The Equality Act 2010 and Individual Employment Rights

The Equality Act substitutes and complements earlier laws like the Disability Discrimination Act of 1995 and the Race Relations Act of 1976 (Phillips Scott 2012). The Act turned into law during 2007 with the aim of ensuring equal treatment of all people at the work place.Advertising We will write a custom essay sample on The Equality Act 2010 and Individual Employment Rights specifically for you for only $16.05 $11/page Learn More The Act includes similar groups that get protection from existing laws on equality. These laws protect people against discrimination based on disability status, age, gender, race, sex, sexual orientation, religion or belief, pregnancy, marriage and civil partnership (Pitt 2011; Selwyn 2012). An Analysis of the Law and Public Policy Issues Since this study focuses on the case of Ladele and McFarlane with reference to the principle of conscientious, religious objection to same-sex relationships, we shall only look at elements of the Act that deal with discrimination on the basis of religion and same-sex relationships. These elements include discrimination based on sexual orientation, religion/belief as well as civil partnerships and marriage (Willey 2012). Sexual Orientation Discrimination The Equality Act 2010 protects employees against discrimination due to their sexual orientation. According to the Act, discrimination in the form of sexual orientation refers to unequal treatment of lesbians, gay men and heterosexuals (Wright Conley 2011). The Act prohibits the conduct of discriminating people on the basis of sexual orientation. This includes treating people unfavorably, discriminating them indirectly, victimizing people, or subjecting people to harassment due to their social orientation. The Act defines indirect discrimination as using a criterion or procedure that limits people of a particular sexual orientation when it is not justifiable. Discrimination based on Religion or Belief The Equality Act 20 10 protects employees against discrimination based on their religions or beliefs. The Act needs all employers to have policies that relate to recruitment promotion, development, grievance and harassment. Direct discrimination occurs when people get unfair treatment due to their religions and beliefs, or religions and beliefs of their associates (Willey 2012). The Act further explains different forms of discrimination. Indirect discrimination takes place when an employer has a policy or rule that concerns everybody, but will limit people who have a certain religion or belief.Advertising Looking for essay on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Harassment occurs when an employer shows undesired actions due to a person’s belief or religion with the aim of infringing a person’s dignity, or creating a harsh atmosphere for that person (Willey 2012). Lastly, victimization refers to the unfair treatment of an emplo yee because of opposing an employer’s practices on religions or beliefs. Civil Partnerships and Marriage The Equality Act of 2010 allows gay and lesbian couples to enter a civil partnership, with similar rights to those of a married couple (Willey 2012). According to the Act, direct discrimination takes place when a person gets less favorable treatment than others due to belonging in civil marriage or partnership. On the other hand, indirect discrimination takes place when an employer has a policy or rule that concerns everybody, but will limit people in a civil marriage or partnership (Honeyball 2012). Nevertheless, indirect discrimination is justifiable in some situations (Honeyball 2012). This decision must show that the employer considered non-discriminatory alternatives before making the final decision. Some cases that the Equality Act 2010 apply to include McFarlane vs. Relate Avon and Ladele vs. Islington (Sandberg 2011). In McFarlane v Relate Avon case, the claimant g ot dismissal because his religion and beliefs could not allow him to offer therapy to same-sex couples. According to the Equality Act, McFarlane imposed his own standards on sexual orientation to Relate, which was legally wrong. On the other hand, McFarlane claimed both indirect and direct discrimination as well as harassment due to his dismissal. Equally, in Ladele v Islington, the Christian registrar became released from work due to her refusal to carry out civil partnership services for same-sex marriages (Hill 2011; Mooney 2009). The claimant said that she suffered both direct and indirect discrimination due to her religious views. However, the court ruled that she lost her job due to her breach of duty, and not religious inclination towards same-sex marriages. These two cases also show some difficulties associated with clashes of rights. Difficulties Associated with Rights Clashes Over the years, scholars have focused on the right clash between religion and homosexuality in the perspective of religious assemblies seeking exclusion from nondiscrimination acts as much as they defend gay entitlements. One question that arises when implementing the Equality Act is: how can a pluralistic community give tolerance of religious differences and equality at the same time?Advertising We will write a custom essay sample on The Equality Act 2010 and Individual Employment Rights specifically for you for only $16.05 $11/page Learn More Another question is: how can the government serve commitments to the Act by guaranteeing expansion and use of civil rights laws in the community, or by guaranteeing protection and consideration for the varied beliefs and practices amid religious societies? A person can understand the dispute among the two parties’ claims in the case of Ladele and McFarlane by wearing the shoes of gay men and those of Ladele, or McFarlane, alternately. Gutmann (2003) explains that refusing people the rights to join volu ntary associations is unjust. Any way that a state resolves this clash between the autonomy to exclude and liberty to join, the liberty of some citizens to convey their character as they consider fit get restriction due to others freedoms. The certain win-loss described by Gutmann (2003) is a zero-sum game. Feldblum (Feldblum 2006) claims that due to the basis of homosexuality and religion clash on moral judgments, both sides belong to the zero-sum game since a benefit for one party leads to a loss for the disparate party. That is to say the values of both sides are too diverse that their last benefits become incompatible. Therefore, accepting religious groups cause that state actors deny civil rights protections. However, the effects of ignoring civil rights groups cannot be underestimated. While a zero-sum clash on rights involving identity groups must not rest on contrary moral values, the clash between homosexuality and religion arises from the moral character of their differenc es. For people like Ladele and McFarlane, whose religious beliefs make them think that gay men and same-sex marriages are immoral, any law fortification of gay persons is a loss (Feldblum 2006). The reverse is right for those who think that gay men and same-sex marriages are morally right. For these people, the failure of regimes to guarantee fairness in dealing with communities that have all sexual orientations through the legislature is a loss (Gutmann 2003)Advertising Looking for essay on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Given any legislative action or inaction, just one party wins. Hence, most scholars seek to know whether religion is exceptional (Koppelman 2006). They try to find out whether religion has anything unique that would make it get the privilege over rights of gay men, or if equal rights for gay men have a unique feature that should let those rights beat religious freedom. Solutions One way of solving problems like religious and homosexuality