The Box Tree Case

Strike always results to the loss of trust between the employer and striking workers. In the case of the Box Tree Restaurant, the workers went on strike after losing their trust on their former employer, Augustin Paege, who denied them of their commissions because he wanted to reduce his payroll expenses by $100,000. After the strike, these workers could be expected to hold back as far as trusting their employer is concerned. On the other hand, after what Baruch and her replacement employees went through at the hands of the striking workers, they are not expected either to easily trust the returning workers.The most critical job for Gila Baruch, therefore, if she wants to â€Å"restore the once sterling reputation† of Box Tree, is to rebuild trust among all parties concerned. (Corsun, Young, & Shinnar, n. d. ) The situation, however, is not hopeless. Rebuilding trust is still possible. But they should do several things urgently. First, everybody should resort to â€Å"self-ac ceptance. † This means that they should learn to accept who they are and be secured in their identity so that they could develop trust in others. (Messina, n. d.) For instance, Baruch should accept the fact that if not for the strike she would not end up owning a promising business. The replacement workers are on the same boat as Baruch. They have the strikers to thank for their jobs. If not for the strike, there would not have been any vacancy in the restaurant for them to fill. In addition, they should not forget that they, too, are workingmen like the strikers and as such, want to be fairly compensated for their time and effort – exactly what the strikers wanted in the first place.Finally, the returning strikers should be aware that they are also indebted to Baruch and the replacement workers who made it possible for the Box Tree to stay in operation in spite of the work stoppage that they tried to instigate. Without them, the restaurant would have collapsed, they wo uld have completely lost their jobs, and then their strike would have been an exercise in futility. Once they accept who they are and what the strike has done for their benefits, they should be able to trust each other because their livelihood, in fact, clearly depends on one another.Another way by which trust could be rebuilt is for everybody to work hard for the establishment of â€Å"a healing environment. † This means that Baruch, the replacement workers, and the returning strikers should adopt a â€Å"healing mode† which will enable everybody to employ â€Å"forgiveness, understanding, and healthy communication to resolve problems and issues. † Once they are in this mode, they would be able to forget the insults and the animosities during the strike and heal the wounds they created, thereby allowing for an atmosphere conducive for the rebuilding of trust.(Messina, n. d. ) They, particularly the replacement workers and the returning strikers, should also str ive for a â€Å"reduction of a sense of competition. † In other words, they should do away with their jealousies and stop being defensive with one another. Instead, everybody should start cooperating for the common good. (Messina, n. d. ) The replacement workers, specifically, should not make a big thing out of the seniority status afforded the returning strikers and instead accept the fact that they joined the company at a much later time.The affected parties should likewise â€Å"let go of their fear. † Fear is such a restricting feeling which impedes people from behaving normally and objectively towards one another. A person who fears another for any reason could never trust that person. (Messina, n. d. ) The replacement workers, for instance, should not feel threatened by the return of the strikers. They should find security in Baruch’s desire â€Å"to reward [their] hard work and loyalty† during the strike. (Corsun, Young, & Shinnar, n. d.) The retur ning workers, on the other hand, should not be afraid that Baruch will be treating them with suspicion because of what they did. They should instead show Baruch that they mean no harm for her and the restaurant and that their only reason for returning to their jobs was to resume working and continue earning for their families. Reference Corsun, D. L. , Young, C. A. & Shinnar, R. S. (n. d. ). The Box Tree. Order #32096240 attachment. Messina, J. J. (n. d. ). Building Trust. Retrieved October 10, 2007 from http://www. coping. org/growth/trust. htm

Importance Of Purpose Audience Tone And Content In Academic Writing and two methods of weight lose Essay

?Importance Of Purpose Audience Tone And Content In Academic Writing Purpose audience tone and content all of these are part of writing process and are extremely important for a good piece of academic writing. Paragraph divide ideas into logical and manageable parts. Purpose, tone and audience these three elements shape the content of each paragraph. Purpose: The reason why the writer is writing the paragraph and what is his hope to achieve with the paper. Without a sturdy purpose the paper is worthless. Tone: The thoughts the writer conveys about the paragraph’s subject. If the tone is not appropriately chosen and used all through the paper then it can seem cluttered and possibly even incoherent. Audience: It’s extremely significant and this is the individual or group whom the writer intends to reach or address. It may be a specific group, teacher, student or general group. Fig: Purpose, Audience, Tone, and Content Triangle (source: https://new. edu/resources/purpose-audience-tone-and-content) From the figure we can see that purpose , audience and tone all are focuses to content. Introduction: Weight loss, in the context of medicine, health, or physical fitness, is a reduction of the total body mass, due to a mean loss of fluid, body fat oradipose tissue and/or lean mass, namely bone mineral deposits, muscle, tendon, and other connective tissue. Weight loss is one of today’s most trendy obsessions among individuals. Weight loss can have positive and negative consequence on an individual. It can occur unintentionally due to an underlying disease or can arise from a conscious effort to improve an actual or perceived overweight or obese state. Weight loss in the context of medicine , health or fitness , is a reduction in body mass of an individual, because of an average loss of liquid , fat or tissue such as muscle , tendon or tissue conjunctive . One of today’s most popular obsessions among individuals is weight loss. Weight loss can have positive and negative implication on an individual. A large of number of people now day checks out new ways to lose weight to fit modern way of life. A few people favor to use artificial techniques similar to consuming pills and equipment claiming to provide weight loss, at the same time others try natural procedures such as modifying diet, lifestyle, and cardio-training and the techniques for burning fat.

