Issues in Accounting Theory and Practice (Case Study National Case - 2

Issues in Accounting Theory and Practice ( National Greenhouse Accounts Factor) - Case Study Example The greenhouse gases include methane, carbon dioxide, specified hydrofluorocarbons, nitrous oxide, sulphur hexafluoride and specified perfluorocarbons. There are four methods used to conclude scope 1 emissions. The first one is fuel combustion that focuses on fuel combustion and the emissions it releases. There is ‘emissions of industrial processes’ that deals with greenhouse gases resulted from carbonates consumption and using fuels as carbon reductants or feedstock. It also focuses on the release of synthetic gases in certain cases. Another method used in scope 1 is fuels’ fugitive emissions, which focus on emissions from the removal, manufacturing and supply of fossil fuels. The fourth method is ‘waste emissions’ that deals with release of GHG from the decay of organic material in facilities handling wastewater. The first method is fuel combustion, and it is appropriate for Contex because the company deals with motor vehicles that release GHG throu gh use of fleet fuel. This is also because the most vital source is GHG emissions from the combustion of fuel that account for more than 60 per cent reported emissions. Scope 2 emissions are in most cases a type of indirect emission. The scope deals with activities that produce electricity, cooling, heating or steam that a facility consumes, but are not part of the facility. They take place mainly at electricity generators because of the consumption of electricity at a different facility. The emissions of scope 2 also come from electricity obtained from outside sources. The scope provides the factors of emissions through the electricity’s supplier or by using the NT’s emission factor. The generation of NT electricity largely represents a combination of the generation of diesel and natural gas, which is a logical equivalent for the fuel mix employed in outside electricity generation. The factors of emission for scope 2 show data depending on on-grid activity

Discussion 2 Assignment Example | Topics and Well Written Essays - 250 words - 2

Discussion 2 - Assignment Example Therefore, this means that cultural diversity increases the sales of a business, as well as its profit. If a business plans to sell in a diverse marketplace, then it must be totally able effectively to utilize its diverse workers in significant strategic ways. The aging populace is both an advantage and a disadvantage for small businesses (McCarthy, 2012). One certain thing, however, is that small organizations will have to reorient their strategies to hurdle the exceptional challenges and opportunities aging people offer (McCarthy, 2012). In the 90’s, among the biggest hurdles facing small businesses was access to government regulations, capital and taxes. Nevertheless, in the new millennium, they can add a new hurdle to the list, the persistent labor shortage. Therefore, businesses lack the required labor, which would enable them to work efficiently (McCarthy, 2012). On an optimistic note, small organizations can exploit this growing section of the population. Marketing strategy and new products will need to be created targeting the elderly

