Seminole Indians :: essays papers

Seminole IndiansEffects on European Settlers and The United States.Timeline of Seminole History1528-Spain lands in Florida for first time (Cabeza de Vaca),1817-First Seminole War.1819-Spain cedes Florida to the United States.1832-Second Seminole War begins.1835-Osceola is captured by Andrew Jackson.1838-Osceola dies in Federal Prison.1842-Second Seminole War ends.1845-Third Seminole War.1907-Oklahoma Enters the union with most of the residents from the southeast part of The United States.In June of 1528 Cabeza de Vaca and the Spanish came to what is now known as Florida for the first of many trips. They came capturing the women and children on with one governor of the Seminole Tribe. The Seminole asked for their family line members back. Spain gave them the women and children but not the governor. Spain responded by attacking and chasing the Indians across the swamps killing only one Indian. The Spanish attacked at once again and only killed one Indian again. The Spanish fled to their boats escaping Florida. The Seminole had mounted their first of many defenses against European Settlers that would wreak havoc on The United States of America in the 19th century. Who are these light skinned throng who come tour landThey arrest our chief and take away our women and childrenWe ask for our people back, and they gave us our women and children, but not our chiefThen they attack us, not defeating us they flee in terror, killing one manThey say our land and our people are poorThey attacked us once more but our strong warriors held up They fled to their ships and departedThese light skinned men were foolish to try to pertain us around on our landThey killed two of our kin members and a Spanish commander in battleThis poem was called Foolish White nation and was inspired by Alvarez Nunez Cabeza de Vaca from Relation of Alvarez Nunez Cabeza de Vaca.Seminole is a word that means wild or those who camp at distances. It is equal to the American word frontiersman. The Seminole were a tribe that broke off from the Creek civilization of Georgia. The Seminole were from the southeast region of the United States. The tribe lived in houses called chickees (see drawing one)When white people came to colonize, as time went on, they referred to the Seminole tribe as part of the Five Civilized Tribes. The other four tribes were the Choctaws, the Chickasaws, the Creek, and the Cherokee.

Catcher In The Rye :: essays research papers

                         Catcher in the Rye Essay     "I keep picturing all these kids vie some game in this big field of rye and all. Thousands of little kids, and nobodys big but me. And Im standing on the edge of some crazy dip -What do I have to do, I have to catch them. I mean their running, and they dont look where their button, so I must come out of someplace and catch them."(Salinger,173)     J.D. Salinger, in his timeless classic, The Catcher in the Rye, a novel depicting the complications of life as an adolescent, uses reality verses allusion, phoniness in society, and the loss of innocence as themes in his novel, to present the true inner character of Holden Caufield. Beginning to learn the truths of society and growing up, sixteen year old, Holden has a hard time adjusting to maturity. after the death of his younger broth er Allie, his inability to remain in one school, and his ongoing dislike of many people and their morals, Holden has been driven to depression in which he dispenses to a psycoanaylgist throughout the novel.      Through his novel, Salinger incorporated the theme reality verses allusion, to demonstrate how the mind of some adolescents are so unwilling to face the truths of society. As express above, Holden wishes to accomplish an futile task, save children from growing up, and protect them from the corruption of adulthood. The following presents an example of Holdens inability to grasp the differences between reality and allusion. "Somebody written Fuck You on the wall. It drove me damn dear crazy. I thought how Phoebe and all the other kids would see it, and then how theyd wonder what the hell it mean, and finally some grubby kid would tell them- all cockeyed, so I rubbed it out."(Salinger,201) Presented here, an another example on how Holden once again attempts to accomplish the impossible, save children from the words and instances that they are going to transpire no matter how hard someone desires to hide it. Holden allows himself to live in a state of unrealistic thoughts, with the idea that change will eer be deleterious. Yet Holden seems frightened to admit to himself that change and development are a necessary part of reality. The only way one would be fitting to avoid change would be to die young, avoiding maturity, and maintaining innocence. Holdens dislike towards change attracts his interest to the museum, because a museum continues to be never changing, the displays are forever set in stone, and preserved.

Employee Compensation and Turnover Essay -- Human Resources Management

Employee Compensation and Turnover Often, an excessively high turnover rate compared to the industry standard is a symptom of problems within the organization (Gomez-Mejia, Balkin & Cardy 1998). Managers must realize that high staff turnover can prove costly, particularly to small businesses (Oliver 1998). Strategies have to be crafted that allow minimize turnover and the cost associated with it. Although strategies used to retain employees can be expensive, turnover is a cyclical problem that usually becomes more expensive in the long run (Brannick 1998). Costs that organizations face when employees depart include recruitment costs associated with finding replacements, selection costs associated with interviewing, relocating and screening, training costs and separation costs such as severance pay (Gomez-Mejia, Balkin, & Cardy 1998). Managers can reward employees with tangible or intangible stipend (Brannick 1998). Tangible compensation includes salary increases, benefits, bonuse s, potential for progression and stock options (Brannick 1998). The good news for managers is that there are also inexpensive strategies that can be implemented to make and keep employees happy with their jobs. Intangible compensation includes respect, feedback, recognition, the opportunity to be heard and encouragement (Armentrout 1998). All of these means of compensation can be effective if managers take the time to get to know their employees and what makes them happy. The forgiving resource function, compensation management is at the center of all of these issues. THE EFFECTS OF TURNOVEREmployee turnover rate is defined as the measure of the rate at which employees leave a firm (Gomez-Mejia, Luis, Balkin & Cardy 1998). Turnover has b... ... (1998). Controlling employee turnover 5 paragraphs. Online. getable WWWhttp//www.auxillium.com/staffing.htm Brannick, Joan (1998). Decreasing the staggering costs of turnover in your organization 14 paragraphs. Online. Available WWWhttp// www.florida-speakers.com/turnover-costs.htm Condodina, Jen, Ermel, Lauren (1997). Compensating packages changing shape. HRFocus, p.S-1. Davis, Barbara (1997). Strategies for managing retention. HRFocus, p.S-3. Gomez-Mejia, Luis, Balkin, David, Cardy, Robert (1998). Managing Human Resources, New Jersey Prentice Hall. Oliver, Judith (1998). High staff turnover- find out why your staff are leaving. Management Today, p.84. Shaw, Jason, Delery, John, Jenkins, Douglas, Gupta, Nina (1998). An organization-level abbreviation of voluntary and involuntary turnover. Academy of Management Journal, 41, p.511.

Tom Green Vs. Cheech Maron :: essays research papers

Tom verdancy is the type of guy who probably got kicked out of class all the time. Teachers, Principal, and administrators knew his name. The guy who was never takenseriously.Tom Green is a male Stefanie. The reason being, in comparison, both are hyper,crazy, and love to make other laugh and just straight out have a good time. Tom isguaranteed to make people laugh and take his show to the extreme. From particle jokes tocrazy pranks pulled, to candid cameras and cruel humor. ( clean humor) No one is attenuatedwhile the camera is rolling, with the exception of Tom. a good time Little Rascals is a kind of movie that has a cute humor to me. In the movie, itsbased on young kids, between the ages of 6 and 8 years old, who try and accomplishdeeds that great of adults. There always getting held keister one way or another. Forexample, when Alfalfa tries to be ro whiletic with Darla, the gang always seems to catchhim in the act. So the gang gives him consequences since their club is the he manwomen haters, so his punishment was to sleep at the club house that was burned down toa crisp, out in a storm, and had to watch it. Thinking at that place were monsters, and bums outthere to get him, unable to sleep, all for the love of Darla. Another situation would bewhen Buckwheat was sent to call the give the sack department for when the club house was burntdown, and when he finally went to the phone booth, he didnt know the number, andquestioned whats the number for 911? And left..Im graceful is a song that is from T.L.Cs latest release. The song talks nigh,Society, how it has changed and how girls will do any type of reconstruction to their bodyjust to look snap off. This topic really opens peoples eyes in the song. As you listen to it,you will finally/if not already notice how todays women are doing any type of surgery for some attention, and love from another. If you look good, you will be accepted insociety, for being so pretty. But the pretty really counts inside if you think about it. Tosome it is all about what size of bust, waist, or hips you got, wheter you got it going onor not. This topic is really effecting teens in todays world. Stereotyping the look is whatits all about. unhappily it is true, but I feel the song will help others notice what is really up

Things Fall Apart Essay examples -- essays research papers

Things Fall ApartChinua Achebe?s Things Fall Apart is a narrative story that follows the life of an African piece of music called Okonkwo. The setting of the book is in eastern Nigeria, on the eve of British colonialism in Africa. The novel illustrates Okonkwo?s struggles, triumphs, and his eventual downfall, all of which basically coincide with the Igbo?s society?s struggle with the Christian religion and British government. In this essay I give give a biographical account of Okonwo, which will serve to help understand that social, political, and economic institutions of the Igbos.At the beginning of the novel Okonkwo was a fairly wealthy and tumefy-respected member of the Igbo society, but it had not al agencys been that way for him. Okonkwo?s father, Unoka, had been a lazy valet who would rather play his flute than take care of his crops. Unoka was said to be a charming man, and was able to relieve large amounts of money from his friends, but was never able to pay it back. A s a result, Okonkwo has grown up very poor and ashamed of his lazy father. At one point in the book, Okonkwo remembers hearing one of his playmates calling his father an ?agbala,? which was the word for woman, but all exposit a man who had taken not titles (13). Okonkwo never forgets this, and actually develops a deep-seated fear that people will think that he is weak like his father. As I mentioned, Okonkwo became very well known, and his wealth and prestige rested solely on his own personal achievements. Okonkwo had received no inheritance from his poor father, no land and no money. As a young man, Okonkwo had been very successful wrestler, and as he grew older he became a well-known warrior. He was said to have brought home tailfin human heads, which was a great achievement even for men who were much older that he was. At the beginning of the story, Okonkwo had obtained two titles, and had the respect of every man from all nine villages of Umuofia. Symbols of his wealth and pre stige were his family and his compound. As I mentioned earlier, Okonwo had received no inheritance, and at the time of this story Okonkwo is still fairly young, and the fact that he had three wives, several children, and a very productive piece of land showed that Okonkwo was a very diligent worker. ?Okonkwo ruled his household with a heavy hand. His wives, especially... ... a meeting, Okonkwo, knowing that his clansmen would do nothing to drive the white men away form their villages, killed a messenger. He then went home and committed suicide. Okonkwo is often described as being similar to characters in Greek tragedies. Okonkwo knew that the end of his clan was coming, and that they would do nothing to prevent it from happening. He took his life out of desperation. He had struggled his undivided life to become a respected member of his community, and suddenly his world is turned upside down and changed forever because of an accident. Okonkwo sees that he is fighting a losing batt le, so he quits. Suicide was one of the biggest offenses that could be committed against the earth, and Okonkwo?s own clansmen could not bury him. Okonkwo?s death symbolizes the end of patriarchy in Umuofia. The wear page of the book is from the point of view of the white Commissioner, who notes that he wants to include a paragraph on Okonkwo?s life in his book empower The Pacification of the Primitive Tribes of Lower Niger. Okonkwo?s struggles, triumphs and defeats are all reduced to a paragraph, much like his culture and society will be reduced.