Principles of Banking and Finance - 1898 Words

What does Sub-Prime Crisis means? Sub Prime lending which is also known as near-prime, non-prime and second chance lending, means lending to people who might have trouble repaying the loan due to income ability or credit ratings which previously would not have been available to them. Credit ratings that might be not favorable to them with the standards set up initially by Financial Institutions slowly dwindle to less strict under-writing of loans. which could also due to an influx of foreign capital making lending easier to these group of people, the investment banks that sold the repackage mortgages to the consumers which is one of the way to fund for capital, and the Housing Urban Development of America policy to ensure that its†¦show more content†¦If there are not to give favorable ratings to these products they risk the underwriter of these securities to another rating agency. It would be hard to sell these products if they are not being given a rating to begin with. O nce they are sold the banks have in a way diverted part of the risk to the consumers. Investors should not rely too heavily on these ratings agencies opinions but instead carry out their own homework in the safeness of debt level as well as others related securities. Probably the opinions of the agencies enable them to get a conclusion, however based on past decade of event, it can only be consider as off base when it comes to the risk of credit event. Investors should try to put themselves in the shoes of the product pushers, asking themselves very important points like, why do you need to sell these products? Do you own any of these products yourself? If it is as good as you mention have the private investors bought and participated a substantial amount of their savings in it? Perhaps there need to be some form of intermediaries whereby no conflict of interest will affect their opinion and report of these products. 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Time Is An Illusion, By Albert Einstein - 1355 Words

â€Å"Time is an illusion.† – Albert Einstein â€Å"How may the experience of time be so intimately familiar, while the concept of time so resistant to verbal description[?]† – J.T. Fraser I laid shivering and trembling uncontrollably on the MRI table as I heard the voice of a young technician telling me over an intercom to â€Å"stay as still as possible, otherwise we’ll have to repeat the tests again.† He monotonically assured me that â€Å"it should take about 45 minutes to an hour† to produce a full MRI, MRA, and angiogram of my brain. As I was slowly entered into the impossibly tight machine, I closed my eyes and began to mentally keep track of time. One minute†¦two minutes†¦nine minutes. Early into the test however, my time keeping was unnoticeably overrun by anxious thoughts. What if they actually find a tumor in my head? What then? At the very least I’ll finally have an explanation for the past few months. I suddenly realized that I had unmindfully stopped counting the minutes and had lost track of time. Shit! How long have I been in here? I think I was at nine minutes, or was it 19? No, it couldn’t have been that lo ng. I felt an overwhelming sense of panic started to build up, and had became increasingly frightened. I could not distinguish if a moment lasted for a few seconds or for a few minutes, and I didn’t dare opening my eyes. The notion of â€Å"time keeping† is so engraved into our everyday lives as human beings that it becomes difficult to objectively extract one solid definition.Show MoreRelatedThe Physics Of Albert Einstein1284 Words   |  6 PagesRobbie Patio BIO 101 Professor Dartley 4/16/15 Albert Einstein Most people know who Albert Einstein is and how great of a physicist he was, yet many aren’t aware that Albert Einstein had not even finished high school! Most would think that a person who doesn’t complete high school is dumb, and lazy. 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IAS 38, Intangible Assets Example

