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A Clean, Well Lighted Place By Ernest Hemingway - 1950 Words

Humanity is the most egocentric species on the planet. Despite being relatively young and inexperienced, humans believe themselves to be far superior to everything they come into contact with. This egocentrism can easily be seen in a study performed by the World Wildlife Federation (WWF) in 2015. The study revealed that, â€Å"Some 46-58 thousand square miles of forest are lost each year—equivalent to 48 football fields every minute† (Cesareo). Billions of creatures are losing their homes to feed the human belief of their larger purpose in life. However, what humanity does not realize is that it has no great purpose. In fact, everything humanity values in life is utterly meaningless. The author Ernest Hemingway is one of the few people who understands this concept of a pointless life. In his short story, â€Å"A Clean, Well-Lighted Place,† Hemingway reveals the principle of existentialism, that life is inherently meaningless and people must attempt to give their own lives purpose, through an analysis of the inner workings of life as a human. Hemingway first reveals life’s meaningless nature through a description of the core aspects that define humanity. Although there are many complex ways to classify one human being from another, most people can be distributed by three simple traits: who they are, what they think, and what they do. Supposedly, these are the traits that make people unique, and allow them to create their own meaningful story. However, Hemingway contrasts this viewShow MoreRelatedA Clean Well-Lighted Place, by Ernest Hemingway990 Words   |  4 Pages Ernest Hemingway’s short story, A Clean Well Lighted Place, created literary controversy when it was initially published in 1933. During this time, there were several literary critics concerned with the dialogue inconsistencies. In the original story, the reader would not be able to distinguish between the two waiters. Hemingway failure to identify the c haracters by name leaves the story flawed according to the literary critics. Hemingway does not go into the mind of any characters butRead MoreA Clean, Well Lighted Place By Ernest Hemingway1640 Words   |  7 Pages â€Å"A Clean, Well-Lighted Place† is possibly one of Hemingway’s most excellent short stories. It depicts the techniques of his signature writing style. The narrative is a perfect example of an initiation story, a short story that focuses on the key character that comes across a concept, encounter, practice or knowledge he never knew. The characters in his story are the old man, young waiter, and the old waiter. Hemingway employs a number of literary tools in the story to convey his themes of lifeRead MoreA Clean, Well Lighted Place By Ernest Hemingway1034 Words   |  5 PagesErnest Hemingway developed his own style of writing and follows it in â€Å"A Clean, Well-Lighted Place†. Hemingway’s elegance in writing is such that he indirectl y gives all of the information to the reader without making any judgment; thus allowing one to create an opinion about every minute detail of the story. Hemingway illustrates his foundations of writing in â€Å"A Clean, Well-Lighted Place† by providing small clues that provide an indirect view of the larger meaning. Hemingway illustrates one ofRead MoreA Clean, Well Lighted Place By Ernest Hemingway1628 Words   |  7 PagesIn Ernest Hemingway’s â€Å"A Clean, Well-Lighted Place† the use of plot, symbolism, characters, and theme creates an intricate and complex story line. The elements of plot keep the readers engaged by guiding the reader though the story. Hemingway emphasizes on despair, loneliness, and isolation as major themes in his short story to help the reader understand the main idea. The themes represent the challenge of finding meaning in life. He also challenges the reader’s understanding of compassion thoughRead MoreA Clean, Well Lighted Place By Ernest Hemingway1024 Words   |  5 PagesWhen profound emotions and heartfelt experiences lay beneath a narrative subtext, a simple short story can become an elaborate puzzle where one continues to discover new pieces. Ernest Hemingway’s, â€Å"A Clean, Well-Lighted Place† is a fascinating short story that has a powerful theme of ‘nothingness’ and ‘loneliness’ enveloped beneath its dialogue. This short story’s re-readability pulls us, the reader, back into its’ text just to discover that a specific character’s dialogue could elude to yet anotherRead MoreA Clean, Well Lighted Place By Ernest Hemingway1854 Words   |  8 PagesErnest Hemingway is a noble prize winner that is noticed as one of the great American twentieth century writers, and is known for works like â€Å"The Sun Also Rises† and â€Å"For Whom the Bell Tolls†. When first reading Ernest Hemingway’s short story â€Å"A Clean, Well-Lighted Place† it seemed to be a plain, emotionless, and almost not finished short story. Although, as the reader looks deeper into the short story, they realize it’s not just about a clean, quiet, well lighted cafà © that has two employees thatRead MoreA Clean, Well Lighted Place By Ernest Hemingway972 Words   |  4 Pagesin a Clean, Well-Lighted Place Despair is an emotion that can rob one’s joy, inner peace, and eventually, life. The desire for serenity is usually sought after by a person whose life is futile and is at his or her wit’s end. That individual is usually left with no other alternative but to come to the realization that if he or she fails at his or her attempts (such as suicide) to alleviate despair, then the opportunity of finding peace and comfort is an alternative worth pursuing. In Ernest Hemingway’sRead MoreA Clean, Well Lighted Place By Ernest Hemingway849 Words   |  4 Pagesin life, and try to make rational existing in an irrational universe. The fact that humans are conscious of their mortality, and must make decisions about their life is basically what existentialism is all about. In the story â€Å"A clean, Well-lighted place† by Ernest Hemingway was about two waiters waiting to close up the restaurant/cafà © for the night. They only had one customer left, an old man who wa s deaf and drunk. But he wasn’t causing any trouble, just keeping to himself. The two waiters apparentlyRead More Nothingness in A Clean Well-Lighted Place by Ernest Hemingway1369 Words   |  6 PagesNothingness in A Clean Well-Lighted Place by Ernest Hemingway Man is often plagued by the question of his own existence. Existentialism is a subjective philosophy that is centered upon the examination of man’s existence, emphasizing the liberation, responsibility, and usually the solitude of the individual. It focuses on individuals finding a reason for living within themselves. The philosophy forces man to make choices for himself, on the premise that nothing is preordained, there is no fateRead MoreA Clean, Well-Lighted Place, by Ernest Hemingway Essay examples1296 Words   |  6 Pagesmeans by which we arrive at that goal. For Ernest Hemingway, the characters that he places in his stories are forever searching for peace. Much like in life itself, the achievement of temporary peace throughout the path of a lifetime can be both minute and momentous. The writer uses the literary devices of indirect characterization, setting and symbolism in order to enhance his final classification of peace. In Hemingways A Clean Well-Lighted Place, the author uses literary devices to define