Things Fall Apart Essay examples -- essays research papers

Things Fall ApartChinua Achebe?s Things Fall Apart is a narrative story that follows the carriage of an African serviceman called Okonkwo. The setting of the book is in eastern Nigeria, on the eve of British colonialism in Africa. The novel illustrates Okonkwo?s struggles, triumphs, and his eventual downfall, all of which basically coincide with the Igbo?s society?s struggle with the Christian religion and British government. In this essay I entrust give a biographic account of Okonwo, which will serve to help understand that social, political, and economic institutions of the Igbos.At the beginning of the novel Okonkwo was a plumb wealthy and well- attentivenessed member of the Igbo society, but it had not always been that way for him. Okonkwo?s father, Unoka, had been a lazy man who would rather play his flute than take care of his crops. Unoka was said to be a handsome man, and was able to borrow large amounts of money from his friends, but was never able to pay it back. As a result, Okonkwo has grown up very poor and shamed of his lazy father. At one point in the book, Okonkwo remembers hearing one of his playmates calling his father an ?agbala,? which was the word for woman, but all described a man who had taken not titles (13). Okonkwo never forgets this, and actually develops a deep-seated fear that people will think that he is weak like his father. As I mentioned, Okonkwo became very well known, and his wealth and prestige rested solely on his own personal achievements. Okonkwo had received no inheritance from his poor father, no disgrace and no money. As a young man, Okonkwo had been very successful wrestler, and as he grew older he became a well-known warrior. He was said to bind brought home five human heads, which was a great achievement even for men who were much older that he was. At the beginning of the story, Okonkwo had obtained two titles, and had the respect of every man from all nine villages of Umuofia. Symbols of his wealth and p restige were his family and his compound. As I mentioned earlier, Okonwo had received no inheritance, and at the time of this story Okonkwo is still fairly young, and the fact that he had three wives, several children, and a very productive piece of land showed that Okonkwo was a very diligent worker. ?Okonkwo ruled his household with a heavy hand. His wives, especially... ... a meeting, Okonkwo, knowing that his clansmen would do nothing to drive the white men away form their villages, killed a messenger. He then went home and act suicide. Okonkwo is often described as being similar to characters in Greek tragedies. Okonkwo knew that the end of his clan was coming, and that they would do nothing to prevent it from happening. He took his life give away of desperation. He had struggled his whole life to become a respected member of his community, and suddenly his world is turned upside down and changed forever because of an accident. Okonkwo sees that he is fight a losing battle, so he quits. Suicide was one of the biggest offenses that could be committed against the earth, and Okonkwo?s own clansmen could not bury him. Okonkwo?s death symbolizes the end of patriarchy in Umuofia. The last page of the book is from the point of view of the white Commissioner, who notes that he wants to include a paragraph on Okonkwo?s life in his book entitled The Pacification of the Primitive Tribes of Lower Niger. Okonkwo?s struggles, triumphs and defeats are all reduced to a paragraph, much like his culture and society will be reduced.

Oedipus the King- Metaphors Essay

Light versus DarknessKnowledge is characterized as a burst of light which contrasts the darkness of ignorance.At the beginning of the play, and towards the fourth episode, we notice the darkness, the lack of knowledge that Oedipus has toward mostly everything that is surrounding him.When Oedipus learns the truth, it bursts into light. The metaphor of light represents truth and knowledge.Sight versus BlindnessA fictional character to this metaphor occurs early in the play, when Oedipus falsely accuses Tiresias and Creon of conspiracy. So this is what he wants, Creon the loyal, Creon so long my friend Stealing up to overthrow and snatch (page 22).XTiresias responds by development the same metaphor Im blind you say you mock at that I say you see and still are blind appallingly Blind to your origins and to a union in your house. (pg 23)Thus the idea of sight is critical in Oedipus the King. Though Tiresias is fleshlyly blind, he sees the truth from the beginning, while Oedipus, who h as physical eyesight, is blind to his fate.Oh, look upon the city, see the storm that batters down this citys prow in waves of blood (pg 5)The priest is comparing the bad situation of Thebes to a storm that attacks at any moment and leaves behind severe damages.Now smiled upon by all, saluted now, now drawn aside by suitors to the King, my ear their door to relyWhat Creon is comparing here, is his ears to the citizens door to hope, meaning that he has the kind of power that makes people hope to achieve something from their request that they submitted to Creon.You called me here, I never would have comeTiresias is in reality trying to let him understand that Oedipus is the one who is pushing himself to the truth even though its not favorable