The Courtroom Scene Essay Example for Free

The Courtroom Scene Essay The Crucible was written at the peak of the McCarthism era in the mid 20th century. The play was written by Arthur Miller to show the similarities between The McCarthy Trials and the Salem Witch Trials. This links well to the Crucible.  The play is about a group of girls who are caught in the woods performing witch-like actions. The girls turn against everyone and start accusing people of being witches. This immediately creates tension. In this essay, I am going to answer the question How does Miller create tension in Act III, The Courtroom Scene? He creates tension in a number of ways. These ways are stage directions, events, language and friction between characters.  Firstly, Arthur Miller uses stage directions to create tension in Act III. A particular example of this is when Goody Proctor is intensely questioned for the truth of her husbands affair. The stage direction In a crisis of indecision, she cannot speak. This shows how she is lacerated between covering up for her husband or telling the truth. The situation that is so thrilling is that if she lies, she will of helped Abigail, as Abigail would be able to carry on with her mischievous doings. And if she tells the truth then Abigail would be found guilty of lying and false accusations. The direction builds tension, as the audience already know that John Proctor has confessed to the affair with Abigail, and Goody Proctor doesnt know this.  Secondly. Miller creates tension by using events in Act III. The best example of this is on page 101, when Abigail and her girl friends are pretending that Mary Warren has convoked her spirit onto them. This is shown when Abigail says why ? why do you come, yellow bird? We as the audience automatically feel tension as we know Abigail and the girls are making all these alleged allegations up. We feel sorry for Mary Warren, as now she is being portrayed as an evil person. John Proctor is the only person who believes Mary Warren and does think Abigail and the girls are lying. He shows his feelings by saying Theyre pretending, Mr Danforth! This creates tension as we feel that Proctor and Mary Warren are helpless. Proctor needs to help Mary Warren, as Goody Proctor will be persecuted if Abigail and the girls are not brought to justice. Another event that takes place and creates tension is on page 104/105. This piece of tension links well to the last piece. The even is that after all of the commotion and lying from Abigail and the girls of Mary Warren summoning a spirit. Mary apologises for sending the spirit, even though it was a lie. This automatically creates tension as the audience are dumfounded by what Mary is doing. She is now covering up for the girls. So they dont get the blame. When she says sorry. Abigail hugs her and they seem to be friends again. This leaves the judges baffled. This creates tension in a different way as well because Proctor is all alone now. The only way to save his wife is Mary Warren telling the truth, now she has turned against him. The audience feel sorry for Proctor, who should know by now that he and his wife are going to be persecuted. Thirdly, Arthur Miller creates tension by using friction between characters in Act III. There are two excellent examples of this. Firstly, Mary Warren explains to the court of how Proctor wakes her up at night and says how they should over throw the court to save this wife. This friction is huge because just before Mary Warren states this the court, Mary and Proctor where helping each other. Mary and Proctor were helping each other. This creates tension because Proctor was left by Mary when she said sorry to Abigail for summoning her spirit, and now Mary has made allegation against Proctor. Nothing more could go wrong for him. Mary goes on to say that Proctor has threatened her as well. Ill murder you, he says, if my wife hangs! Thus creates tension as Mary and Proctor were friends but now he is threatening her. The audience feel an agonising heart-break for Proctor, yet feel he shouldnt of threatened Mary. The friction has built up again. Secondly, on page 105, Proctor says that his and Danforths faces are like the devils. Proctor says, I see his filthy face! And it is mine and your Danforth It creates friction because Danforth is appalled that Proctor could relate him to the devil. Between these too character there has always been friction because Proctor believes the girls are lying, whereas Danforth doesnt. When Proctor says this he means that Danforth has the face of the devil for allowing all of these false accusation to happen. Proctor has the face of the devil because he had the affair with Abigail, which sparked the whole event. Lastly, language in The Crucible creates tension. An example o this is on page 98, when John Proctor admits he lusted for Abigail and tells the truth about the affair and how Abigail is trying to get revenge. The line is She thinks to dance with me on my wifes grave!! This language is difficult for the audience to understand, as it is old English. This creates tension because it could mean different things and as the audience doesnt know what it means, it lets imaginations come out and start to think what he means.  To conclude Arthur Miller uses and creates tension to a full effect and pulls it off with great strength. The tension was good and easy to create as he used four main elements, stage directions, events, frictions between characters and language.

