Free Essays on Roman Religion Vs Todays Religion

Roman Religion in A Romans Everyday Life versus Religion's Effects on Today We Romans, said Cicero, owe our incomparability by and large different people groups to our devotion and strict observances and to our shrewdness in accepting that the soul of the divine beings governs and coordinates everything. Roman customs and observances took two primary structures. One was the household adoration of the soul or virtuoso of the family. The other was the open disposition to the divine beings and goddesses by whom the predetermination and government assistance of the Roman individuals all in all should be guided and controlled. During the Classical time frame, strict recognition went with immensely significant private and open occasions and exchanges and, no effective result abandoned a pledge of thanks or open devotion. Sanctuaries, clerics and hallowed customs were given by the State. Nothing in the idea of strict administrations as we probably am aware them, in which the group of admirers in general had the option to take an interest, appears to have been comme nded in the sanctuaries. Any set types of supplications, psalms or serenades were performed exclusively by the official clerics whose privileged insights they remained. The common Roman man or lady had minimal individual part to play in such rituals (Handbook To Life In Ancient Greece). While they were being attempted and satisfied it was the obligation of the normal resident not to meddle or make any aggravation and to shun any business undertakings. At the point when strictly disapproved of Roman dropped in to a sanctuary so as to adore the god or goddess whose house it was , they had some viable article in see : some close to home kindness or bit of leeway. They came and maybe consume incenses. While asking they remained with improved palms. Once in a while they got as near the picture of the god as they could so as to murmur their supplications; the feet of a portion of the pictures were worn by the kisses of ages of admirers. Notwithstanding paying a charge for affirmation, the appreciative candidate for divine guide additionally brought penances and grateful off... Free Essays on Roman Religion Vs Today's Religion Free Essays on Roman Religion Vs Today's Religion Roman Religion in A Romans Everyday Life versus Religion's Effects on Today We Romans, said Cicero, owe our matchless quality by and large different people groups to our devotion and strict observances and to our astuteness in accepting that the soul of the divine beings controls and coordinates everything. Roman customs and observances took two principle structures. One was the household love of the soul or virtuoso of the family. The other was the open mentality to the divine beings and goddesses by whom the fate and government assistance of the Roman individuals in general should be guided and controlled. During the Classical time frame, strict recognition went with immensely significant private and open occasions and exchanges and, no fruitful result abandoned a promise of thanks or open commitment. Sanctuaries, clerics and hallowed customs were given by the State. Nothing in the idea of strict administrations as we probably am aware them, in which the assemblage of admirers in general had the option to partake, appears to have been commended in the sanc tuaries. Any set types of supplications, psalms or serenades were performed exclusively by the official clerics whose insider facts they remained. The standard Roman man or lady had minimal individual part to play in such customs (Handbook To Life In Ancient Greece). While they were being embraced and satisfied it was the obligation of the conventional resident not to meddle or make any unsettling influence and to cease from any business issues. At the point when strictly disapproved of Roman dropped in to a sanctuary so as to venerate the god or goddess whose house it was , they had some handy article in see : some close to home kindness or preferred position. They came and maybe consume incenses. While asking they remained with improved palms. In some cases they got as near the picture of the god as they could so as to murmur their requests; the feet of a portion of the pictures were worn by the kisses of ages of admirers. Notwithstanding paying an expense for affirmation, the app reciative applicant for divine guide likewise brought penances and grateful off...

Culture Day Topic Essay

History of Judo was made by Jigoro Kano. He was a profoundly instructed man; he was viewed as the originator of the advanced Japanese training framework. He needed to protect and join the antiquated military conventions of Japan. One of the most significant advancements was the accentuation of â€Å"randori†, or non-helpful free fighting practice. The larger part depended on pre-masterminded groupings of assault and protection known as â€Å"kata†. For quite a while Kodokan Judo ruled. Kudo was tested by a man named Mataemon Tanabae. Maeda Mitsuyo Maeda got probably the best contender throughout the entire existence of Judo. Maeda resigned while never losing a battle. The Gracies, Maeda settled in Brazil and made an institute of â€Å"Jiu Jitsu†. One of his understudies was Carlos Gracie. Subsequent to reading for quite a long while he opened his own foundation. He and Maeda made the â€Å"Gracie Challenge†, all challengers were free to contend in the test. The Gracie contenders were successful against a wide range of warriors from various foundations. A few individuals from the Gracie family started to go to the US in the late 1980’s. The Gracies and their specific image of battling has majorly affected hand to hand fighting today. Brazilian Jiu Jitsu Brazilian Jiu Jitsu was fundamentally the same as from multiple points of view with to Judo and different frameworks of Japanese Jiu Jitsu. Judo was initially structured as an amazing arrangement of self-preservation. Brazilian Jiu Jitsu is isolated into three classifications: self-preservation, free battling rivalry, and game hooking. The battling methodology of Brazilian Jiu Jitsu is to cause a truly littler or more fragile individual to have the option to protect from a bigger or more grounded aggressor. While applying BJJ (Brazilian Jiu Jitsu) methods influence is vital. As influence is the key to the most utilization of power.