rights clash is through legislatures (Kramer 2004). Superior authority for law decision-making is achievable either through lesser or weaker judicial review. Tushnet (1999) suggests that conscientious government officers outside the courts should carry out the work of interpreting the constitution, for some issues. Tushnet (1999) also mentions some of these issues as â€Å"the vindication of the declaration’s principles: the principle that all people are equal, the principle that all had inalienable rights† (53). Conversely, Waldron ( 2006) claims that judicial review hardly offers a system for a community to concentrate on the problems at hand when people differ on rights. Rather, Waldron (2006) suggests that the most suitable way to resolve rights clash should involve getting people’s opinions, and not judicial review. Besides, Waldron suggests that both rights need equal treatment in the process. Also, Waldron (2006) supports the idea of ordinary law followed by a court review as effective ways in solving rights clash. Key to this claim is a view that politics acts as the field of conciliation, which can hypothetically solve the matter of needing to choose a champion in the zero-sum competition. According to Tushnet (1999), lawmakers build statutes like civil rights statutes as they pay attention to their enemies and build compromises that include some concerns of their opponents. Private dispute resolution is also a way of solving rights clashes. This entails reaching a compromise amid two conflicting rights. McConnell proposes that the most suitable way to avoid a zero-sum game and get a solution to rights clashes is allowing conflicting parties to deal with their rows privately (Anderson Baker 2010). The government, using this method, should not inflict a punishment on practices related with or obligated by any perception of homosexuality, and must desist from applying its authority to support, encourage, or progress one place and not another. Therefore, the state would not penalize sexual acts through accepting gay people. At the same time, the state would not make use of sexual orientation as a ground for discrimination or categorization with no grand rationales that have a basis in moral objections. Conversely, the state would be slow to project this place of moral objectivity in the private area, although, it would let private influences in the culture find the last answer from the society. That is to say the problems that legislatures and courts encounter when dealing wit h rights clash can get a solution through eliminating such matters from their rule. Also, Minow (1987) argues that a more suitable choice should follow, for those disagreeing to negotiate a commonly tolerable solution since lawsuits may not serve as the most suitable instruments for realizing the normative growth that surface after expressing rights. Minow (1987) explains â€Å"the practice of litigation is too cruel and polarizing to serve the purpose of encouraging certain parties to join in exploring normative commitments through interpretation† (1861). Therefore, Minow (1987) proposes that parties should conduct mediation before filing lawsuits so that they can understand each other well and promote normative growth with no interference from legal authorities. Such solutions can make parties evade polarizing effects that they may get from laws, or in courts since they do not consider most aspects. Therefore, parties like Ladele and McFarlane and Islington BC could keep aw ay from the zero-sum game by negotiation. Another way of solving right clashes is through ballot initiatives. Citizens may suggest amendments to the constitution or law provisions (Skiba-Crafts 2009). Where citizens fruitfully meet the necessary processes, these proposals become subject to a democratic vote, and not legislative ratification (Skiba-Crafts 2009). This practice has occurred in countries like Florida, Arizona and California in the last two decades, and many anti-gay initiatives have succeeded or faced rejection (Keck 2009). For instance, Arizona citizens accepted the 2008 ballot initiatives to amend the constitutional provisions that sought to ban gay marriage as Arkansas citizens endorsed a ballot initiative banning gay partners from adopting kids.133 Critical Comment on the Efficacy and Desirability of the Current Law The Equality Act 2010 is effective when it comes to protection of most employees at workplace (Lockton 2011). However, the law becomes hard to enforce w hen there are rights clashes. So as, to solve this problem, parties may conduct mediation before filing lawsuits so that they can understand each other well and promote normative growth with no interference from legal authorities. Also, the Act should leave some crucial elements like homo-sexual rights to public opinion and not legislative ratification. In conclusion, The Equality Act 2010 protects individual employment rights at the work place. Some areas that this law addresses include discrimination based on sexual orientation, religion/belief as well as civil partnerships. However, implementing this law raises several issues on the way rights on varied beliefs and practices can get an offering without interfering with civil rights laws. This study recommends that conscientious government officers, outside the courts, can carry out the work of interpreting the constitution on issues like rights clashes. Also, the study supports mediation among parties before filing lawsuits and b allot box. This is the only way how cases like those of McFarlane v Relate Avon and Ladele v Islington can get fair judgment. References Anderson, R Baker H 2010, Corporate governance: a synthesis of theory, research, and practice, John Wiley Sons, London. Feldblum, C 2006, ‘Moral conflict and liberty: gay rights and religion,† Brooklyn Law Review vol. 72, no. 62, pp. 63–64. Gutmann, A 2003, Identity in democracy, Cengange, London. Hill, M 2011, Religion and law in the United Kingdom, Aspen Publishers, South America. Honeyball, S 2012, Honeyball Bowers’ textbook on employment law, Oxford University Press, Oxford. Keck, T 2009, â€Å"Beyond backlash: assessing the impact of judicial decisions on LGBT rights,† Law and Society Review vol. 151, no. 161, pp.151-154. Koppelman, A 2006, Is it fair to give religion special treatment?†Illinois Law Review vol. 571, pp. 572–574. Kramer, L 2004, â€Å"The people themselves,† Popular Consti tutionalism and Judicial  Review vol.7, no.8, pp. 220-223. Lockton, D 2011, Employment law 2011-2012, Routledge, Abingdon, Oxon New York. Minow, M 1987, â€Å"Interpreting rights: an essay for Robert cover,† Yale Law Journal vol. 96, pp. 1860-1907. Mooney, G 2009, Understanding social welfare movements, Policy Press, Bristol Portland. Phillips, G Scott, K 2012, Employment Law, College of Law, London. Pitt, G 2011, Employment law, Sweet Maxwell Thomson Reuters, London. Sandberg, R 2011, Law and religion. Cambridge University Press, Cambridge. Selwyn, N 2012, Selwyn’s law of employment, Oxford University Press, New York. Skiba-Crafts, A 2009, â€Å"Conditions on taking the initiative: the first amendment implications of subject matter restrictions on ballot initiatives,† Michigan Law Review vol. 1305, pp. 1308-1309. Tushnet, M 1999, â€Å"Taking the constitution away from the courts,† Yale Law Journal vol. 14, pp. 52-73. Waldron, J 2006, â€Å"The core of the case against judicial review,† Yale Law Journal vol. 115, pp.1346-1376. Willey, B 2012, Employment law in context: an introduction for HR professionals, Pearson, London. Wright, T Conley, H 2011, Gower handbook of discrimination at work, Gower, London. This essay on The Equality Act 2010 and Individual Employment Rights was written and submitted by user Trey Dillon to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Diplomatic Revolution of 1756 and the Seven Years War