Essays on IAS 38, Intangible Assets Essay IAS 38, Intangible Assets Table of Contents Table of Contents 2 a.Internally Generated Brands Meeting the Definition and Recognition Criteria As Outlined In IAS 38 3 b. The Advantages and Disadvantages of Capitalising Internally Generated Brands 4 c. Impact upon Capitalisation of Brands on the Financial Position of Toyota 5 d. Capitalisation of Internally Generated Brands 7 References 9 a. Internally Generated Brands Meeting the Definition and Recognition Criteria As Outlined In IAS 38 Assets are the resources which provide the result for certain previous events to benefit the economy of an organisation in future. Intangible assets refer to those assets which have no physical existence or substance. Thus, intangible assets are non monetary by nature. Intangible assets involve certain factors or elements such as computer software, copyrights, licenses, franchises, and patents among others (Saudagaran, 2009). IAS 38 needs an entity or unit to identify an intangible asset, be it a self created or purchased. The IAS 38 involves certain additional criteria for recognition especially for those intangible assets which are generated internally. The internally generated intangible assets refer to those entities which are produced or manufactured by the state, which involve assets obtained from the third party. These assets need more than negligible augmentation efforts to the portion of the state to initiate to acquire the estimated level of the service capability. The IAS 38 declares that the economic benefits in the future ought to be based on supportable and logical assumptions regarding the asset’s conditions which would subsist over the existence of the assets in its lifetime. If the intangible assets, which are internally generated cannot meet the criteria given by the IAS 38 regarding recognition and definition, then the expenditure related to these assets need to get recognised as incurred expenses. If the assets do not meet the criteria given by the IAS 38 regarding recognition and definition, these assets need to figure a part of the amount credited to the goodwill, documented at the acquirement date. IAS 38 has described that brands which is considered to be generated internally is not identified as assets. If the internally generated assets do not meet the criteria given by IAS 38, the standards prevent a unit or entity to reinstate afterward as an ‘intangible asset’ (Saudagaran, 2009). b. The Advantages and Disadvantages of Capitalising Internally Generated Brands Capitalising internally generated brands refer to the practice of increasing the significance of the brands in the business process; and it also increases the scope of companies along with the brands. There are certain advantages and disadvantages of capitalising an internally generated brand. It makes the calculation of the brand royalty simpler. It also explains the capability and the potential of the cash flow to be generated in the future. It helps in increasing the shareholders’ and capitalisation values, which assists to improve the competitiveness within the market and helps to get easy access to the finance. It also helps to evaluate the intangibles and the distinction between the net assets value and the value of the total market. The capitalisation of the internally generated brands is helpful from the users prospective as well. It helps the brands to perform a methodology with an objective. It has a secured comparability and results in increasing the usefulness of the information sources to make decisions regarding investments. The investment related decisions can also help brands to prosper in the market as if a company gains value in the eyes of the investors t hen it can leverage the same value in gaining popularity and profitability. In the similar context, a well-recognised brand can be identified to a value addition for a company in the long run as it can in turn facilitates to draw the investors (The Ministry of Economy, Trade and Industry, The Government of Japan, 2002). There are certain disadvantages also for the capitalisation of the internally generated brands, such as accounting the internally generated brand. It becomes really difficult to identify the brands on the balance sheet of a business, and due to this problem the book keepers and the accountants face difficulties. This capitalisation process does not only hampers the accounting it also creates problem for the tax laws of the corporation and for the commercial codes. Due to the difficulties in accounting of the internally generated brands, it makes the balance sheet and the brand assets measurement less reliable and complicated. As the Japanese companies as well as the other companies follow the rules and the norms of legal entry of the entities, it creates issues regarding the illegal and unrecognised profits, which would not support the commercial codes and corporate laws (IFRS, 2011). c. Impact upon Capitalisation of Brands on the Financial Position of Toyota It would be difficult for any company to capitalise the ‘internally generated brand’, as it would be difficult to identify the difference between the two factors i.e. internally generated goodwill and internally generated brand. According to the rules and norms in every country, Japanese companies also are not able to capitalise the goodwill or the brand in the system of accounting. These intangible assets can be legally recorded in the balance sheet as designs, patents, and copyrights among others with a disclosed amount, which is not the real value of those assets. These are the cost which can be utilised after the achievement of the advanced activity, such as registration cost (Okano et. al., 1999) Toyota utilised the brand quite well and it has capitalised on their brand equity. Brand equity refers to the intangible asset, which is characterised by the name of the brand. Toyota made the use of their brand reputation to manufacture quality and well-priced products in order to draw the consumers in America. Toyota has also identified the brand loyalty and its supremacy. For example, Toyota has upheld its faithful clientele with the continuation of the production of valuable products, such as the Prius, where simultaneously it has introduced certain fresh products such as Toyota Tundra. The company believes in the loyalty of its brand and its customers as Toyota is looking for a win over the new target consumers. The annual reports of the year 2007 and 2008 show that after these changes and the capitalisation on the brand, Toyota has augmented its level of performances, its income as well as its revenue among others. All these advancements or increased values show that the financ ial statement of the company has changed and it has provided with certain positive outcomes in the financial report of Toyota which can be depicted from the graphical representation below: (Lowery, 2007). Source: (Toyota, 2011) d. Capitalisation of Internally Generated Brands Capitalisation of the internally generated brands has both advantages and disadvantages. In relation to the above discussion, conclusively, it can be stated that the practice of capitalising the internally generated brands has facilitated certain companies to gain revenue, income and in terms of performance levels, whereas at the same time, it has created various problems in the process of accounting in many businesses. The process of capitalising essentially creates the issues regarding illegal accounting and unidentified assets, which create problem for the accountants and the book keepers. This process does not support the commercial codes of business and not even the corporate laws of any business. Capitalising internally generated brands gives profits which have been identified in rare cases for the companies such as Toyota, Coca-Cola, and Nokia among others. They have applied the advantages like clear calculations, identification of the real potentials and capabilities, provide easy access to finance, increase the competitiveness in the market and value identification of the assets among others. Essentially, the internally generated brands should be capitalised only if needed and could be handled properly, in order to facilitate customers, or else it is not a regular and reliable practice to perform in case of business organisations and companies (State of California, 2007). References IFRS, 2011. IAS 38 Intangible Assets. Technical Summery. [Online] Available at: http://www.ifrs.org/NR/rdonlyres/AF990B4C-E9B4-41CD-A6C6-8F735E932247/0/IAS38.pdf [Accessed March 14, 2012]. Lowery, K. B., 2007. A Re-Branding Campaign: Toyota’s Quest To Be Viewed As An American Company. Acknowledgements. [Online] Available at: http://www.american.edu/soc/communication/upload/07-Lowery.pdf [Accessed March 14, 2012]. Okano, H. et. al., 1999. Implementing Brand Management in the Japanese Companies: Related With Target Cost Management. Abstract. [Online] Available at: http://www.oecd.org/dataoecd/16/23/1947902.pdf [Accessed March 14, 2012]. State of California, 2007. Internally Generated Intangible Assets. Home Page. [Online] Available at:Â   http://sam.dgs.ca.gov/TOC/8600/8635.htm [Accessed March 14, 2012]. Saudagaran, S. M., 2009. International Accounting: A User Perspective. CCH. Toyota, 2011. Leading the Way to Future of Mobility. Annual Report. [Online] Available at: http://www.toyota-global.com/investors/ir_library/annual/pdf/2011/p02_05.pdf [Accessed March 14, 2012]. The Ministry of Economy, Trade and Industry, The Government of Japan, 2002. The Report of the Committee on Brand Valuation. Summary. [Online] Available at: http://www.meti.go.jp/english/information/downloadfiles/cbrandvalue.pdf [Accessed March 14, 2012].