Scary story Essay Example

Unnerving story Essay On a dim and turbulent night Shelby is going down Route 44, and afterward taking Route 40 heading home. Shelby has been in school, she at long last gets the mid year to return home and be with her family for a couple of months till school fires up once more. Shelby hasnt been home In nearly 12 months, she hasnt seen her sibling either. Shelby Is bringing home her sweetheart, to remain with her till they leave once more. Shelby sweethearts name Is Jeff. Shelby Is going down Route 44, as she Is driving this peculiar driver Is speeding, going as quick as could reasonably be expected. This insane driver is driving thoughtlessly not far off. Shelby and Jeff are blowing a gasket and dont recognize what to do. He is driving everywhere throughout the street, blaring his horn and attempting to hit them. He is getting directly on their guard sounding his horn as boisterous as it will go. She is shouting at Jeff what do I do? He is hollering I dont know, wave at him to circumvent you. She eases back down and he circumvents her, he is flying around her as quick as possible, similar to hes in a rush. She stops the vehicle and the two of them get out and take a gander at one another they cannot make sense of what Just occurred. They switch seats, Jeff begins to drive. We will compose a custom article test on Scary story explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Scary story explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Scary story explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer They recover some water out from the and they get once more Into the vehicle and drive off. As they are going not far off, Shelby Is attempting to make sense of what Just occurred. She thinks individuals down south are Just insane. Shelby Is attempting to get to her mothers house soon. They continue driving attempting to disregarding the thing they Just ran into. They see the insane person, at a relinquished church; he is going from his truck to an enormous channel. Jeff eases back down, he is driving gradually. It sees that somebody is driving gradually and he steps of to the side of his truck and gazes at them. Shelby says what in divine beings name would he say he is tossing in that pipe? Jeff steps on to the gas pedal and floors it, to get the hell out of there. He said bodies? It was enclosed by a sheet. Shelby said indeed, enveloped by a sheet and resembles a body. Jeff says better believe it, a body enclosed by a sheet with red stains? What on the planet would he do with bodies! l dont know says Jeff As they remove that person that is dumping the bodies gets Into his truck and begins to pursue them. He is flying not far off; he Is driving as quick as could be expected under the circumstances. The person hits the vehicle, making them hit their heads off the scramble board. Jeff Is shouting, advising him to circumvent them. Jeff says hang on; Shelby says do whatever dont slaughter us. Jeff tryst to accelerate and he hits get he fence to check whether they can escape from this drag. At the point when they get halted, Jeff and Shelby get out. They are in stun, Jeff gets a shirt and attempts to secure the back so the truck wont fly open any longer. Jeff stops and takes a gander at Shelby and says imagine a scenario where they were as yet alive. Jeff shut up we are not returning there, he would execute us on the off chance that he finds us investigating the funnel. Sister imagine a scenario in which you were down there, wouldnt you need somebody to come and help you. I figure they could be alive, you realize this is the best activity. No Jeff I am not returning there, this thing could be covering up and returned and execute us. Shelby this is the activity. If it's not too much trouble return there with me. Fine however I am not escaping the truck. When Jeff and Shelby show up at the congregation, they shut the vehicle off and Jeff falters to escape the vehicle. He ventures out of the vehicle and Shelby gets out and remains with him. They stroll over to the channel, and they look down the funnel. Jeff advises Shelby to get a glimmer light, rush Shelby. Jeff strolls to the side and hears an assist me with crying from the channel, he shouts hi. Hi is somebody there. Shelby hustle just a bit I stop, they hear a Help me, if you don't mind help me. Shelby Just hold my feet Im going to Just go mostly down, hold my feet Shelby please. Jeff Im going to tally to ten, at that point I am going to give up and return to the vehicle. Quiet down Shelby I hear something. Hi is anybody down there, Shelby I see something. Its moving, its RATS, rodents, rodents, rodents, ewe rodents. Shelby gives up and falls in reverse, Jeff tumbles down the channel and cuts his hand and stomach. Shelby is shouting, Jeff, Jeff answer me are you OK, Jeff! Jeff answer me. I instructed you not to go down there, Jeff murmurs definitely right shut up Shelby. Truly I am find quieted down, I have to discover an a long distance around here, its a cellar to a congregation right! Shelby go to the street and fine somebody that can enable us to it would be ideal if you go. Shelby rushes to the street, and attempts to get someones consideration. Jeff gets the glimmer light and glances around, he sees bodies, wrapped and roped, with blood recolors on it. He sees one moving, he makes proper acquaintance. The body gets Jeff leg, Jeff shouts his head off. Shelby races to the funnel saying Jeff what's up, Jeff are you there. Go get help Shelby. Shelby returns to the body and sees that its moving and shouting, and opens the sheet. He sees a little fellow who has been sewed up, his entire chest has been cut open. His lips are blue, he isnt getting any oxygen to his body. The kid is murmuring, cover up, stow away, go stow away. The kid at that point passes on in that spot on the spot. Jeff is in stun, he gets up and utilizes the blaze light to check out the cellar, he sees bodies all over, and they are completely enveloped by a sheet with a rope around them, with blood stains. Jeff goes up the steps to the congregation and sees the body that has been away for a long time at this point. Police found the vehicle all crushed up and they never found the heads to the little fellow and young lady, which kicked the bucket on that street. Jeff goes up the steps into a little room, he sees a sewing machine, and he likewise finds the bodies to the children that kicked the bucket. It was said that they never found the heads to that kid and young lady. Jeff finds the heads and the bodies. The bodies were sewed together and their heads were sewed on their bodies. Following 20 years you would accept that the bodies would be bones at this point. Jeff continues glancing around, attempting to discover why this person is doing what he is doing. Shelby is perched on the hood of her vehicle, she sees somebody descending the street and she freezes, she gets into her vehicle and she attempts to begin it, she is pounding apparatuses to get it into turn around, she cannot get it into the correct rigging, she thinks its the folks returning after them. She is attempting to leave. The truck passes and she understands it isnt cap fellow. She kicks back and takes a full breath and begins to quiet down. She is pondering where Jeff is at, she glances around doesnt see him. Jeff comes up short on the congregation, and runs into the vehicle; he is in shook in view of what he saw. He terrifies Shelby when he hits the vehicle, she Jumps back and shouts, god Jeff what's up with you. Jeff gets in the vehicle, Shelby offers to drive, and they get moving not far off. Shelby attempts to get Jeff to talk yet he wont move or express a word to her, he just continues peering out the window. Jeff answer me what did you see, Jeff please answer me, are you alright? Do you know what he did to those children, Shelby do you know what he did to them? No Jeff what happened please let me know! He sewed their heads back on and sewed their bodies together he made them clasp hands, he had a class ring on as well, his God Damn name was Jeff! That is my name. Jeff are you will be alright! Jeff you have to eat something, go to the restroom and tidy up you smell and seem as though you Just came out of a sewer pipe, I will go get a telephone and call us, it would be ideal if you help us, would someone be able to call the cops, please something has occurred and should be dealt with. Everybody sees them, similar to they are insane. They converse with the server, and she goes into the kitchen. The telephone rings, and everybody continues taking a gander at them, a person makes some noise and asks are you going to answer that. Shelby answers it making proper acquaintance? Jeff , Shelby is that you? Who is this? Dont stress over that, would you say you are folks OK is some kind of problem with you? You folks need to leave. Who is this and how would you know us. Would i be able to reveal to you something, you all are in peril you have to leave! We dont know you so how would you recognize what we need; he is seeking you all, Jeff you have a torn shirt where it shows your rose by your eely catch, and you have a cut hand, Shelby is fine, however you are the person who is harmed. Woman you dont even know us, disregard us. Who was that asks Shelby? One of the servers calls the cops. Jeff and Shelby sit tight for them; they are sitting at a table, Jeff changes his shirt Shelby puts a coat over her top. The cops show up and talk with the server and talk with Jeff and Shelby. Jeff and Shelby tell the cop everything that they saw. Jeff is shouting at the cop attempting to let him know, he saw the children that passed on that street along time back. The cops said following 20 years they would be only bones. No not really official. Hello is that your garments out there, and your vehicle? What you mean my garments; somebody saw that thing in your vehicle smelling your clothing, as appreciate sniffing your clothing. It seemed as though he loved it. He saw it experiencing your vehicle, are you messing with me, what in the damnation does it need, Jeff dont you see it needs us for reasons unknown we dont know why. Goodness extraordinary it even knows my name, presently what do I do. Hello do you folks need an impression? The cops and Jeff take a gander at the imprint they take the handle off the entryway and remove, the cops are tailing them. The cops get a report on the handle. They said it had dead skin on it, its not from a human, sew that is extremely peculiar okay 10-4 over. What is your area hang on official the sky is falling, 10-4. What the poop was that Doug? I dont know Ill look, OK. Sacred S*** ah Doug, what the heck, the animal sticks its hand through the vehicle rooftop, and got the cops head and cut it off.

Research Paper Writing Services in the United States

Research Paper Writing Services in the United StatesIf you are considering the possibility of outsourcing research paper writing services in the United States, there are several things you should keep in mind. While there are companies that will not speak with you in detail and will assume you have little knowledge of the work they provide, there are other companies that provide a full-service, as well as a complete customer service department. One aspect of their strategy is to ensure that clients are always satisfied with the level of service provided. They realize that your reputation with the outside world is dependent on the quality of your work.Most companies providing research paper writing services in the United States believe in customer service. This goes far beyond simply showing up at your doorstep and making sure you are doing a good job. They are there to make sure you are satisfied with the work and the level of customer service they provide.Many companies have created their own customer service department that meets the needs of their clients. They are able to provide assistance with writing proposals and research papers and get them completed quickly and efficiently. These companies have great people working for them and they provide excellent service.However, you still need to check out research paper writing services in the United States and choose the best possible service for you. If you have other requirements for the people you work with, be sure you check out the list of requirements. Many companies do not offer everything you might require, so be sure you know what your requirements are before you hire the company. Researching the company first can help you avoid mistakes that could cost you money later.You also need to consider the kind of research paper writing services you are looking for. Is your company looking for background research or one-on-one correspondence? Do you want the company to provide copies of research papers that yo u submitted to an academic journal? It is important to have all these options available, as most companies can get them done, and in some cases, the price for the type of work you need can be less expensive than using another company.One aspect of research paper writing services in the United States that you need to consider is that the quality of the paper you get written depends on how the company does business. They may charge more for the initial order of a single project. They may demand more money upfront for the remainder of the project.Research paper writing services in the United States can be difficult to evaluate without more information about the company you are considering. This article can help you decide if there is a company that can meet your needs.