Stages In The Selling Process Marketing Essay

Stages In The Selling Process Marketing Essay A popular approach to understanding the stages of the selling process consists of the six steps diagrammed in Exhibit 2.8: (1) prospecting for customers, (2) opening the relation ­ship, (3) qualifying the prospect, (4) presenting the sales message, (5) closing the sale, and (6) servicing the account. Although the selling process involves only a few distinct steps, the specific activities in-volved at each step-and the way those activities are carried out-can vary greatly de-pending on the type of sales position, such as missionary versus trade salesperson, and on the firms overall selling and customer relationship strategy. Consequently, a firms sales program should incorporate account management policies to guide each salesperson and ensure that all selling efforts are consistent with the firms marketing and relationship strategy. We will examine the raÃ…Â £ionale and content of account management policies in more detail in Chapter 4. The following discussion of the stages in the selling process also mentions some of the more common account management policies used to direct sales representatives. Prospecting for Customers In many types of selling, prospecting for new customers is criticai. It can also be one of the most disheartening aspects of selling, especially for beginning salespeople. Prospecting ef ­forts are often met with rejection, and immediate payoffs are usually minimal. Neverthe-less, the ability to uncover potenÃ…Â £ial new customers often separates the successful from the unsuccessful salesperson. In some consumer goods businesses, prospecting for new customers simply involves cold canvassing-going from house to house knocking on doors. In most cases, though, the target market is more narrowly defined, and the salesperson must identify prospects within that target segment. Salespeople use a variety of information sources to identify relevant prospects, including trade association and industry directories, telephone directories, other salespeople, other customers, suppliers, nonsales employees of the firm, and social and professional contacts. Telemarketing is used by many firms to find prospects. Outbound telemarketing in ­volves calling potenÃ…Â £ial customers at their home or office, either to make a sale or to make an appointment for a field representative. Inbound telemarketing, where prospective cus-tomers call a toll-free number for more information, is also used to identify and qualify prospects. When prospects call for more information about a product or service, a repre ­sentative attempts to determine the extent of interest and whether the prospect meets the companys qualifications for new customers. If so, information about the caller is passed on to the appropriate salesperson or regional office. The Internet is also proving a useful technology for generating leads to potenÃ…Â £ial new customers. While an increasing number of firms are soliciting orders directly via a home page on the Internet, many-particularly those selling relatively complex goods or services-use their Internet sites primarily to provide technical product information to cus ­tomers or potenÃ…Â £ial customers. These firms can have their salespeople follow up on techni ­cal inquiries from potenÃ…Â £ial new accounts with a more tradiÃ…Â £ional sales call.15 A firms account management policies should address how much emphasis salespeople should give to prospecting for new customers versus prospecting and servicing existing ac ­counts. The appropriate policy depends on the selling and customer relationship strategy selected, the nature of its product, and the firms customers. If the firms strategy is trans-actional, if the product is in the introductory stage of its life cycle, if it is an infrequently purchased durable good, or if the typical customer does not require much service after the sale, sales reps should devote substanÃ…Â £ial time to prospecting for new customers. This is the case in industries such as insurance and residential construction. Such firms may design their compensation systems to reward their salespeople more heavily for making sales to new customers than for servicing old ones, as we shall see in Chapter 11. A company that desires strategic partnerships will assign a specific salesperson to each ac ­count. Firms with large market shares or those that sell frequently purchased nondurable products or products that require substanÃ…Â £ial service after the sale to guarantee customer sat-isfaction should adopt a policy that encourages sales reps to devote most of their efforts to ser ­vicing existing customers. Food manufacturers that sell products to retail supermarkets and firms that produce component parts and supplies for other manufacturers fall into this cate-gory. Some very large customers may require so much servicing that a sales rep is assigned to do nothing but cater to that customers needs. In such circumstances, firms have special-ized their sales positions so that some representatives service only existing accounts, while others spend all their time prospecting for and opening relationships with new customers. Opening the Relationship In the iniÃ…Â £ial approach to a prospective customer, the sales representative should