer the purpose of the organization will not exit, on the other hand, there may be other stakeholders who if not satisfied have the power to bring the organization to an end. For an example, Creditors have the power to close an organization if they are not paid, and employees can bring a company to its knees by withdrawing their labour. Every organization has to decide which are its most influential stakeholders and balance out their interests. Task 3: SWOT analysis of an organization: SWOT is an abbreviation for Strengths, Weaknesses, Opportunities and Threats. SWOT analysis is an important tool for auditing the overall strategic position of a business and its environment. Once key strategic issues have been indentified, they feed into business objectives, particularly marketing objectives. The key distinction: Internal and External Issues. Internal Issues: Strengths and Weaknesses are internal factors. For example, an strength could be specialist marketing expertise. A weakness could be the lack of a new product. External Factors: Opportunities and Threats are external factors. For example, an opportunity could be a developing distribution channel such as the internet, or changing consumer lifestyles that potentially increase demand for a companys product. A threat could be a new competitor in an important existing market or a technological change that makes existing products potentially obsolete. (S)trengths: Diversifying away from areas of major threat to more promising opportunities. Focusing on modifying weaknesses in spots of significant opportunities. Taking defensive measures in areas of threat where you are weak. (W)eaknesses: Make mind up which weaknesses need to be addressed as a priority. Other weaknesses have got to be accepted and respected until time and resources let find a solution. Some weaknesses can be developed into strengths or opportunities. For instance, it might be feasible to turn a shortage of production capacity into increased value for your product. (T)hreats: Build successful relationships with suppliers and customer. Cultivate good employee relations. Ensure clear and reasonable contracts with suppliers, customers and employees. Procure insurance against evident debacles. Make realistic contingency plans to deal with potential. Establish the right types of service contracts for key personnel. Invest in legal protection for intellectual property. Task 4: The differences between balance scorecard, scenario planning, cost benefit analysis and sensitivity analysis. Balance scorecard: The balanced scorecard is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. Kaplan and Norton describe the innovation of the balanced scorecard as follows: The balanced scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success. These financial measures are inadequate, however, for guiding and evaluating the journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation. Examples: Department Areas Finance Return on Investment Cash Flow Return on Capital Employed Financial Results (Quarterly/Yearly) Internal Business Processes Number of activities per function Duplicate activities across functions Process alignment (is the right process in the right department) Process bottlenecks Process automation Learning and Growth Is there the correct expertise for the job Employee turnover Job satisfaction Training opportunities Customer Delivery performance to customer Quality performance for customer Customer satisfaction rate Customer percentage of market Customer retention rat Scenario Planning: Scenario planning where choices can be screened by matching them to possible scenarios. This is a ‘what if? approach based on possible changes in the organizations environment. This leads to the formation of contingency plans in order to meet the requirements of each of these possible scenarios. For this approach to be useful, the strategic manager has to recognize the onset of the elements of a particular scenario so that the appropriate contingency plan can be introduced. Tim Hannagan, Mastering Strategic Management, 2002, Palgrave, New York, pg 60 Scenario planning or scenario thinking is a strategic planning tool used to make flexible long-term plans. It is a method for learning about the future by understanding the nature and impact of the most uncertain and important driving forces affecting our world. â€Å"Change has considerable psychological impact of the human mind. To the fearful, change is threatening because it means that things may get worse to the hopeful, change is encouraging because things may get better. To confident, change is inspiring because the challenge exists to make thing better â€Å"King Whitney, Jr.