Grieving The Grieving Process - 1380 Words

The Grieving Process According to Thomas Attig, who made an important distinction between grief and the grieving process, the grieving process is a complex coping process which gives and challenges and opportunities for the griever and also the choices to be made and tasks to be presented with a tremendous amount of energy to be invested. Most people have negative thoughts about grieving process and they believe that grieving process can render the individual passive and helpless. However, according to Attig, â€Å"It is misleading and dangerous to mistake grief for the whole of the experience of the bereaved. It is misleading because the experience is far more complex, entailing diverse emotional, physical, intellectual, spiritual and social†¦show more content†¦There are many similarities between the grieving process (denial, anger, bargaining, depression and acceptance). Shock and Denial: when someone hears the news of someone who is very close to that person is dying or expected to die, the first reaction can be denying the process by thinking that it cannot be true. It is kind of similar to going to a â€Å"temporary safe place† from the ugly realities that one can experience. The denial is a common experience among the newly bereaved and also serves positive functions in the process of adaptation. With time, they tend to understand the losing process and may feel like it is impossible for one to deal with all of the social meanings of death at once. However, denial can protect someone from hearing unbearable experiences at first. Disorganization (confusion): Disorganization or confusion is a bereavement process in which one may feel totally out of control or out of touch with the reality of everyday life.* They feel like life has no meaning and normal/everyday happenings nothing makes sense.*(Some of them go through this disorganization process like 2 to 3 day time period just before the funeral as if on â€Å"automatic pilot† or â€Å"in a daze†)*Disorganization and confusion are normal responses when one’s normal social life has been dramatically changed/destroyed due to some traumatic experiences. Volatile Reactions: When someone’s going through a grieving process, they have a natural tendency to feel angry, frustrated, helpless

Paner A Successful Company With A Bright Future - 1309 Words

While I believe that Panera is a successful company with a bright future, I have a few recommendations which I hope could help Panera further grow their business. I have included a plan of action for each recommendation. I recommend that Panera open drive thru service in all of their restaurants. They could provide drinks and pastries through the drive thru to customers on the go in the morning. This would especially be beneficial during bad weather when consumers are leery of leaving their vehicles. By providing this service Panera will be able to get more of a market share on the morning commuters. To put this in action Panera should first analyze which of their buildings are already situated with an outside wall that could accommodate a window and driving lane. Next Panera should begin the training and construction needed at these stores. Panera should then evaluate any necessary changes to other stores that are within malls, or come to the realization that a drive thru is not an option without moving the stores. Those stores would be last to deal with. I recommend that Panera partner with recording companies to create promotions which will help both Panera and the recording industry. I think Panera would benefit from linking the customer rewards card with music downloads on the internet. In order to do this Panera would need to meet with several recording companies to obtain rights and to make a mutually beneficial agreement. After the agreement is in place Panera

Advances in Developing Human Resources

Questions: Task 1: Qualitative and quantitative survey? Task 2: Steps need to be taking for addressing ethical issues that related to the employees of the Hotel Marriott? Answers: Task 1: Qualitative and quantitative survey questions Introduction The survey is conducted to get the information regarding the issues of satisfaction of the customers; thereby, survey will be based on gathering quantitative as well as qualitative information from the customers and employees. Application of information The identity of the individual responders in survey as well as the opinion providers from the company will not be disclosed due to non-disclosing agreement between the researcher and the responders. In this case, the information gathered from the respondents will be restricted in applying in academic research purpose. The real important information from the survey will not be used in commercial purpose. The research will allow other researcher to use this information for making this research more justifiable in a non-commercial agreement while the same state of usability of information will be applicable on different researchers. It will be a sole idea of the researcher to available this information to the people in analyzed form rather responded form to protect the identities from disclosing in public. The style of responses The questionnaire in the survey will be based either on the responses in a Lickert scale or dichotomous questions to assess the responses. Lickert scale helps in quantifying the responses easily while dichotomous questions help in direction of the survey. In addition to this, the interview will be conducted on basis of some general questions regarding the query related to the current issues to the managers where no options will be given; rather their opinion will be sought regarding the matter. There will be three questions to the managers to get the information on HR policies, strategic implementation of the HR policies and effectiveness of the applied HR policies in operation of Marriott hotel. Quantitative Survey 1. Customers choice is needed to be satisfied by the organisation in order to attain the competitive advantages of the market place- Do you agree with this? Options No. of Respondents Total Respondent Response (%) Strongly Disagree 60 Disagree 60 Neither Agree nor Disagree 60 Agree 60 Strongly Agree 60 2. How far training and teaching of the HR executives may prove to be motivating for Hotel Marriott? Options No. of Respondents Total Respondent Response (%) Very Motivated 60 Somewhat motivated 60 Not very motivated 60 Not at all motivated 60 Not sure 60 3. In order to sustain immense development for an organisation managing the stakeholders is a key issue- Do you agree with this? Options No. of Respondents Total Respondent Response (%) Strongly Disagree 60 Disagree 60 Neither Agree nor Disagree 60 Agree 60 Strongly Agree 60 4. How far training supports the HR executives of Marriott Hotelin rendering proper communication services? Options No. of Respondents Total Respondent Response (%) Satisfactory 60 Little satisfactory 60 Neutral 60 More unsatisfactory 60 Unsatisfactory 60 5. Proving a sophisticated service to the customers, the organisation needs to train its employees to the most so that the customers can be served properly- Do you agree with this? Options No. of Respondents Total Respondents Response (%) Strongly Agree 60 Agree 60 Neutral 60 Disagree 60 Strongly Disagree 60 6. Do you think that with the application of the proper HR policies the organisation will enable itself to achieve the objectives and goals? Options No. of Respondents Total Respondents Response (%) Yes 60 No 60 Dont know 60 7. Do you think that the HR issues applied and taken up by Marriott Hotel is quite intrinsic and suitable for the development of the organization? Options No. of Respondents Total Respondents Response (%) Yes 60 No 60 Dont know 60 Qualitative Survey 1. How far the HR services of Hotel Marriott is quite essential for developing a process in the organization? Response of the manager 2. Do you think that the goals and policies of Hotel Marriott are essentially fulfilled by the application of the strategical HR policies? Response of the manager 3. Does the HR service help in determining the operational strategies? Response of the manager Part 2: Steps need to be taking for addressing ethical issues that related to the employees of the Hotel Marriott This report provides the roles and responsibilities of this agreement are prepared, proper assessment and analysis as necessary. The report will emphasis on ethical issues of the survey. According to the plan, staffs and employees are to develop with their skills so that they can be enabled for performing well (Cairns-Lee, 2015). Identification of the choice of the customers seems to be the mandatory issue, which helps in letting the people to be developed. As Marriott Hotel needs to satisfy the customers, it is to be guaranteed that the employees have protect the confidentiality of the customers (Tawadros, 2015). The service provided with ethical and moral sense will make the customers a loyal. Therefore, training of the staffs is necessary to maintain the confidentiality of the customers personal matters. Ethical issues like maintaining the humanity in the ground for the customers in serving them is necessary. Therefore, it is mandatory to take action against the unethical behavior from the employees while serving the customers. Maintaining proper communication with the customers is also essential which engages in maintaining attachment by Hotel Marriott. With the feedback of the visitors, the hotel needs to properly act which enables them to be essentially managed and manifested (Marchese and Smiraglia, 2013). The role of the employees in this aspect is essentially crucial. Organizing the responsibilities of the employees is a significant issue that needs to be properly managed. Along with the employees, HR managers are also needed to play a quintessence role. The role of the trainer is also quite essential which helps in making the employees satisfied in their approaches. Approach of managing the other stakeholders is also significant (Lin, Zhao and Li, 2014). Suppliers are to be managed providently which helps in attaining better cohesion. However, it is needed to be mentioned that relationship between the senior employees and the other staffs for Marriott Hotel creates a huge gap which is needed to be bridged properly. In order to provide better opportunity to the employees in order to attain the customers satisfaction, proper performance management is needed. Performance indicator of the employees maintained by the HR management is also a significant issue that enables in fetching better performance for the organisation (Kennedy, Bathurst and Carroll, 2015). Further on-job training of the employees with time is also needed that helps in ascertaining better cohesion in the management ethics. Individual performance monitoring is another issue that the organisation is needed to be managed which helps in successful organizational development. Reference List: Cairns-Lee, H. (2015). Images of Leadership Development From the Inside Out.Advances in Developing Human Resources. Crown, H. and Jozwiak, G. (2014). Nursery moves into consultancy.Nursery World, 2014(22), pp.38-39. Kennedy, F., Bathurst, R. and Carroll, B. (2015). Montage: A Method for Developing Leadership Practice.Advances in Developing Human Resources. Lin, Y., Zhao, S. and Li, N. (2014). A study of network-building HR practices for TMT, strategic flexibility and firm performance.Nankai Business Review International, 5(1), pp.95-114. Marchese, C. and Smiraglia, R. (2013). Boundary Objects: CWA, an HR Firm, and Emergent Vocabulary.NASKO, 4(1). Tawadros, T. (2015). Developing the Theater of Leadership: An Exploration of Practice and the Need for Research.Advances in Developing Human Resources.