try to open the relationship by accomplishing two things: (1) determine who within the organization is likely to have the greatest influence or authority to iniÃ…Â £iate the purchase process and who will ultimately purchase the product, and (2) generate enough interest within the firm to ob-tain the information needed to qualify the prospect as a worthwhile potenÃ…Â £ial customer. An organizational buying center often consists of individuals who play different roles in mak ­ing the purchase decision. Thus, it is important for the salesperson to identify the key deci-sion makers, their desires, and their relative influence. Selling organizations can formulate policies to guide sales reps in approaching prospec ­tive customers. When the firms product is inexpensive and routinely purchased, salespeo ­ple might be instructed to deal entirely with the purchasing department. For more technically complex and expensive products, the sales representative might be urged to identify and seek appointments with influencers and decision makers in various funcÃ…Â £ional departments and at several managerial levels. When the purchase decision is likely to be very complex, involving many people within the customers organization, the seller might adopt a policy of multilevel or team selling. Qualifying the Prospect Before salespeople attempt to set up an appointment for a major sales presentation or spend much time trying to establish a relationship with a prospective account, they should first qualify the prospect to determine if he or she qualifies as a worthwhile potenÃ…Â £ial customer. If the account does not qualify, the sales rep can spend the time better elsewhere. Qualification is difficult for some salespeople. It requires them to put aside their etemal optimism and make an objective, realistic judgment about the probability of making a prof-itable sale. As one authority points out, the qualification process involves finding the an-swers to three important questions: Does the prospect have a need for my product or service? Can I make the people responsible for buying so aware of that need that I can make a sale? Will the sale be profitable to my company?16 To answer such questions, the sales rep must learn about the prospects operations, the types of products it makes, its customers, its competitors, and the likely future demand for its products. Information also must be obtained concerning who the customers present sup-pliers are and whether any special relationships exist with those firms that would make it difficult for the prospect to change suppliers. Finally, the financial health and the credit rat-ing of the prospect should be checked. Because so many different types of information are needed, nonselling departments within the company-such as the credit and collections department-often are involved in the qualification process when large purchases are made. Frequently, however, credit de ­partments do not get involved until after the prospect has agreed to buy and filled out a credit application. In these situations, company policies should be formulated to guide the salespersons judgment concerning whether a specific prospect qualifies as a customer. These policies might speli out minimum acceptable standards for such things as the prospects annual dollar value of purchases in the product category or credit rating. Simi-larly, some firms specify a minimum order size to avoid dealing with very small customers and to improve the efficiency of their order-processing and shipping operations. Issues re-lated to prioritizing customers are discussed in Chapter 3. Presenting the Sales Message The sales presentation is the core of the selling process. The salesperson transmits informa ­tion about a product or service and attempts to persuade the prospect to become a customer. Making good presentations is a criticai aspect of the sales job. Unfortunately, many sales ­people do not perform this activity very well. Past studies have discovered that 40 percent of purchasing agents perceive the presentations they witness as less than good. In a recent sur-vey of purchasing executives, the following five presentation-related complaints were among the top 10 complaints the managers had about the salespeople with whom they deal: Running down competitors. Being too aggressive or abrasive. Having inadequate knowledge of competitors products or services. Having inadequate knowledge of the clients business or organization. Delivering poor presentations.17 One decision that must be made in preparing for an effective sales presentation concerns how many members of the buying firm should attend. Since more than one person is typically involved in making a purchase decision, should a sales presentation be given to all of them as a group? The answer depends on whether the members of the buying center have divergent attitudes and concerns, and whether those concerns can all be addressed effec-tively in a single presentation. If not, scheduling a series of one-to-one presentations with different members of the buying group might be more effective. In many cases, the best way to convince prospects of a products advantage is to demon ­strate it, particularly if the product is technically complex. Two rules should be followed in preparing an effective product