† Cost benefits analysis: A cost benefit analysis finds, quantifies, and adds all the positive factors. These are the benefits. Then it identifies, quantifies, and subtracts all the negatives, the costs. The difference between the two indicates whether the planned action is advisable. The real trick to doing a cost benefit analysis well is making sure you include all the costs and all the benefits and property quantify them. Example of a Cost Benefit As the Production Manager, proposing the purchase of a $ 1 million stamping machine to increase output. Before present the proposal to the Vice President, know the need some facts to support suggestion, decide to run the numbers and do a cost benefit analysis. Itemize the benefits. With the new machine, it can be produced 100 more units per hour. The three workers currently doing the stamping by hand can be replaced. The units will be higher quality because they will be more uniform and be convinced these outweigh the costs. There is a cost to purchase the machine and it will consume some electricity. Any other costs would be insignificant. Calculate the selling price of the 100 additional units per hour multiplied by the number of production hours per month. Add to that two percent for the units that arent rejected because of the quality of the machine output. Also add the monthly salaries of the three workers. Thats a pretty good total benefit. Then calculate the monthly cost of the machine, by dividing the purchase price by 12 months per year and divide that by the 10 years the machine should last. The manufacturers specs tell what the power consumption of the machine is and get power cost numbers from accounting then figure the cost of electricity to run the machine and add the purchase cost to get a total cost figure. Now subtract total cost figure from total benefit value and analysis shows a healthy profit. Sensitivity analysis: Sensitivity analysis is a method for testing the degree of sensitivity of a system or models variables by applying incremental changes. The system can be physical or notional and represent the whole project or major element the analysis determines which variables are the most significant having the most impact on results and so helps the selection of the optimal settings or best solution. A technique used to determine how different values of an independent variable will impact a particular dependent variable under a given set of assumptions. This technique is used within specific boundaries that will depend on one or more input variables, such as the effect that changes in interest rates will have on a bonds price. Sensitivity analysis is a way to predict the outcome of a decision if a situation turns out to be different compared to the key prediction(s). Example: An analyst might create a financial model that will value a companys equity (the dependent variable) given the amount of earnings per share (an independent variable) the company reports at the end of the year and the companys price-to-earnings multiple (another independent variable) at that time. The analyst can create a table of predicted price-to-earnings multiples and a corresponding value of the companys equity based on different values for each of the independent variables. Conclusion: Strategy can be seen as an on going positioning process for an organization and strategic planning can be seen as a separate activity reviewed at periodic well defined intervals. References: http://www.yourdictionary.com/business/strategic-planning horizon.unc.edu/projects/seminars/futuresresearch/stages.html http://ezinearticles.com/?7-Steps-Effective-Strategic-Planning-Processid=588763 Tim Hannagan, Mastering @Strategic Management, 2002, Palgrave, New York, pg 60 Tim Hannagan, Mastering @Strategic Management, 2002, Palgrave, New York, pg 50, 51 Kaplan and Norton http://www.businessballs.com/balanced_scorecard.htm Tim Hannagan, Mastering @Strategic Management, 2002, Palgrave, New York, pg 60) http://www.jiscinfonet.ac.uk/tools/scenario-planning King Whitney, Jr. http://management.about.com/cs/money/a/CostBenefit.htm http://www.maxwideman.com/issacons1/iac1112b/tsld002.htm http://www.investopedia.com/terms/s/sensitivityanalysis.asp

Effects of Alcohol Essay -- Cause Effect

Effects of Alcohol   Ã‚  Ã‚  Ã‚  Ã‚  Alcohol is a widely used substance for both science and in technology. Its name comes from an Arabic word al-kuhl meaning " a powder for painting the eyes". The term was later applied to all compounds that contain alcoholic spirits.   Ã‚  Ã‚  Ã‚  Ã‚  To most people alcohol is considerd a downer that reduces activity in the nervous system. Some of the things alcohol effects you is, the alcohol intoxicated person exhibits lose muscle tone, loss of fine moter coordination,and often has a staggering "drunken" gait. The eyes may appear somewhat "glossy" and pupils may be slow to respond to stimulus. At high doses pupils may become constricted. At intoxing doses, alcohol can decrease heart rate, lower blood pressure and respiration rate, and result in decreased reflex and slower reaction times. Skin may be cool to touch but to the user may feel warm or normal, profuse sweating may accompany alcohol use. Loose muscle tone, lose of fine motor coordination,odor of alcohol on the breath,and a stagging "drunken"gait.   