Violence In Work Essays - Stress, Dispute Resolution,

Violence In Work Violence in the United States has reached epidemic proportions (Mason 1). Increasingly, violent behavior is being observed in the American workplace (McCune 52). This research examines the phenomenon of work-related violence. An overview of the problem is followed by a discussion of possible explanations for such behavior. The increase in the incidence of work-related violence in the United States is characterized by behaviors that range from telephonic threats to murder (Filipczak 39-40). Homicide is now the second most common cause of on-the-job deaths in the United States. Approximately 7,000 work-related homicides occur each year in the United States (Segal 33). More than 80 percent of work-related homicides result from gun-related injuries (Windau 58-9). A general profile of the perpetrator of violent work-related acts is a white male under a high level of stress (Filipczak 39). A more specific profile narrows the age range to 30-40 years old and adds the condition that the individual is entirely dependent financially on the individual's current employment (Schut 125). Victims of work-related violence are predominately males (83 percent) between the ages of 25 and 54 years old (Windau 58-9). The proportion of American workers who have been the victims of physical attacks in connection with their employment over the span of their career is estimated at 15 percent (Lipman 15). Four percent of the total number of homicides in the United States are work-related (Schut 125). With respect to non-fatal violent incidents, however, 16 percent of all such incidents in the United States are work-related. Almost one million non-fatal work-related violent incidents occur each year in the United States (Friedman 4). Approximately 10 percent of these incidents involved the use of handguns (Friedman 4). Violence is most typically an outgrowth of conflict. By definition, conflict is simply a disagreement between two or more parties over some issue, objective, or behavior. A conflict, thus, is a dispute. Violence is an outgrowth of conflict when peaceful dispute mechanisms fail. When family members, co-workers, friends, strangers, ethnic and racial groups, and even entire nations perceive that they are being denied something that they feel they should have (regardless of the validity of their justification for such a perception), the typical response is to identify the party responsible for such denial. When such identification is established, the essence of a conflict situation, the issue and the parties has been defined. Conflict may be the result of genuine inequities among parties, or conflict may stem from cultural differences that shape perceptions. Conflict need not necessarily be detrimental to the parties involved. Effective and peaceable dispute resolution may introduce greater equity into society and bring the parties involved in a conflict closer together; conflict is detrimental, however, when violent behavior is the outcome. The profiles of persons who perpetrate acts of work-related violence always characterize such persons as "loners" (Schut 125). Definitively, loners often experience difficulty both in establishing and maintaining worthwhile personal and group relationships. The integration of individuals into their society stems from the forces that place them within the social system and govern their participation and patterned associations with others. Social values, group memberships, and social roles are conceived as the axes providing the ties that structure social interaction, place the person in society, and order relations with others (Bertrand 22). In effect, actors are integrated into society through the beliefs they hold, the positions they occupy, and the groups to which they belong. Maintaining social patterns, however, is often difficult (Bertrand 23). While great individual variation exists, many people find it increasingly difficult to maintain friendships, neighborhood ties, and family relationships under the changing conditions of their lives. The development and growth of adult groups are functions of four activities described by Bertrand (76). These activities are adaptation, goal attainment, integration, and pattern maintenance and extension. The motives for the development of adult groups include the immediate gratification of personal needs, the gaining of mechanisms for continuing gratification, the pursuit of collective goals, and the gaining of conditions for self-determination. When individuals cannot fulfill these objectives, they may then resort to violent behavior as a consequence. An absence of effective interpersonal communications within organizational settings may be implicated in the estrangement of some individuals from their co-workers and then resort to violent behavior (Weide & Abbott 143). One of the primary requirements for the development of effective interpersonal communications with and between persons is the establishment of interpersonal trust (Bertrand 198). Research indicates that a person will likely distort information received from another that is not trusted. Thus if person 'B' distrusts person 'A', then person 'B' will become evasive, attempt to

Free Essays on Write A Paper

How You Should Present Papers Here are some hints and expectations for your assignments: Any written assignment given to you with more than one class night to complete must be typed. No excuses. Please do your work well ahead of time so that if your printer or computer should explode, you have time to take care of the assignment. Please only count class nights. If I assign you a short paper on Wednesday and we do not meet on Monday, that is still only one class night even though four nights have gone by. If I give an assignment on Monday and ask for it on Wednesday and we meet every day that week, please type it. Figure it out when you write your assignment down in your notebook. When in doubt, please ask. Place your name, period and date in the upper right hand corner of the paper. These facts will be essential for years to come. I want to know who wrote the paper. I will never remember which period of English class you are in, and I want to know how long it has been since I have received your paper and I still haven't marked it. Double space your paper. One inch margins please. I am not a fanatic. I don't take a ruler to your paper. Just try for one inch margins on the sides and top and bottom. It is neater this way. Please use only Times Roman or Arial 12 point font. Assume all assignments are meant to be on paper unless told otherwise. Do not walk in to class with a computer disk. If the assignment was meant to be on paper, have it on paper. Spell check and grammeer check your document. Have your assignments looked at by a talented peer, a parent or a writing tutor before I see it and while there is still time to do something about it. If you should see a minor error on the hard copy, you may correct it in pen or pencil neatly. Neatly! Send writing-related questions and papers for editing and feedback to my attention. Papers should be saved in DOC format, or Rich Text Format, and sent a... Free Essays on Write A Paper Free Essays on Write A Paper How You Should Present Papers Here are some hints and expectations for your assignments: Any written assignment given to you with more than one class night to complete must be typed. No excuses. Please do your work well ahead of time so that if your printer or computer should explode, you have time to take care of the assignment. Please only count class nights. If I assign you a short paper on Wednesday and we do not meet on Monday, that is still only one class night even though four nights have gone by. If I give an assignment on Monday and ask for it on Wednesday and we meet every day that week, please type it. Figure it out when you write your assignment down in your notebook. When in doubt, please ask. Place your name, period and date in the upper right hand corner of the paper. These facts will be essential for years to come. I want to know who wrote the paper. I will never remember which period of English class you are in, and I want to know how long it has been since I have received your paper and I still haven't marked it. Double space your paper. One inch margins please. I am not a fanatic. I don't take a ruler to your paper. Just try for one inch margins on the sides and top and bottom. It is neater this way. Please use only Times Roman or Arial 12 point font. Assume all assignments are meant to be on paper unless told otherwise. Do not walk in to class with a computer disk. If the assignment was meant to be on paper, have it on paper. Spell check and grammeer check your document. Have your assignments looked at by a talented peer, a parent or a writing tutor before I see it and while there is still time to do something about it. If you should see a minor error on the hard copy, you may correct it in pen or pencil neatly. Neatly! Send writing-related questions and papers for editing and feedback to my attention. Papers should be saved in DOC format, or Rich Text Format, and sent a...