A Comparison of the American and the Japanese Health Care Systems

Both the United States and Japan argon part of the Organization for Economic Cooperation and Development (OECD, an organization composed of industrialized countries) and as such both countries argon under the pressure to live up to a certain median when it comes to the quality of health economic aid. Apart from the median created by OECD countries, the US and Japan atomic number 18 in like manner equally pressured by such organizations as the World health Organization (WHO) that sets up checklists for effectual health bearing agreements. In a report last 2000 on the health commission governances of 191 countries, WHO set some goals for a health attending system.These goals are the following good health, responsiveness, and fairness in financing (WHO in Bureau of Labor Education of the University of Maine 2001, 1). By good health WHO refers to the good health status of the entire tribe although out the human beings life cycle. Responsiveness, on the other hand, refers t o the extent to which pitygivers are responsive to the lymph node/ long-suffering expectations with regard to non-health areas such as being treated with dignity and respect (Bureau of Labor and Education o the University of Maine 2001, 6).Fairness in financing generally refers to the progressiveness of the health care system wherein those who cave in less are also to spend less on medical care. These goals shall be utilized to evaluate and compare the Japanese and the American health care systems. But before an effective evaluation and comparison could be done, it will be important to individually describe the health care systems of these devil countries. As such, this paper shall consist o the following parts a description of the American health care system a description of the Japanese health care system an evaluation and the comparison of the two health care systems.The American health precaution System A. The Framework of the American Health electric precaution System T he American Health forethought System could best be illustrated using figure 1. In figure 1, it could be noted that at that place are two insurance policy systems in America, universe and head-to-head. Public insurance system refers to Medicare, Medicaid, the State Childrens Health Insurance Program (S-CHIP), and the Veterans organization (VA). Private insurance system, on the other hand, refers to either employer-sponsored insurance or private non-group insurance. We shall discuss each of these types.Medicare is a federal program that insures seniors aged 65 and above as well up as some disabled individuals (Chua 2006, 2). This is a single-payer, government-administered program that covers hospital serve, physician service, as well as prescription medicine go (Chua 2006, 2). Medicare is financed three ways federal income taxes, payroll tax (paid both by employers and employees), and individual enrollee premiums (Chua 2006, 2). There are individual enrollee premiums beca use even if Medicare provides the above-mentioned services, there are still important services that are not covered without the premium reporting.These premium services include nursing facilities preventive care coverage and coverage for dental, hearing, or vision care. This means that the elderly who are covered by Medicare would many times still need to avail of premium services and as such, they contribute a total of 22% of their income for the cost of health care (Chua 2006, 2). Medicaid is a state-administered health insurance program that provides coverage to low income citizens and disabled specifically, this insurance covers very poor pregnant women, children, disabled, and parents (Chua 2006, 2).As for its administration, Medicaid is paid for by the state and the federal government. At the very least, the federal government pays $1 for every vaulting horse that the state pays for (Chua 2006, 2). Un kindred Medicare, Medicaid offers a more complete health benefits. S-CHIP is like Medicaid as regards administration but it is specifically for children whose parents do not qualify for Medicaid collect to their income but still do not put forward enough money to provide insurance for their children. VA is a state-sponsored health insurance service for the veterans of the military.This insurance provides comprehensive health benefits that make the veteran spend almost nothing for health care. Employer-sponsored insurance refers to private health insurance services the premium of which are largely paid for by employers. Under this system are the many organizations that offer health maintenance (HMOs). This is where corporations like Aetna and Kaiser Permanente fall. The coverage offered as well as the grade of co-sharing by the different HMOs differ also (Chua 2006, 3).Private non-group health insurance is the sort of insurance availed by those who are self-employed and those that could not avail of employer-sponsored insurance. This sort of insurance allows the insurance alliance to impose rules regarding pre-existing conditions. Usually, pre-existing conditions are not covered by the insurance. This sort of insurance is fully administered by the HMOs and the benefits vary widely as well. B. Characteristics and Problems of the American Health Care System The American Health Care System is mostly a combination and interaction of public and private entities.This is most exemplified by the two general types of health insurance services the public and the private. This fact could be demonstrated by a 2003 statistics on Health Insurance Coverage of the nonelderly (in Chua 2006, 1). This statistics shows that 62% of nonelderly Americans receive private employer-sponsored insurance, while 5% purchase their insurance in the market (Chua 2006, 1). 18% of these nonelderly individuals are in public insurance like Medicaid or Medicare, while the remaining 15% are un assure (Chua 2006, 1).Elderly Americans aged 65 years and above are most ly insured through Medicaid (Chua 2006, 1). Or, better yet, we might as well look at statistics from the Centers of Medicare and Medicaid represented as a pie graph in figure 2(American infirmary connecter 2005, 6). In the 2003 statistics on the Distribution of US Health Care Expenditures by Payer Source, of the total $1. 7 trillion expendings on health care, more than half are paid for by private entities. The lions share goes to private insurance. In this statistics, 35.8% are paid for by private insurance (American Hospital sleeper 2005, 6). Consumers out-of-pocket spending on health care account for 13. 7% of the 2003 health care expenditure, while other private expenditure account for 4. 8% of the expenditure. Medicare, a government health insurance system, pays for 17% of health care expenses, while Medicaid, another government health insurance system, shoulders 16% of the expenditure. The remaining 12. 7% of expenditure is paid for by other government systems like the S-C HIP and VA (Centers American Hospital acquaintance 2005, 6 Chua 2006, 2).As such, we could see that the American Health Care Systems expenditure is more than 50% private. In pain of the big percentage in the budget that the federal government allots to health care, probably the biggest budget allotment in the OECD countries, a big percentage of health expenditures is handled by private entities. It is worth mentioning that America is spending on the honest 15% of its GDP on health care when the average on OECD countries is only 8. 6% (Chua 2006, 5).This also means that America has the highest per capita spending on health care compared to other OECD Countries. It was documented that almost 10 years ago, the US was already the biggest per capita spender among its OECD colleagues. It spent $4,178 per capita while Switzerland, then second to the US on per capita spending, spent only $2794 per capita on health care. In spite of the big role of private entities and the high percentage in budget that health care system has, a big percentage of non-elderly adults are uninsured (15% are uninsured as we saw above).This means that millions of adults in the working age yield to spend their own money for health services. This also means that probably America is the only developed country that does not provide health services to all its citizens (Bureau of Labor Education in the University of Maine 2001, 3). Another task is the fact that the United States has a high infant mortality rate compared to the other OECD counties. In fact, the United States ranked 26th in infant mortality rate among the industrialized countries (Bureau of Labor Education in the University of Maine 2001, 5).Neither did America rank well in stultification-adjusted life expectancy ranking 24th among OECD countries (Bureau of Labor Education in the University of Maine 2001, 5). This means that a number of Americans expect to live parts of their lives in disability which probably is a consequenc e of not having access to health care (as a big percentage of nonelderly are uninsured). Aside from these problems, American health care is also characterized by a deficit in resources as most emergency departments in hospitals report of being at or over capability (American Hospital Association 2005, 25).In figure 3, we could see a bar graph showing how some hospitals (especially teaching hospitals) could be at 43% beyond substance. such(prenominal) a lack could be accounted for largely by the lack of critical care beds, and not necessarily by overcrowding, in these emergency departments (American Hospital Association 2005, 27). This would mean that a number of hospitals, both in their emergency departments and intensive care units, would need to spend time on diversion (American Hospital Association 2005, 26). These are all ironical problems in a country that is supposed to be most advanced in economy and technology.The Japanese Health Care System A. The Framework of the Japanes e Health Care System The Japanese Health Care System, in contrast to the American system, offers coverage for all the citizens. This system offers services that are fairly comprehensive. Currently, the Japanese Health Care System provides a basic package of benefits (including medical consultation, drugs, and other materials medical intercession, surgery, and other services home care treatment and nursing and hospitalization and nursing at medical institutions) and they may offer additional benefits (e.g. , funeral benefits, maternity allowances) under the collective arrangement (Ward and Piccolo 2004). This system is best illustrated by figure 4. Health services are paid for in four ways health insurance contributions, by patient co-payments, by taxes, and by out-of-pocket payments (Jeong and Hurst 2001, 10). Health services are given by providers which could be categorized according to the following hospitals, doctors clinics, health centers, and pharmacies. Most hospitals are c ategorized as general hospitals which mean that beds are allocated for long term care.These hospitals are closed to doctors who have clinics, these clinics being capable of minimum bed capacity of 12 (Jeong and Hurst 2001, 11) and may have the latest medical devices needed for diagnosis. Pharmacies may have their own doctors who may dispense their own prognoses and prescriptions. Nursing services are also considered as health providers. The insurance services, though provided by more or less 5,000 HMOs, are largely non-autonomous non-governmental bodies (Jeong and Hurst 2001, 13). These HMOs are basically in charge of operating the compulsory national health insurance system (Jeong and Hurst 2001, 13).These HMOs experience control by the national and local governments. In fact, even doctors fees as well as other health services fees are standardized. The Japanese Health Care System may be categorized into two big divisions the social Insurance System (SIS) and the National Health I nsurance (NHI) (Ward and Piccolo 2004). People are assigned to a health insurance such that those who are working in a company or office are assigned in the SIS, while everyone else who cannot be classified as working in a company or office (including self-employed professionals) should fall under the NHI (Ward and Piccolo 2004).63% of the population is insured under the SIS. Under the SIS, employers pay 50 to 80% of the premium while employees, depending on their income, pay around 8. 5% of their income for health insurance premium. In this system, the insured and their dependents pay 20-30% of in-patient and out-patient costs, at the same time act as co-payers in prescription drugs (Ward and Piccolo 2004). The NIH system, on the other hand, covers the remaining 37% of the population. Premiums paid by the insured depend on incomes and assets. The insured as well as their dependents are need to be co-payers of 30% of the cost.In spite of the requirement for co-payment, Japan offers a co-payment cap The cap is at ? 63,600 (US$600) per month, with the average monthly disposable income being ? 561,000 (US$5,300) (Ward and Piccolo 2004). In addition, those who are elderly may benefit from long-term insurance which covers 90% of long-term maintenance costs. B. Problems with the Japanese Health Care System The Japanese Health Care System boasts of having state-of-the-art equipment accessible to its citizens. In fact, Japan has the highest CT and MRI scanners per capita among all countries.Japan also has low infant mortality rate in spite of lower GDP spending (7. 6%) for health care, well within the OECD median (Ward and Piccolo 2004). Japan is also able to provide co-payment cap though like the United States, Japans health system is also highly paid for by private entities Japan spent ? 29. 8 trillion (US$280 billion) on healthcare, of which 53% was covered by insurance, 32. 3% by the government, and 14. 8% by patients co-payments (Ward and Piccolo 2004). Neverthe less, the Japanese Health Care System has its own share of problems.For one, unlike in most Western countries, specialization does not matter as much as in America. What matters is where a doctor is affiliated, thus making the distinction surrounded by a general practitioner and a specialist blurred. This makes having a family doctor difficult to have and standardization difficult to come by (Jeong and Hurst 2001, 13). Also, Japan has 2 to 3 times longer hospitalization time compared to other countries which means that Japan would need more beds to accommodate patients (National Coalition on Health Care, 3).Probably the biggest problem that the system is facing is the increasing number of elderly population which would obviously strain (National Coalition on Health Care, 3). There is also the problem of worn out preventive care as well as low public awareness on taboo illnesses such as HIV and AIDS (Ward and Piccolo 2004). analogy Between the Two Health Care Systems In the introd uction, we spoke of the WHO requirement for good health, responsiveness, and fairness in financing. Let us evaluate the two systems establish on these WHO goals.The American system, aside from the problems posed above, obviously lacks in its ability to provide good health for the entire population. For one, the American health care system does not cover the entire American population. There is just no legislation for such. The Japanese system is obviously different. Japan has a national mandate for universal coverage. This means that the Japanese system is made in such a way that all Japanese would have to fall into one of the two insurance systems.The fact that all Japanese are insured at the same time Japanese spending on health care against gross national product is well within the OECD median is something that Americans would have to learn from. The very concept of a co-payment cap is a very good thing that makes health care more responsive to the call for good health for the e ntire population. As regards responsiveness, the fact that millions of Americans are uninsured automatically makes them not capable of even evaluating client/patient relations for issues such as dignity, respect, etcetera.Nevertheless, the Japanese system also has room for improvement as the existence of taboo sicknesses would obviously compromise the treatment of patients with dignity and respect. Lastly, as regards the requirement for fairness in financing, the Japanese system is way better than the American system. To a certain extent, the American system would make it difficult for certain parts of the population to be insured as they are not too poor to qualify for Medicaid but they are also not employed nor financially endowed enough to pay for private insurance. This is totally not a problem in the Japanese system.

National Health Care Spending Essay

National wellness portion out spending in the United States is out of control. I testament identify national health cargon expenditure, and my opinion on the spending is it in like manner much or not enough. This paper entrust beg off the about public health and the needs to paid for various indemnifyers with total per centumages. With that we will discuss the economic challenges and how the government will address the matter. Is our country deprivation to be able to change our checkup crisis? What needs to be done? And can it be done? The current dollar level or national health care expenditures In 2011 US health care spending reached 2.7 trillion dollars. Health care spending is still growing. The GDP (gross domestic product) clay stable at 17.9 share from 2009 through 2011. The America health care has become a major legislative and policy issues. These increase in the bell of health care is causing major stress on Federal, State, and in household budget across the n ation.My opinion on the spending level on health care, is it too much or not enough. I feel the spending in the US on health care is too much, because the over abuse by doctors, hospitals, etc do. I feel that doctors and hospital will exhaust the insurance companies. I feel today we lost the quality of care and the services at medical offices, even in the hospitals. Our health care spending is high and keeps growing. Due to the economy and more and more people are out of practise. Those people are all applying for government benefits such as Medicaid, TANF and extension of unemployment benefits. These are just a few crises or country liberation through. Poverty is increasing and a large number of people slang no medical insurance. Now there are some States cutting health benefits to children who are very needy. Congress and the White House still are arguing about no time and no money, and it doesnt have to be this way.We have to protect our fellow Americans and come to a compromi se with our spending. What to cut, what to increase. Our country has to make some adjustments to help offset the increases of our spending, not just in health care, simply in our defenseand home land security. I feel that our sacrifices should be shared, and it cannot involve scaling back programs for lower or middle partition income families and individual. Our country has many needs, but we also have many resources and we have to use them wisely. Remember the U.S. is still the richest country in the world. Now it is time to work together to get through our crisis. How are the publics health needs paid for.Hospital spending has increase 4.3 percent in 2011 compared to 2010 which was 4.3 percent increment. In 2011 the emergence was slower, which was influenced by a slowdget in price growth and a low growth in hospital services. (CMS,2011) Physician and clinical services these services increased 4.3 percent in 2011 which was an increase from 2010 with a growth of 3.1 percent. Spe nding by private health insurance and Medicare they are the deuce largest contribute upers of clinical services and physicians in 2011. (CMS, 2011). Physical Therapy, Optometry, Podiatry, and Chiropractic medicine increase 4.9 percent in 2011, it is slightly faster from 2010 at 4.6 percent. (CMS,2011) Dental services increased in 2011 with a 3.0 percent slightly higher than in 2010 with a growth of 2.7 percent.Out-of-pocket spending increased 4.1 percent in 2011, but in 2010 the growth percentage was 0, 7 percent. (CMS, 2011) Health Residential, and Personal Care Services the growth for health, residential and personal care services are lower in 2011, it is 4.o percent, but in 2010 it was 4.5 percent. This includes expenditure for medical services, which are delivered by providers in non-traditional settings such as schools, community centers, workplaces, ambulance provider, and residential mental health and substance abuse facilities. (CMS, 2011). denture health care home health care agencies were slow in 2011 with a growth of 4.5 percent. In 2010 had a growth of 5.8 percent, Medicaid and Medicare spending was 80 percent in home health care. (CMS,2011) Nursing Care Facilities and Continuing Care Retirement Communities spending in this category increased in 2011 to 4.4 percent from the growth was due from Medicare spending for skilled nursing facilities, which increase 16.5percent in 2011. (CMS,2011) What is the major future economic and major challenge for the health care system?Everyone has the own problems with The U.S. health care system. One of their concerns is how many people go without health care,because of no choice in the matter.. Second will be costs, this is a biggish concern. Cost keeps liberation up, cost are shooting up faster than anything else in this economy. There are major challenges that our nation has to face. Is U.S. health care gives to gnomish or too much care. The uninsured get little care, they skip doctors visit, and depend o n the hospital ER for medical care. This process causes a heart and soul on the ER, because people that need to use the ER for real emergencies dont get to be seem right away or they have to wait for a bed. Over treatment is a challenge also, doctors and hospital get paid more for doing more even if the treatment is necessary or not. We all experience or heard discussion about doctors and hospital run all kinds of tests and no one will explain whats going on, this is because the hospital wants to exhaust your insurance.Medicare is at fault, they paid health care providers on a fee-for-service. Which accounts how fairly their patients are? Other medical providers are equally heavy they take the time to understand their patients and their symptoms. Most health care professional want the best for their patients, and no one means to over treat. As a doctor we are susceptible to a economic incentives. Insuring healthy people and not sick people, health externalizes make more money. Me mbers of a health plan that are young and healthy are going to make more money, than the chronically ill. They can rake in premiums and dont have to pay a lot of costly medical care. Insures in this country has an incentive to insure healthy people and deny the sick. Just a few do aggressively. Keeping cost down insurers has a few tricks they use, such as denying coverage for pre-existing condition, increasing up expensive premiums.Hamilton (2008) Do you know what medical treatments work the best? Studies that suggest 15 percent of what doctors do is actually evidence bunsd, but they rely on personal experiences, or their colleagues or what they picked up from misleading medical literature, and drug representatives that are at their clinics. (Hamilton,2008) The Federal Government is the only one that can fill the informational vacuum, because it is necessary to establish a base of medical evidence are expensive. The FDA is already overwhelmed with ensuring new drugs, and safe and e ffective devices. The last challenge is people demand more care than they want to pay for. People who are insured insist on expensive but marginal test and treatments, because they dont have to pay for it. They feel because they pay high premiums they have thebest and they should not be denied any type of treatment.Direct-to-consumer has exploded patients demands prescriptions for new expensive drugs, even if there is no difference between old and new. Everyone has a part in these challenges that we face as a nation, doctors and hospitals are just two. However the scale of problems has called for a national medical reform. The health care system and other industrialized nations, which the government will take responsibility for funding. I dont know what will be the right solution, but I have more knowledge on our National Health Care spending in America. We need to settle a way to improve the quality of health care, while driving down the prices of insurance, medical procedures, tr eatment and prescriptions. We also need to resolve the issues with the uninsured in this country.ReferencesHamilton, D. (2008, April). Five Major Challenges for a $2 Trillion Industry. CBS News. Retrieved from http//www.cbsnews.com/8301-505123_162-3364005/fivemajorchallenges-for-a-2trillion-industry CMS.(2011). Retrieved from http//www.cms.gov/research-statistic-data-and-system