Ã‚  Ã‚  Ã‚  Ã‚  The effects of alcohol intoxication are greatly influenced by individual variations among users. Some users may become intoxicated at a much lower Blood Alcohol Concentration (BAC) level that I am about to show you. Along with drinking their are different levels to it: 0.02-0.03 BAC: No loss of coorination,slight euphoria and loss of shyness. Depressant effects are not apparent. 0.04-0.06 BAC: Feeling of well-being, relaxation, lower inhibitions, sensation of warmth. Some minor impairment of reasoning and memory, lowering of caution. 0.07-0.09 BAC: Slight impairment of balance, speech, vision, reaction time, and hearing. Judgement and self-control are reduced, and caution, reason and memory are impaired. 0.10-1.125 BAC: Signficant impairment of moter coordination and loss of good judgement. Speech may be slurred; balance, vision,reaction time and hearing will be impaired. (It is illegal to operate a motor vehicle at this level of intoxication.) 0.13-0.15 BAC: Gross motor impairment and lack of physical control. BLurred vision and major loss of balance. Euphoria is reduced and dysphoria beginning to appear. 0.16-0.20 BAC: Dysphoria (anxiety,restlessness) predominates, nausea may appear. The drinker has the appearance of a "sloppy drunk." 0.25 BAC: Needs assistance in walking; total mental confusion.... ...k and smoke, the risk is even higher. BREAST CANCER   Ã‚  Ã‚  Ã‚  Ã‚  They say that woman's risk of developing breast cancer increases with alcohol consumtion, as well as age. Particularly vulnerable are women over 50 who have been heavy drinkers over a period of years, their chances of developing breast cancer are up to 18 times greater than non-drinkers. Research indicates that alcohol may play an indirect role in this disease by increasing estrogen levels in premenopausal women, whinh in turn may promote breast cancer. Thus, for younger women to lessen their risk of breast cancer, dont drink, or at least limit yourself to no more than one a day. SKIN CANCER   Ã‚  Ã‚  Ã‚  Ã‚  Reserchers say that women who average only two drinks a day, four days a week, are 2 1/2 times more likely to develop melanomia than women who dont drink. Experts recommend that women limit themselves to one drink a day, and men two drinks a day. OTHER CANCERS   Ã‚  Ã‚  Ã‚  Ã‚  Some studies have found a link between alcohol use and cancers of the: - colon -stomach -pancreas -lungs. Although theres no evidence that alcohol itelf is a caracinogen, it has been associated with suppression of the human immune system

Machu Picchu Essay -- essays research papers

Machu Picchu is a physical symbol of the culture that created it. It is located in the Andes Mountains in Peru, South America, high above the Urubamba River Canyon Cloud Forest. The Incan capital, Cuzco, the closest major city, is forty three miles northwest of this landmark. Machu Picchu is five square miles and eighteen square kilometers in size. This ancient civilization has an altitude of eight thousand feet and is surrounded by towering green mountains. Although covered in dense bush, it had many agricultural terraces that were sufficient enough to feed the population. Due to water from the natural springs as well as the agricultural terraces, it had the ability to be self-contained. Machu Picchu was created by the Inca culture for the purpose of religious observance. In order to build this city, the Incans used stone tools, bronze tools, and chisels. The materials they used were mud, clay, adobe, and granite blocks. Each block weighed fifty tons! They would thatch the roofs with tree trunks and straw. After the buildings were constructed, the Incan people would smooth the stones with sand, mud, and clay to make the structures look polished. The people who inhabited this ancient site considered it to be magical because of the Andes Mountains and the Amazon River. The Temple of the Condor was a place of worship where the head of the condor was used as an altar for sacrifices. The Intihuatana is a column of stone that is rising from a block of stone. As winter approached, a priest held a ceremony to prevent the sun from disappearing. Intihuatana means ‘for tying the sun’ and ‘hitching post of the sun.’ Intihuatanas in other Incan civilizations were destroyed by the Spanish. However, the Spanish never found Machu Picchu, th... ... was discovered by Hiram Bingham, an American, who lived from 1875-1956. He went to Princeton, Yale, and got a PhD from Harvard. Bingham was a military officer, governor of Connecticut and a US senator. He mistook it for the long lost Inca capital of Vilcabamba. Machu Picchu was discovered on July 24th, 1911. When discovered Hiram Bingham said, â€Å"I was left speechless.