The Diplomatic Revolution of 1756 and the Seven Years War A system of alliances between the Great Powers of Europe had survived the wars of the Spanish and Austrian succession in the first half of the eighteenth century, but the French-Indian War forced a change. In the old system, Britain was allied with Austria, who was allied with Russia, while France was allied with Prussia. However, Austria was chaffing at this alliance after the Treaty of Aix-la-Chapelle had ended the War of the Austrian Succession in 1748, because Austria had wanted to recover the rich region of Silesia, which Prussia retained. Austria, therefore, began slowly, tentatively, talking with France. Emerging Tensions As tensions between England and France mounted in North America in the 1750s, and as a war in the colonies seemed certain, Britain signed an alliance with Russia  and upped the subsidies it was sending into mainland Europe to encourage other loosely allied, but smaller, nations to recruit troops. Russia was paid to keep an army on standby near Prussia. However, these payments were criticized in the British parliament, who disliked spending so much on defending Hanover, from where the current royal house of Britain had come, and which they wanted to protect. Alliances Change Then, a curious thing happened. Frederick II of Prussia, later to earn the nickname ‘the Great,’ was afraid of Russia and the British aid to her and decided that his current alliances weren’t good enough. He thus entered into discussion with Britain, and on January 16, 1756, they signed the Convention of Westminster, pledging aid to each other should ‘Germany’- which included Hanover and Prussia- be attacked or â€Å"distressed.† There were to be no subsidies, a most agreeable situation for Britain. Austria, angry at Britain for allying with an enemy, followed up its initial talks with France by entering into a full alliance, and France dropped its links with Prussia. This was codified in the Convention of Versailles on May 1st, 1756. Both Prussia and Austria were to remain neutral if Britain and France warred, as politicians in both nations feared would happen. This sudden change of alliances has been called the ‘Diplomatic Revolution.’ Consequences: War The system- and peace- looked secure to some: Prussia could not attack Austria now that the latter was allied with the greatest land power on the continent, and while Austria did not have Silesia, she was safe from further Prussian landgrabs. Meanwhile, Britain and France could engage in the colonial war which had already started without any engagements in Europe, and certainly not in Hanover. But the system reckoned without the ambitions of Frederick II of Prussia, and by the end of 1756, the continent was plunged into the Seven Years War.