Ford Motor Company Case Study Free Essays

————————————————- ————————————————- Ford Motor Company Case Report ————————————————- Executive Summary Ford Motor Company has a long history, starting in Michigan in 1903. They have focused on designing and manufacturing and have been very successful, however with increasing competition, global markets and over-capacity the company needs to look at ways to improve profitability. The company has implemented various programs and processes to create a lean, responsive system with better consumer forecasting. We will write a custom essay sample on Ford Motor Company Case Study or any similar topic only for you Order Now Their challenge is to continue to research ways to stay viable in current market and industry conditions. Dell Computers has been very successful with a direct model and virtual integration that may or not work well for Ford. CONTENTS * ISSUE3 * ANALYSIS4 * ALTERNATIVES6 * RECOMMENDATIONS 7 * IMPLEMENTATION 8 * CONCLUSION8 * REFERENCES9 * ISSUE: The Ford Motor Company is facing a number of challenges including the direction of CEO Jac Nasser to focus on customer responsiveness and shareholder value to deal with increasing competitiveness, an industry with potential over-capacity and the expansion into globalized markets. Ford had begun to implement systems to reduce cycle-time, improve quality and to lower costs. Programs included consolidating product development into five Vehicle Centres (VCs), reeingineered processes such as Order to Delivery (OTD), Fort Production System (FPS) and Business to Business (B2B) capacity. Additionally, information flow was examined to overcome geographical constraints, thus becoming a critical component of Ford’s global approach. During the past decade the company has implemented many programs and processes becoming the most improved automaker with steady upward trending sales and record profit sharing. The supply chain initially had a base of many competitive suppliers until the 1990’s when they began to move toward fewer, long term supplier relationships. Ford fostered relationships with tier one suppliers who would interface with tier two and other suppliers. With Ford’s support, the suppliers tried a variety of strategies including Just-In-Time (JIT) inventory, Total Quality Management (TQM) and Statistical Process Control (SPC). A limitation emerged in the variance of IT expertise and capability among the supply chain members. To reach the goal of reduced cycle time, creating a lean and flexible process, Ford is researching Dell Computer’s successful direct model to see if this virtual integration system would work for them. The direct model reduces the time and costs of third party distribution through direct interfacing with as few partners as possible as a way to improve production and customer responsiveness. The challenge is to determine if this system will work for Ford Motor Company. * ANALYSIS: The CEO’s directive is complicated by various factors. While Dell’s direct model works for Dell, it may or may not be effective with Ford. The company has been through a decade of change and adjustments to various processes and directions and while the option is available, a decision is not urgent as Ford is in a fairly good position. Dell’s direct model involves a customer focus, small numbers of supplier partnerships, customization, a just-in-time inventory and manufacturing. In order to do this, Dell ties in technology to communicate and coordinate these goals and strategies. They use what they call vertical integration. This means that they work very closely with customers and suppliers including actually having staff on site working directly with customers and partners, sharing information and knowledge to enable flexibility and effectiveness reducing cycle times. Dell establishes partnerships or collaborations with their customers and suppliers which is much like controlled outsourcing. Michael Dell of Dell computers argues that outsourcing is traditionally a way to â€Å"get rid of a problem†. His direct model, in contrast, is partnering with companies who are treated as though they are internal staff. This model improves the level of information sharing and motivation to succeed as a team. Technology means that the information sharing can be easily and effectively done in a win-win type of arrangement. The challenge is to maintain these relationships and focus on the task at hand. Providing suppliers with real-time information and up to date demand enables the supplier to act accordingly to meet Dell’s requirements. Removing multiple layers and working closely with customers and suppliers removes the possibility of misinformation, reaction time and ability to not only react, but to make more accurate forecasts. Dell has been able to streamline their customer response times by helping the customer ‘decide’ what they need. They make it easier for the customer to make the decisions and are ultimately preparing for it while the conversation is happening. Dell acts as a consultant and trainer getting direct feedback and key information for planning, research and development. They include key people from a wide range of responsibilities in regular meetings to ensure communication, ideas and overall commitment from the entire supply chain. Virtual integration goes even further to merge the traditional roles and boundaries of the supply chain. Dell argues that the direct model and virtual integration is beneficial to the customer from distribution to manufacturing and design. This model works for Dell, but whether it would work for Ford is the question. Ford has already reduced it’s supply chain base by dealing with Tier one suppliers to use Just-In-Time inventory processes and other strategies to improve commitment and capability. They implemented the Ford Production System (FPS), focusing on key parts of the manufacturing process to improve efficiency. The Synchronous Material Flow (SMF) was developed to ensure a continuous flow of materials. This was done by using lean manufacturing concepts, careful scheduling and sequenced assembly. Their Order to Delivery (OTD) process was also developed to streamline the cycle time, reducing the order to delivery from 65 days to as little as 15 days. In order to do this they used forecasting, keeping 15 days of vehicles in the assembly plant’s order bank, using regional mixing centers for deliveries and a responsive order amendment process. Last but not least they worked on something called the Ford Retail Network (FRN) to test best practices and to create an alternate distribution channel. The idea was to consolidate Ford’s efforts to compete against the competition of other auto makers rather than compete against each other. Because Dell and Ford are such different companies it is difficult to know if vertical integration would work. Dell is a smaller company whose current success is due to customer focus, pull demand, speed of response and virtual integration. In contrast, Ford is a much larger company with a complex and long-standing system of supply chain leadership where purchasing was historically heavily involved in the various activities of the company. A move to virtual integration requires that roles shift and responsibilities change to allow greater collaboration and information sharing. ALTERNATIVES: Differences between the companies include dealer networks, product and process complexity, age and size of the company, technical expertise and control over systems. Ford has a great amount of control, difficulty forecasting customer needs, higher product complexity, a strong dealer network and unionized labour. Dell is relatively new, there is high technical expertise, the product is not as complex, forecasting can be fairly accurate and their supplier relationships are good. Ford enjoys a significant amount of control over their supply chain, manufacturing, assembly and distribution, while Dell may not be able to exercise control depending on the relationships built and arrangements made. At this time, Ford does not really need to make a decision to change their business model, but there is a push for greater globalization, efficiency and flexibility. They can move toward virtual integration, stay the same, or adopt some kind of balance of the direct model with their current model. Because of their size and established supply chain, a move toward vertical integration and a direct model would mean fairly drastic changes and giving up controls that have been carefully developed over the past decade. That said, staying the same would not be advisable, as the market is increasingly competitive on the local and global stage. Ford will be required to look at further adaptations to their operations in order to stay competitive. RECOMMENDATION: It would be advisable for Ford to examine vertical integration in at least some areas of their operations. Because this requires high levels of technology, they can work with Tier one suppliers to develop collaborations and more extensive information sharing. Doing nothing is not usually a feasible option in successful business and full integration would be very difficult to accomplish and my not have the results that Dell has due to the various differences in the companies and their products. IMPLEMENTATION: Ford can use focus groups and regular meetings to move toward a direct model in at least some areas of the business. The dealer network may be used as an advantage to forecasting if they work more closely with the development teams, manufacturing and assembly plants. The customer focus groups can begin to develop relationships that help to develop what customers want and might have as potions can be insightful and will improve forecasting. Purchasing, engineering, marketing and other groups can get involved in these focus groups, which may also encourage dialogue and collaboration toward cohesive end results. * CONCLUSION: Ford has implemented many strategies successfully and has been forward thinking in their consideration of various models and options. Becoming faster may or may not work to their advantage as buying a car is a decision that is weighed carefully and is a bigger investment than choosing a computer or laptop. The speed at which the company supplies a vehicle once ordered is important, but I suggest, not as important as the customer getting the options, financing and service that they expect with this type of purchase. That said, customers expect greater customization and choice than ever before. Whether Ford takes on this model or chooses to research another model is a step in the right direction. Supply chain management is a large part of how well the company can respond to customer needs and ultimately create profit and ongoing competitive advantage. * REFERENCES: Austin, Robert D. , Ford Motor Company: Supply Chain Strategy, 9-699-198, Harvard Business School Publishing, 1999. Magretta, Joan (2001) â€Å"The Power of Virtual Integration: An Interview with Michael Dell,† Harvard Business Review How to cite Ford Motor Company Case Study, Free Case study samples