She Walks With Angels Essay Example For Students

She Walks With Angels Essay Few things in our lives will ever prepare usemotionally, for the death of a loved one. The sadness,anger, and comfort that fills the heart cannot be imagined. It was within the last five minutes of my mothers life, thatI realized that I was not prepared. As I stood on the sideof the bed and watched her gasp for precious air, myMy first thoughts became those that were filled withsadness. I felt deep sadness and regret, and wondered if mymother ever knew how much I idolized her. Did I really everreturn the love and care that she gave me? My eyes sawsadness when looking at the lifeless figure of wrinkled skinthat my mother had become. This by no means was the samewoman who used to wrestle with me and my brothers, and beatus all. No way could it be the same strong woman, that usedto play tackle football with me when I was little. I remember one time, when I was about 8 or 9 years old,I came into the house crying. My mother asked me what waswrong. I told her that my two older brothers wer e gangingup on me in tackle football. She asked the usual motherquestions, and when she found out that they had chosen theteams as them against me, I quickly had a new teammate. Shegrabbed my hand smiling and then we marched outside, withher striding like a defensive lineman going up to receiveher most valuable trophy award. As soon as my brothers sawher come around the corner of the house, with my hand inhers, they knew that it was a whole new ballgame. Now my mother was no giant by any means. She was 51tall and about 140 pounds, but on the first play ofscrimmage, I hiked the ball to my mother and she went aroundthe right end running over both my brothers. Not only didshe run them both over, but then she even taunted them withthe ball. Both my brothers got up holding various body partsand cringing in pain. Though she told them that she didntmean to hurt them, we all knew the truth. It was only alittle retribution for me, and to let them know that shedidnt approve of their unfair ta ctics. On the ensuingkickoff, my brother Wes tried to block my mother, it was afoolish attempt. My mother tossed him aside like a hay balebeing thrown in the loft, and then proceeded to make myother brothers body become one with the ground. That wouldbe the last play of the game, as both my brothers startedwhining about how unfair the teams were. It was just whatshe had wanted to make them understand. As my teammate andI went into the house, I had gained a new appreciation ofher. It was sad to see what used to be a vibrant, dark-haired, attractive woman, turn into a living corpse void ofany coherent thoughts. As I processed these thoughts ofI was mad! Why in the hell did I have to lose mymother, my teammate? Why god, why her? God had chosenthe one person that had been a steady and very influencingfactor in my life to join his band of angels. All mybeliefs, values and ethics were strong willed from the handof mom. I was mad at the fact that my mother was beingconsumed, eaten, by a di sease that didnt play fair. Myanger only grew worse when I started to think of the painand suffering that she must be enduring or had endured. Whydoes she have to lie her and struggle to live? Why the hellisnt the brain smart enough to know when to shut of theautonomic response and rest in peace? As my mothers breathing increased even faster, Istarted to feel comfort in the fact that this senseless actof living, even when dead, would soon be over. I tookcomfort in the fact that this body would soon take itsrightful place beneath the dirt, and also in the fact thatmy dad would be able to start living again. He really wasMy father had watched his wife of 37 years go from astrong-willed woman that could take care of herself in anysituation, to a childlike dependency state. 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Keynesian Economics Essays (1689 words) - Keynesian Economics