ART HISTORY Essay Example | Topics and Well Written Essays - 250 words

ART HISTORY - Essay Example He is also credited with being one of the pioneers of a new form of painting that became popular in Europe in the second half of the twentieth century. Most of his paintings depict his chosen medium, which he sought to explore different forms of art in the early 1960’s. The painting of enlarged copies of black-and-white photographs that only encompassed the use of different shades of grey such as the 1964 picture cow and the 1965 picture kitchen chair catapulted him to fame. This is because he started a new form of using photographs as a starting point rather than a model towards an end in itself. He states that he blurs his images to make everything equal. The aim is to depict images as both equally equal and equally unequal without distorting the intended message. This is shown best in the illustration below. His work does not only include painting blurred pictures, but also multi-colored charts, drawings and

Learning Theory and Simulation Applications for Aviation Training Essay

Learning Theory and Simulation Applications for Aviation Training - Essay Example The use of simulation training in the preparation of military and civilian pilots cannot be ignored and this is mainly used because training based on actual equipment in the real world can be prohibitively expensive and dangerous. "In fact, the military and the commercial aviation industry are probably the biggest investors in simulation-based training. These simulations range in cost, fidelity, and functionality. Many simulation systems have the ability to mimic detailed terrain, equipment failures, motion, vibration, and visual cues about a situation." (Salas and Cannon-Bowers, 2001, p 471). In the training of military and civilian pilots, three essential learning theories such as behaviorism, cognitivism and constructivism are employed. One of the major concepts which guide the design of flight training simulators today is that "transfer of training is highest when similarity of the training and transfer situations is the highest . . . this is the governing principle for most simu lators that are built." ( Adams, 1979). Therefore, simulation training can be comprehended as one of the most effective and practical methods of aviation training which corresponds to the utility of learning theories in the training of civil and military training. Simulation training reflects the most advantageous outcomes

Ecuador Essay Example for Free

Ecuador Essay Ecuador is a very fascinating country. Scientists can use the past information about the geography to figure out the future. For instance, learning how the land has transformed over time in Ecuador may lead to a continuous pattern. Other things that scientists use are tools and techniques. Identifying various rocks and minerals, discovering how the land has been changed, and observing mountain formations and fossils also help to figure out patterns. All of these things allow scientists predict, accurately, what the Earth’s crust will do in the future. Many things about Ecuador’s future landscape can be told through what has happened in the past. When volcanoes are active they erupt and produce lava (called magma when inside the volcano). The lava eventually cools off and leaves a thick layer of igneous rock on the surface. The numerous volcanoes in Ecuador means the soil is very fertile, because the ashes from eruptions act like fertilizer. Therefore it has produced the Amazon Rainforest. Also, volcano lava can create islands. Islands made of lava can be found in Ecuador. Another way Ecuador’s terrain has been transformed through earthquakes. This is because earthquakes cause the Earth’s tectonic plates to crack. Cracks can either create valleys or mountains. These patterns can lead to different kinds of terrain in Ecuador (in the future). Different types of minerals can be used to tell what will happen to the Earth’s crust in the future. By investigating different minerals in your area, you can understand how they were formed. Knowing when and how they, for instance volcanic minerals, were formed, like by a volcano, scientists can tell when the next â€Å"event† will occur. The Moh’s Hardness Scale can help you tell what types of minerals there exist, based on how hard it is to break them. This scale goes from one to ten (one being the softest, ten the hardest). Minerals can also be differentiated by their shape. Some of the shapes are cubic, tetragonal, hexagonal, orthorhombic, monoclinic, and triclinic. Another type of identification is called lustre (shininess). Lustre has two categories. They are metallic lustre (shiny) and non- metallic lustre (dull). The first identification people think of is color. However, this method can be hard to use because there are so many minerals. Streak tests can also be used. This method is when you test the color of the mineral’s powder on unglazed porcelain tiles. Last but not least is figuring out cleavage and fracture. Cleavage and fracture lets you test how something breaks. If it’s cleavage, the break is smooth. If it’s fracture the break has jagged edges. All of these identifications help the scientists figure out what the Earth’s crust will do next. Types of rocks can also help to discover the future land in Ecuador. One type of rock is an igneous rock. Igneous rocks are extrusive rocks. They are made of lava (called magma inside a volcano-magma is intrusive) once it cools down on top of the Earth’s crust. Mountains are most likely to be sedimentary rock because of all of the things that help to build it up. The last type of rock is metamorphic rock. Metamorphic rocks are made when one rock’s form is changed by immense heat and pressure. Evidence of these things is the rock’s appearance, combinations of minerals, and how it looks under a microscope. When figuring out the types of rocks, a pattern may immerge in and on the Earth’s crust. Observations on how Ecuador looked, in the past, and where it was can help scientists to know where it will be and what it will look like in the future. One thousand years ago this region would have been beside Africa. If you look closely you can see where South America of the past was. Like puzzle pieces, many of the continents can be fit together with another continent. Ecuador would also have no islands. There would be very few mountains or volcanoes, a lot bigger plants and more forests, and the temperature would be a little bit warmer than Alberta’s. Then, one hundred years ago, Ecuador was in the same place as it is today. Most likely, there would be a little bit less mountains and volcanoes then there are today. The islands would be about half there size, the temperature would be about the same as now, but there would still be a little bit more forestry. Since the continent moved then, it is hypothesized that it will almost absolutely move more in the future. Ecuador has some very interesting mountain formation patterns and some fossils have been found that are in other continents. When you look at a terrain map, you can see that almost all mountains are near the shoreline. Also most of the mountains are formed in a line or in small groups. Some of the mountain formations in different places even fit together! Scientists are able to figure out, that more mountain formations will be created on other shorelines. Eventually mountains may fill up some regions. The fossils there can also be found in Africa. For instance, if they were filming a Jurassic Park 14 in Ecuador, they could use the dinosaurs’ Kannemeyerid, Lystrosaurus, and Mesosaurus. They could also add the plant glossopteris. All of these plants and dinosaurs are also found in Africa (none of these dinosaurs could swim!!! ). These things let scientists predict even more about the future. The previous information helps scientists with their research. Without these things, people would have a really  Ã‚  hard time trying to figuring out what will happen in the future. All of these methods let professionals predict what the Earth’s crust will do next.

Children with Learning Disabilities Essay -- Education Disability Essa

Children with Learning Disabilities Do you know anyone who suffers from a learning disability? There are several disabilities out there, so chances are you must know someone who battles with the day-to-day hassles. But, are learning disabilities really a hassle? More often than not, this can be considered a misconception. Learning disabilities (LD) affect the way a person â€Å"of at least average intelligence receives, stores, and processes information† (NCLD 2001). This neurological disorder prevents children especially from being able to perform well academically. Therefore more time and special programs are fostered to them. Once one is educated about what the disability means, the causes of LD, what programs are available to overcome the difficulties of learning, and parents learn methods to help the child at home-- the learning disability is no longer considered a hassle, but instead a battle to be conquered. As common as learning disabilities may be, not every child in America is affected, however, the number may be larger than one thinks. In 2001, over 2.9 million children were diagnosed with a learning disability. The number is not accurate since some definitions of a learning disability are different than others. (NCLD 2001) Some of the most common are dyslexia, dysgraphia, and dyscalculia. Typically one who suffers from a learning disability has difficulty in writing, reading, speaking, listening, and mathematics (NCLD 2001). They may also have short-term memory loss and will frequently let their emotions overpower their reasoning. They may have a hard time paying attention in class and find ways to avoid work, especially when they find the material too difficult. (Silverman) They are disorganized in bo... ...ion about Learning Disabilities. Retrieved March 26, 2002, from http://kidsource.com/NICHCY/learning_disabilities.html NCLD (2002). The ABC’s of Learning Disabilities. Retrieved February 16, 2004, from http://www.ncld.org/LDInfoZone_FactSheetIndex.cfm NICHCY (2004, Jan.). Learning Disabilities. Retrieved February 16, 2004, from http://www.nichcy.org/pubs/factshe/fs7txt.htm#intro NIMH (19999, June1). Learning Disabilities. Retrieved February 16, 2004, from http://www.nimh.nih.gov/publicat/learndis.htm NLM (2003, July 25). Medline Plus. Retrieved February 16, 2004, from http://www.nlm.nih.gov/medlineplus/learningdisorders.html Silverman, Linda (n/a) Gifted Children with Learning Disabilities. Retrieved April 21, 2004 from http://members.aol.com/discanner/gtld.html