Business Plan of Frozen Pizza Plc

Question: Discuss about the Business Plan of Frozen Pizza Plc. Answer: Introduction The fast food business is flourishing at a rapid pace all around the world and the demand in this business has been observed to be increasing constantly. In the United States, the expenditure of the consumers on the fast food has increased dramatically in the recent years (Jekanowski, Binkley, Eales, 2001). In the year 2013, the revenues generated by the fast food industry were $196.10 Billion, which went up to $273 billion in the year 2015. This depicts that the size of the fast food industry is increasing fast and it is expected to become a Large Cap Industry in the United States very soon. Looking at the increased size of the industry and the rapidly increasing demand, it has been considered appropriate to set up a fast food restaurant in the New York City of the United States. In this context, this report has been prepared to present the budgeted figures about the new start up and evaluate its financial viability. Overview of the Business: Mission, Vision, and Strategies In the present report, a company namely Frozen Pizza Plc has been taken for analysis, which is a newly incorporated company engaged in the fast food industry. The company is considering opening a restaurant in the New York City of the United States with two products such as pizza and burger initially. The demand of fast food is growing up at a speedy rate, which makes sense for the company to enter into this business (Statista, 2016). The company is inclined to achieve high growth in a short span of time, for which the vision statement has been drawn out as, To become the best fast food brand in the world by providing the highest quality services (Papulova, 2014). Further, in order to achieve the vision, the management has formulated the mission statement as, To culminate an environment of enthusiasm and support among the employees and motivate them to deliver value to the business continually. Moreover, the strategies of the company are aligned with the mission and vision statement properly so as to achieve the set goals within the prefixed time period. In order to align the organizational strategies with the mission and vision, the balance score card approach has been considered to be appropriate (Darbi, 2012). The balanced score card provides four perspectives to view the entity as a whole. Those four perspectives are financial perspective, customer perspective, business process perspective, and learning growth perspective. The four perspectives of the balanced score card cover the entity from end to end (Poureisa, Ahmadgourabi, Efteghar, 2013). The pictorial representations of the balanced score card is given below: Figure 1: Balanced Score Card The Financial perspective provides that the management should collect the necessary data and information to measure the financial performance of the business. Similarly, the customer perspective emphasizes on the need to maintain and collect the data to measure the customer satisfaction. The business perspective talks about evaluating and analyzing the internal processes and controls so to enhance the efficacy of the staff. The learning and growth perspective is the most crucial because it focuses on the vision of the organization. As per this perspective, the management should be keen to learn and find out the new ways to growth continually and achieve the objectives of the business (Poureisa, Ahmadgourabi, Efteghar, 2013). Further, the management of the Triple Bottom Line initiatives has become obligatory for all the organizations to achieve the business objectives and goals. The Triple Bottom Line accounting framework is divided into three parts such as social, environmental, and financial (Jackson, Boswell, Davis, 2011). The management of the company is required to take initiatives to maintain a proper balance between the social, environmental, and financial goals. This implies that an organization having financial performance outstandingly well, but negligent in meeting the social and environmental needs adequately may not be able to achieve its vision. Therefore, in order to be able to reach to the vision, a proper balance between the social, environmental, and financial needs is to be maintained (Fauzi, Svensson, Rahman, 2010). Budgetary Analysis The budgeting is a process of estimating the amount of income and expenditure that the business is going to earn and incur over a specified period of time (Carreras, Mujtaba, Cavico, 2011). The estimation and projection of the income and expenditure is important to put controls and evaluate the performance. The budgeted figures of income and expenditures are compared against the actual income and expenditure figures to find out the variances and evaluate the performance (Mohamed, Evans, Tirimba, 2015). With this aim, various budgets and projections regarding income and expenditures have been prepared in respect of Frozen Pizza Plc. The Major budgets that have been prepared here involve sales budget, direct material budget, direct labor budget, overhead budget, selling expense budget, and administration expense budget. Sales Budget for Two Products The sale budget of Frozen Pizza Plc for the year 2016 has been prepared for two primary products such as pizza and burger, the same is presented below: Sales Budget 2016 2017 2018 Total 1.) Pizza A. Demand Units 51,100 52,122 54,728 157,950 B. Price $10.00 $10.80 $12.03 C. Total (A*B) $511,000.00 $562,917.60 $658,379 1,732,297 2.) Burger A. Demand Units 3285 3,449 6,899 13,633 B. Price $5.00 $5.00 $5.50 C. Total (A*B) $16,425 $17,246 $37,942 71,613 Grand Total (1+2) $527,425 $580,164 $696,321 1,803,910 The demand is high but, since, the size of restaurant is small, therefore, it is assumed that 20 customers will be served each day and that the restaurant will operate for 365 days. Further, it is assumed that 70% of the total customers served will be consuming pizza because people like pizza more and the rest 30% will consume burger. It is also assumed that the customer consuming pizza consumes on an average one pizza, while, the customer consuming burger takes 1.5 burgers on an average because of its small size. Based on these assumptions, the demand for the year 2016 in respect of pizza and burger, works out to be 51100 and 3285 units respectively. Further, in respect of pizza, the demand for the year 2017 and 2018 has been assumed to be increasing by 2% and 5% respectively. In respect of burger, the demand has been assumed to be increasing more rapidly at rate of 5% and 100% due to low prices. Direct Materials Budget After estimating the demand, it becomes necessary to prepare projections regarding inventory levels and production required. Based on the production requirements, the raw material requirement budget is prepared, which is crucial for planning and controlling the expenditure on material consumption (Weerawardena Mort, 2006). The material budget for Frozen Pizza Plc covering major items is presented below: Direct Materials Budget: For Pizza 2016 2017 2018 Per Pizza Qty Cost per Kg/Gram ($) Cost per Pizza ($) Cost per Kg/Gram ($) Cost per Pizza ($) Cost per Kg/Gram ($) Cost per Pizza ($) Baker's yeast (KG) 0.80 1.00 0.80 1.05 0.84 1.10 0.88 Sifted flour (KG) 0.60 1.00 0.60 1.05 0.63 1.10 0.66 Cheese (Grams) 15.00 0.05 0.75 0.05 0.79 0.06 0.83 Sauce (Grams) 15.00 0.05 0.75 0.05 0.79 0.06 0.83 Tomato, onion, others (KG) 0.50 1.00 0.50 1.05 0.53 1.10 0.55 Total 3.40 3.57 3.75 Total Sale Units 51,100.00 52,122.00 54,728.10 Total Cost of Raw Material ($) 173,740.00 ` 205,148.28 Note: It is assumed that the consumption per unit of raw material will remain the same. Direct Materials Budget: For Burger 2016 2017 2018 Per Pizza Qty Cost per Kg/Gram ($) Cost per Pizza ($) Cost per Kg/Gram ($) Cost per Pizza ($) Cost per Kg/Gram ($) Cost per Pizza ($) Baker's yeast (KG) 0.48 1.00 0.48 1.05 0.50 1.10 0.53 Sifted flour (KG) 0.30 1.00 0.30 1.05 0.32 1.10 0.33 Cheese (Grams) 7.50 0.05 0.38 0.05 0.39 0.06 0.41 Sauce (Grams) 7.50 0.05 0.38 0.05 0.39 0.06 0.41 Tomato, onion, others (KG) 0.25 $1.00 $0.25 $1.05 $0.26 $1.10 0.275625 Total $1.78 $1.87 $1.96 Total Sale Units 3,285.00 3,449.25 6,898.50 Total Cost of Raw Material ($) $5,847.30 ` $13,537.96 The quantities of the raw material have been taken based on the specifications of the production department and the rates have taken based on the prices prevailing in the market (Traditional Oven, 2016). Further, it has been specified by the production technical department that the consumption of raw material for a burger will be half of what is consumed for a pizza. Based on these assumptions, the cost per unit of pizza and burger has been worked out as $3.40 and $1.78. Direct Labor Budget Direct Labor Budget: For Pizza 2016 2017 2018 Per Pizza Hours Cost per Hour ($) Cost per Pizza ($) Per Pizza Hours Cost per Hour ($) Cost per Pizza ($) Per Pizza Hours Cost per Hour ($) Cost per Pizza ($) Skilled Labor 0.25 10.00 2.50 0.23 10.50 2.36 0.20 11.03 2.23 Unskilled Labor 0.10 8.00 0.80 0.08 8.40 0.67 0.06 8.82 0.56 Total 3.30 3.03 2.80 Total Sale Units 51,100.00 52,122.00 54,728.10 Total Cost of labor ($) 168,630.00 158,164.21 153,076.82 Note: 1. The cost per hour assumed to be escalating @5% per year from 2017 onwards 2.) Further, it is assumed that due to learning, the labor hours will be reduced by 10% and 20% per year in case of skilled and unskilled labor respectively. Direct Labor Budget: For Burger 2016 2017 2018 Skilled Labor Per Burger Hours Cost per Hour ($) Cost per Pizza ($) Per Burger Hours Cost per Hour ($) Cost per Pizza ($) Per Burger Hours Cost per Hour ($) Cost per Pizza ($) Unskilled Labor 0.08 10.00 0.75 0.07 10.50 0.71 0.06 11.03 0.67 Total 0.06 8.00 0.48 0.05 8.40 0.40 0.04 8.82 0.34 1.23 1.11 1.01 Total Sale Units 3,285.00 3,449.25 6,898.50 Total Cost of labor ($) 4,040.55 3,835.39 6,956.84 1. The cost per hour assumed to be escalating @5% per year from 2017 onwards 2.) Further, it is assumed that due to learning, the labor hours will be reduced by 10% and 20% per year in case of skilled and unskilled labor respectively. In the production of pizza and burger, two types of labor such as skilled and unskilled will be deployed. The skilled labor comprises of professional chef and unskilled labor comprises of other staff engaged directly in production activities. Since, professional chef are hired at higher wage rate, therefore, the wage rate for them is kept higher than the unskilled staff. Total labor budget for the year 2016 is kept at $172,670.55 comprising $168,630 for skilled and $4,040.55 for unskilled staff. Overhead Budget The overhead budget is bifurcated into two parts such as variable and fixed. Further, the overheads have also been segregated based on the nature such as manufacturing, Selling, and administrating. The budget is shown as under: Overhead Budget 2016 2017 2018 Pizza Burger Total Pizza Burger Total Pizza Burger Total Variable Manufacturing @5% of price $0.50 $0.25 $0.54 $0.25 $0.60 $0.28 Selling @5% of price $0.50 $0.25 $0.54 $0.25 $0.60 $0.28 Total Per unit $1.00 $0.50 $1.08 $0.50 $1.20 $0.55 Sale Units 51,100.00 3,285.00 52,122.00 3,449.25 54,728.10 6,898.50 Total (Sale units* per unit) $51,100.0 $1,642.5 $52,742.5 $56,291.8 $1,724.6 $58,016.4 $65,837.9 $3,794.2 $69,632.1 Fixed Manufacturing (Dep) 25,055.93 1,610.74 26,666.67 25,011.49 1,655.17 26,666.67 23,681.59 2,985.07 26,666.67 Selling (Adv) 2,114.09 135.91 2,250.00 2,532.41 167.59 2,700.00 2,532.41 167.59 2,700.00 Administration (Int+salary) 42,281.88 2,718.12 45,000.00 45,020.69 2,979.31 48,000.00 46,179.10 5,820.90 52,000.00 Total 69,451.90 4,464.77 73,916.67 72,564.60 4,802.07 77,366.67 72,393.11 8,973.56 81,366.67 The manufacturing and selling variable overheads have been assumed to be 5% of the selling price of pizza and burger. As per the industry practices, the variable cost in fast food service industry ranges between 70%-75% of sales. Further, the direct wages and direct material together amount to 65%-70% of the sales, therefore, the variable overheads have been assumed to be 5% of the sales. On the other hand, the fixed overheads have been computed taking the major items such as depreciation, advertisement, interest, salary, and other administrative expenses. The depreciation has been computed by applying straight line method on the cost of fixed costs (Noreen Soderstrom, 1994). Selling Expenses Budget The selling expense budget comprising the expenses to be incurred in marketing and distribution of the products for Frozen Pizza Plc is presented below: Selling expenses budget 2016 2017 2018 Pizza Burger Total Pizza Burger Total Pizza Burger Total Advertisement 2,114 136 2,250 2,532 168 2,700 2,532 168 2,700 In respect is sale of fast food, the major expense incurred in selling the products is on the promotional and advertisement activities. Since, there is no home delivery system in place in the initial year at the restaurant, therefore, the distribution expense have not been taken into account. Administration Expenses Budget The budget in respect of administration expenses has been presented below: Administration expenses budget 2016 2017 2018 Pizza Burger Total Pizza Burger Total Pizza Burger Total Accounting and Legal 4,698 302 5,000 938 62 1,000 - - - Utilities 4,698 302 5,000 14,069 931 15,000 15,985 2,015 18,000 Interest 5,638 362 6,000 6,566 434 7,000 7,993 1,007 9,000 Salary 9,396 604 10,000 25,011 1,655 26,667 23,682 2,985 26,667 Rent 11,275 725 12,000 11,255 745 12,000 10,657 1,343 12,000 Insurance 940 60 1,000 938 62 1,000 888 112 1,000 Maintenance Repairs 940 60 1,000 2,532 168 2,700 2,398 302 2,700 Other 4,698 302 5,000 938 62 1,000 888 112 1,000 Total 42,282 2,718 45,000 62,247 4,119 66,367 62,490 7,877 70,367 The total administrative expenses have been estimated to be $45,000 for the year 2016. The expenses have been allocated on pizza and burger in proportion to the number of units sold, which seems to be fair and justified allocation base in the prevailing circumstances (Noreen Soderstrom, 1994). CVP Analysis and Breakeven Point CVP analysis designates the analysis of the cost, volume, and profit with the goal to find out the impact of changes in one variable on the other, for example, analysis of the changes in the cost and volume on the profits. The CVP analysis is a crucial tool applied by the managers in decision making in various areas such pricing and deciding production mix (Hinterhuber, A, 2003). In order to apply the CVP analysis, the knowledge of contribution margin, breakeven point, and safety margin is important. In respect of the startup business of Frozen Pizza Plc, the relevant computations for CVP analysis have been performed as under: Weighted Average Contribution Margin and Ratios The following table shows the computation of the contribution margin for pizza and burger both the products. Further, the weighted average contribution margin has also been computing taking both the products together: Weighted Average Contribution Margin Products Pizza Burger Total A. Sales $511,000.00 $16,425 $527,425.00 B. Variable cost 393,470.00 $11,530.35 405,000.35 C. Contribution margin (A-B) 117,530.00 4,894.65 $122,424.65 D. Units sold 51,100.00 3,285.00 54,385.00 E. Contribution margin Ratio (C/A) 23.00% 29.80% F. Contribution margin per unit (C/D) 2.30 1.49 G. Weighted average contribution margin (C/A) 23.21% H. Weighted average contribution margin per unit (C/D) 2.25 The contribution margin in respect of pizza and burger has been computed as 23% and 29.80%. The contribution margins are low because of higher variable cost during the initial years of operations. The weighted average contribution margin is worked as 23.21%, which represents the overall company. This implies that on a sale of $100, the company earns $23.21 before deducting the fixed expenses (Hinterhuber, A, 2003). Breakeven Point Analysis The breakeven analysis is crucial for the new business to estimate the required sales volume at which the company will recover entire cost and start making profits. In respect of Frozen Pizza Plc, the breakeven analysis has been