Top 10 Online Tools for Writers

Top 10 Online Tools for Writers Top 10 Online Tools for Writers Top 10 Online Tools for Writers By Ali Hale All essayists need some assistance every so often †and having the best devices readily available can have a gigantic effect. I’ve picked my preferred instruments that will work for practically all authors †regardless of whether you’re a blogger, a writer, a consultant, or (like me) a touch of everything. We’ll investigate: Four apparatuses to enable you to center when you’re composing †for some journalists, this is the greatest test! Four instruments to assist you with putting away your composing securely (and work together with others, as well). Two clever devices you’ve more likely than not go over previously. Obviously, I’d love to catch wind of your preferred apparatuses too †don't hesitate to leave a remark underneath. Note: I’ve attempted to abstain from having a lot of cover with my rundown of devices to assist you with composing the ideal article, so you should investigate that as well (especially for recommendations of instruments that’ll help you alter). Instruments to Help You Focus These four instruments are every one of the ones that’ll assist you with keeping focused with your composition. In a universe of interruptions, it very well may be shockingly hard to simply plunk down and compose. #1: Noisli (free), from Noisli While I for the most part like tuning in to Metallica while I compose, some of the time I need a somewhat more relaxed vibe. Nosili is an incredible online instrument that permits you to make your own blends of foundation clamor to enable you to center. I like a blend of â€Å"wind† and â€Å"leaves† however you may lean toward something different totally. (Just don’t get so diverted testing that you neglect to really compose!) Tip: If you’re truly into the coffeehouse sounds, attempt Coffitivity, an online device that â€Å"recreates the encompassing hints of a bistro to support your innovativeness and assist you with working better.† #2: Zen Pen (free), from Tim Holman Most composing applications accompany heaps of additional choices, in menu bars or sidebars. There are a lot of online apparatuses, however, that offer a â€Å"distraction-free† composing condition †and Zen Pen is perhaps the best choice. In Zen Pen, you can do some insignificant arranging (intense and italic content, and connections) by featuring text and clicking a catch on the little menu that springs up. In the event that you’re composing, state, a blog entry, this is exceptionally convenient yet non-meddlesome. You can spare your work (in HTML, plain content, or Markdown), or you can just reorder it into a wordprocessing program or your blog supervisor †the arranging ought to stay flawless. Tip: If you want to compose disconnected, attempt Dark Room (for Windows): I utilized it to draft the entire of my first novel. It’s an interruption free plain content composing condition, and arrives in a fetchingly retro green-on-dark †you can change the shading plan under Edit Preferences, however, on the off chance that you incline toward something else. #3: RescueTime (free), from RescueTime I’ve attempted a lot of various time-trackers throughout the years, and RescueTime is the one I hold returning to. Just as the online interface, you’ll need to introduce the application on your PC (or different gadgets, in the event that you need to follow your time in numerous spots). It’ll record precisely to what extent you spend on various exercises †including following explicit sites, so you can see where your time is going. On the off chance that you’re somewhat inclined to getting occupied, or on the off chance that you can’t very make sense of why you’re not completing additionally composing when you’re at your work area, RescueTime is an incredible application to give it a shot. You may be astonished or even somewhat overwhelmed by how you’re really utilizing your time. (I’m will in general find that I invest less energy writing in Word than I might suspect and preferably additional time in my internet browser over I’d have evaluated!) Tip: The superior variant of RescueTime gives you significantly more highlights †for example, it permits you to track and name time you’ve spent away from the PC. For most authors, however, the free form is an extraordinary method to turn out to be increasingly mindful of your propensities and how you’re investing your energy. #4: Write or Die (free), Dr Horrible On the off chance that you invest an excess of energy gazing at the screen, attempting to think of the ideal sentence, at that point Write or Die is for you! In the event that you quit composing for a really long time, your screen turns red and it plays a ghastly squeaking/shrieking commotion †an incredible impetus to begin composing once more. There an unmistakable gamification vibe going on here, with a â€Å"Leaderboard† of top journalists (each recognized distinctly by their auto-created username). You can even set Write or Die to â€Å"Kamikaze† mode, where it’ll begin erasing your words on the off chance that you quit composing for in excess of a couple of moments (don’t stress, it erases them gradually and it stops when you start composing once more). The landing page of the Write or Die site has a great deal going on: all you have to do to start your composition, however, is to tap the â€Å"Ready† button on the base left. Tip: If frightful commotions and a splendid red screen are more frightening than rousing for you, you can likewise utilize Write or Die in â€Å"reward† mode, where you get normal pictures of little cats and empowering murmurs. Spots to Keep Your Writing There are a lot of online instruments that you can use to store your composition or even to distribute it. These are a couple of my top choices. #5: Google Docs (free), Google As a consultant, I use Google Docs a great deal: a few of the blog editors I work with need my posts as a Google Doc. This permits them to take a shot at the post as a group †frequently, one individual will do alters, another will source pictures and organization the post, etc. Regardless of whether you won’t be working cooperatively with others, Google Docs can be an incredible instrument. It implies you can get to your work from anyplace with a web association †exceptionally convenient in the event that you may now and then compose, say, during your lunch break at work, or at a PC in your nearby library. Tip: Chances are, you as of now have a Google account (perhaps you made it to use for Chrome or YouTube, or your Android telephone). In the event that you don’t, you can make one here. #6: Evernote (free), Evernote Corporation On the off chance that you have a variety of composing thoughts, plans, agendas, etc Evernote is an extraordinary spot to store them. I use it for nearly everything: my blogging content schedule, arrangements of blog entry thoughts, the subsequent stages I have to take with promoting my novel, composing my short pamphlet articles, and then some! With Evernote, you can make different â€Å"notebooks† to hold your substance (however the pursuit include is useful and I don’t will in general trouble documenting my notes steadily). Notes can incorporate all the organizing you’re prone to need †and you can even incorporate pictures or video. You can sign into Evernote from any gadget utilizing the web interface, and you can introduce the Evernote application on your PC/tablet/telephone so you can peruse and compose notes disconnected. You can likewise impart notes to other Evernote clients †or email them to anyone, direct from Evernote. Tip: If you need to utilize the Evernote application on multiple gadgets, you’ll need to pay to move up to a top notch account. Be that as it may, if you’re glad utilizing the web interface, you can login from the same number of additional gadgets as you need for nothing! #7: Dropbox (free), Dropbox, Inc. Dropbox lets you store your documents on your PC and in the cloud, effortlessly matching up them at whatever point you spare anything into your Dropbox organizer. It’s an extremely simple framework to utilize †and you can share Dropbox envelopes with others. It works with a record †I keep numerous kinds in my Dropbox envelope, from child photographs (.jpgs) to blog entries (.docx) to Scrivener documents (.scriv). Clearly, you’ll need the correct programming on your PC/gadget to really open the records. You can get to Dropbox from any PC by marking in on the web, so regardless of whether you’re voyaging, you can in any case get every one of your records. Additionally, if your PC out of nowhere passes on you †you won’t lose every one of your records. Tip: If you introduce the Dropbox application on your PC, sparing your records to Dropbox is straightforward: simply spare them as typical, into the Dropbox organizer. (You can make the same number of subfolders as you need.) Dropbox is essentially what could be compared to a â€Å"My Documents† envelope for me. #8: WordPress (free), WordPress Foundation You’ve presumably knew about WordPress and it’s an incredible apparatus for various authors. You don’t fundamentally must be a blogger so as to utilize WordPress: you should utilize it to make a basic one-page site, for example. I seldom compose straight into WordPress †I want to draft in Word or Evernote †however there’s no explanation not to. In the event that you’re working from a few distinct PCs, you can without much of a stretch login to WordPress and continue with a draft post any place you left off. There are a lot of other blogging stages out there, obviously †yet having attempted a couple, I certainly feel that WordPress is the best. Tip: There are two kinds of WordPress: facilitated (WordPress.com) and self-facilitated (WordPress.org). In the event that you don’t need to enlist a space name and pay for your own facilitating, WordPress.com will suit you best; in the event that you need loads of highlights and full control, go with WordPress.org. Other Handy Tools At long last, I needed to share two clever little apparatuses that you in all likelihood won’t have known about †yet that you may end up developing to adore. #9: Texthandler (free), Mykhailo Dovzhyk Texthandler is a basic instrument that can help with some normal and baffling altering undertakings, especially if you’re getting ready leng