Learn How to Conjugate Placer (to Place) in French

Learn How to Conjugate Placer (to Place) in French The French verb  placer means to put or to place. You can imagine how useful this word will be in your French conversations, so a lesson in conjugating the verb will certainly help. By the end, youll be able to use  placer  to say things such as she placed and we are placing. The Basic Conjugations of  Placer French verb conjugations are not always easy because there are many words to memorize and not all verbs follow the regular rules. Unfortunately, placer is a spelling change verb, so it does come with a catch, but its easy to remember if you understand it. For a verb like  placer,  in which the verb stem ends with a  c, there are times when it requires a  Ãƒ §. Youll find this most often in the imperfect past tense, though it can appear anywhere that an  a  or  o  come first on the infinitive ending. This change is necessary to retain the soft  c  sound. Without it, the vowels would make it sound like cat. Beyond that minor issue, you will find that  placer  uses the exact same endings as a  regular -er  verb, which is the most common conjugation pattern found in French. If you already know a few of those words, you can apply the same endings to this verb. Using the chart, you can study the most common indicative mood forms of placer. These include the present, future, and imperfect past tenses, which you will use most often. All you need to do is match the subject pronoun to the appropriate tense for your sentence. For example, I am placing is je place and we will place is nous placerons. Present Future Imperfect je place placerai plaais tu places placeras plaais il place placera plaait nous plaons placerons placions vous placez placerez placiez ils placent placeront plaaient The Present Participle of  Placer The spelling change is also required for placers present participle. Thats because it uses the -ant ending found in many regular verbs. The result is the word plaà §ant. Placer  in the Compound Past Tense Beyond the imperfect, you can also use the  passà © composà ©Ã‚  to indicate the past tense. To form it, you will need two elements: the present tense conjugate of  avoir  and the  past participle  placà ©.  When you put the two together, you get results such as  jai placà ©Ã‚  (I placed) and  nous avons placà ©Ã‚  (we placed). More Simple Conjugations of  Placer Placer  has many conjugations, though well finish this lesson with a few more of its simplest forms. Each has its own use and can be useful additions to your French vocabulary. The subjunctive can help you imply uncertainty to the act of placing. The conditional is useful for times when the action is dependent on something else. You will most likely only find the passà © simple and imperfect subjunctive in written French as these are literary tenses. Subjunctive Conditional Pass Simple Imperfect Subjunctive je place placerais plaai plaasse tu places placerais plaas plaasses il place placerait plaa plat nous placions placerions plames plaassions vous placiez placeriez plates plaassiez ils placent placeraient placrent plaassent The French imperative is used for direct commands and statements and this is the one time when its acceptable to skip the subject pronoun. Instead of tu place, you can say place. Imperative (tu) place (nous) plaons (vous) placez

Restaurant With A Difference Case Study Essay Example | Topics and Well Written Essays - 2500 words

Restaurant With A Difference Case Study - Essay Example The presence of combination of thoughts of both is necessary in the strategies they adopt for implementing in their restaurant business. Any business including restaurant depends on finding the fact that customer really wants. In that sense, Mark is correct and he devised a way to know what most of the customers like to have. Gross. T. Scott cites Tom Peters' MBWA (management by walking) that helps in finding out what customers want. Mark's proposal is a combination of both technology and walking to the customers that is followed by a system that finds out the most favored dish by the customer. (Gross, T. Scott, 2004) However, a strategy is necessary with the proposal of Mark as Restaurant business involves innumerous number of food service operations. There is still market for a new comer with innovative ideas in food-service business. The strategies regarding Restaurant business of Mark and Jenny will help in keeping in view the changing lifestyles and driving the surge in food service business. However, the strategy regarding serving the fresh food is absent in the idea of Mark and they have to include that aspect into the strategy of their restaurant business. In addition to serving on cite, the restaurant has to find more methods to sell the food that needs no dishes to wash if used at home. This needs new packaging techniques for the food that is sold as a parcel. This is keeping view the fact that the singles, working parents and elderly demand a greater convenience in buying their meals and are turning to operations that provide that convenience. Therefore, the operations of restaurant bu siness of Mark and Jenny should include innovative food service and packaging procedures. One more aspect that needs attention in the strategy is planning as lack of planning may result in losses in I year of the initiation of the business. The important aspects in the strategy of the restaurant business are quality food, good service and great people to serve. The strategies should keep in view the diners you can satisfy. In this aspect, Mark is right and Jenny is little bit pessimistic. As no body can please everybody, the important aspect in the strategy of a new restaurant business is to find out the real percentage of the customers you can attract and the percentage of the market you can capture. When you are targeting on casual food customers, you may not be perfect in attracting formal customers. So, one has to keep in view the type of customers and percentage of market they are going to target. (Lynn, Jacquelyn, 2001) Human Resources Any successful entrepreneurs in Hotel/Restaurant Business have to embrace key principles to determine the customer's expectation and in that sense, Mark's approach and idea is up to the mark. The Human Resources should maintain quality initiative. The strategies depend on initiatives. The appropriate management, business balance, performance challenges are the aspects that need consideration while framing Human Resource strategies. The HR strategies should include the employee encouragement techniques that can increase the quality that employees offer (D'Annunzio-Green, Norma (Editor), 2002). Technology Necessary for Restaurant The foremost technology that is necessary for every business is

Unit 6 Scenario Essay Example | Topics and Well Written Essays - 500 words

Unit 6 Scenario - Essay Example The producers would like to hike the price to P2,where the whole tax burden is borne by the visitors. But will the visitors be willing to pay for the increase in price because of tax. So the demand and supply do not match, at point P2, there is an excess supply. Hence, the price has to come down to P1, where Q1 will be both demanded and supplied. It is evident that, the price of the product for the consumer increases from Pe to P1, which is their share of tax and is about half of the tax of XY. Producers now get C per unit, after paying tax PeC per unit. The revenue for the producers falls from OPeWQe to OCYQ1. The government will receive a tax revenue equal to CP1XY and the market size falls from Qe to Q1. This may have an implication on the employment in the society as firms may employ less number of people and the visitors will also think about alternate places of entertainment due to the increase in prices. However, the tax burden on the consumers and producers will vary depending upon the price elasticity of the entertainment service. On the other hand, if the option of charging a special tax on the shop owners based on the shop size, then, the smaller shops will be at the advantageous side. Smaller shop owners will pay less taxes and so their ratio of profit to investment will be high. If the owners with bigger shops want to share the tax burden with the consumers, then the price of products from the big shops will be higher than that from smaller shops. It will create opportunities for unfair trade practices. This might discourage entrepreneurial activity and even encourage shop owners to search for better places with favorable tax climates. Hence, the option 1 of imposing indirect tax will be a better