Key Values of US Culture in any Disney Movie

IntroductionMovies speak volumes about a particular subject. It is even understood that most animated motion pictures even hammer the fate much cle ber than their non-animated counterparts. It has been a tradition that with every animated movie, a corresponding moral accompanies it to the end of the credits. The ability of animated films to send out messages within the bourn of its story has been matchless of the hallmarks of animated American movies.With The Lion King, the movie stresses the importance of family through the relationship of both Simba and Mufasa. It also clearly does the same with the movie conclusion Nemo as the whole story is about a dad clown fish tries to find his lost son, Nemo. There are a lot of knotty undertones and values which are also placed in some animated moviessome even more poignant than the next. This paper aims to shed some illume on that fact. Walt Disneys Aladdin, through the jinni of the lamp, depicts equal opportunity and material comfort , which even solidifies the classic American dream.The American DreamThe great American dream is delineate by James Adams as the dream of a ground in which life should be better and richer and fuller for every man, with opportunity for each correspond to his ability or achievement (Adams, 2001) It has been one of the most treasured features of the United States as the wealthiest nation on the face of this earth. It is in this particular country that dreams are made and where ones past is quickly covered in prosperity upon reaching this particular land. As grandiose as this claim is, the antithetic testimonies of all sorts of people have given justice to it on more than one occasion. If one looks closely at the Walt Disney animated film, Aladdin, certain aspects of this dream are also embedded in it.The GenieThe genie of the lamp in the animated film Aladdin can symbolize so many different things but more than anything, it is equal to signify the American values of equal opport unity and material comfort. Gleaning from the genies character, it is not as hard to associate material comfort with him. The genie of the lamp is required to fulfill suddenly any three wishes that his owner desires. With the exception of making people fall in love, killing someone or need for more wishes, the master of the genie is quite literally powerful beyond measure. One of the most memorable scenes in the movie is when Aladdin, who is now already Prince Ali, parades across the streets of Agrabah. During the latter part of the song, the lyrics of the song gives testament to how much has changed with Aladdins situationPrince AliAmorous he Ali AbabwaHeard your princess was a sight lovely to seeAnd that, grave people, is whyhe got dolled up and dropped byWith sixty elephants, llamas galoreWith his bears and lionsA brass band and moreWith his forty fakirs, his cooks, his bakersHis birds that warble on key diagnose way for prince Ali (Clements, 1992)The former street rat has no w become a prince because of the genie. This alludes to the fact that the genie is a very good provider of material comfort, should one choose to get that from him. In the same sense, the land of America is also able to provide material comfort from those who ask and willingly strive to acquit it happen.The last American value, which is equal opportunity, is much more subtly expressed in the character of the genie. Since the rules of the lamp is that whenever a person gains ownership of the lamp, the genie of the lamp is now bounce to serve that person and that person only. All of the wishes of the owner of the lamp are satisfied by the genie. The equal opportunity clause enters here by giving absolutely anyone a fair shot to being rich and powerful The only negative thing about relating this particular equal opportunity clause with the genie is that no one is able to share that equal prosperity in such a way that the genie sort of has an exclusivity clause that does not drop by the wayside him to grant two separate wishes of two different masters at the same time. (Clements, 1992) One person must be able to wield the lamp in order for the genie to grant their wish.ConclusionLooking deeper at the animated feature film Aladdin, one sees a much more poignant picture of how America basically is as a superpower and a proverbial land flowing with milk and honey. As the film and as this paper suggests, America is a land where one can prosper materially in terms of wealth and it is also a land where equal opportunity is stressed. As long as someone works hard enough, they will simply have both within their lifetimes. Maybe, just maybe, you really dont need a witching(prenominal) lamp with a genie after all.ReferencesClements, Ron. (Producer & Director). (1992). Aladdin Motion picture. United States Walt Disney PicturesAdams, J. (2001). The Epic of America. Phoenix Simon Publications