presented in the table given below: Breakeven Point Products Pizza Burger Total A. Fixed Cost 69,451.90 4,464.77 73,916.67 B. Contribution margin Ratio 23.00% 29.80% 23.21% C. Contribution margin per unit 2.30 1.49 2.25 D. Sales volume in units (A/C) 30,196.48 2,996.49 32,836.18 E. Sales volume in $ (A/B) $301,964.79 $14,982.43 $318,444.84 The breakeven point in terms of number of units has been worked out as 30196.48 and 2996.49 for pizza and burger respectively. This implies that Frozen Pizza Plc will have to sale out at 30197 units of pizza and 2997 units of burgers to recover the entire cost incurred in the production. Once the sale is reached to this sales level, the company will start making profits from every unit sold beyond this level. The breakeven point has also been computed in money terms to know the amount of sale to be achieved to recover all the costs. The breakeven sale in respect of pizza and burger is worked as $301,964.79 and $14,982.43, while the total budgeted sale is $511,000 and $16,425. This depicts that the company will reach to the breakeven point in a time period lesser than one year (Alnasser, Shaban, Al-Zubi, 2014). Operating Leverage Operating leverage is measured with a view to gain an insight into the companys ability to convert the revenues into profits. The degree of operating leverage signifies the ability of the company to convert the revenues into profits (Alaghi, 2011). In respect of Frozen Pizza Plc, the operating leverage has been computed as below: Operating Leverage A. Contribution $122,424.65 B. EBIT 107,250.48 C. Operating leverage (A/B) 1.14 The degree of operating leverage as depicted in the table above is 1.14, which is very low. This implies that if the revenues of the company increases by 10%, then the EBIT will increase by 11.40%. However, low degree of operating leverage indicates that the fixed costs are not too heavy and thus, the business will reach to the breakeven point quickly. Therefore, it could be articulated that though the profits will increase at slower pace but the risk of loss will be negligible with a low degree of operating leverage (Alaghi, 2011). Safety Margin Margin of safety indicates the sales over and above the breakeven level. Since, the margin of safety sales is generated after the breakeven point is achieved, which means that all the costs have been recorded, thus, it contributes directly to the profit of the company. Higher the margin of safety, higher will be the profit making capacity of the business and the risk of loss will automatically be lower (Taghizadeh Zeinalzadeh, 2011). In respect of Frozen Pizza Plc, the margin of safety computation is shown below: Safety Margin Products Pizza Burger Total A. Budgeted Sales $511,000.00 $16,425 $527,425.00 B. Breakeven Sales $301,964.79 14,982.43 318,444.84 C. Safety Margin ($) (A-B) $209,035.21 1,442.57 208,980.16 D. Safety Margin (%) (C/A) 41% 9% 40% From the data presented in the table given above, it can be observed that the margin of safety of Pizza is higher than that of burger. Therefore, it could be inferred that, initially, producing pizza is less risky than burger for Frozen Pizza Plc (Taghizadeh Zeinalzadeh, 2011). Income Statement The income statement is prepared to forecast the profit that the business is expected to generate over the period time (Whited, 2010). In respect of Frozen Pizza Plc, the income statement presenting the revenues, cost of goods sold, gross profit, operating expenditure, and net profit for three years has been shown below: Frozen Pizza Plc Profit Loss Statement Amount ($) 2016 2017 2018 Sales $527,425 $580,164 $696,321 Other income $52,743 $58,016 $69,632 Cost of Sales $405,000 $425,250 $467,775 Gross Profit $175,167 $212,930 $298,177 Operating Expenses Accounting and Legal $5,000 $1,000 $0 Salary $10,000 $15,000 $18,000 Utilities $5,000 $7,000 $9,000 Depreciation $26,667 $26,667 $26,667 Rent $12,000 $12,000 $12,000 Insurance $1,000 $1,000 $1,000 Marketing $2,250 $2,700 $2,700 Maintenance Repairs $1,000 $1,000 $1,000 Interest $6,000 $6,000 $6,000 Other $5,000 $5,000 $5,000 Total Operating Expenses $73,917 $77,367 $81,367 Net Profit BT $101,250 $135,563 $216,811 Less: Tax @ 30% $30,375 $40,669 $65,043 Net Profit AT $70,875 $94,894 $151,768 The revenues shown above in the income statement have been assumed to be grown at the rate of 10% and 20% for the financial year 2017 and 2018. In respect of revenues, it is anticipated that the demand will increase from the second year and pick more pace from the third year of operations. Further, it has been anticipated that with the enhancement in the scale of operations, the company will take economies of scale and consequently, the cost goods sold will reduce. In relation to operating expenses such as salary, utilities, and marketing, it has been assumed that there will be proportional increase with the increase in the level of operations. However, the depreciation expense will remain the same due to high capacity of plant and equipment being purchased in the initially year. Further, it has also been assumed that the rent will be same due to the rent agreement being entered for three years in the year 2016 itself providing for rent at the same rate for all three years. Considering these all assumptions, the projections show that the net profit will increase at the study growth rate over the three year time period. Balance Sheet In order to project the position as regards assets, liabilities and equity, the balance sheet for three years comprising the period from 2016 to 2018 has been presented below (Whited, 2010): Frozen Pizza Plc Balance Sheet Amount ($) Assets 2016 2017 2018 Current $50,000 $60,000 $54,000 Fixed $400,000 $400,000 $400,000 Total Assets $450,000 $460,000 $454,000 Liabilities Current $50,000 $40,000 $20,000 Non-Current $100,000 $100,000 $100,000 Total Liabilities $150,000 $140,000 $120,000 Equity $300,000 $320,000 $334,000 Total Liabilities Equity $450,000 $460,000 $454,000 From the balance sheet presented above, it can be observed that the liabilities are reducing with the increase in the profits. Further, the impact of increase in the net profit could also be seen on the net worth of the company. It has been observed that the net worth of the company is increasing with a study growth rate as depicted in the graph below: Figure 2: Net Worth of Frozen Pizza Plc Critical Evaluation of the Business and Finding the Ways to Improve Future Performance Measurement of the performance is crucial for every business to attain a sustainable growth continuously and achieve the objectives by making required improvements. The financial performance of business is measured against the benchmarks such as net profit margins, return on equity, and growth in revenues (Ajelabi Tang, 2010). However, the other factors such as customer satisfaction and brand image of the company in the market can also be used for measurement of the performance. In order to survive in this stiffly competitive world, the organizations ought to endeavor for continuous improvements (Office of Performance Management USA, 1997). Although, the estimated figures shows that the profitably of the company is good but there is a scope to improve it further. For this purpose, the management of Frozen Pizza is first required to assess own strengths and weaknesses (Adepoju Famade, 2010). After this an analysis of the competitors operating in the neighborhood needs to be conducted to indentify the threats in the environment. In the fast food industry, the role of customer satisfaction is very crucial, therefore, the organizational goals and strategies of Frozen Pizza should be aligned with it. The service quality needs to be improved to gain more customers and increase the demand in the upcoming years (Adepoju Famade, 2010). The pricing policy that is yet to be suitably drawn is also one of the areas to be considered to improve the performance of the business (Faith Edwin, 2014). The management of Frozen Pizza will have work on revising the pricing policies of the company. As this is initial phase, due to which the company has set very low prices so that as many customers as possible could be attracted. However, as the business progresses and the company get the brand image recognized in the market, the prices need to be pushed up side. Therefore, it is expected that the increase in the prices of the products would increase the profits significantly in the upcoming years (Faith Edwin, 2014). However, it is to be kept in mind that the increase in the prices will be sustainable only when the quality of the services is very high (Faith Edwin, 2014). Therefore, the quality of services automatically becomes an improvement area for the management of Frozen Pizza. In order to improve the quality of the services, the management is first required to formulate adequate quality policy and then train the unskilled staff accordingly. The role of lower level employees is very critical in the restaurant services in delivering the quality services, thus, the lower level staff should be strictly trained about customer service. For this purpose, it is essential to keep the employees motivated and make them think like the owner of the business (Paryani, 2011). Further, it has been identified that the production mix plays a vital role in increasing the efficiency of the business; therefore, the management should constantly review the performance of the products and change the mix from time to time (Drury, 2005). In the current case, Frozen Pizza Plc is producing two products such as pizza and burger. The production of burger is kept very low due to lower prices and risk of low demand. However, the results of the cost volume profit analysis depicts that the profit volume ratio of burger (29.80%) is higher than that of pizza (23%). This implies that the burger is more profitable than pizza and hence, the company should produce burger as much as possible (Drury, 2005). Although, there exist a risk of low demand in respect of burger in the initial years, but as soon as the company establishes its brand image, the demand of burger may pick hike. Thus, the management should have close eyes on the shift in demand of burger and as the demand looks picking up, the production mix should be changed by increasing the share of burger in the total production. This diversion of the resources from pizza to burger will be beneficial for the company (Drury, 2005). However, in this regard, the management should remember that the production of burger is not increased that much that the main product Pizza gets completely lost because the brand image of the company is due to pizza only (Drury, 2005). Recommendation to the Potential Inventors From the perspective of the potential investors, it could be recommended that since the future prospects of the company are very high, so they should invest in the companys stock. The results of the projected income statement show that the company will pick up a quick growth in the profitably, which is also demonstrated in the graph given below: Figure 3: Profit of Frozen Pizza Plc From the graph, it could be observed that the profits of the company are increasing by more than 200% in the three year time period. This phenomenon could be considered very lucrative for the potential investors. Further, the results of the balance sheet analysis, indicates that the net worth of the company is also expected to increase with a high speed in the three years time period. Thus, it is highly recommended for the potential inventors to invest their money in the companys stock (Jagongo Mutswenj, 2014). References Adepoju, T.L. Famade, O.A. (2010). The application of strengths, weaknesses, opportunities and threats (SWOT) analysis for managing vocational and technical education (VTE) programmes for improved efficiency in Nigeria. Educational Research and Reviews 5(7), 354-361. Ajelabi, I. Tang, Y. (2010). The Adoption of Benchmarking Principles for Project Management Performance Improvement. International Journal of Managing Public Sector Information and Communication Technologies 1(2), 1-8. Alaghi, K. (2011). Operating leverage and systematic risk. African Journal of Business Management 6(3), 1095-1099. Alnasser, N., Shaban, O.S., Al-Zubi, Z. (2014). The Effect of Using Break-Even-Point in Planning, Controlling, and Decision Making in the Industrial Jordanian Companies. International Journal of Academic Research in Business and Social Sciences 4(5), 626-636. Carreras, A., Mujtaba , B.G., Cavico, F.J. (2011). Dont Blame The Budget Process: An Exploration Of Efficiency, Effectiveness, And Ethics. Business and Management Review 1(3), 05-13. Darbi, W.P.K. (2012). Of Mission and Vision Statements and Their Potential Impact on Employee Behaviour and Attitudes: The Case of A Public But Profit-Oriented Tertiary Institution. International Journal of Business and Social Science 3(14), 95-109. Drury, C. (2005). Management accounting for business. Cengage Learning EMEA Faith, D.O. Edwin, A.M. (2014). A Review of the Effect of Pricing Strategies on the Purchase of Consumer Goods. International Journal of Research in Management, Science Technology 2(2), 88-102. Fauzi, H., Svensson, G., Rahman, A.A. (2010). Triple Bottom Line as Sustainable Corporate Performance: A Proposition for the Future. Journal of Sustainability 2(2010), 1345-1360. Hinterhuber, A. (2003). Towards value-based pricingan integrative framework for decision making. Journal of Industrial Marketing Management 33(2004), 765-778. Jackson, A., Boswell, K., Davis, D. (2011). Sustainability and Triple Bottom Line Reporting What is it all about? International Journal of Business, Humanities and Technology 1(3), 55-59. Jagongo, A. Mutswenj, V.S. (2014). A Survey of the Factors Influencing Investment Decisions: The Case of Individual Investors at the NSE. International Journal of Humanities and Social Science 4(4), 92-102. Jekanowski, M.D., Binkley, J.K., Eales, J. (2001). Convenience, Accessibility, and the Demand for Fast Food. Journal of Agricultural and Resource Economics 26(1), 58-74. Mohamed, I.A., Evans, K., Tirimba, O.I. (2015). Analysis of the Effectiveness of Budgetary Control Techniques on Organizational Performance at DaraSalaam Bank Headquarters in Hargeisa Somaliland. International Journal of Business Management and Economic Research 6(6), 327-340. Noreen, E. Soderstrom, N. (1994). Are overhead costs strictly proportional to activity? Journal of Accounting and Economics 17(1994), 255-278. Office of Performance Management USA. (1997). Improving customer service through effective performance management. Retrieved August 26, 2016, from https://www.opm.gov/policy-data-oversight/performance-management/reference-materials/historical/customer_service.pdf Papulova, Z. (2014). The Significance of Vision and Mission Development for Enterprises in Slovak Republic. Journal of Economics, Business and Management 2(1), 12-16. Paryani, K. (2011). Product quality, service reliability and management of operations at Starbucks. International Journal of Engineering, Science and Technology 3(7), 1-14. Poureisa, A., Ahmadgourabi, M.B.A., Efteghar, A. (2013). Balanced Scorecard: A New Tool for Performance Evaluation. Interdisciplinary journal of contemporary research in business 5(1), 974-978. Statista. (2016). Consumer spending in the quick service restaurant (QSR) sector in the United States from 2004 to 2015 (in billion U.S. dollars). Retrieved August 26, 2016, from https://www.statista.com/statistics/259148/consumer-spending-us-qsr-sector/ Taghizadeh, H. Zeinalzadeh, A. (2011). A Study of Cycle Time Role in Product Safety Margin in Assembly Systems (Case Study). World Applied Sciences Journal 12(7), 1125-1132. Traditional Oven. 2016. Well working TNT Pizza dough recipes. Retrieved August 26, 2016, from https://www.traditionaloven.com/tutorials/pizza.html Weerawardena, J. Mort, G.S. (2006). Investigating social entrepreneurship: A multidimensional model. Journal of world business 41(2006), 21-35. Whited, H.I.H. (2010). Forecasting an income statement and balance sheet: a case exercise for beginners. Journal of Business Cases and Applications, 1-12.