The Four Most Important Financial Statements Essay Example for Free

The Four Most Important Financial Statements Essay What are the four most important financial statements? Briefly describe each Much success in today’s business world is tied in with numbers in the form of accounting and financial statements. Being able to understand and properly read these statements is a critical component in truly knowing a business and properly assessing its overall financial performance. Financial reporting is the issuance of written documents in the form of the financial statements by the companies to the shareholders, stakeholders and other interested parties. The objective of these financial statements is to provide information about the reporting entitys financial performance and position that is useful to the wide range of users for assessing the stewardship of the entitys management and for making economic decisions. To be useful, this information must be represented faithfully, should be complete, prudent and free from material errors at least. The purpose of imposing regulations on accounting practices and setting standards is to fulfil the objectives of financial statements. In the accounting world there are several financial statements but the four main financial statements that are universally understood and prepared for most publically traded companies and many small and medium sized businesses are the income statement, the balance sheet, the statement of cash flows, and the statement of retained earnings (sometimes referred to as shareholders’ equity). A fundamental ability to properly interpret the information these statements contain allows internal and external users to make a wide array of decisions affecting company operations and decisions on whether or not to invest. Users of financial statements look to the income statement to learn and assess a company’s performance over a set period of time, often a month or a year. This statement depicts the company’s revenues and expenses with the difference reflecting the net income (or loss) resulting from the firm’s business activities. The revenue will be broken down by the category from which it derived with expenses broken down in a similar fashion. Those most interested in a company’s income include shareholders, potential investors, banks (for the purpose of assessing past performance and potential loan risk), creditors, and executives charged with ensuring profitability for the business. The complexity of an income statement will vary based on that of the company from whence it derives and the depth of its business activities (www.accountingcoach.com). In larger corporations an accrual basis of  accounting is commonly used where revenues are recorded when the money is actually earned, as opposed to cash being received. Income Statement A firms revenues, gains, expenses and losses are listed on the income statement. Revenue is money earned from a company’s normal business operations. The expenses on the income statement are the costs associated with earning the revenue. When a company sells one of its assets, it can experience a capital gain or loss. Revenues minus expenses, plus gains minus losses, equal net income or net loss. The dollar amount of net income listed on the income statement is also found on the cash flow statement under the operating activities section. Balance Sheet The balance sheet includes the elements of the accounting equation: assets equal liabilities plus shareholders’ equity. The assets on a balance sheet are classified as either current or fixed assets. Current assets are the most liquid, meaning they easily convert to cash. Fixed assets are long-termed assets. Similar to assets, liabilities are also classified as current or long-term. Current liabilities include money owed to creditors in less than a year. Long-term liabilities are due in one year or later. Shareholders’ equity is the total amount of equity in the firm. The shareholders’ equity section of the balance sheet is explained in further detail on the statement of shareholders’ equity. Cash Flow Statement The cash flow statement shows the amount of cash within a company. Items that affect the cash balance are listed on the statement. The first section of the cash flow statement is operating activities, which shows the cash flowing in and out of the company in relation to its business operation. The operating activities section also includes net income and the change in dollars of certain accounts listed on the balance sheet. The next section, investing activities, shows cash the company received and spent on a companys capital investments. The financing activities section shows the inflows and outflows of cash related to the company’s issued financial securities, which is also listed on the balance sheet and statement of shareholders equity. Statement of Shareholders’ Equity This statement shows the changes in the shareholders’ equity account. The first line item is the beginning balance for common stock. The amount of newly issued common stock is added to the beginning balance to get the ending balance. The same goes for preferred stocks. Listed next is the beginning balance to retained earnings, which is also listed on the balance sheet. The net income listed on the income statement is added to the beginning retained earnings balance and the amount of dividends paid out to shareholders is subtracted to get the ending balance. The ending balance for common and preferred stock and the ending balance for retained earnings is added together to get the total of the shareholders’ equity.

A Good Man Is Hard To Find :: essays research papers fc

Views and Characters Flannery O’Connor wrote the short story, "A Good Man is Hard to Find" in the hopes of portraying to the reader the racist views of the time: many of the ideals possess "a kind of holy madness or beauty." (Kirszner 238). These are the words mentioned in Literature, and express the emotions that O’Connor made the grandmother experience in the story. The story takes on a sort of irony throughout to provide a comedic look at old values and traditions, displaying to the reader how we advance over time. The grandmother very ignorantly describes just how separate dark and light colored people were during the period: "Oh look at the cute little pickaninny!" she said and pointed to a Negro child standing in the door of a shack. "Wouldn’t that make a picture, now?" she asked and they all turned and looked at the little Negro out of the back window. He waved. "He didn’t have any britches on," June Star said. "He probably didn’t have any," the grandmother explained. "Little niggers in the country don’t have things like we do." The language that is shown in this section of the story clearly demonstrates the difference between what is acceptable, and what is racist. O’Connor clearly provides us that she never has the intent to be racist herself, but rather her characters, possibly an influence in her life, are to blame. The grandmother shows her politeness to June, but also shows her rudeness by describing the dark colored boy with such racist terms, providing the reader with a sense of the "holy madness" that resides within her. The story contains eleven characters, of which only one illustrates her lack of coming together and recognizing everyone as a whole, rather than as separate races. Despite the obvious difference in language barriers, the grandmother does reflect a soft side: "Two fellers come in here last week," Red Sammy said, "driving a Chrysler. It was a old beat-up car but it was a good one and these boys looked all right to me. Said they worked at the mill and you know I let them fellers charge the gas they bought? Now why did I do that?" "Because you’re a good man!" the grandmother said at once. Of notable importance, the name Sam means to listen, or to hear, supporting the fact of racial differences. (Babycenter) This could be the explanation why the characters, Sam and the grandmother, have the most polite conversation in the entire short story.