Krispy Kreme

Krispy Kreme Doughnuts, Inc. FIN Professor XXX XXXX Month xx, xxxx History Krispy Kreme was founded by Vernon Rudolph after he purchased the famous secret recipe of yeast-raised doughnuts in 1937 from a French chef in New Orleans. Rudolph began to sell these doughnuts wholesale to supermarkets. The demand for his doughnuts grew quickly, and by cutting a hole in the wall of the factory to sell directly to customers the concept of Krispy Kreme retail stores was born. The retail concept for Krispy Kreme doughnuts allowed Rudolph to grow his factory stores to 29 shops in 12 states by the late 1950’s.When Rudolph died in 973 Beatrice Foods bought his company and expanded it to more than 100 locations and expanded the menu to include soups and sandwiches. Beatrice tried to reduce costs by changing the appearance of the stores and using cheaper ingredients. This negatively affected the company and Beatrice sold the company to a group of franchise owners. This group of owners was led by Joseph McAleer, who was the first Krispy Kreme franchisee. The leveraged buyout was completed for $24 million in 1982. The new group brought back the original recipe and logo.By 1989 the group was almost debt free and they were beginning to expand. The company CEO, Scott Livengood, took the company public in April of 2000. The share price after the first day was $40. 63. Holes in Doughnut Accounting Practices In May of 2004 Krispy Kreme announced to its investors that they should expect earnings to be 10% lower than predicted. It was at this time that the low-carb diet had taken the U. S by storm, and Krispy Kreme blamed this low-carb diet for their low wholesale and retail sales.They also announced the sales of a the Montana Mills bakery chain of 28 bakery cafe’s that had been acquired in January of 2003 for $40 million in stock. Krispy Kreme also announced that the Hot Doughnut and Coffee Shops were falling short of expectations and three of them were closing at a cost o f $7 to $8 million. Krispy Kreme (KKD) stock price closed down 30% that day. Shortly after on May 25th, 2004 when the Wall Street Journal published a story about how Krispy Kreme handled is accounting for franchise acquisitions.According to the article Krispy Kreme recorded the interest paid by the franchisee as interest income for immediate profit, except that Krispy Kreme booked the purchase cost of the franchise as an intangible asset and did not amortize it. In the repurchase agreement of the 7 stores in Michigan, they allowed one of the franchises top executives to stay on with the company after the repurchase. This executive left the company shortly after closing the deal, and had to pay him $5 million in severance which Krispy Kreme also rolled into the unamortized-asset category. Krispy Kreme claimed it followed GAAP standards and had done nothing wrong.The final shoe to drop as on July 29th, 2004 when Krispy Kreme announced that the Securities and Exchange Commission (SEC) had launched an informal investigation related to â€Å"franchise reacquisitions and the company’s previously announced reduction in earning guidance†. Krispy Kreme (KK) shares fell another 15%. The revelations about the companies accounting practices and showing interest as immediate income and not amortizing the repurchased franchises but rather showing them as intangible assets alone could justify the devaluation of their stock price by approx. 45%.Couple their earnings decline and the announcement of store closings and it easily can be justified. Couple that with the fear of the unknown. If Krispy Kreme was treating their interest and reacquired franchises as they were which seems to be blatantly wrong, what else might the SEC find during their investigation? This fear would certainly drive investors away and their share price down. The facts along with its ratings being dropped by 50% of analysts to â€Å"Hold† from â€Å"buy† a few months earlier. K rispy Kreme Deep Fried and Possible Deeper Issues Krispy Kreme grew incredibly quickly in the years leading up to the nvestigation (as shown in the chart below) and then may have tried to meet Wall Street expectations through some questionable practices such as shipping more product or pulling ahead product orders, then allowing the orders to be returned shortly after for credit. â€Å"Testimony by a former sales manager at a Krispy Kreme outlet in Ohio, said a regional manager ordered that retail store customers be sent double orders on the last Friday and Saturday of the 2004 fiscal year, explaining â€Å"that Krispy Kreme wanted to boost the sales for the fiscal year in order to meet Wall Street projections. The witness said the manager explained that the doughnuts would be returned for credit the following week – once fiscal 2005 was under way† (Chin, 2005). It seems pretty clear that Krispy Kreme was using questionable methods to inflate profits. Investors also l ater found out that Scott Livengood (CEO), the former COO John W. Tate, and the former CFO Randy Casstevens, â€Å"unloaded more than 475,000 shares of Krispy Kreme stock for proceeds of $19. 8 Million†, (Chin, 2005) while they were fully aware sales were declining since January of 2003.During this investigation, Scott Livengood, Krispy Kreme’s CEO announced his retirement. It would seem to me that there may be some deeper issues with Krispy Kreme and if I were a shareholder I would want out, or to be certain that Krispy Kreme’s accounting mess was cleaned up. The chart below shows Krispy Kreme’s performance during the years leading up to the investigation. Krispy Kreme Re-made Fresh Today Krispy Kreme’s stock has not fully recovered, (see chart below), but as of the end of 2012 Krispy Kreme seems to have made a comeback. â€Å"Krispy Kreme Doughnuts, Inc. Krispy Kreme) is a retailer and wholesaler of doughnuts complementary beverages and treats a nd packaged sweets. The Company’s principal business is owning and franchising Krispy Kreme stores, at which a variety of doughnuts, including the Company’s Original Glazed doughnut, are sold and distributed together with complementary products, and where a broad array of coffees and other beverages are offered. As of January 29, 2012, there were 234 Krispy Kreme stores operated domestically in 38 states and in the District of Columbia, and there were 460 shops in 20 other countries around the world.Of the 694 total stores, 292 were factory stores and 402 were satellites. The Company operates in four segments: Company Stores, domestic franchise stores, international franchise stores, and the KK Supply Chain† (â€Å"Krispy Kreme Doughnuts†). As of close of business on Friday last week KKD traded at $14. 80, way below its heyday when the stock traded in the $40’s but it is double its all-time low. Krispy Kreme doughnuts (KKD as of March 22, 2013 When compared to its competitors Krispy Kreme’s P/E is 49. 33. This is much higher than the others but its P/S is in the middle.Krispy Kreme’s competitors are listed as Dunkin’ Brands Group, Einstein Noah restaurant Group, and Starbuck Corporation. Below is the direct competitor comparison. Direct Competitor Comparison| | | KKD| DNKN| BAGL| SBUX| Industry| Market Cap:| 989. 57M| 3. 94B| 253. 09M| 42. 99B| 384. 28M| Employees:| N/A| 1,104| 6,912| 160,000| 10. 87K| Qtrly Rev Growth (yoy):| 0. 16| -0. 04| -0. 04| 0. 11| 0. 30| Revenue (ttm): | 435. 84M| 658. 18M| 427. 01M| 13. 66B| 453. 84M| Gross Margin (ttm):| 0. 17| 0. 79| 0. 21| 0. 57| 0. 31| EBITDA (ttm):| 47. 93M| 304. 86M| 48. 46M| 2. 46B| 47. 5M| Operating Margin (ttm): | 0. 09| 0. 38| 0. 07| 0. 14| 0. 07| Net Income (ttm):| 20. 78M| 108. 18M| 12. 74M| 1. 43B| N/A| EPS (ttm):| 0. 30| 0. 93| 0. 74| 1. 86| 0. 78| P/E (ttm):| 49. 33| 39. 95| 20. 01| 30. 87| 29. 99| PEG (5 yr expected):| 1. 02| 1. 58| 0. 98| 1. 43| 1. 50| P/S (ttm):| 2. 24| 5. 96| 0. 59| 3. 13| 1. 04| | | | | Suggestions for a Krisp/Klean Future Making Doughnuts I three things I might suggest if I were the CFO for Krispy Kreme doughnuts would be to insure open communication with investors and insure them that internal auditing systems are in place.I’m sure that investors lost all trust in the previous management because of the questionable practices that were followed. Krispy Kreme needs to rebuild that trust by having open lines of communication with its investors. I would take a serious look at closing unprofitable stores, and research other markets to open more stores. Some areas may still be underperforming while others are booming. Concentrate on the areas that show better potential and take advantage of that market while it is supporting growth. Because their competitors seem to offer expanded menus I would concentrate on healthy choices for the lunchtime crowd.Everyone is aware of Krispy Kreme’s doughnuts, but I’m not so sure their other menu items are well known as an option for lunch/brunch. Other than the morning rush for doughnuts, they could make their stores more profitable with being the †go toâ€Å" spot for lunch also. References Chin, N. (2005). Krispy Kreme Dougnuts: Empty calories or empty profits? Retrieved from http://www. corporateconflicts. com/index-sb-cases-kk. html Krispy kreme doughnuts. (n. d. ). Retrieved from http://www. google. com/finance? client=ob&q=NYSE:KKD Krispy Kreme Krispy Kreme Doughnuts, Inc. FIN Professor XXX XXXX Month xx, xxxx History Krispy Kreme was founded by Vernon Rudolph after he purchased the famous secret recipe of yeast-raised doughnuts in 1937 from a French chef in New Orleans. Rudolph began to sell these doughnuts wholesale to supermarkets. The demand for his doughnuts grew quickly, and by cutting a hole in the wall of the factory to sell directly to customers the concept of Krispy Kreme retail stores was born. The retail concept for Krispy Kreme doughnuts allowed Rudolph to grow his factory stores to 29 shops in 12 states by the late 1950’s.When Rudolph died in 973 Beatrice Foods bought his company and expanded it to more than 100 locations and expanded the menu to include soups and sandwiches. Beatrice tried to reduce costs by changing the appearance of the stores and using cheaper ingredients. This negatively affected the company and Beatrice sold the company to a group of franchise owners. This group of owners was led by Joseph McAleer, who was the first Krispy Kreme franchisee. The leveraged buyout was completed for $24 million in 1982. The new group brought back the original recipe and logo.By 1989 the group was almost debt free and they were beginning to expand. The company CEO, Scott Livengood, took the company public in April of 2000. The share price after the first day was $40. 