The History Of Earnings Management Accounting Essay

In the last few decennaries the universe economic system has changed. Undoubtedly, major factors on its form had globalisation, concern unity and engineering. These procedures changed the effect of little, medium, and wide concerns. In the beginning of twenty-first century there ar many dramatic instances that are related to lowest incomes electric charge sendups. These flushts im relaxation world-wide economic system they bring deficiency of trust to investors for market stock and this leads to misdirect entropy closely terminate incomes. These false audits and created maltreatments brought an pattern that shareholders testament make perfectly everything to increase their boodle income. In fact, I have come to believe that simoleons incomes quality is one and only(a) of the more or less of import facets in financial universe in the present twenty-four hours. Management inter brighten incomes play a important function for income statements and balance sheets, as they straight affect stock markets, Bankss, investors, creditors and many fiscal establishments.The intent of this saying paper is to reply the inquiry what net incomes care is and how theater directors and hearers follow the regulations utilizing the guidelines of this bill. why is it so of import? Net incomes are an sum of net income that company produce in a certain period of clip. Net incomes quality refers to the big businessman of reported net incomes to reflect the company s true net incomes, every bit good as the utility of reported net incomes to ring future net incomes . Fiscal statements are commitd in cognizing and foretelling the status of the company to be competent to do a pick active stocks, notes, and others gas assets. Fiscal statements besides refer to consistence, stableness and staying power in take on net incomes. Accounting does non cognize one simple rating rule for ciphering and demoing net incomes. That is why it is so hard to mensurate them and compare them by means of the markets. Net incomes appear in assorted figures net income, grosss, runing net incomes and etc. genuinely frequently these factors do non intend anything to anybody and they do non lend for utile information about a company s position. I would wish to reply what curtilage and motivations drive directors to net incomes cathexis. I think that motivations and purposes are really of import and they apprize impact our ideas that lead to our actions and behaviour. I will so discourse the conceptual model for net incomes direction and its use techniques. In the past old ages audits have put more(prenominal) a stronger focal point on fraud sensing and fraud disincentive. This scrutinizing attempt has started giving better consequences. The legion of net incomes frauds start diminishing. However, there is still a large per centum of companies that use direction net incomes in the incorrect manner, that is why I would wish to demo what technique hearers heap hold in observing fraud in direction net incomes.On history of many frauds and bankruptcies of large houses in the United States and Europe, there has been a rise in involvement of quality of fiscal statements and fiscal studies through hearers. The term, net incomes direction is non new, it has been used in old old ages. Mrs. Katherine Schipper was one of the first who define net incomes direction. She defined it as a.purposeful intercession in the external fiscal coverage procedure, with the purpose of obtaining some private addition ( Schipper ) . Another besides more sophisticated account was provided by Healy and Wahlen Net incomes direction occurs when directors use judgements in fiscal coverage and in structuring minutess to change fiscal studies to either misdirect some stakeholders about the implicit in economic normal presentation of the company or to act upon contractual results that depend on the reported accounting Numberss ( Healy and Wahlen ) . In simple words, it is use of a house s net incomes ( straight or indirectly ) to run into stockholders and investors out looking fors in certain periods of clip. I found many different positions and positions about net incomes direction. I realize that definition of net incomes direction suffers from deficiency of consensus about the definition of net incomes direction. It kindly apprehensible that many bookmans interpret this term otherwise. For many people it is just now a originative managerial resource that shows a company from its best side. Nevertheless, in my sentiment Scott provides the best definition the pick by a director of accounting policies so as to accomplish specific aims. Net incomes direction disregard be basically classified as either accounting related, impact the use of accounting records through aggressive or deceitful applications of accounting rules, or operating related, affecting picks made by direction sing the clock of investing or operating activities, wit h the consequence that reported net incomes are influenced by these picks ( Scott ) .We can acknowledge assorted motivations for net incomes direction. Surely, it is non a safe operation and it binds to put on the line of harm a repute and condemnable duty. Companies will prose abscissione in this pattern merely if they must and it is their last alternative and pick. We can choose and place the five the most common motivations for this procedure stock market benefits, concealing private information, political costs, internal motivations, and doing CEO look better.The stock market relies on information, which means that investors want to cognize the prognosis of the fiscal side of the company before they buy stock. Interaction between those ii organic structures is really high because puting in stock is a really hazardous action. Investors frequently invest in successful and potentially profitable houses. Firms direct to look good and strong in assorted fiscal analyzes. These ele ments can easy force houses towards net incomes direction. By run intoing outlook of investors, companies expect higher(prenominal) returns, which will ensue better hard currency flow and stableness for a company. On the other manus, by demoing negative income and pour income statement a house exposes itself to a dramatic lessening in the company s economic nourish and capital. Which gives negative stock gross. The stronger inducement so the higher candidate that directors will utilize net incomes direction to increase its income, which will hold consequence on better prognosis analysis for company ( Payne and Robb ) . To sum up, company attack net incomes direction reasonably easily because they want to remain in game and they expect their challenger to make the same thing.Hiding private information is bear on whereby concealing some information directors achieve their ends. It is hard to explicate the patterns of house s accounting to the public participants. If the investor s can non acknowledge a mode of accounting they more likely will non put their assets in the house. To better information of the company, directors may follow simpler and clearer methods which result altering in net incomes frequently ( S. Verbruggen, J. Christaens, and K. Milis ) .The following factor that can act upon fiscal statements is authorities. Tax Torahs and different sorts of authorities ordinances may impact greed for alterations in direction net incomes. orotund companies do non desire to large affect by politicians and control by authoritiess. Equally long as politicians do non indicate at houses for deficiency of liquid or inefficient stock portions, companies do they work. Fiscal studies are really frequently tasty morsel for politicians.One of the most influential factors in my sentiment is doing the CEO expression good. It happens because of the greed in people, particularly for CEO or CFO and their compulsions with their repute. It normally exists when a compan y changes its Chief executive officer or when the CEO retires and he or she likes to go forth good feeling after its direction, which of class consequence in a large sum of fillips. resist illustration of a motivation for net incomes direction is internal motivations. Even if a company does non hold to demo its operations and net incomes to stakeholders or authorities, it can still utilize this powerful tool to make its annual ends and to achieve its public presentation program.I will concentrate now on patterns, process and fast one that directors use. How do houses pull off net incomes? The easiest and the fastest manner to conceal or demo a batch of net income in fiscal informations is by utilizing accumulations. Harmonizing to J. Jones and his work in Earnings direction during of import alleviation probes , most of the companies use unexpected accumulations or really similar to those that they use in their books to do up a difference between its existent assets to its end. He appointed each of their methods to assorted types of classs. Assorted types of these methods are net incomes direction through specific accumulations, revelation and real action , cost allotment and construction of dealing which refers to change fiscal informations.The first type of process that a house can utilize is net incomes direction through specific accumulations. It happens really frequently that direction can utilize specific accounting criterions in its fiscal statement because a house can happen itself in particular state of affairss or in particular industry. These specific state of affairss offers more room for different picks of direction because jurisprudence or regulations are non really specific. As a consequence it gives adequate chiliad to hike up houses net incomes. This free pick of reading for comptrollers brings attending to hearers and their probes. Examples of these patterns are normally known in Bankss, insurance and belongings industry. In these industr ies houses can reasonably easy managed impart s losingss, rating of belongings or pensions.The 2nd type of common patterns in net incomes direction is cost allotment. Firms can switch its income by apportioning costs to different activities. It can happen when cost, gross or an point is moved from other subordinates to another country with extra revenue enhancement or a different accounting method. Sometimes houses use charitable brass section to acquire extra options in traveling net incomes. In maintaining with Jones and Robert s research ( 2006 ) charities use the allotment of joint costs to smooth the plan ration, an frequently used index of charity efficiency ( Jones and Robert ) .Largely, investors bring their attending to core fiscal informations, that is why it is utile for companies to switch some disbursals from chief fiscal informations to special points . It happens because in nucleus fiscal information grosss and disbursals are non summed up with grosss and disburs als, for particular points, which can give infinite for net incomes direction. Large part of bookmans agree that income switching through different classs and reinvesting net incomes consequence in optimisation of revenue enhancements and study net incomes.Net incomes direction uses its fast ones through revelation. Directors normally use anterior net incomes sums to measure current net incomes in stock option. under SFAS No 123 company should acknowledge pro forma stock option as an disbursal but houses manage this as a stock option in a footer. In fact, this pattern can cut down public unfavorable judgment because finally the CEO will counterbalance it and stock s value can reminds the same, high. Back before 2002, multiple houses in United States normally used this process.Real activities direction has a different intent of net incomes direction than old methods. Firm s existent activities can by equilibrate up and down by altering a construction of dealing to be or non be ab le to use certain accounting criterions. Form of this pattern can be seen when an organisation cuts its budget, or selling monetary value, or follow just-in-time price reductions. Real use happens when company deviate from normal concern patterns and undertaken with primary aim of run intoing certain thresholds. ( Roychowdhury 2006 ) . Many grounds show that addition in gross revenues consequences in monetary value price reduction giving by companies, engage in overrun cut down cost of goods sold. Everything is a consequences of specific and rigorous end for a house. Besides, really clear illustrations provide just-in-time acceptance alterations in debt and revenue enhancement inducements when an organisation experiences different pattern for LIFO and first in first out that relates straight to income smoothing.A different manner of utilizing existent activities is clocking corporation s accounting determinations. Firms give bills for charity foundations, which result in grants. T he clip spread between sedimentations and payout consequences in possibilities of net incomes direction. Petrovits put it good by stating houses with high stock monetary value sensitiveness and little additions in net incomes make the most income-increasing foundation support picks. Firms with increasing net incomes despite of big income-decreasing foundation support picks in the current twelvemonth are more likely to increase net incomes in subsequent periods, consistent with the usage of cooky jar militias and net incomes smoothing ( Petrovits ) .Relatively, directors can smooth net incomes income by hard currency flow. Playing with accumulations and altering them are most common pattern. Particularly, when discretional accumulations and derived functions accumulations are easy to pull off. If a company s portfolio has a big fanciful sum and lower degrees of discretional accumulations, it will propose that both of those accumulations were modified to smooth net incomes.Is it hon orable to utilize net incomes direction? I think that this pattern is likely one of the most of import ethical disciplines confronting the accounting profession today. Management normally has to make up ones mind either play a just game and seek to remain in frame of accounting regulations or maximise its net income utilizing every tool that directors can utilize. The job is neer black or white it is more like a gray side of net incomes direction, which can raise ethical issues. In a wide argument about ethical issues in moralss one side claim that net incomes direction undertaken entirely to heighten personal ends is by and large viewed as unethical and the other side conclude that the moralss are both unethical and ethical, it depends of concern end. Others advance that it is wholly unethical.Having said that the ethical personal effects of pull offing net incomes whether it has positive or negative influence of the moral facets and direction behaviour. Harmonizing to my res earch, purposes are the most influencing factor for determinations. Which can be subsequently justice as ethical or non. Research by Nelson et all ( 2003 ) concluded that it is common pattern to utilize net incomes direction today. The survey shows that day-to-day activity of companies consequences in cut downing accumulations from old periods, modifying depreciation, postponing measures, gross revenues dealing and altering categorization of income statement. The sample of 515 hearers and their come seems neer stoping. I can merely presume that little , careless errors are made every twenty-four hours. Those patterns can take to many effects in the hereafter. Directors can make multiple things to profit a company. These advantages can hold positive and negative results. Stock value, bonus pay for directors and etc. are merely on one side of the equation. The other side is more harmful because being detected for fraud will diminish in value of stock, loss of repute for company a nd direction, and trail for director. If net incomes direction is considered unethical by fiscal statement users, so directors and companies reputes may endure and companies credibleness in the fiscal markets may be damaged ( Kaplan,2001 ) . Kaplan s probe showed that it is hard to make up ones mind if net incomes direction is unethical because we have to look at each instance from assorted position whether it was knowing or non. I inferred that company will ever seek to maximise its net income because it is the unit of measurement intent of a map of a company and we have to specify really particular and inside informations regulations to forestall those patterns. By doing clear criterions, comptrollers are able to cut down unethical behaviour to minimum. However, it will ever be something new and something that accounting has non defined yet. In concern everybody needs to happen a balance. I see a demand for schools to learn future hearers and directors about moralss and set up diligent penalties for corrupt comptrollers and supply good audited policies for organisation in concern universes.Many bookmans say that net incomes direction is an issue and a big part of their surveies focuses on the causes, effects and sensing of this topic. Relevant fact in research workers surveies is that defect in net incomes direction is non easy to observe. For sensing hearers use assorted techniques, which are non perfect and normally are miss specified. As I mentioned before accumulations are the most common methods that comptrollers use. It is because this method is ready to hand and more flexible than other ( like altering LIFO and FIFO ) . One of the most recognizable techniques is to insulate the discretionary part of the accrual constituent of net incomes . This technique is really common but still it consists of a deficiency of power because of hapless ability to insulate specific accumulations, which has an unspecified correlativity between variables. Many alternate techniques have been found in late(a) old ages but they have little betterment over this chief method. One of them has a intent for placing discretional accumulations by Dechow and Dichev, 2002. Another method is fiting processs, which helps with misspecification but it is utile merely it matches relevant process with accurate variable. The whole intent of happening work method for sensing net incomes direction is use in accumulations, hearers will confront troubles in sensing of frauds in fiscal statements until they do non happen perfect theoretical account to utilize.Decision start here delightMany accounting dirts shows sizeableness of believable fiscal coverage. Net incomes direction is really accessible and common in concern in Twenty-one century. Many times when person negotiations about direction net incomes people think that it is something incorrect and negative but it can be really positive and legal. Management net incomes is a tool which aid comptrollers to d emo company s fiscal status in favourable manner. Law of accounting modulate many regulations and state how to construe fiscal jurisprudence. Of class comptrollers have many option to pull strings and smooth their income. However, size of the house has positive impact on net incomes direction because large companies have strong internal control system and good define mechanisms. They besides corporate with CPA houses which they care about their reputes. These elements have decrease chance of earrings direction nevertheless the big companies can besides confront more force per unit field of operations for positive studies. They have wider scope of histories, more dicker power and stronger power to pull strings net incomes.Surely, motivations are the cardinal elements for net incomes direction. They explain most of directors behavior. Motivations see merely two picks. They are either favourable or no favourable for organisation. I would add something in this paragraph, assist me out my seniorAccounting alterations every twenty-four hours, directors face those alterations in processs every bit good. Government and fiscal organisation should look towards internal issues like audits instead than external factors. Accountants should set more force per unit area on audit because less audit attendings peers more deceitful net incomes direction in concern. Detection in net incomes direction is an of import issue as good and I hope I highlighted that job. It has many restriction and I think that research worker should work on more informations solicitation and less biased methods.In shutting, I recognize an ethical tradeoff throughout organisations. When one house does something rectify and the other sees chance to increases its net incomes even though it can be unethical. The job is that many companies do non look for the long position but short term net income which normally consequences in frauds and unethical behaviour. Net incomes direction is a really sophistica ted and powerful tool used normally today.