Bakery: Marketing and Cakes

Date: 12th October, 2012 Name: Momina Saeed 01-111102-108 Sana Khan 01-111101-113 Mian Muhammad Sajawal Marketing Plan 01-111101-157 Section:BBA 6-C â€Å"ENTREPRENEURSHIP† „BAKELICIOUS? MARKETING PLAN Point of differentiation (Pod): ? We will offer customized product to the customers. ? We will bake cakes according to the preferences and requests of the customers. ? These cakes are made up of organic ingredients which are nutritious. Unique Selling Proposition (USP): ? Our unique selling proposition is our family recipe for cakes. Segmentation: ? We will sell our product to Elite and Upper Middle class. Objectives: To create awareness. ? To specialize in cakes which are different from any other cakes available in the market. ? To establish a strong presence in the market as a unique bakery. ? Spreading happiness through taste. ? Completing important moments of your life. Data Gathering: Primary sources: ? Direct Interviews from customers. ? Direct Interviews from home b akers. ? We will also get information through questioners filled by the customers. Secondary sources: ? Internet ? Social websites Analysis of data: ? We will analyze the data from filled questionnaires and after conducting interviews. Marketing Mix:As Bakelicious is a service so we are using 7p’s of marketing. Product: ? Cake, cupcakes, cookies and muffins. Price: I. Cost: ? Our price will vary on the size and ingredients used for baking cake. II. Customer: ? For customer we will decide how much customer is willing to pay. ? As we are targeting elite and upper middle class so our cost will be some for both. III. Competitor: ? As we are starting new business so our cost should be less than other competitors. Place: ? We will make our items at home and also do online selling. We will place stalls in funfairs in school, college and universities etc.Promotion: We will do promotion through: ? Fliers ? By creating Facebook pages Positioning: ? Bakelicious will be positioned as a h ome based bakery that will provide home-baked goods. ? The focus will be on quality and freshness. ? It will be a fun and inviting alternative to mass market companies. ? We will offer highly customized products such that customers will be able to make the treats that they would bake if they had the time. People: ? Momina,Sana and Sajawal Process: ? People can place their orders through Facebook and through Telephone. SWOT ANALYSIS: Strengths: ? A cake business is fun.Most people need cakes for special days or events so what better way to make someone smile. ? Low startup costs. Since it does not require rent some space, then rent can be taken off the budget list. ? High mark-up for cakes. Since cakes are easy to make, we can price them according to their worth. Some are worth more than others but either way, it’s going to make a nice profit. ? Each cake represents a person or a relationship or a celebration by them. So, like each individual or his/her relationship with other s, the cakes are unique. ? The cakes are creative, and each is a piece of art.There maybe thousands of bakeries out there, but there are only a handful of bakeries that make as creative cakes like Bakelicious. Weaknesses: ? Bakeries products are perishable items hence need to be sold as soon as possible to gain maximum benefit. The customers also prefer fresh products. ? Our bakery has introduced few bakery items from the possible product lines. This limited menu can be seen as a weakness. ? When dealing with art, a single problem lies in every field, there are not many artists available out there to help us. ? Depending on the size of the kitchen, it needs extra storage space for supplies.This may require purchasing an extra cabinet or rearranging kitchen. Opportunities: ? Expansion of the Product Line in the future with the introduction of more bakery items. ? Bakery Industry is growing at a fast speed and demand for quality food is never ending. ? Changing consumer tastes have gi ven rise to â€Å"artisan† or gourmet cakes. Smaller bakers like Bakelicious with flexible production facilities can capitalize on such. ? In the recent years, customers are becoming more and more health conscious and prefer home-made goods made with quality ingredients and customers are also willing to pay a high price for that.Bakelicious produces just that. Threats: ? Raw-material and energy costs volatile: The costs of major raw materials, such as wheat, vegetable oils, fuel for delivery can change rapidly. The volatility in prices of raw-materials cannot affect the end-product price, thus shrinking the profit. ? Competitors: Current and potential competitors are major threats for Cakes Tell Stories. BUDGETING: After analyzing the prices of the Home Bakers we are going to price our products as follows: ? Ingredient cost for cake Rs 20. 000 ? 2 delivery boys salary Rs 20. 000 Rent of bikes (2) Rs 4. 000 per month ? Bikes fuel Rs 18. 000 per month. IMPLEMENTATION: ? After a ll this marketing research we will then follow this marketing plan, all of the group members will organize and apply this marketing plan thoroughly. MONITORING: ? One of the group members will oversee the operations in terms of material, delivery system, advertisement and maintenance if required. ? Other two of them will bake the cakes as required. SALES PLAN OVERALL SIZE OF TARGET MARKET: Islamabad Total Population: 1. 15 million SECTION: A Elite 7% BUpper Middle 15% C Middle 33% D Lower Middle 35% E Lower 20% Total Population = 1. 15 million Percentage of Targeted Section = x 0. 22 Targeted Section = 2. 53 Lacs Average Member in a Family = ?5 Total Families = 50,600 Families Prefer Home Made Cakes = x 0. 20 Total Targeted Families = 10,120 ATAR: Fliers (15%) = 12000 Brushers (10%) = 8000 Social Website (70%) = 2000 Number of Targeted Families Initially = 10120 x 0. 15 x 0. 10 x 0. 70 = 106 Families Years Pessimistic Realistic Optimistic 2013 100 110 130 2014 120 140 160 2015 150 1 80 200 2016 200 230 260