63. Holes in Doughnut Accounting Practices In May of 2004 Krispy Kreme announced to its investors that they should expect earnings to be 10% lower than predicted. It was at this time that the low-carb diet had taken the U. S by storm, and Krispy Kreme blamed this low-carb diet for their low wholesale and retail sales.They also announced the sales of a the Montana Mills bakery chain of 28 bakery cafe’s that had been acquired in January of 2003 for $40 million in stock. Krispy Kreme also announced that the Hot Doughnut and Coffee Shops were falling short of expectations and three of them were closing at a cost o f $7 to $8 million. Krispy Kreme (KKD) stock price closed down 30% that day. Shortly after on May 25th, 2004 when the Wall Street Journal published a story about how Krispy Kreme handled is accounting for franchise acquisitions.According to the article Krispy Kreme recorded the interest paid by the franchisee as interest income for immediate profit, except that Krispy Kreme booked the purchase cost of the franchise as an intangible asset and did not amortize it. In the repurchase agreement of the 7 stores in Michigan, they allowed one of the franchises top executives to stay on with the company after the repurchase. This executive left the company shortly after closing the deal, and had to pay him $5 million in severance which Krispy Kreme also rolled into the unamortized-asset category. Krispy Kreme claimed it followed GAAP standards and had done nothing wrong.The final shoe to drop as on July 29th, 2004 when Krispy Kreme announced that the Securities and Exchange Commission (SEC) had launched an informal investigation related to â€Å"franchise reacquisitions and the company’s previously announced reduction in earning guidance†. Krispy Kreme (KK) shares fell another 15%. The revelations about the companies accounting practices and showing interest as immediate income and not amortizing the repurchased franchises but rather showing them as intangible assets alone could justify the devaluation of their stock price by approx. 45%.Couple their earnings decline and the announcement of store closings and it easily can be justified. Couple that with the fear of the unknown. If Krispy Kreme was treating their interest and reacquired franchises as they were which seems to be blatantly wrong, what else might the SEC find during their investigation? This fear would certainly drive investors away and their share price down. The facts along with its ratings being dropped by 50% of analysts to â€Å"Hold† from â€Å"buy† a few months earlier. K rispy Kreme Deep Fried and Possible Deeper Issues Krispy Kreme grew incredibly quickly in the years leading up to the nvestigation (as shown in the chart below) and then may have tried to meet Wall Street expectations through some questionable practices such as shipping more product or pulling ahead product orders, then allowing the orders to be returned shortly after for credit. â€Å"Testimony by a former sales manager at a Krispy Kreme outlet in Ohio, said a regional manager ordered that retail store customers be sent double orders on the last Friday and Saturday of the 2004 fiscal year, explaining â€Å"that Krispy Kreme wanted to boost the sales for the fiscal year in order to meet Wall Street projections. The witness said the manager explained that the doughnuts would be returned for credit the following week – once fiscal 2005 was under way† (Chin, 2005). It seems pretty clear that Krispy Kreme was using questionable methods to inflate profits. Investors also l ater found out that Scott Livengood (CEO), the former COO John W. Tate, and the former CFO Randy Casstevens, â€Å"unloaded more than 475,000 shares of Krispy Kreme stock for proceeds of $19. 8 Million†, (Chin, 2005) while they were fully aware sales were declining since January of 2003.During this investigation, Scott Livengood, Krispy Kreme’s CEO announced his retirement. It would seem to me that there may be some deeper issues with Krispy Kreme and if I were a shareholder I would want out, or to be certain that Krispy Kreme’s accounting mess was cleaned up. The chart below shows Krispy Kreme’s performance during the years leading up to the investigation. Krispy Kreme Re-made Fresh Today Krispy Kreme’s stock has not fully recovered, (see chart below), but as of the end of 2012 Krispy Kreme seems to have made a comeback. â€Å"Krispy Kreme Doughnuts, Inc. Krispy Kreme) is a retailer and wholesaler of doughnuts complementary beverages and treats a nd packaged sweets. The Company’s principal business is owning and franchising Krispy Kreme stores, at which a variety of doughnuts, including the Company’s Original Glazed doughnut, are sold and distributed together with complementary products, and where a broad array of coffees and other beverages are offered. As of January 29, 2012, there were 234 Krispy Kreme stores operated domestically in 38 states and in the District of Columbia, and there were 460 shops in 20 other countries around the world.Of the 694 total stores, 292 were factory stores and 402 were satellites. The Company operates in four segments: Company Stores, domestic franchise stores, international franchise stores, and the KK Supply Chain† (â€Å"Krispy Kreme Doughnuts†). As of close of business on Friday last week KKD traded at $14. 80, way below its heyday when the stock traded in the $40’s but it is double its all-time low. Krispy Kreme doughnuts (KKD as of March 22, 2013 When compared to its competitors Krispy Kreme’s P/E is 49. 33. This is much higher than the others but its P/S is in the middle.Krispy Kreme’s competitors are listed as Dunkin’ Brands Group, Einstein Noah restaurant Group, and Starbuck Corporation. Below is the direct competitor comparison. Direct Competitor Comparison| | | KKD| DNKN| BAGL| SBUX| Industry| Market Cap:| 989. 57M| 3. 94B| 253. 09M| 42. 99B| 384. 28M| Employees:| N/A| 1,104| 6,912| 160,000| 10. 87K| Qtrly Rev Growth (yoy):| 0. 16| -0. 04| -0. 04| 0. 11| 0. 30| Revenue (ttm): | 435. 84M| 658. 18M| 427. 01M| 13. 66B| 453. 84M| Gross Margin (ttm):| 0. 17| 0. 79| 0. 21| 0. 57| 0. 31| EBITDA (ttm):| 47. 93M| 304. 86M| 48. 46M| 2. 46B| 47. 5M| Operating Margin (ttm): | 0. 09| 0. 38| 0. 07| 0. 14| 0. 07| Net Income (ttm):| 20. 78M| 108. 18M| 12. 74M| 1. 43B| N/A| EPS (ttm):| 0. 30| 0. 93| 0. 74| 1. 86| 0. 78| P/E (ttm):| 49. 33| 39. 95| 20. 01| 30. 87| 29. 99| PEG (5 yr expected):| 1. 02| 1. 58| 0. 98| 1. 43| 1. 50| P/S (ttm):| 2. 24| 5. 96| 0. 59| 3. 13| 1. 04| | | | | Suggestions for a Krisp/Klean Future Making Doughnuts I three things I might suggest if I were the CFO for Krispy Kreme doughnuts would be to insure open communication with investors and insure them that internal auditing systems are in place.I’m sure that investors lost all trust in the previous management because of the questionable practices that were followed. Krispy Kreme needs to rebuild that trust by having open lines of communication with its investors. I would take a serious look at closing unprofitable stores, and research other markets to open more stores. Some areas may still be underperforming while others are booming. Concentrate on the areas that show better potential and take advantage of that market while it is supporting growth. Because their competitors seem to offer expanded menus I would concentrate on healthy choices for the lunchtime crowd.Everyone is aware of Krispy Kreme’s doughnuts, but I’m not so sure their other menu items are well known as an option for lunch/brunch. Other than the morning rush for doughnuts, they could make their stores more profitable with being the †go toâ€Å" spot for lunch also. References Chin, N. (2005). Krispy Kreme Dougnuts: Empty calories or empty profits? Retrieved from http://www. corporateconflicts. com/index-sb-cases-kk. html Krispy kreme doughnuts. (n. d. ). Retrieved from http://www. google. com/finance? client=ob&q=NYSE:KKD Krispy Kreme INTRODUCTION First, I will discuss the environment of Krispy Kreme and my analysis as to what led to the company’s position in 2004. Second, I will discuss the financial health and current condition based upon the historical income statements and balance sheets. Third, I will discuss the financial ratios in relation to the financial statements. Fourth, I will discuss if Krispy Kreme was financially healthy at the end of 2004. Fifth, I will discuss my assessment of Krispy Kreme’s health and why I think the stock price dropped by 80% between 2003 and 2004.Sixth, I will discuss why I think the market reacted so negatively to the disclosures about