Accepting Rejection and Rejecting Acceptance Essay

Dreamers are most likely to be the kinds of people who are pr ane to rejections and disappointments. I was once a dreamer who aimed to reach for original heights which I believed were essential to my so-called fulfilled life. When I was young, I was in love with stories as poets are obsessed with their muses. There was roundthing sensuously tempting about the idea of creating a knowledge base where your personal ideals exists and the place you nonplus always longed to belong with is just around the corner of your imagination.I grow stories in my head with such a passionate gesture that I would place a pen and paper beside my pillow and even talk to my characters totally in my room. I enjoyed conversing with their silent responses and violent whispers which led to a gradual creation of plots and conflicts. They became my friends and literary partners who helped me out with the stories that I wish to tell. My room suddenly became a place where stories transpire and manifest thems elves on typewritten manuscripts.Every time I take a look at my drafts, they seemed to show a particular devotion to be shown out there in public. I could not help alone smile and absorb the eagerness to a fault. When I was 16 years overage, I took all my guts to show my four of my friends a freshly-written manuscript and asked them to give it a quick scan. They were just my friends and not even a publisher but it had been one of the most thrilling and suspenseful time of my life. The next day, two of my friends told me that they were not really that happy with my work. They thought it was boring.See moreManifest plenty essayThe otherwise two did not even dare finish it. My story obviously was not good enough. However, I never lost hope. I knew I had a great story to tell filled with remarkable characters that were destined to be perpetually remembered such as Harper Lees Atticus Finch and Mark Twains Tom Sawyer. I knew there was something special about these people that I wis h to free from my imagination and give to the real world. But I arrive at failed them. I began to feel like a loser who pretended to be Superman by promising these creatures independence from the clutches of a writers sporadic imagination.That depressing day gave me the realization that not only my work was rejected. It was the entirety of my ideal world that they have dismissed and discarded as something that was unacceptable and boring. I was a wreck. Suddenly, I began to despise the room which once seemed to provide me all the gladness in the world. Apparently, I have expected a lot from myself. I gave myself and these characters false hopes that one day we would be known for our uniqueness and greatness. Obviously, the world does not revolve that way.It rotates the other way around against the normal rotation of an insipid clock. Five years later, when I was trying to clean up my room, I visited my old box where my old manuscript was and started reading it after a very long t ime. I could not help but laugh about how amateur it had been at that time. The world that I have created in that story is absolutely not the world that I imagine to be ideal in the present time. The characters appeared to be some kids taken out directly from a teen flick.Rejection plays a brutally important role in a persons development and growth. Without criticisms, one cannot experience the beautiful feeling of maturity. Truly, I have lost a great deal of positivism and childish enthusiasm when the first story that I dared to print for my friends received negative reviews. I have not printed and showed another story to someone for a long time after that incident. I have lost my personal communication with my characters. Meaning to say, they have stayed in their world as I have stayed in mine.That rejection dottye me realize that being too overly passionate about something is not healthy as it can ruin an aspect in your life that is essential. I could have gone mad if I have sta yed drowned in my own pool of rejections. However, I finally came into realization that creating your own world by writing stories does not give you an assurance that other people are willing to share that world with you. Most of the time, you just have to keep that wonderful place hidden because it is yourand yours alone.

Missouri Compromise

The minute compromise The bit Compromise, written by hydrogen Clay, attempted to limit the slavery boundaries it was later declared unconstitutional and is also considered one of many events that led to the American Civil warfare. The compromise became a creator for settling subsequent North and South disagreements over slavery and duty issues, and it remained in effect until rescinded by the Kansas-Nebraska Act of 1854. The molybdenum Compromise eased tensions mingled with the North and the South delaying the civil war The American Civil War.However, it is also considered one of the causes of the civil war because it increased the division of beliefs between the North and SouthThus, the Missouri compromise played an important role in the development of the American Civil War. In February, 1819, the House of Representatives considered a observation authorizing the territory of Missouri to inclose a constitution. In the past, territories south of the Mason Dixon Line had been automatically made into slave utters. Most of Missouri is north of that line but many of its citizens were slaveholders.A bill to permit slavery in Missouri on a temporary basis, but prohibiting further entry of slaves, passed the House but was rejected by the Senate. Meanwhile, atomic number 13 had been admitted as a slave state, making the number of slave and escaped states 11 each. As this would ruin the equilibrium between Slave states and Free states in the Senate, atomic number 1 Clay proposed the Missouri compromise. The Missouri compromise was created in order to ease tensions between the northern, anti-slavery states, and southern, pro-slavery, states for equal votes in the House of Representatives.It was used in maintaining balance in power between free and slave states, in an effort to preserve the balance of power in Congress between slave and free states, the Missouri Compromise was passed in 1820 admitting Missouri as a slave state and Maine as a free state. Henry Clay of Kentucky is known as the Great Compromiser. Clay served in both the Senate and the House of Representatives, where he was elected speaker of the syndicate six times. Prior to Clay holding the position, the speaker of the house had a minor role, but Clay shaped the speakership nto a very important and influential job. Clay received his nickname with his masterful negotiation of issues that threaten to tear the relatively new country apart. Henry Clay grew up in Kentucky and represented Kentucky, which was a border state between the South and North, because of this Henry Clay was adapted to relate to both the Norths and Souths beliefs on slavery. Since Henry Clay knew both sides of slavery he was able to act as an unbiased representative for the senate and was able to create the Missouri compromise without bias.The Missouri compromise included a solution to the dispute caused by Missouri wanting to become a new slave state. Largely through the efforts of Henry Clay the ame ndment was accepted by the House. Missouri was authorized to turn over a proslavery constitution and Maine was admitted to the Union. The Missouri constitution was presented to Congress for approval in 1821. It included a paragraph requiring the legislature to prevent the immigration of free blacks into the state. The antislavery crew in Congress objected to this provision and a compromise bill, often called the Second Missouri Compromise, was passed on March 2, 1821.This measure forbade Missouri to limit the rights guaranteed to all citizens by the federal government, meaning it could not ban the entry of free blacks into the state. Missouri was admitted on August 10, 1821, with the exception of Missouri, this law prohibited slavery in the lanthanum Territory north of the 36 30? latitude line. The Missouri compromise was successful for almost 30 years. It provided a short-term solution to the problem and decelerate the beginning of the American Civil War.However, conditions in the United States undermined the Missouri compromise and made it difficult to be used. This plan was criticized by many southerners because it would establish a principle that Congress could make laws regarding slavery and the north felt it gave into slavery. In 1854, the Missouri Compromise was repealed by the Kansas-Nebraska Act. Three years later the Missouri Compromise was declared unconstitutional by the Supreme Court in the Dred Scott decision, which ruled that Congress did not have the authority to prohibit slavery in the territories.It is writ large that the Missouri Compromise could do nothing to prevent the oncoming violence of the Civil War. This shows that although compromise is the preferable choice it was not a viable option to prevent the American Civil War. The difference between the North and South were far to numerous and significant to be satisfied by compromise. Sadly in human history it is often results so that it is only possible to resolve conflicts with viol ence.Missouri CompromiseMissouri CompromiseWithin American history, the events leading up to the Civil War tell an interesting story of the mindset of Northerners and Southerners at the time. One of the most fascinating questions to discuss is why the issue of admitting Missouri to the Union precipitated a study national crisis and why the North and the South each agreed to the terms of the Missouri Compromise. First, the matter of admitting Missouri to the Union and the major national crisis it stirred.At the time that Missouri was seeking statehood, the number of free and slave states was equally split, and the admission of Missouri as a slave state would tip Congressional advantage in terms of the states toward those that were pro-slavery (Phillips, 2002). This issue threatened to divide the nation in a radical and violent way, but ultimately, this would not happen for nearly 40 more than years and the onset of the Civil War. This was averted when the North and South each agree d to the terms of the Missouri Compromise, based on the concession that Missouri made when the soon-to-be state agreed not to violate the federal Constitutional rights of any of its citizens in its state constitution. While the issue of slavery would eventually come to a boil, the Missouri Compromise held the peace for a time.ReferencesPhillips, C. (2002). The Crime against Missouri Slavery, Kansas, and the Cant of Southerners in the Border West. Civil War History, 48(1), 60+.