demonstration. First, the demonstration should be carefully re-hearsed to reduce the possibility of even a minor malfunction. Second, the demonstration should be designed to give members of the buying center hands-on experience with the prod ­uct. For example, Xeroxs salespeople learn about their clients office operations so they can demonstrate their products actually doing the tasks they would do after they are purchased. Different firms have widely varying policies concerning how sales presentations should be organized, what selling points should be stressed, and how forcefully the presentation should be made. Door-to-door salespeople and telephone salespeople are often trained to deliver the same memorized, forceful presentation to every prospect. A person selling com ­puter systems may be trained in low-key selling, in which the salesperson primarily acts as a source of technical information and advice and does little pushing of the companys par ­ticular computers. The section later in this chapter on alternative selling approaches pro-vides additional insight on presentational approaches. Today, the proliferation of relationship selling has resulted in salespeople being called on to give more formal presentations to multiple members of a client organization. For ex ­ample, often selling firms may give quarterly or annual account review presentations to clients. These presentations typically involve the buying team and selling team as well as members of management from both sides. A firms policy on sales presentations should be consistent with its other policies for managing accounts. To formulate intelligent sales pre ­sentation policies, a sales manager must know about alternative presentation methods and their relative advantages and limitations. Space limitations of this chapter make it difficult to present a lengthy discussion of such issues. The interested student is urged to examine a personal selling textbook where a variety of sales presentation methods are discussed and evaluated in more detail. Closing the Sale Closing the sale refers to obtaining a final agreement to purchase. All the salespersons efforts are wasted unless the client signs on the dotted line; yet this is where many salespeople fail. It is natural for buyers to try to delay making purchase decisions. But as the time it takes the salesperson to close the sale increases, the profit to be made from the sale may go down, and the risk of losing the sale increases. Consequently, the salespersons task is to facilitate the client making a timely final decision. Often, this may best be accomplished by simply asking for an order. May I write that order up for you? and When do you want it delivered? are common closings. Another closing tactic is to ask the client to choose between two alterna ­tive decisions, such as, Will that be cash or charge? or Did you want the blue one or the red one? In B2B buying and selling, organizational buyers and other decision makers have had extensive training in buying and selling techniques and can identify manipulative closing techniques, so care should be used in selecting a natural way to ask for the sale. Servicing the Account The salespersons job is not finished when the sale is made. Many types of service and as-sistance must be provided to customers after a sale to ensure their satisfaction and repeat business. Excellent service after the sale bolsters customer loyalty and fosters long-term relationships with customers. But this is another area in which some salespeople do not perform well. One consultant estimates that when a customer stops buying from a com-pany, about 60 percent of the time its because the customer thinks the selling firms sales ­people developed an indifferent attitude after the product was delivered.18 The salesperson should follow up each sale to make sure no problems exist with delivery schedules, quality of goods, or customer billing. In addition, often the salesperson or members of a sales team supervise the installation of equipment, train the customers employees in its use, and ensure proper maintenance in order to reduce problems that may lead to customer dissatisfaction. This kind of postsale service can pay great dividends for both the salesperson and the selling firm, leading to the sale of other, related products and services.19 For instance, in many capital equipment lines, service contracts, along with supplies and replacement parts, account for greater dollar sales revenue and higher profit margins than the original equip ­ment. A firms selling and customer relationship strategy should dictate what type of postsale or ongoing service should occur. To truly understand the selling process, why successful salespeople do what they do, and how to most effectively manage their efforts, it is important to also understand how B2B customers make purchase decisions. After all, in relationship selling, the focus by the sales ­person and his or her entire organization is aimed at fulfilling customer needs and solving customer problems. Therefore, the next sections shift the focus of our discussion from the selling side to the buying side to examine the participants in the B2B buying process, the stages of this buying process exhibited by many organizations, and finally the nature of organizational buying situations.