† Scientists can surmise about who built it, who lived there, and why it was abandoned and forgotten, but they still are not one hundred percent sure. Machu Picchu was used for religious observance, astronomical observation, a royal retreat, and a secret ceremonial city. Therefore, I have partially proved my thesis. I said that Machu Picchu was created by the Inca culture for religious observance. Machu Picchu was used for that and many other things and that is why it is such an amazing civilization. Machu Picchu Essay -- essays research papers Machu Picchu is a physical symbol of the culture that created it. It is located in the Andes Mountains in Peru, South America, high above the Urubamba River Canyon Cloud Forest. The Incan capital, Cuzco, the closest major city, is forty three miles northwest of this landmark. Machu Picchu is five square miles and eighteen square kilometers in size. This ancient civilization has an altitude of eight thousand feet and is surrounded by towering green mountains. Although covered in dense bush, it had many agricultural terraces that were sufficient enough to feed the population. Due to water from the natural springs as well as the agricultural terraces, it had the ability to be self-contained. Machu Picchu was created by the Inca culture for the purpose of religious observance. In order to build this city, the Incans used stone tools, bronze tools, and chisels. The materials they used were mud, clay, adobe, and granite blocks. Each block weighed fifty tons! They would thatch the roofs with tree trunks and straw. After the buildings were constructed, the Incan people would smooth the stones with sand, mud, and clay to make the structures look polished. The people who inhabited this ancient site considered it to be magical because of the Andes Mountains and the Amazon River. The Temple of the Condor was a place of worship where the head of the condor was used as an altar for sacrifices. The Intihuatana is a column of stone that is rising from a block of stone. As winter approached, a priest held a ceremony to prevent the sun from disappearing. Intihuatana means ‘for tying the sun’ and ‘hitching post of the sun.’ Intihuatanas in other Incan civilizations were destroyed by the Spanish. However, the Spanish never found Machu Picchu, th... ... was discovered by Hiram Bingham, an American, who lived from 1875-1956. He went to Princeton, Yale, and got a PhD from Harvard. Bingham was a military officer, governor of Connecticut and a US senator. He mistook it for the long lost Inca capital of Vilcabamba. Machu Picchu was discovered on July 24th, 1911. When discovered Hiram Bingham said, â€Å"I was left speechless.† Scientists can surmise about who built it, who lived there, and why it was abandoned and forgotten, but they still are not one hundred percent sure. Machu Picchu was used for religious observance, astronomical observation, a royal retreat, and a secret ceremonial city. Therefore, I have partially proved my thesis. I said that Machu Picchu was created by the Inca culture for religious observance. Machu Picchu was used for that and many other things and that is why it is such an amazing civilization.

Cebu in Philippines: Mabuhay Essay

Mabuhay! It means â€Å"Welcome!† in Philippines. And here, you truly are. On Tourism Philippines Guide, you’ll find friendly unbiased updated travel information for touring Philippines, what to see and what to avoid. More [+] Cebu Posted by Roz Visarra on May 4th, 2009 Filed Under: Cebu, Featured Cebu CEBU TRAVEL GUIDE Why Not Go Why Go Best Time to Visit Where to Stay Where & What to Eat Nightlife To Do List Stay Away From Getting There Cebu is a very beautiful city with countless beaches and nature parks. It offers everything you need- from a relaxing retreat in a tropical island, to all the conveniences that a first class metropolis can give. In contrast to the bustling metropolis, the rest of Cebu ‘s 167 islets and islands are lined with idyllic white sandy beaches and pristine clear waters. The Queen City of the South is the capital of the Visayas (also the political, economic, educational and cultural center of the Visayas) and is the second biggest city in the country. Located in between two straits, and several surrounding islands, Cebu is about 225 kilometers long, a narrow island that is home to 2.4 million people. Cebu is the jump-off point to satellite destinations in the Visayas and Mindanao Islands – Leyte, Samar, Dumaguete, Siquijor, Cagayan De Oro, Camiguin & Surigao Del Norte. Spectacular Metro Cebu: This is an aerial view of Metro Cebu, showing Cebu City (top left), Mandaue City(right), Mactan Channel(the body of water), and LapuLapu City(part of Mactan Island, bottom left). The bridge farther in the image is the first Mactan-Mandaue bridge, the second one is the Marcelo Fernan Bridge. This is one of the finest aerial shots I have for Metro Cebu. The timing was perfect for the plane to take this approach, the weather was right, the sun was like a flood light that is constantly illuminating the subject from this angle. This angle and this view was observable for just a few seconds. Luckily, I was able to take the shot within that time frame. Photo by storm-crypt The Heart of Cebu City: The western half of Osmena Boulevard, from the Fuente Osmena circle to Cebu’s provincial capitol. Photo by storm-crypt