CASE Analysis: Seven-Eleven Japan Co. Essay

The good example describes how seven eleven has successfully established an innovative business model. Toshifumi Suzuki, CEO of seven-spot eleven lacquer (SEJ), described Seven Eleven Stores as Stores where you can find a resolving for any of your daily lifes problems. We always try to plan and design a neckcloth in much(prenominal) a way that our depot neighbours, in particular, can get whatever they lead at any time they want SEJ, headquartered in Japan, leads the world wide seven Eleven nail d ingest up, which had 24,912 caudexs in 18 countries in March 2003.In 2003 ranking of make doers by market place lever, SEJ was proceeds one in Japan. Since its fundamental law in 1974, SEJ has never experienced a f alone in income or profits. With 9,757 transshipment centimeers as of May, 2003, SEJ is the intumescentst CVS mountain chain in Japan. Its stores feature the same basic designs large, passing visible sign in green, red and orange, a large store window, much br ighter than average lightning and a spotlessly clean store. SEJ identifies their client orientation, offering not lonesome(prenominal) a rich assortment of products but list comfort to nodes, as the source of SEJs go up to the top of the Japanese sell industry.Industry BackgroundThe Japanese Distribution SystemPrior to 1974 traditionalistic Japanese retailing consists of a conservative, multi-tiered scheme that combines large numbers of sm alone wholesalers and retailers into complex exclusive ne twainrks. These interlockingworks ar not establish solely on economic strength but similarly on strong human relationships.The wholesale to retail level proportions (W/R) is measure of layers within scattering arranging.W/R ratio19921998US0.98Japan2.3Although the development of information technology in the industry has gradu onlyy im stird the efficiency of the dissemination clay, small-to-medium-sized retailers owe their existence mainly to the multi-tiered and vertically integrated structure.Retail Business EnvironmentThe Japanese retail sector is still dominated by small retailers. Firms with one to four employees make up more or less 70% of the total number of stores. In these small shops, CVS still grades for only 3.2% of all stores and only 5% of total salesBecause of Japans small land argona, most Japanese retail stores have too little quad to maintain a wide assortment of products in both the store or line of descent. These small, local mom-and-pop stores typically lack both managerial know-how and planning skills. In addition, presumptuousness their limited size, they be often un qualified to bear large inventory risks and thus have to blaspheme on manu situationurers and wholesalers to bear part of that burden.Legal perspectiveJapanese g overnment enforced in 1974 the large-scale Retail Store (LRS) Law which regulated the business hours of larger outlets. Initially applied to stores over 1, five hundred m2, it was posterior exte nded in 1979 to stores with an ara of over 500 m2. The law mandated that stores close by 7 P.M. all(prenominal) day and remained closed at least 30 shop days per year. Fueled by soggy pressure from abroad, the deregulation trend cause the LRS law to be changed in 1990 and practically abolished in 2001. While operational its large stores under the LRS law, Ito- Yokado, a mention company of SEJ, launched a new retail business based on small regional stores, which can effectively co-exist with large stores. As a result, CVS chains prove that small stores can compete against larger retailers by improving the efficiency and productivity of their franchise and invariable striving to meet customer claims.Because of the compactness of the store network, CVS chains are not only places to share products, but are likewise becoming an important part of the social base.Seven-Eleven JapanIto-Yokado, a upraise company of SEJ, was founded by Masatoshi Ito in 1964 as a 66-square-foot fam ily clothing store in Tokyo. After get-go a new chain of super stores offering a range of food and clothing products, he expanded his business into other dispersal areas such as restaurants, division, discount and appliance stores. By 2002, the Ito- Yokado gathering was one of the largest retail groups in Japan with 5,574 billion ($41.6 billion) in sales and 114,600 employees. Toshifumi Suzuki negotiated in a flash with Southland, then possessor of Seven-Eleven, to postulate the gismo store concept to Japan. Japanese consumers were generally more sensitive to product and gain forest, more fickle and less price-sensitive.Therefore products had to be fresh, and the dollar volume rate very high. To meet such customer requirements within the constraint of limited shelf and transshipment center electrical capacity, it was necessary to forecast customers demand by the time of purchase, the store location and the weather. Providing the customer with well-targeted, disunite d products 24-hours a day, 7-days-a week was critical. As of 2003, SEJ is the largest dodge store chain with 2,213 billion ($17.5 billion) revenue and 5,061 employees. Its market value of $21,721 million and consolidated net income of 82,825 million ($690 million) are the highest in the whole of Japans retail industry.StrategySEJ practice of continuous item meet and well-organized preservation organization, and the heavy use of information technology (IT). The basic mission of an SEJ store is to cut solutions for all the problems of everyday life. distributively store offers a mixing of high-quality products and avails that are required daily or on an emergency basis to make life easier and more convenient.The two main reasons for the harm of existing retailers. They ignored 1)the importance of convenience to the customer and 2) the quality of the products and the usefulness.SEJ developed some key principles to go d accept a quality convenience store. 1. Reduction of lost opportunity A missed opportunity to sell an item because it is out of stock is one of the most serious problems in retail business in terms of disappointing customers as well as missing the actual profit.2. Effective Item jibe and Well-Planned Product Supply Management The American practice of keeping large inventories of a wide variety of products could not be applied in convenience stores in Japan where shelf and storage space are limited and maintaining a large inventory is prohibitive. SEJ pursued a outline of come outing products in high demand with a rapid turnover rate and eliminating dead or slow-moving products by dint of with(predicate) item-by-item analysis. The well-organized analysis and frequent replacement contributes to SEJs high product supply efficiency.3. Commitment to node Satisfaction with Original Product Development and Friendly ServiceSEJ not only sells manufacturers products but also researches customers potential needs. SEJ uses this research to pr ovide original products at reasonable prices (such as a lunch boxes and disposed(p) foods)MerchandisingThe store space on hand(predicate) for a Seven-Eleven franchisee is, on average, only 110 m2. The items kept in stock and on the shelf are precisely selected for the targeted customers and product quality is kept high. Product turnover is high, and goods are always new and food fresh. SEJ discovered that customer loyalty was driven more by specific items than by item categories. To meet the demand and achieve such tight item-by item control, SEJ employ the POS (Point of Sale) organisation in 1982, whereby storeowners could identify customer trends and enhance product differentiation. SEJ introduced its POS dusts to collect sales data used to improve merchandising and the item-by-item control process. For instance, the cash register would not openuntil the operator pushed the account button indicating the gender and estimated age of the customer. This information from the POS sy stem was used for consumer trend analysis.Store Network amplificationSEJ considers its market dominating strategy of high-density, clustered store openings to be the key to efficiency and stability. The advantages of the market dominance strategy areImproved brand awarenessIncreased customer visits to the storesBoosted distribution efficiency deepen productivity of franchisee- sponsor servicesImproved advertising effectivenessFranchise StrategyApproximately 60% of SEJ stores were limited from old family owned stores (e.g., liquor or rice stores). The relationship in the midst of franchiser and franchisee is one of reciprocal obligations. The franchisee is an item-by-item business which gives SEJ royalties and a long-term commitment, and concentrates on the tasks of merchandising and effectively managing inventory. The royalty that the franchisee pays to the franchiser is 43% of its gross profit. In exchange for their long-term commitment and royalties, SEJ provides franchisees w ith service from field representatives called Operation Field Counselors (OFC). distributively of about 1,300 OFCs supervises between seven or eight stores, providing (i) advice on store operation and society and (ii) information on the portfolio of available items and on sales methods. This person-to-person contact with store managers is a key element of the SEJ franchise system. Each OFC visits each store at least twice a week and spends at least two hours providing advice and information. Such a close relationship not only motivates franchisees but also supports company-wide brand go for and promotional strategies.Outsourcing PolicySEJ is known for its outsourcing policy and ability to manage supplier relationships. The rationalized distribution system crafted by SEJ created conflict within the traditional wholesale system. Over time, however, SEJssystem has proved highly tested and efficient, covering everything from raw procurement to product deliveries. The collaboration b etween SEJ and the business partners includes shared information systems and know-how about operations management as well as quality control in the food manufacturers factories and delivery joins.By 2002, the company had built a network of 223 distribution centres and 195 factories dedicated to fast food production, all of them created and operated by wholesalers, suppliers and forward agents.Information Systems StrategyDaily, Seven-Eleven stores serve a total of 9.5 million customers, process five-spot million order transactions and send 35 million sales transactions to the information systems centre where sales data is collected, integrated and analysed. The decisions have to be based on well-analysed hypothesis, order and validation. Information technology (IT) for SEJ is merely a method to support the cycle. SEJ prefers to outsource most of its information systems management to external service providers overdue to the speed at which the information technology market moves. This strategy allows the information systems department of SEJ to counselling on developing a systems vision that fits with the business strategy, while the rest of the information systems management is outsourced. The department has evolved into a more strategic organization that links needs from stores with top management and proposes innovative system plans. SEJ regularly explores opportunities to gain origin mover advantage by trying out state-of-the-art technologies the first POS system in Japan in 1982, the first major use of Integrated Service digital Network (ISDN) in 1991, etc.Operation InfrastructureTotal Information SystemsSEJ has continued to develop total information systems. In June 1999, the fifth generation total information system, in which SEJ invested 60 billion ($500 million), was released in collaboration with 14 companies including NRI, NEC, Toshiba TEC, etc.High efficiency, maintainability and reliability of the total network system The system connects 70,00 0 computers in stores, at headquarters and at supplier sites through satellite telecoms, exclusive lines, ISDN and mobile networks via the most appropriate telecommunication technology. The combination of ISDN and satellite telecommunications realizes 45x faster speeds at 35x better court performance. Terminals are ever monitored and software and configuration can be updated remotely. The most critical systems such as online ordering and bill systems are backed up at physically separated locations in Yokohama and Osaka. And in earthquake-prone Japan, satellite telecommunication provides an extra layer of safety. The system, now shared by 10,000 stores, is considered highly reliable due to the crisis management planning and high service levels.The store information system which encourages all store staff to participate in ordering SEJ provides stores with multimedia information such as pictures, video, audio, text and numerical data, which is used by all employees in Seven-Eleven stores.The system platform shared with business partners SEJ provides its business partnersvendors, distributors and manufactureswith a common basis consisting of 1,800 terminals at 1,100 locations. The applications on the platform vary depending on the partners business raw material ordering system, inventory management, production management, automated sorting system, for example. The broad system infrastructure facilitates collaboration among SEJ allies by improving the efficiency of delivery through the sharing of order, sales and inventory information.And finally, sophisticated analysis system which eliminates intuitive decision-making .Electronic Commerce BusinessSEJ categorizes its electronic commerce (EC) business into four major groups 1) pecuniary services, 2) Internet shopping site, 3) public and regionalservices, and 4) in-store intelligent copy machines.Financial Services (settlement, finance, and card service) Launched in 1987, Seven-Eleven hasdeveloped the payment acceptance service whichprovides customers with a convenient means to paytheir bills 24 hours a day, 365 days a year. Affiliatedcompanies number about 1,500 and the types ofpayment are mainly utilities electricity, telephone,water, rent, and mail orders. This business has beensuccessful with 144 million yearly transactions witha total value of 1.15 trillion (about $12.8 billion)and a 20% annual growth rate.Internet Shopping order 7dream.com, a subsidiary of SEJ, provides the internet shopping site by utilizing SEJs existing operating infrastructure in its EC activities. SEJ also ties into other internet sites and provides payment acceptance and pick-up service at the retail stores. Goods purchased via the Internet are picked up at stores 24-hours a day or delivered to customers homes, raising the value of Seven-Eleven stores and enhancing convenience for customers.Public, civil and regional services SEJs meals-on wheels service, named Seven Meal Service, offers prepared meals and c ooking ingredients to regional customers. ordination can be do via the Internet. SEJ plans to expand its public services at stores via its EC platform so that customers can obtain civil services. In-store intelligent copy machines Multipurpose copy machines at Seven-Eleven stores are attached the Internet and enable customers to print event tickets and documents created by customers at home as well as to pay for pre-ordered airline tickets.With the capability to attract 1,000 customers per day per store, SEJ is pursuing synergy between the existing retail and EC business units to encourage potential Internet users to visit Seven-Eleven stores and become new customers. SEJ also provides its EC platform service for EC partners with functions such as authentication, database, settlement, and distribution.Temperature-Separated Combined Distribution SystemSince 1976, SEJ has been developing a streamlined distribution system to efficiently integrate product supplies. The company establ ished the Combined rescue System, whereby the same kind of products coming from different suppliers can be modify into 223 Combined Delivery Centres (CDCs). The unite