Keynesian Economics Macroeconomics, branch of economics concerned with the aggregate, or overall, economy. Macroeconomics deals with economic factors such as total national output and income, unemployment, balance of payments, and the rate of inflation. It is distinct from microeconomics, which is the study of the composition of output such as the supply and demand for individual goods and services, the way they are traded in markets, and the pattern of their relative prices. At the basis of macroeconomics is an understanding of what constitutes national output, or national income, and the related concept of gross national product (GNP). The GNP is the total value of goods and services produced in an economy during a given period of time, usually a year. The measure of what a country's economic activity produces in the end is called final demand. The main determinants of final demand are consumption (personal expenditure on items such as food, clothing, appliances, and cars), investment (spending by businesses on items such as new facilities and equipment), government spending, and net exports (exports minus imports). Macroeconomic theory is largely concerned with what determines the size of GNP, its stability, and its relationship to variables such as unemployment and inflation. The size of a country's potential GNP at any moment in time depends on its factors of production-labor and capital-and its technology. Over time the country's labor force, capital stock, and technology will change, and the determination of long-run changes in a country's productive potential is the subject matter of one branch of macroeconomic theory known as growth theory. The study of macroeconomics is relatively new, generally beginning with the ideas of British economist John Maynard Keynes in the 1930s. Keynes's ideas revolutionized thinking in several areas of macroeconomics, including unemployment, money supply, and inflation. Keynesian Theory and Unemployment Unemployment causes a great deal of social distress and concern; as a result, the causes and consequences of unemployment have received the most attention in macroeconomic theory. Until the publication in 1936 of The General Theory of Employment, Interest and Money by Keynes, large-scale unemployment was generally explained in terms of rigidity in the labor market that prevented wages from falling to a level at which the labor market would be in equilibrium. Equilibrium would be reached when pressure from members of the labor force seeking work had bid down the wage to the point where either some dropped out of the labor market (the supply of labor fell) or firms became willing to take on more labor given that the lower wage increased the profitability of hiring more workers (demand increased). If, however, some rigidity prevented wages from falling to the point where supply and demand for labor were at equilibrium, then unemployment could persist. Such an obstacle could be, for exam ple, trade union action to maintain minimum wages or minimum-wage legislation. Keynes's major innovation was to argue that persistent unemployment might be caused by a deficiency in demand for production or services, rather than by a disequilibrium in the labor market. Such a deficiency of demand could be explained by a failure of planned (intended) investment to match planned (intended) savings. Savings constitute a leakage in the circular flow by which the incomes earned in the course of producing goods or services are transferred back into demand for other goods and services. A leakage in the circular flow of incomes would tend to reduce the level of total demand. Real investment, known as capital formation (the production of machines, factories, housing, and so on), has the opposite effect-it is an injection into the circular flow relating income to output-and tends to raise the level of demand. In the earlier classical models of unemployment, such as the one described above, deficiency of demand in the aggregate market for goods and services (known by the short-hand term as the goods market) was ruled out. It was believed that any discrepancy between planned savings and planned investment would be eliminated by changes in the rate of interest. Thus, for example, if planned savings exceeded planned investment, the rate of interest would fall, which would reduce the supply of savings and, at the same time, increase the desire of companies to borrow money to invest in machines, buildings, and so on.