Acid Rain Lab Report Sample

Acid Rain Lab Report Paper Acid rain on plant -Background information Unpolluted rain is normally slightly acidic, with a pH of 5. 6. Carbon dioxide (CO) from the atmosphere dissolves to form carbonic acid. Acid rain is rain that has been made acidic by certain pollutants in the air. Acid rain is a type of acid deposition, which can appear in many forms. Wet deposition is rain, sleet, snow, or fog that has become more acidic than normal. Dry deposition is another form of acid deposition, and this is when gases and dust particles become acidic. Both wet and dry deposition can be carried by the wind, sometimes forever long distances. Acid deposition in wet and dry forms falls on buildings, cars, and trees and can make lakes acidic, Acid deposition in dry form can be inhaled by people and can cause health problems in some people. -purpose of the lab Change of acid rain for plants. -testable question What kind of change of acid rain for plants? -hypothesis If we put acid rain in plant, then plant will be weakness. -variables OLD. Variables: acid rain Color of plant Control variables: Same light, violable,plants E. We will write a custom essay sample on Acid Rain Lab Report specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Acid Rain Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Acid Rain Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Group: Acid rain with plants Control group Water and acid rain with plant -materials Measuring cylinder, draper, PH paper PH scale, Test tube, water, acid rain lands -sets Description of experiment Write name and group # on tape then put tape on test tube Use draper put ml water and ml acid rain in test tube Put PH paper in water acid rain then compare with Ph scale Finally put plants in both tube -Data -Conclusion Restate the hypothesis If put acid rain on plant then the plant will die. State whether your hypothesis supported or not supported? Yes, it is. Because acid rain can kill plants Use data support your finding If we put acid rain in plant then the plants leaf stem Will more and more weak then become die. Analysis question as part of conclusion paragraph. From the data we can see acid rain is no good for plants and think it is also no more good things for any organism, it just can make plants die same as when organism with out water. Acid rain produce is when atmosphere environment become bad and pollute, so if we want stop acid rain we should stop pollute first. Identify possible improvements for next trial? Think we should doing more careful about numbers hope not happen like this time (just because too less water in water tube. All plants in water tube were died) What have you learned and what future experiments could add to these findings?