Why Not Go Everybody loves to go to Cebu so there is really no reason why anyone would not want to go there, if given the chance. Although if you want to go to a very quiet, provincial place, you can always go to its neighboring towns such as Bantayan, Badian and Argao. Why Go Can’t Outdo Cebu: With an island like this, it is difficult to miss summertime in Cebu. A resort on the east side, and in the foreground(west side), is a fish sanctuary, teeming with corals, and a huge variety of species of fish, that you can view closely to the point that you can touch them. And you can do all that with just snorkeling. Shot taken off the southeastern coast of Mactan Island, just a few minutes of side trip on the way to the airport. This island is called Hilutungan Island — a few kilometers off the southeast coast of Mactan Island. Photo by storm-crypt Simply because Cebu has it all. If you are looking for a place to spend your honeymoon, there are several 5 star resorts nearby. If you are planning a  family vacation, you can enjoy parasailing and scuba diving in the island hotels, and you can also go mountain climbing or camping in one of its nature parks. When it is thrill and excitement you long for, it has a one-of-a-kind amusement park that you cannot find anywhere else- the Sky Experience Adventure at Crown Regency. Now, if it is shopping and dining you want, Cebu has it too; a lot of them in fact. Anything which your adventurous and wandering heart desires, you can find it in Cebu. Central Cebu Mountains: Going strait to north from the municipality of Sibonga will get you to this point.Taken somewhere in central Cebu’s mountain range, shortly before heading east to the city of Cebu. Photo by storm-crypt Best Time to Visit Summer in Cebu is usually very hot while in November-January, the wind is often cold. If you want to frolic in the beach, you should go there during summer which is from March to May. But, if you want to see what Cebu has in store for all its visitors, go there in January, specifically on the 3rd week as this is the time they celebrate one of the country’s biggest festivities, the Sinulog. But you need to book early as hotels are bound to be booked even a week or two before the festival. The rainy season begins in July bringing torrential downpours that would sometimes inhibit movement, typhoon activity is minor compared with other parts of the Philippines. Sinulog: Sinulog, on the third weekend in January, honors the baby Jesus (Santo Nino) with a solemn religious parade on Friday evening, and an all-day festival on Saturday. Sort of like Carnival with thousands of participants. Spectacular! These girls are your average Filipino teenagers, but are dressed up in the style of â€Å"cultural minorities† who still live in the more remote locals of the country. Photo by friskodude The Cebuano’s flair for showmanship and love for celebrations is manifested in the Sinulog, a colorful festival of pageant proportion observed every third Sunday of January. Sinulog is a dance ritual in honor of the  miraculous image of the Santo Nià ±o. The dance moves two steps forward and one step backward to the sound of the drums. This resembles the current (Sulog) of what was then known as Cebu’s Pahina River. Thus, in Cebuano, they say it’s Sinulog. SINULOG ’07 Photo by 2rokbotoy Where to Stay Save up to 75% on hotels in Philippines Since Cebu has always been a popular tourist destination, it is equipped with hotels and resorts for every budget. If you want to splurge a bit to experience luxury at its best, you can stay at the following hotels and resorts: Marco Polo Plaza- located at Nivel Hills, this is a great hotel with such awesome customer service. The food buffet at Cafà © Marco is like no other, plus you get a fantastic view of the city. Rates start at around $105. Waterfront Hotel and Casino- there are two Waterfront Hotels, one is beside the airport and the other is within the uptown area but I would recommend the hotel in the uptown area because it is so much nicer, with better amenities. Plus it is near everything else. Rate starts at $95. Plantation Bay- this is located in Lapu-Lapu, it is an island city just about 30 minutes away from Cebu. This is a truly lovely resort where you can really experience luxury and relaxation. Rates start at $150++. Shangrila Mactan Resort and Spa- this is probably the most popular resort in Cebu and with good reason too. It has a beautiful beach front, swimming pools, a huge garden, a play area for kids plus a wonderful spa. Rates start at $165++. If you are on a budget, you may prefer to stay at cheaper hotels. Don’t worry, Cebu has a lot of them and they are quite clean and nice too. Golden Peak Hotel- located in uptown Cebu; this is a newly built hotel. Rates start at $30. Maxwell Hotel- another newly built hotel, with a spa and coffee shop with free DSL internet. Rates start at Golden Prince Hotel- this hotel is very near food and shopping establishments, particularly one of Cebu’s biggest malls which