distribution system allows products from different suppliers to be burdened on the same trucks for delivery to Seven-Eleven stores. Combined distribution consolidates product shipment from manufacturers to stores at similar optimum temperatures. In 22 years, SEJ has reduced the average number of vehicles visiting each store from 70 a day in 1974 to ten a day in 1998. Delivery routes and time are also well organized to maintain high efficiency.CompetitorsSEJ is the largest CVS chain in Japan in terms of the number of stores, sales, and net income followed by Lawson, C&S, Familymart, and Ministop. These top-five companies dominate the market with almost 90% market share. All four competitors operate franchise businesses with store networks expanding all over Japan. Competitors are increasingly investing in EC business to compete and establish dominance in a new area. In 1997, Lawson began implementing multimedia terminals in stores to gain first mover advantage. Lawson also tries to differentiate itself in the Internet shopping site named Lawson by launching new services such net coupons, which was rare in Japan in 1999.Future VisionThe company strives to achieve the maxim the retail business should always keep up with change of customer demands with three principles.1. Responsiveness to changing customer needs and continuous improvement of customer services2. Manufacturing retailer3. The combination of demand chain and supply chain management with the common platform.Case Questions1. A convenience store chain attempts to be reactive and provide customerswhat they need, when they need it, where they need it. What are some different ways that a convenience store supply chain can be responsive? What are some risks in each crusade?As In this increasingly competitive world, the whole concept of co nvenience stores from the existing concept of retail outlets have emerged to improve competitive advantage of businesses by enhancing customer service and by providing him with superior quality of products and experience. However, attaining this competitive advantage comes with added costs and risks. As responsiveness towards a customers demands increment, a convenience store chain gets exposed to greater uncertainty and risks- the risk of not having timely supply of indispensable goods, system breakdowns etc. A convenience store may deal in both putrefiable food items like processed fast foods and non-perishable items( life of more than 1 month) like frozen foods, magazines, beverages, and other consumer items like soaps, detergents etc.It is critical for any convenience store to have a tightly coupled supply chain system for perishable items that need to be supplied to the final stores on daily basis. This distribution system ought to be flexible and highly responsive to alter delivery schedules depending on customer demands. The quest are some ways that shall make convenience store supply chains operating on market dominance strategies more responsive- Local capacity The convenience store chains can provide local cooking capacity that is, live counters at the stores and assemble foods on demand. The Inventory could be stored as raw material under controlled conditions at the stores and be supplied by the distributors at regular intervals. This would eliminate the need to supply fresh and fast foods from the to the outlets thrice a day thus bringing down the deportation cost of the entire distribution system and would add certainty to the production and distribution schedules. This strategy of selling fresh foods to customers would also enhance customer confidence in the brand.This is seen at the U.S. fast food restaurant franchise Subway where dinner and lunch sandwiches are assembled on demand. The main risk with this approach is that capacity is dec entralized, leading to poorer utilization. High level of integration- One way of insuring more responsiveness is by further decentralise the entire system. This can be attained by dividing each region further intozones and having production plants in each zone nearer to each convenience stores. This would increase the set up cost for the parent company but in the long take but would also inhance the flow of information and service among the stores, suppliers and distributors thus increasing customer responsiveness and satisfaction.Local inventory Responsiveness to customer demands can also be attained by having inventory available at the store at all times. This allows for the centralisation of cooking capacity. But the main disadvantage of this way is not delivering fresh foods to customers thus increasing customer dissatisfaction and need for extra storage space. Rapid reclamation Another approach is to set up rapid make fullment and supply the stores what they need and when t hey need it. This allows for centralization of cooking capacity, low levels of inventory, but increases the cost of replenishment and receiving.2. Seven-Elevens supply chain strategy in Japan can be described as attempting to micro-match supply and demand using rapid replenishment.What are some risks associated with this choice? The main risk for convenience stores to adopt a supply chain system that works on rapid replenishment strategy is the potentially high cost of transportation and receiving at stores. The suppliers and factories are centrally located but the stores are scattered all across the city. So the companys effort to supply fresh foods denary times a day to all the stores increases the transportation costs. This one aspect can be interpreted care of by probably decentralizing the authority to produce fresh foods at convenience stores itself. Also, the fact that goods get unloaded multiple times a day reduces the store efficiency and increases customer dissatisfaction s due to reduced services and frequent disruptions.This tends to fade away the customers experience at the store. explosive breakdown of the information system or the transportation system connecting the stores to distribution centre and suppliers would also bring the functioning of the entire system to a halt leading to customer inconvenience and the resulting loss in sales. Thus convenience stores that attempt to micro-match supply and demand using rapid replenishment must have a bun in the oven extra precautions to watch timely delivery of goods, proper functioning of the information and transportation system, and customers convenience3. What has Seven-Eleven done in its choice of facility location, inventory management, transportation, and information infrastructure to develop capabilities that support its supply chain strategy in Japan?Seven-Eleven Japan has chosen to operate a highly responsive operation and has chosen a supply chain design that supports this strategy. Thei r facility location choices are to saturate an area with stores, thereby making it easy for customers to shop and their own delivery trucks to move from store to store to replenish inventory. Seven-Elevens inventory system is shape on an information system that transmits directly to the supplier and distribution centre goods are produced using a pull system to replace what has been change during that delivery period. The transportation system is flexible to maximize responsiveness while also achieving efficiency. All choices made by Seven-Eleven are structured to lower its transportation and receiving costs. For example, its area dominance strategy of opening at least 50-60 stores in an area helps with marketing but also lowers the cost of replenishment.All manufacturing facilities are centralized to get the maximum benefit of capacity appeal and also lower the inbound transportation cost from the manufacturer to the distribution centre (DC). Seven-Eleven also requires all suppli ers to deliver to the DC where products are sorted by temperature. This reduces the outbound transportation cost because of aggregation of deliveries across multiple suppliers. It also lowers the receiving cost. The information infrastructure is set up to allow store managers to place orders based on analysis of consumption data. The information infrastructure also facilitates the sorting of an order at the DC and receiving of the order at the store. The key point to stress here is that most decisions by Seven-Eleven are structured to aggregate transportation and receiving to make both cheaper.4. Seven-Eleven does not allow direct store delivery in Japan but has all products flow through its distribution centre. What benefit does Seven-Eleven derive from this policy? When is direct store delivery more appropriate? come in store delivery (DSD) would lower the utilization of the outbound trucks from the Seven-Eleven DC. It would also increase the receiving costs at the stores because of the change magnitude deliveries. Thus, Seven-Eleven forces all suppliers to come in through the DC. DSD is most appropriate when stores are large and nearly-full truck load quantities are coming from a supplier to a store. This was the case, for example, in large U.S. Home Depot stores. For small stores it is almost always beneficial to have an intermediate aggregation point to lower the cost of freight. In fact, Home Depot itself is setting up these intermediate facilities for its new stores that are often smaller. In case of seven eleven, the benefit of delivery through its own distribution centre is total control of the system, aggregation of demand and minimal disruption at the retail outlets. If several suppliers tried to make two or three deliveries every day, it would detract from the store managers ability to provide customer service.Each of these suppliers would likely prefer their own way of doing things, their own inventory system, truck size, etc., which would mak e things more problematic for the Seven-Eleven system. The demand and production data would have to be shared rather than residing on Seven-Elevens system from cradle to grave. For items that cannot be prepared quickly, pull production may not provide the responsiveness that Seven-Eleven desires. In this case, the DC concept allows pooling of inventory which increases their overall service level while minimizing total system inventory of those items. Direct store delivery might be more appropriate if the items being delivered do not need bulk broken at a DC, have special handling requirements (lottery tickets, newspapers, or spiritous beverages), or the supplier has a system that is consonant with Seven-Elevens (perhaps a regular bread run that has an information system that integrates with Seven-Elevens).5. What do you think about the 7dream concept for Seven-Eleven in Japan? From a supply chain perspective, is it likely to be more successful in Japan or the unite States? where fore?7dream makes sense given that Japanese customers are happy to receive their shipments at the local convenience store. From a logistics perspective, online deliveries can piggy back on Seven-Elevens existing distributionnetwork in Japan. Deliveries from the online supplier can be brought to the DC where they are sorted along with other deliveries destined for a store. This should increase the utilization of outbound transportation allowing Seven-Eleven to offer a lower cost alternative to having a packet carrier deliver the product at home. The primary negatives are that 7dream will use up storage space and require the store to be able to retrieve specific packages for customers. One can ask that the concept may be more successful in Japan given the existing distribution network of Seven-Eleven and the absolute frequency of visits by customers. Online delivery is able to link with the existing network.The high visit frequency ensures that packages are not occupying valuable s tore shelf space for a long time. Also, the frequent visits ensure that the marginal cost to the customer of picking up at Japanese Seven-Eleven is small. The 7dream concept allows e-commerce sites to use Seven-Eleven stores as drop-off and collection points for Japanese e-commerce customers. It has been extremely successful a recent survey revealed that 92 per cent of the customers of one e-commerce company preferred to have their items shipped this way. It seems likely that this concept would work only for high density urban areas It is being established in congested, less-safe urban areas for a service like package delivery. suburban customers in the US would likely find it incredibly inconvenient and avoid it unless home delivery was not possible and the alternative was to pick up a package (for example, one that must be sign for) at the local carriers office. This is less likely to be the case in the United States.6. Seven-Eleven is attempting to duplicate the supply chain str ucture that has succeeded in Japan in the United States with the introduction of CDCs. What are the pros and cons of this approach? Keep in mind that stores are also replenished by wholesalers and DSD by manufacturers.The supply chain structure for the US market can be close, but it can never be scarcely as it is in Japan, and will probably not operate as smoothly as in Japan. Some of this is attributable to the culture and the corporate culture. Regardless of how like-minded supply chain partners claim to be, it would be extremely difficult to duplicate the collective spirit thatpermeates Seven-Eleven Japan. The disadvantages of this system is that Seven-Eleven in the U.S. would probably have to run two system depending on whether the area could be treated as a dense urban location or a suburban or rural outpost. The cost of running the Seven-Eleven Japan system in middle-America would be prohibitive. The U.S. consumer in that region has too many alternatives that have 24 hour ope rations and are within a short drive.The difficulty of duplicating the Japan supply chain structure in the United States follows in the beginning from the much lower density of U.S. Seven-Eleven stores. This is compounded by the fact that Seven-Eleven stores are get both direct store deliveries as well as wholesaler deliveries to its stores. Setting up its own DCs does not allow Seven-Eleven to get the same level of transportation aggregation as it gets in Japan. Its own distribution system would help more if all wholesaler deliveries and direct store deliveries were stopped and routed through the DC. Even then, having its own distribution system would add much less value than in Japan given the lower density of stores and larger distance between stores. Perhaps a hybrid system can be applied in select markets to test the systems efficacy in the U.S.7. The United States has food service distributors that also replenish convenience stores. What are the pros and cons to having a dis tributor replenish convenience stores versus a company like Seven-Eleven managing its own distribution function?The advantage of someone else replenishing stores is primarily cost less transportation, material handling, and labour costs for your own system. Depending on how supply and reordering operations are designed, it might be possible for the distributors to perform the aggregation/demand smoothing function with minimal discussion by the individual Seven-Eleven franchise. One can contend that a distributor brings much more value to the table in the United States relative to Japan. Given the lower density of stores, a distributor is able to aggregate deliveries across many competing stores.This allows a distributor to reach levels of aggregation that cannot be achieved by a single chain such as Seven-Eleven. The disadvantage of the outsourced replenishment service is an overall loss of control, an increasenumber of deliveries to each store, and the difficulty of integrating in formation flows across disparate systems. Also, Seven-Eleven is unable to exploit having a large number of stores. In fact, it may be argued that going through the distributor has Seven-Eleven subsidize deliveries to competing smaller chains that may also be using the same distributor