adverse results and the revelations in the Wall Street Journal regarding the firm’s accounting methods for the franchise rights. Lastly, I will provide my recommendations for turning around Krispy Kreme Doughnuts’ business. COMPANY POSITION Krispy Kreme Doughnuts started small by selling directly to grocery stores. T heir doughnuts became so popular they began selling directly to customers. They sold a delicious doughnut and a viewing experience.When Beatrice Foods bought the company, her business model did not succeed because it expanded the product line in the opposite direction of what consumers wanted and she inputted cheap ingredients into a popular recipe which sacrificed taste. When she sold the company to the group of franchisees, it pushed the company back into a positive direction by bringing back the original recipe. Krispy Kreme was debt-free by 1989 and their IPO left them with a market capitalization of nearly $500 million in 2000.They appeared to be on the right track but, it seemed they were expanding too rapidly. They allowed franchisees to place their stores in locations that were not favorable, resulting in the franchises not doing well enough and owing Krispy Kreme Doughnuts millions. Krispy Kreme relied on the income from franchised stores purchases of equipment and mixes to o much. They also had their product in too many locations, creating an increase of supply and a decrease in demand. HISTORICAL FINANCIAL STATEMENT ANALYSISOn further analysis of the historical income statement, it seems that Krispy Kreme Doughnuts’ operating expenses are increasing gradually every year and are over 75% of total revenues for each year. The only income statement item that has decreased significantly was interest income from 2002 through 2004. Everything else seemed to point towards a profitably company because both gross profit and net income were increasing by at least 2% every year. On further analysis of the historical balance sheet there we some large red flag items.Property and equipment, net of depreciation was a significant portion of total assets each year. Most of the equipment they created was sold to franchisees and used in each company owned or franchisee owned factory stores. The significant amount on their balance sheet could have meant that they were manufacturing equipment faster than they were selling it to their franchises or due to the fact that they were expecting to expand, but were not able to expand to the extent they wanted to. As a percent of total assets, accounts receivable declined from 17% in 2000 to 7 % in 2004.Inventories were significantly increasing each year, but one would assume that some of their inventory would have to be written of due to the items expiration date (doughnuts can only last so long, so they appear to not be selling as much). Reacquired franchise rights, goodwill and other intangibles significantly increased starting in 2002, and every year after that. It rose in those years to be close to one third (30%) of total assets, which was the biggest item percentage wise other than property and equipment. The most significant item on the liabilities and shareholders’ equity section of the balance sheet is common stock.Every year common stock was close to 50% of total liabilities and shar eholders’ equity. In my opinion, Krispy Kreme Doughnuts, recognized they were in trouble with the increasing failures of franchises and kept issuing more stock in hopes to bail themselves out. FINANCIAL RATIO ANALYSIS In exhibit seven the time series of the ratios raise one specific question. The inventory turnover raises the question as to why it was taking longer for their inventory to sell. When converted to days, the ratio determined that their inventory took over twenty-three days to turnover in 2003.It seems that Krispy Kreme Doughnuts’ inventory was over saturated in the market. With an abundance in supply, it seems that their doughnuts were not as in demand. When comparing Krispy Kreme Doughnuts’ financial ratios to others in the industry, I determined that Krispy Kreme was doing better in some areas than those in the industry such as with their liquidity ratios. Krispy Kreme’s liquidity ratios were significantly higher than any company in its ind ustry. In other areas, such as profitability ratios, Krispy Kreme was about average compared to other companies.Krispy Kreme’s activity ratios were significantly lower than any other company in its industry, meaning their assets are not turning over as much as other companies. In such an industry, product seems to move fast, which further supports my notion that their product was becoming less popular due to the saturated market. It seems a lot more companies in this industry support operations with debt rather than capital, Krispy Kreme was doing the opposite. Exhibit nine supports this position because no other company had a significant amount of shareholders’ equity like Krispy Kreme.Other companies were better able to handle their operating expenses keeping them closer to 50% of net sales, unlike Krispy Kreme who kept theirs closer to 75%, but Krispy Kreme also had a higher percent of net sales in relation to operating profit and profit before taxes. FINANCIALLY HE ALTHY AT YEAR END 2004? In my opinion, Krispy Kreme Doughnuts is not completely healthy at the financial year end of 2004. Their income statement shows an increased net income from the year before, but I believe that increase can only last so long.With the inability to expand further, and current operations decreasing more than they are making, I do not expect their net income to increase by year end 2005. Everything on their balance sheet is increasing, including their inventory. They need to realize that they are simply not selling product. Although their debt is low, that is from the increasing stockholders’ equity in the form of stocks. With the outlook of the company not good, they cannot expect to support their operations with the issuance of new stock. They need to find a new way to finance their operations and ecrease their operating costs. STOCK PRICE DECREASE AND NEGATIVE MARKET REACTION In my opinion investors recognized the same warning signs that I did when analy zing Krispy Kreme Doughnuts’ financial statements and decided to drop their losses while they could still make some kind of profit selling off the stock. When Krispy Kreme announced to investors to expect earnings to be â€Å"10% lower than anticipated, claiming that the recent low-carbohydrate diet trend in the US had hurt wholesale and retail sales,† I think they further expected that something was not right with the picture they were portraying.The Wall Street Journal article, revealed an accounting practice that was not commonly followed by others in Krispy Kreme’s industry. When the SEC launched an informal investigation into the â€Å"franchise reacquisitions,† investors jumped ship as fast as they could. The significant decrease in stock from 2003 to 2004, was investors getting nervous and protecting themselves from their stock being worth near nothing. RECOMMENDATIONS In my opinion Krispy Kreme Doughnuts needs to make radical changes to the way it conducts business.I think they should completely stop off-premise sales, making their product only available in factory stores. This would hopefully decrease their inventory and decrease operating expenses related to the fleet of trucks that deliver product to grocery stores. Selling their product in factory stores only will hopefully recreate the demand for the doughnuts that there once was. I also believe that they should decrease the amount of franchises and refocus to company owned stores.Franchisees might not properly know how to pick a location or be properly trained, as seen with the increase of failing franchises. This would decrease the large amount on their balance sheet from reacquiring franchises. Focusing their business to one or two types of primary sources of income and reducing expenses would be a way to help lower market saturation of their product. Having more company owned factory stores, provides Krispy Kreme a chance to have more control over their operations a nd not depend on franchisees to make a profit for them.

Apple s Rise From An Obscure Computer Company - 5499 Words

Table of Contents Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 2 Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Pages 2-3 Economic Factors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Pages 3-4 Labor and Wage Pressures†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Pages 4-5 Currency Fluctuation Effects†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Pages 5-7 Economies of Scale†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Pages 7-8 Technological Advancement Savings†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Pages 8-9 Tariff Hindrances†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 9 Open Economy vs. Growth†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...Page 10 Speculation, Hedging, and Arbitrage†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 11 Current Trade Policy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 12 Trade Policy Evaluation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 13 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 14 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Pages 15-16 Executive Summary This research paper will seek to describe Apple’s rise from an obscure computer company to the World leader in electronic devices. 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