Investigate The Christology Of Matthews Gospel Essays - Religion

Investigate The Christology Of Matthew's Gospel Essays - Religion Investigate The Christology Of Matthew's Gospel Matthews Christology is one that emphasises to a Jewish audience the Jewishness of Jesus. It will be the purpose of this paper to argue that the raison detre of Matthews Christology is to portray Jesus as entirely compatible if not with the Judaism of his day then with ancient Judaic tradition, namely the Old Testament. Whilst there are numerous titles given to Jesus that are exclusive/predominant within the Matthean account, such as that of Son of God, it is the writers assertion that these merely complement Matthews central theses; this being the portrayal of Jesus as Messiah and so, as such, will not be investigated except where they promote this conclusion. This fulfilment of Judaic tradition will be investigated in three separate yet interrelated areas: Jesus as the fulfilment of Hebraic messianic expectation, Jesus role as a Jewish teacher and Jesus as inaugurator of Gods Kingdom. Matthew is a Semitic gospel written as an encouragement to Jewish Christians and as an apologetic to unbelieving Jews. From the outset Matthew identifies Jesus as one of royal Davidic lineage and Abrahamic descent. Matthew immediately identifies with Judaic tradition portraying Jesus with the Immanuel figure of Isaiah 7:14 (1:23). This motif of the Jewishness of the gospel is especially prevalent in its depiction of Jesus role as the fulfilment of the Old Testaments messianic hope (2:4, 26:63) as well as running throughout the text on varying levels. Perhaps one of the most interesting theories offered in detailing this continuation between testaments is Leskes proposal that Jesus role and ministry is antecedent to the Isaianic literature, and, in particular, the Servant nation of Israel. Whilst a comprehensive critique of Leskes argument is outside the scope of this study, it would seem fair to concur that Matthew does indeed identify Jesus with the Servant (cf. 3:17; Isaiah 42:1). Consequently, we see in Matthews depiction of Jesus a fundamental tenet of Israels theological history personified. Jesus is, as the Messianic Servant, shown to be the fulfilment of further Isaianic prophecy, that of the suffering Servant. Throughout Matthews gospel there are six direct allusions to Isaiah 53 indicating a definite link and identification by Matthew with this Israelite and Messianic hope. Further, Farmer suggests that direct allusions notwithstanding in 20:20-28 and especially 26:26-30 Isaiah 53's redemptive hope is supposed to be fulfilled through Jesus description of the outcome of his crucifixion. Isaianic prophecy aside it is also clear that Matthew above the other three evangelists presents Jesus as the fulfilment of the law, a new Moses. The structure of the book into five sections is intended to help the Jewish readers identify Jesus as an antecedent of Moses. Jesus is according to some scholars a type of Moses bringing about a new exodus and a new Israel. More explicitly however, Matthew portrays Jesus as the only man to have fulfilled the law in its entirety as well as the messianic fulfilment of Old Testament prophecy through the many formula quotations (3:15; 5:17-48;12:17-21; 13:35; 21:5, 16, 42; 22:44; 23:39; 26:31; 27:9, 35, 46). Judaism as a religion placed great stress on the role of the rabbi or teacher, the concept of a teacher having students/disciples is ancient, Elijah and Elisha being cited as examples(1 Kings 19:19-21). In the Judaism of Matthews time such relationships were symptomatic of the religious climate with the array of schools of disciples that existed. It is not surprising then that Matthew in addressing recent adherents to this religion should portray Jesus as a teacher with his own band of disciples albeit a distinctive one. Whilst it must be noted with France that in comparison with Mark Matthew uses the term rabbi infrequently this should not be taken to mean Jesus as teacher is an inappropriate title to Matthew. Clearly, Jesus is revealed as Messiah far more explicitly than in the other synoptics but, Jesus nonetheless describes himself as a rabbi (3:15; 5:17-48; 11:27; 13:10-17; 23:8) and others recognized his similarity to other teachers and thus addressed him as such (8:19; 9:11; 1 2:38; 17:24; 19:16; 22:16, 24, 36). As teacher Jesus is portrayed as the revealer of Gods will and Israels true teacher and as such one of the central motifs of

Analysing NetFlix Performance Essay Example | Topics and Well Written Essays - 500 words

Analysing NetFlix Performance - Essay Example This increased their expenditure on streaming from the US $33 million to the US $200 million per year.On July 12, 2011, they increased their monthly subscription from the US $ 9 to the US $ 15. It takes off after 2003 when the company makes a profit for the first time. Between 2003 and 2009 the growth is steady but slow. The year 2010 find’s the stock taking off in a big way. The reason may be the sudden increase in subscription base or due to the tie-up with Starz Entertainment. The company becomes a dot-com success story. Video rentals are a technology-driven industry. At the time NetFlix entered the market DVD’s were a novelty and were costlier.Internet was also in its infancy. Video Cassettes were the popular medium and it was mostly retail renting. NetFlix made use of the compactness of the DVD and the accessibility of the internet to start online renting, sending the DVDs by mail. Monthly Subscription was another attraction. When the business prospered they tied up with Cable TV operators and Movie producing companies to get new movies at the earliest time. They also made use of the Improvement in the internet speed by offering Movies over the internet by streaming.This meant that no physical media was to be transported and that the user can make his choice online. The Web Portal of the Company also has facilities for registering viewer preferences. Right decisions at the right time and adapting to changing technologies and keeping track of the user preferences are the reason behind NetFlix’s success.The recent dip in stock prices and the negative comments of the customers on the increase in subscription rates are only temporary hiccups.  

Ticketmaster Merges with Live Nation Case Study

Ticketmaster Merges with Live Nation - Case Study Example Ten years ago, the record labels saw a way to increase sales by getting involved with the internet. The goal was to spread the word about music faster than ever before and generate a new outlet for income. This whole idea was based on the customer buying music downloads from the online stores. In order to do that there would have to be encrypted legally authorized music. It was soon to be found out that this was almost an impossible task. It would take many people in full time jobs to manage this, but the damage had already been done. There were then many side businesses built on digital downloads which eroded not only the internet but previous business as well (Waddell, 2009). The idea, then, became consolidation. It was determined that if they consolidated more of the companies it would help them gain in the competition for customers. They were now faced with plunging record and music sales of all kinds. Merging these companies meant becoming more diversified and taking on more than the sale of music. They began to diversify and include management, merchandising, agencies and promotion and all were driven by the economy and the sales of music as the time. However, the decline in music sales continued and many of the large companies as well as some of the mergers were eliminated from the business. Some of those eliminated were companies like Tower Records and Circuit City. Consolidation also became p... Live Nation was picking up merchandise firm signatures and music e-commerce companies like Musictoday. When merchandising was added to Live Nations menu of ticketing, promotion and sponsorship services it was able to strike multirights contracts with such artists as Madonna and Jay-Z (Peoples, 2009). In the beginning of the decade, you could go down to the store and buy a ticket to a venue and you were sold a paper ticket. While you can still buy a ticket this way, chances are when you get there the tickets will be sold out. The day when you can pick up a local ticket for a Sunday evening concert are gone, especially if you want to see some of the hot acts. Tickets are now only made available to the public after VIP tickets are sold to fan clubs etc. This created a online secondary market which has been in great demand by the customer who wants to buy tickets in his own time and does not mind paying for the convenience. Tickets Now has held a large piece of the business of selling tickets after tickets were sold out. Ticketmaster and Live Nation Just about a month before Ticketmaster and Live Nation announced their plans to merge, Live Nation had started its own ticketing company. The reason that Live Nation had decided to control its own ticketing was so it could then control some of the fan club profit available. This opportunity, because of the information it provides, allows for targeting of populations for ticketing sales, even before the tickets are available. This gave them a larger piece of the market. Ticketmaster too has evolving to become a full service company selling tickets and boosting sales of other products. Pricing of tickets has become even more strategic at this point (Waddell, 2009). Live Nation

Kuwait Oil Company Case Study Example | Topics and Well Written Essays - 2500 words

Kuwait Oil Company - Case Study Example In the year 1975, the Kuwait government took over KOC completely. A new era began in the year 1975, December 6th with the nationalization of Kuwait's oil industry (Simon et. al 1996, pp. 1055). Kuwait started negotiations in the early 1970s in order to restore control over its own natural oil resources, in accordance with all the other Arab oil producing states. With the mutual agreements with the two original partners of the company, the shareholding of the state in Kuwait Oil Company was increased until full control was achieved by the state. An agreement was signed in the year 1975, March 5th, by the State of Kuwait and the two oil companies, British Petroleum and Gulf, giving the state complete control of its oil resources. The accident and emergency department works all seven days a week on a twenty-four hour rotation for the treatment of all emergency cases without any delay. The doctor on-duty can seek consultation of any Specialist at any instant, whether it's during official working hours or apart from it. This division facilitates a number of services, like: Family Practice Services Diabetic Services Dermatology Services Child Welfare Services Family Medicine in the Medical Group is an amazing feature held inside the hospital premises. This service was initiated in early seventies i.e. fifteen years after the Hospital had been established in the form of General Practice Services. At present, there is a team of eighteen General Practitioners +M.O. Dermatology are practicing primary health care as well as constituting the Hospital Medical Outpatient Department. These highly dedicated medical experts conduct their consultation on a daily basis from 0700 to 2200 hours, all working days. These experts are looking after a population of around hundred thousands, constituting the Oil Sector Employees and their families. They take the responsibility for taking initial decisions on each and every medical problem that can arise. The General Practitioners are always in close contact with all the specialties and hospital facilities. The Nursing Service Division at Ahmadi Hospital, in compliance with International and Kuwait Nurses Association standards, works with the mission and function to provide an organizational structure and environment assuring the professional growth of employees, through active participation in education, continuous provision of high quality care and utilization of resources in an effective manner. Nursing has an inevitable role in the society which