Rich and Unhappy or Poor and Happy

* Choosing a career that pays well, but makes a person unhappy, and choosing a career that   makes a person   happy,but does not pay well. What is the purpose of life? What is the one thing that truly matters in order to experience a meaningful, gratifying existence? Some people might say that love and happiness are all one needs in order to live a fulfilling life, where no amount of materialistic wealth will amount to the same level of contentment as a life where one’s career is something that one strongly believes in and has passion for.Others, however, might argue that the only path to an enjoyable life is when one is able to live luxuriously. To have the finest, rarest, most expensive items or clothing is to have value and importance in society, which in turn, makes life worth living. In order to reach this stage, necessary steps need to be taken even if it causes unhappiness doing so.Choosing a career that ensures a generous paycheck will guarantee a life filled with materialistic commodities, but it doesn’t guarantee the benefits of a career that entices them, such as the drive or desire to work and the gratification one feels that might affect their emotional well being for the better. Yet, Choosing a career that sparks interest and passion guarantees a feeling of fulfillment but may not guarantee a substantial enough pay to enjoy some of society’s luxuries, such as the ability to travel or not having to worry about putting food on the table which otherwise might lead to stress that is harmful to one’s health.In a perfect world, everyone would be able to choose a career that houses both aspects, but alas, that is not the way the world works. Should one choose a career that pays well, but makes one unhappy? Or should one choose a career that makes one happy, but barely pays the rent. A life filled with the luxuries that our society provides can be seen by many to be a much-desired way to live. For them, the end result overc omes the means to get there, such as a stressful, unrewarding career who’s only redeeming aspect is a substantial paycheck.The ability to purchase the materialistic objects of ones desires, such as a fancy car, or a big house, is enough for some people to put themselves through school in a programme that doesn’t stimulate them emotionally, or intellectually. Nevertheless, with the disposable income, one would be able to take part in activities outside of work that is enjoyable and stimulating, like traveling or going to various cultural events that are out of reach for those with lower incomes.However, while one may be enjoying life outside of work, the harsh reality is that one spends the majority of the week at ones job, so in reality, a huge portion of one’s life is spent in apathy and indifference if the work doesn’t invoke any sort of enjoyment. As this continues over the years, depression is likely to follow due to the constant dread and lethargy th at goes along with the job, and the realization that it will be like that day in and day out for years to come.For those who choose this way of life, happiness equates to the number of possessions they gained with their hard earned money, regardless of the mundane work they had to go through in order to achieve it, unless of course, they realize they made a huge mistake choosing money over their actual dreams and aspirations when its already too late. Other people have a completely different view of life as the ones who value money in high regard.These people see the benefits of a life filled with things that give them satisfaction, with the choice of career being a huge component of it. When one decides to spend the rest of ones life doing something that one is passionate and excited about, the wage it garners wouldn’t be high on one’s list of concerns, especially if it means that waking up every morning wouldn’t be such a dreaded daily event. The mere thought of spending another day doing something one enjoys is enough to keep one motivated throughout the longevity of their career.There are a few instances however, that may cause certain hesitation. For example, a young aspiring artist might be satisfied with a one-bedroom that doubles as their studio while eating ramen noodles for breakfast, lunch and dinner for now, but what if down the road they decide they want to settle down and have a family before they are able to make a profit from their art, which might not never even happen in the first place? The pressure of this realization and the constant worry of having to make ends meet could be detrimental down the line.Soon, the joys that the job brings could be overshadowed by the stress produced by this situation. Fortunately, most people that choose to go down this path are able to make ends meet and are content with living in the simplest terms as long as their lives revolve around the career of their liking. The decision of choosin g which career path to take is probably one the most important, tear-inducing decisions a person has to make in their lifetime. It will dictate the way their life will go from that day forward nd the means on which they must live by. Whether it is a career that will bestow significant financial gain, or a career that will bestow significant personal gain, the decision rests on the personal opinions of the individual’s definition of a happy life. Even though this decision is entirely subjective, there is a stat that is worth mentioning; over a third of an average person’s life is spent working. Is being able to by the latest Prada really worth hating a massive part of one’s existence?