is Ayala. Rates start at $49. Heritage of Cebu: The Heritage of Cebu monument in Parian showcases the significant events of Cebu. You can also see sculptures of Lapu-lapu, Rajah Humabon, Ferdinand Magellan, martyr Pedro Calunsod and other prominent historical figures that have moved and shaped Cebu in more ways than one. This monument is the work of national artist Edgardo Castrillo. It was constructed on July 1997 was inaugurated on Dec. 8, 2000. Photo by Brennan Mercado Where & What to Eat †¢Abuhan- Have you ever heard of Pochero? It is a great tasting soup with pork or beef bone marrow, corn and cabbages. Abuhan is famous for it. You can try this in one of their 3 brances. I would recommend the branch they have at Asiatown IT Park. †¢Golden Cowrie-This is probably the most frequented Filipino restaurant, particularly by tourists. Their food is simply amazing. You can try their sautà ©ed mushroom and chicken pandan. They have 3 branches: in Lahug, SM, and Hukad in Ayala. †¢Spice Fusion- this restaurant offers Asian Cuisines that are quite delicious. A favorite, roti in curry sauce is highly recommended. Spice Fusion has two branches, one at the Banilad Town Center and the other one at North Wing, in SM. †¢Sutukil- visitors should never leave Cebu without going to the famous SUTUKIL. It is an area with several restaurants offering the freshest seafood. You can actually choose from live fish, crabs, and shrimps, and then you can have it cooked SUTUKIL style, which comprises three different food: grilled, raw (with vinegar, tomatoes, ginger and chili), and soup. This is located beside the Mactan Shrine in Lapu-Lapu. †¢Cafà © Laguna-a place where you can taste authentic Filipino dishes. Try their bistek tagalog, it is simply heaven to the palate. You can find Cafà © Laguna in the mall and garden area of Ayala Mall. †¢Larsians- sample Cebu’s street food at its finest. Grilled chicken, pork and fish plus you can try their ‘puso’ or what others call ‘hanging rice.’ It is rice wrapped and cooked in palm leaves. †¢Harbour City Dimsum- great Chinese food- try their siomai and steam rice. Harbour City has branches in two malls, Ayala and SM. Nightlife Cebu has lots of places to go to enjoy your night – from downtown to uptown, Metropolitan Cebu comes even more alive as dusk sets in, with queues leading to music bars, discos and the casinos. If you want to go dancing, you can go to Sunflower at Lahug, or at Pump in Archbishop Reyes Street. If you want to go Karaoke, you can go to POD5 at the Banilad Town Center, or at K1 KTV at the Crossroads. If you just want to hang out in a restobar, you can go to Sinners and Saints in Banilad or a sportsbar called Badgers. You can also go to T.G.I.F. in Ayala where the food, beer and service are really good. Now if you just want to have some nice and quiet evening, you can go to Tops, it sure is nice there during the night; you get to see all the lights around Cebu. My to do List †¢Island Hopping- You can rent a pumpboat for about $60 and this will take you to 3 beautiful islands around Cebu. It is a whole day activity so you may want to bring in some lunch and snacks. †¢Mountain View- You can go there day or night- it does not matter as they are open 24/7. It is full of tall trees and flowers, plus hangout areas and playgrounds for kids. You also get a great view of the city at the top. Entrance fee: $1.25 per person †¢Nature Tripping- You can go to one of its many waterfalls, especially the one in Badian which is the Kawasan Falls, it is about 2  ½ hours away from the city. †¢Bantayan Island- This is about a 3 hour drive to the southernmost port, and then you will take a RoRo to the island which is about an hour’s travel. Bantayan is great for those who want some quiet time in sugary white sand beaches. Turtle with two live sharksuckers Photo by alfonsator †¢Moalboal- You should go there if you want to dive. It is about 2  ½ hours away from the city. They have several diving packages at different rates. The islands of Mactan and Camotes are not to missed by diver addicts too. †¢Sky Experience- located at the heart of the city, this is where the city’s tallest building is. Experience the thrill of walking hundreds of feet above ground! †¢Basilica del Sto. Nino- this very old church is located at the heart of downtown Cebu. There you can see the many faces and images of the Little Jesus. It has been said that miracles happen if you ask the Sto. Nino to pray for you. Cebu Cathedral Photo by neiltoot †¢Shopping- there are two kinds of shopping you can do-high end and low end. You can find some really good buys in downtown Cebu, specifically at Colon Street where tops can go as low as $2. You can also go to two big malls where you can find clothes, shoes and accessories: Ayala Mall and SM. Stay Away From Cebu is also home to a lot of pickpockets and robbers. Stay away from the downtown area late at night. Even during the day, you should keep your valuables in places where it is difficult for robbers to get access to it.