How to Plan an Essay

How to Plan an Essay Writing the Draft Building Confidence The most important thing, when one starts writing the first draft is to start it with the confidence that it is not a difficult task. In order to start writing the good opening of the paper should not be an issue because these drafts have to be revised later and one can develop a better opening of paper. Writing the first draft of a paper, one should think that no grammar, perfect words or the structure of the writing matters and should only concentrate on presenting ideas only. It is important for writer to remember that the first draft that one writes is only for himself and nobody is going to read it, therefore, they should remain confident and should focus on the fact that the main purpose of the writing is to jot down the ideas. Drafting on Computer After doing the first draft on the computer, one should turn the computer off and again organize the thoughts and ideas on the paper and should think about the possible changes that they can make in the paper. After this task is finished, the writer should edit the first draft in accordance with it, but, should save all the revisions separately, to see later and to get encouragement that how far they have come and improved his writing skill. Multiple drafts should be saved with the name (like assignment 1 version 1, assignment 1 version 2 etc.) so that it becomes easier in future to access them easily and it is also important to highlight the changes that a writer has made in each draft. It becomes a reference for the future ad can assist the writer in improving it, although, before restarting the work, the last revised draft should be read, so that the writer gets the understanding that now which improvements their needs. Writing Rough Draft Before you start writing a rough draft, choose a quiet place where you have all the necessary equipment and material, this can help you in increasing your concentration. The writing seems easier, when we start with the easiest section and become successful in completing it because it can give the confidence that we have the ability to do this task efficiently. A good writing is one that engages maximum number of people and this can be done by using simple words and direct style. Imagining that we are talking to the reader can help the writer to write effectively and while giving instructions, one should visualize them performing in accordance with the instructions, this can help the writer to write instructions more clearly. It is important to keep on writing, until one section is complete because it helps in developing coherence and continuity in the section. Later the finished should be revised to make any possible changes. Keeping your Audience in Mind Writing from the reader’s perspective, keeping in mind the type of audience and using language in accordance with it, the level of understanding of the audience, diversity of audience and perspective of the audience are then important factors. We will discuss one by one, the factors that can help in writing a catering with the audience in an effective manner. Writing From the Audience’s Point of View No matter what the audience is, everyone wants to read the writing from his own perspective. When we write for a targeted audience; whether our colleagues, boss or the international community, we should keep in mind that we are choosing the point of view in accordance with it. If we are writing something for our boss, then we should keep in mind that we are explaining the problem and providing the information to the boss from his perspective. This thing can increase the affectivity of the writing and will assist in registering our point. It is important to know about the background of the reader because this can help to get the idea that which style can help in convincing the reader or providing the information to the reader in an efficient manner. If we have to write a report about a technical; part in manufacturing process and know about the level of expertise of the reader, we can use technical language in accordance with it. Accommodating Multiple Audiences When we write from multiple audiences, everyone has different background and this factor makes it difficult to adjust the writing in accordance with it. Since, audience with multiple background demands that all the people should be kept in mind and the level of the readers should be considered. For example, while writing instruction manual, one should write from the starters’ perspective because there are lot of people out there who might be using that particular equipment for the first time. Moreover, the diagrams can help the reader to grasp the point more easily and can make the writing reader friendly. Writing for international Audience While writing for the wide audience, one should keep in mind that there should not be culture bias and the style of the writing used is acceptable by lost of the people i.e. the writing style should not represent a specific region. Making the language simple and common can help the audience to relate with it and grasp the concept easily. Since there are different dialects of English in different region, then the writer should make his expression as common as possible. Persuading Your Audience If the writer has to persuade a targeted audience like management of the company; regarding flexibility in office hours, increasing bonuses for the staff; then one should enlist the advantages of taking that step and should mention the effects that it should have on the morale of the staff moreover, if the targeted audience is different than it is important to start the writing by initially explaining the benefits regarding the topic under discussion and later, writer should give examples from different fields and lastly the reference of the rules of the business. In precaution process, the mentioning of the rules of the business should be done in most soft manner because mentioning it in direct manner puts negative impression on audience. The ethics requires that the cons of the side that you have chosen should also be mentioned because the reader may not get any difficulty in ignorance and if all the process fails the blame might not fall on you. Establish Your Role and Voice as the Writer While writing, one should decide which role they have to take in order to be read and followed in a better way. It against depends on the type of the audience. The friendly writing style is always effective, but, a task is very critical and has to be done in time then the writer should explain the importance of the task and at the end should take an authoritative tone and order hat it needs o be completed in time. Sometimes, it is more effective if the subject of the writing adopts the authoritative tone and tells about the sensitivity of the situation. In normal circumstance, there is always audience which never reads a document, but, still wants to get that task done; in that situation it is important to give a title that can explain that hoe reading that document can help the audience. Development Strategies The strategies that are used to develop the ideas and the concept at the work place include: Explaining a Process Process of explaining deal with the idea of explaining to the reader working of an equipment, how a event or process took place or how to perform it. All these types demand a lot of concentration of the writer because, when explained in a proper sequence they can make it easier for reader to understand. While explaining the process, understanding the level of the audience is imortant. In the opening of the writing t is better to tell the importance of the process and then give the summary. Later when it is explained in detailed, it should be told how it is relevant or associated to a larger process. For example, if one explains the process of developing air brake system to the worker, then it should e done in detail and it should be mentioned that how much important it is for the working of the truck and how it will ensure safety in driving. This tells the reader about the sensitivity of the task and they try to do their job in a better way. Describing Information Describing the information means telling about the features and the appearance of the concepts and the objects that are to be used during the process. But, the description of the information varies from one field to another. In engineering terms it is important to give the specifications of the equipment in the technical term, to marketing professional it is important to tell about the significance and the usability of the product for the customers, most important features of a good description o that it is always clear and specific and covers all the issues in details. The length of the description may depend on the complexity of the process, but, no matter what the length of the writing is information should be described in a manner that it is understandable to the audience and is complete in all terms. In complex concepts, it is better explain stepwise. Defining Terms and Concepts Process of defining the terms is critical because it can give the actual concept of the term to the people related to your field and that of the other fields. Formal definition of the term, that has technical terms in it, can help the people of the related field to understand it more accurately, for example, torque is the cross product of distance vector and force vector. Informal definition that has both technical and simple forms makes it understandable to the people related to other fields for example torque is the cross product of distance vector (distance from knob to hinges) and force vector (force applied to open the door), whereas, extended definition comprises of multiple sentences to explain multiple concepts of the definition. For example torque is the cross product of distance vector and force vector. It means that if the knob is at the greater distance from the pivot (hinges), then greater torque will be produced and it will be easier to open the door. If the definite ar e assisted with figure, the written material become easier to understand. Explaining Cause and Effect It assists in providing information about why a thing happens and what consequences does it have. For example when we do not maintain our vehicle (cause) accidents might happen (effect) and due to these accidents we can have to bear the loss of finance or the life. it is better to provide evidence of your statement and that evidence should be relevant to the audience, has the power to persuade and can be explained by giving demonstrations. Writing an Opening The opening of the draft is really important to get the attention of the reader. The first sentence should be written in a way that it immediately attract reader to itself. Like on topic accidents due to drunk driving an effective sentence could be, do you know that 10,000 people lost their lives, his year in United States, due to drunk driving. The opening of the writing should have three features in it. Firstly, it should introduce the title effectively, secondly, should give some information about the writing and thirdly should focus the attention of the reader. Writing a Closing The closing of the paper or a draft should consider and should mention all the main points of the paper. No new concept should be introduced in the closing paragraph because it may confuse the reader. It is better to give information like email address at the end of the paper so that the reader may contact you if needed. It gives the impression that writer is responsible.

Theory And Research :: essays research papers fc

Theory and Research Introduction This paper will focus on the quantitative correlation study method used in survey based researches such as the attached article entitled "Horatio Alger lives". Social research is a collection of methods people use to systematically combine theories and ideas to produce knowledge. Because of it's complexity, researchers must be able to carefully select a method or methods that will best suit their study objectives. Quantitative research method consists of: experiment, content analysis, existing statistics (correlation), and survey. The correlation and survey will be the two main methods that will be emphasized. In a survey research, people are asked questions either through the use of questionnaires or during an interview. Unlike the experiment approach, the condition and situation in a survey requires no manipulation. All the subject have to do is to answer questions. Good quantitative research is determined by validity and reliability of the research method used (Teevan, 1995:161). Therefo re, the straight correlation study method used in the survey research of "Horatio Alger lives" lack components of validity and reliability. News Article Summary This article entitled "Horatio Alger lives" is basically a survey correlation study done on two distinct social classes; sons of wealthy fathers and sons of lower income fathers. The goal in this research was to determine which sons of the two distinct social groups mentioned, were to likely make more money in the future. Therefore, they surveyed 400,000 males age 16 and 19 that was still living with their fathers. After the eleven year period the same groups of men were again surveyed, and their incomes was correlated with their fathers. The research revealed that overall sons of wealthy fathers was more likely to earn higher salaries than their dads. Based on this fact the researcher further generalized that sons of wealthy fathers was more than likely to obtain a higher income than those sons of lower income fathers. Despite the overall results a small percentage of sons of fathers in the lower income families made more money than their father. Class Discussion The class discussion evolved around two questions. The first question was; do you agree with the researcher's angle in which he derived a general assumption that, sons of wealthy fathers will make more money than sons of lower income fathers? Before allowing anyone to answer I quickly brought up the third variable which was attitude, in addition to the previous question. This question had two very interesting but opposing points of views brought to light by two very different opinionated classmates. One classmate (female) agreed with the researchers measures and assumptions, arguing on the bases that if your

Diary and Character Essay

Over the course of this 3 week unit, you will have the opportunity to explore the nuances of Macbeth by putting yourself into the mindset of a character you have selected. You will write a series of diary entries as if you were this character, that means from his or her point of view and create an appropriate and creative cover. Requirements: 1. You will be assigned 6 entries, with the option of skipping one entry at any time. If you choose, you may do all 6 entries and receive up to 10 points extra credit. 2. All entries must be at least a page long, double-spaced. Know that some of the topics that you write about will require more length in order to give a full and reflective response, though. 3. Entries must be original and of your own work. Plagiarism of any type will result in an F for this assignment. If you have any doubt about what constitutes plagiarism, please ask me. 4. Entries must be relatively free of spelling, grammar, and punctuation errors. 5. Design a cover/title page for you diary. It must reflect some aspect of the character and should Include illustrations or graphics. 7. For each of the entries, you will pick from the following list of topics. Although you must stay within the limits of what the text says about the character, you are free to use your imagination to fill in the gaps. If you wish, you may also illustrate your entries. You may not repeat any topic. Specific Diary Topics: (Choose at least 5) 1. Pick a specific scene. How does your character feel that he/she contributes to this scene? What are his or her actions and why? Also, explain how your character is relating to other characters on stage at this time. 2. What is something surprising about your character? Discuss this from his/her point of view. 3. What happened today in the life of your character? 4. Have your character write a letter to another character. 5. Write down a quote from your character and have your character write in response to what he or she said. 6. What is your character feeling as a result of his/her actions? 7. What music or television shows might your character enjoy listening to or watching? Why? 8. Have your character talk about how he or she has changed throughout the play. 9. Choose from the following conflicting aspects that Shakespeare uses throughout the play and discuss how your character demonstrates both sides: ambition/duty, bravery/fear, stre ngth/uncertainty, good/evil, and fair/foul. Make sure your character journal matches what the teacher is grading you on in the rubric.