Income Disparities in Obesity Trends Among Califor Essays - Obesity

Income Disparities in Obesity Trends Among Califor Essays - Obesity Income Disparities in Obesity Trends Among California Adolescents Hiral Patel PSY 101-600 Professor Elizabeth Lavertu 2/20/11 Obesity is a common problem in our society. A few researchers decided to study this matter further and compare obesity rates among low-income families and high-income families. In "Income Disparities in Obesity Trends Among California Adolescents," four authors: Susan H. Babey, Theresa A. Hastert, Joelle Wolstein, and Allsion L. Diamant, describe the entire process of the study: The researchers wanted to prove that income levels affect obesity in adolescents. Adolescents who come from low-income families are more likely to be obese than adolescents who come from high-income families. This study also included gender to see if males or females were more apt to become obese as a factor of income. The variables that were involved with the experiment were: weight, income level, gender and race. The research looked at the income levels as well as the weight/Body Mass Index (BMI) of the participants. Among the participants in the study, weight and income level changed. Therefore, weight and income level are known as independent variables. The dependent variables were gender, race, and obesity. Obesity amongst females in the low-income groups was not different from the females of the high-income group. Obesity rates were based on the charts from the Centers for Disease Control and Prevention. Also, poverty and family income levels were judged based on the federal poverty rate. Three samples were used throughout this research. The first part of the sample was finding the participants. The second part of the sample was finding the people that would be interviewed. The third and last part of the sample was stating the facts about the study. The study was done in five languages and took place over four years. There was one sample group that was made from a sample population. Since the study was random, researchers were able to get a sample fraction of the participants of the study. The methods employed in the study would be the steps on how the researchers selected the participants. Logistic regression was used in this study, and income level had changed. A survey is a method in which researchers ask participants questions. When they put the answers together, they can see the trends. In this case, the California Health Interview Survey asked numerous health questions of a certain number of people between specific ages. The researchers in charge of this project were able to find out how many teenagers or young adults were obese. They were also capable of seeing where the teenagers or young adults resided, as well as the income levels of the families of the teenagers or young adults. Some types of information were requested, whereas other types of information were reported. For instance, if the survey asked about the race of each participant, the researcher was able to tell if more African-American, white, or Hispanic teenagers were obese. On page 3 of the docume nt, it shows that the California Health Interview Survey (CHIS) was a telephone survey of homes around the state. It was designed to represent all kinds of people. CHIS interviews were done in several languages. Teenagers were asked specific information that the reader is able to find in the documented article. That information was used to decide if the teenager was obese by standards set up by an institution. The study had numerous results. The demographic information stated who exactly was studied, including how long the survey took place, the average age of participants, gender and races. Also, there was a small increase in the obesity rates in California in the years during the study. For instance, the obesity rate for the low-income group between 2001 and 2007 almost doubled. Males were more likely to be obese than females. Asian adolescents were the least likely to be obese. The connection with males and lower-income levels was significant. In conclusion, the hypothesis was proven. The article proves that obesity is related to economic status. However, there could have been more correlations between gender and income levels. The research was done in California. Thus, to make the study more inclusive, the research could have been conducted in diverse places. The study could have been improved if the researchers had

A Modern Day Sir Thomas More Essay Sample

Your assignment is to feign you are a modern Sir Thomas More in the United States of America. Just as Sir Thomas More highlighted jobs with European societies in Book I of Utopia. you are to discourse current jobs with American society today. Remember that More discussed unjust penalty for offense. a corrupt socio-economic system. the hoggishness of male monarchs. and misgiving in engineering. He besides closely analyzed the corruptness of advisers to the male monarch. These were all important jobs in 16th century England. What are the important jobs in 21st century America? Merely as More used fiction to convey his thoughts. you will be composing a short fiction book to picture the signicant issues of society in the twenty-first century. Make non simply list several jobs with American society. Pick two or three jobs as a focal point and so add inside informations through scene. stage way and duologue that to the full explain why these things are jobs. Talk about who has created the jobs and who is affected by them. Discourse how people are affected by these important jobs. Besides be cognizant that your instructor will be looking for you to pass on your thoughts efficaciously. so this will affect you utilizing prepositional phrases to vary sentence gaps. Once you have completed a unsmooth bill of exchange. if possible. subject your composing along with a rubric to a equal. a parent or a guardian to reexamine your bill of exchange and supply feedback. Use this feedback to do alterations to your bill of exchange. When you submit your book for a class. you should include the undermentioned: †¢ Evidence of prewriting ( bring forthing and forming thoughts ) †¢ Evidence of a bill of exchange ( should incorporate grounds of alteration and redacting ) †¢ A completed rubric ( Student Statement ) with grounds of reappraisal

Internal weaknesses of Walt Disney company- only THEME PARKS part Research Paper

Internal weaknesses of Walt Disney company- only THEME PARKS part - Research Paper Example rough the Internal Factor Evaluation (IFE) Matrix and SWOT that’s a tool that strategically studies the functions of an organization be they weak or strong. One main internal weakness includes the high overhead expenditures that the company accrues. First, the company targets top talent employees and this is done through attractive offers that beat other competitors. They are given inflated bonuses and exorbitant salaries. The frequent refreshment of the company’s work force especially in top management leads to huge costs. Other costs include the setting up of theme parks, repair and maintenance, technology and construction of vacation units which cost billions together with the expenditure for publicity and promotions that are done. Dissatisfaction of employees is another weakness. Such discriminated payments bring other tensions like disputes from the labor people who cause unrest and tension and this causes internal weaknesses. Those who work on the theme parks including the writers, actors and network operators may complain through their unions as their pays are meagre compared to those of the management. A contrasting weakness is the cost cutting measures that may be may be caused by the situation of over the roof costs that the company would incur. Sometimes, the management may introduce new structures, systems and designs for its theme parks and this would in the end sabotage the upward growth of the company. Without quality investments, the services and experiences of their customers would go down and later their reputation might be harmed. The lack of enough developmental property or assets like land is another internal weakness. Although the company is big, matters like the acquisition of new pieces of land require a lot of hierarchy involvement and consultations and this has led to the fact that the Walt Disney Company land for resorts has been landlocked to Florida and the speculative front in California and this means that there are no new