Analysis of What Are Years? by Marianne Moore :: Poems, Poetry Analysis

In the poem â€Å"What Are Years,† written by Marianne Moore there are two poetic devices being used in order to convey the meaning of the poem. Through the use of different figures of speech and unique forms, she discusses the different life stages a person experiences. The entire poem is based on powerful metaphors used to discuss the emotions and feelings through each of the stages. For example, she states â€Å"The very bird/grown taller as he sings, steels/ his form straight up. Though he is captive (20-22).† These lines demonstrate the stage of adulthood and the daily challenges that a person is faced with. The allusions in the poem enrich the meaning of the poem and force the reader to become more familiar with all of the meaning hidden behind the words. For example, she uses words such as innocence, imprisonment and captive to capture the feelings experienced in each of the stages. The form of the poem is open because there are no specific instances where the lines are similar. The words in each stanza are divided into each of the three growth stages or personal experiences. Each stanza is composed of words that present a logical flow of growth through the entire poem. The words in the poem do not rhyme and the lines are different lengths.

INNER CHANGE FOR OUTER DEVELOPMENT Essay examples -- essays research p

Nowadays, people get so pre-occupied with their external environment that they don’t feel attention to themselves. This typical scenario has been the concern for almost every person in this planet. The ones who are affected are mostly those who belong to the urbane society. Professionals, self-employed individuals and students belong to this social order. The paradox of our time as shown here affects us always in our daily activities. We tend to forget ourselves and pay much interest on our day-to-day work. What is then the way for self-awareness to get back into our senses? Inner change for outer development is the main concern of this dissertation. First, the assessment of our own values must be taken into consideration. Let us reflect on what we want we did. Either on the school, offices, or even on the streets, let us contemplate what we have done. Did we do the right thing? If this query answers our trivial minds as no, then it’s time to change our ways. Change can either be on the lighter side: it can bring a rather exuding feeling of calmness and peace inside ourselves. Or, on the other hand, on the dark side of it: changing to become more egocentric and excluding yourself into the world. If we change, we must then aim for the better and not choose the latter. What is then the value of change if the results don’t give a positive outcome; a waste. We can start by accepting our own weaknesses as individuals. Let us not become intolerant to others feelings. Helping the...

Argumentitive Essay on ‘the Case for Breaking Up with Your Parents” – Prof Terry Castle

————————————————- ————————————————- Why it is better for students to take the wheel â€Å"Parental engagement even in the lives of college-age children has expanded in ways that would have seemed bizarre in the recent past. (Some colleges have actually created a â€Å"dean of parents† position – whether identified as such or not – to deal with them. ) The â€Å"helicopter parents† who hover over nearly every choice or action of their offspring have given way to â€Å"snowplow parents† who determinedly clear a path for their child and shove aside any obstacle they perceive in the way. – Prof. Terry Castle, The case for breaking up with your parents As seen in Prof. Castle’s article ‘The Case for breaking up wi th your parents’ (The Chronicle Review, May 6, 2012), there are a few reasons why she is right when she says that the highly expanded parental engagement jeopardizes students’ intellectual and emotional freedom. They need to separate so that students will be able to engage in a kind of self-orphaning.First of all, the high involvement of parents is not advantageous at all by thinking that students are not even able to make their own choices – sometimes they would even do something just to make their parents feel satisfied. To prevent this, parents should really start to think about the abilities of their own child. Would they really not be able to make the right decisions? Of course, one has to overcome a few difficult steps in order to be able to make right decisions, but still, the students need to be given the chance to walk their own way to their future.It is apparent that these helicopter-parents are not inept parents at all, such parents are rather too car eful, well, maybe they care a little too much. Nevertheless, they do not have bad intentions so that is why students should start to talk about those involvement-issues with their parents. If they do not talk about it with their parents there would not be anyone else would convince them to stop doing so to their lovely children. Still, caring so much about their child is another reason to let them choose.If the parents love them so much, they should also love their preferences, or if they really disallow them, they can still advise them not to do so. This way, they can learn to guide themselves and still have the parents’ opinion at the same time. Breaking away from your parents? is not something easy to do. Some students do not know better than their parents’ conceptions, or at least, that is what they assume. That is why there is also a possibility that those students have unconsciously developed a fear of making own choices.Well, here again, this is another opportun ity to help your child to become more independent. As life is full of surprises, there will definitely be moments where your child will have no choice but to make a decision, and if it has never been done, it will also be very difficult. Caring parents would not want their child to be put in a difficult position, would they? Having said this, breaking away from such fanatical and willful parents would definitely be the best thing to do.It is high time for the student to overcome the possible fear of making own choices and one should be able to disassociate himself from his parents. ——————————————– [ 1 ]. Self-orphaning – ‘The Case for Breaking up with your parents’ by Professor Terry Castle [ 2 ]. Helicopter-parents – ‘The Case for Breaking up with your parents’ by Professor Terry Castle ? Breaking away from your parents – as seen in ‘The Case for Breaking up with your parents’ by Prof. Castle