The Mayan Civilization and Their Troubles †Humanities Essay

The Mayan Civilization and Their Troubles – Humanities Essay Free Online Research Papers The Mayan Civilization and Their Troubles Humanities Essay The Mayan civilization had many troubles and obstacles that would normally stunt the growth of a blooming civilization. Yet the Mayans prevailed by changing the landscape to suit their needs to flourish as a civilization. In the next paragraph I will detail how the Mayans resolved such problems as lowlands with very poor soil. The Mayan civilization overcame the obstacle of planting on mountainsides by simply creating terraces. Terraces are the equivalent of huge steps on the side of a mountain or a structure, to create an area suitable for building and agriculture. The Mayans also had a similar problem with the lowlands. Since the lowlands were comprised of thin nutrient lacking soil, they imported their soil. They gathered soil from riverbanks, and beds and placed it on the lowlands, thus creating a new layer of farming suitable soil. Another obstacle was getting water to places with no rivers. They built complicated irrigation system to bring water to the farms and the people. Therefore we can establish that the Mayan civilization had its fare share of obstacles. Their solution was ingenious back then, and we have adopted them to form our civilization. We are the little brothers of the Mayan civilization. We get to learn from their mistakes, and learn what they did right and how to do it. Research Papers on The Mayan Civilization and Their Troubles - Humanities EssayBringing Democracy to AfricaBionic Assembly System: A New Concept of SelfGenetic EngineeringMind TravelAnalysis Of A Cosmetics AdvertisementThe Effects of Illegal ImmigrationHip-Hop is ArtRiordan Manufacturing Production PlanAnalysis of Ebay Expanding into AsiaThe Hockey Game

Sonys Tapes Suck

Sonys Tapes Suck Sony - About a 2 months ago I bought 2 Sony brand Premium Digital Videocassette tapes and figured they would be good quality, since my Sonydigital camcorder the TRV-9 is still in good shape after two years and is a great camera. But after I watched back what I recorded on BOTH tapes the last 5 minutes were completely destroyed. There was bars across the image and at one point my camera turned off and told me to eject the tape. I took a look at the tape inside and it had creases through it and was crumpled. Then a month and a half later I needed two more digital tapes and with the best quality because I was going to make two final tapes of the two projects I was doing. I went to a certain camera store and when I asked about the Sony Premium digital tapes they said they had problems with them and I shouldn't get them.English: Shows Hi8 tape (front), miniDV tape, MICR...

I must write a after action review (AAR) based off my deployment to Essay

I must write a after action review (AAR) based off my deployment to Afghanistan - Essay Example It therefore exposed me to various aspects of combat missions and on strategic management of operations while on such deployment missions. Among the main areas that the deployment gave me an exposure in are together with the concept of acquisition, concept of command and control, MTOE (modified table of organization and equipment) as well as on power efforts within Afghanistan. Besides, I learned a lot on the responsibilities and the main competences that an acquisition officer within such missions is expected to have in order to realize effectiveness in the entire operations. First, I must admit that the tour served a great learning experience especially in practice of what military science class had taught me. For instance, unlike what theory supposes, that current field operations influence much the concept of acquisition, the tour taught me that the concept of acquisition is and should be centered on the old (tradition) garrison operations. Concerning the command controls, it is worth noting that as much as a command coronel has the power to command the teams he/she leads, other vested interests in pleasing the project managers and the superiors end up confusing and hence effectiveness is compromised on such missions. This could not be well phrased while in the class context but when one is given such a responsibility in the field as I had, I managed to have the practical aspect in the command and control within military science. Moreover, the field experience showed me that the MTOE does not necessarily support the war that the fighters need. It was also through this trip that I understood that redundant operational energy power efforts within Afghanistan could be blamed on the multiple power providing organizations that were in operation within the country. Among most other things learnt from the places visited and over the tasks assigned were on strategic planning, roles assignment and responding to emergencies whenever need arises. When I went out for

POWER, POLITICS AND POLICY Essay Example | Topics and Well Written Essays - 2000 words

POWER, POLITICS AND POLICY - Essay Example By 1980s, the immigration policy of the United Kingdom had two spikes where there very serious controls to the entry as well as strict protection of the rights of minority groups. The two prongs had contradicting effects on the position of the immigrant communities as well as their children born in Britain. As a result, the decline in manufacturing caused difficulty in obtaining work permits for both unskilled and semi-skilled workers but easier for high skilled professional workers (Bauer, Lofstrom & Zimmermann 2001: Jones 1973). This means that the largest percentage of the immigrants was coming from America, who invaded the industries and the banking sector. Australia, New Zealand and South African citizens were entering the country by taking the advantage of family ties. People from the South Asian region such as India, Pakistan and Bangladesh were entering the country as medical practitioners (Spencer 2002). The riots that took place in the year 1981 mostly occurred on racial lines. In the city of Brixton, which was the spiritual home of the afro-Caribbean community living in Britain, the rioting youth were claiming that the police were targeting black people believing that they were going to stop crime in the streets. There were also similar riots in the cities of Midlands and Liverpool (Steiner, Alston & Goodman 1996). In 1987, the appearance of British politics changed after the election of four politicians who were not white. This was the first time for this to happen during the same general election. Campaigners suggest that for equal representation of all people means that the number on non-white members in the House of Commons should at least be fifty-five. New legislation against discrimination in the year 2000 came in response made about the manner the police handled the 1993 murder of Stephen Lawrence who was a black teenager. After the collapse of

Play represents Asia Assignment Example | Topics and Well Written Essays - 1250 words

Play represents Asia - Assignment Example This paper will argue that the play Bicycle by O Tae-sok provides the audience with a unique image of Korea that consists of a number of unusual as well as traditional elements. To begin with, one should define the concept of representation of Asia. It would not be a mistake to point out that this region is extremely vast an diverse; so, a detailed explanation is needed. This particular play represents Korea: a country which has retained some of its traditional ways of life, but has been following a socially accepted paradigm of development for a long time. Indeed, the piece of art in question might be viewed as a metaphor reflection into the past (Lee 211). In addition to that, the historical accuracy is what really makes this play moving (O 4). Thus, one is able to conclude that representation of a particular part of Asia is based on two elements: depiction of traditional elements of culture as well as representation of aspects of social order. The uniqueness of topic that will be discussed is apparent from the very first lines of the play: it puts great emphasis on the notion of duty in the Korean society. There are several examples that might prove it. Thus, the main character has a relative who have survived a horrible fire and considers himself to be guilty of his luck. However, unlike Europeans who would celebrate this, every year he cuts his face, reminding himself that his compatriots died at the hands of the enemy, but he survived. A similar focus on the social duty is seen later in the text when the main character confesses turning in his friend to police because he practiced medicine without license and had almost no knowledge about the topic. The dichotomy between friendship and duty is easily resolved in the Asian society in favor of the latter. Another point which shows a peculiar world of Asia focuses on the important place that is occupied by the bureaucrats in the society. To begin with, one should note

Analysis of No Exit, and Existentialism Essay Example for Free

Analysis of No Exit, and Existentialism Essay No Exits central themes of freedom and responsibility come from Sartres doctrine that existence precedes essence. Sartre believed that a being-for-itself differed from inanimate objects, or a being-in-itself, since humans have the ability to choose and define their individual characteristics. But with this freedom of choice comes the absolute responsibility for ones action. The fear and anxiety of this responsibility leads many people to ignore both their freedom and their responsibility by letting other people make their choices for them, resulting in bad faith. This bad faith is what causes Garcin to be unable to leave the room when the door opens. He cant handle the responsibility of confronting his decision to flee his country, and thus leaves it up to Inez to judge him and define his essence. Similarly, Estelle does not think that she exists unless she looks in a mirror, seeing herself as others do. When Inez pretends to be her mirror and says Estelle has a pimple on her face, Estelles bad faith causes her to accept someone else literally creating her essence. Both Estelle and Garcin are not only condemned to be free, but are willing to condemn themselves in order to avoid being free. This emphasis on bad faith establishes Sartres underlying argument of the play: Hell is other people. Using only three people and an empty room, Sartre evokes scenes of utter torture and despair. Garcin and Estelle refuse to let go of their pasts, each looking at their friends and loved ones back on earth. They attempt to justify their existence by only thinking about their past experiences: as Garcin explains, his fate is the evaluation of his past actions by other people. Inez however, sees her past as meaningless and inaccessible, choosing to exist in the present instead. Inez is the only character in the play intent on confronting both her responsibility and her suffering.