Bentham’s and Mill’s theory of Utility

As per Bentham’s hypothesis of utility he stressed that there is requirement for equivalent loads. Bentham contended that people are the best appointed authorities of their own satisfaction. He had a programmed juncture to default non impedance by government. He contended that individual’s activities frequently involve the bliss of others. As indicated by his hypothesis, people might not have the motivator or the capacity to organize purposeful activities that improve far reaching utility. Hence, his commitment reacted to the way that there is no compelling reason to let individuals suffer.Needlessly, every individual is qualified for some pay for motivation behind endurance. Moreover, every resident has the option to be secured against viciousness of different residents or outside nations. He likewise contended that consolation of both riches and populace by individuals is an exceptionally basic advance towards improvement of utility. This implies on the off chance tha t riches is perpetual, at that point the likelihood of a more noteworthy populace would decrease riches per capita. He accepted that development in populace is vital for obstruction as people attempt to make closes meet.He felt free to contend that the rule of reducing negligible utility contributes less utility to a rich man than it does to a poor one. In this way, the reallocation of salary to finish uniformity is alluring as the utility loss of the rich is more than that remunerated by utility increase of poor people. Factory's hypothesis of Utility Mills attempts to demonstrate his hypothesis as he contends that individuals want to be cheerful from the day by day happenings. Since every individual person wants their own satisfaction then it must follow that it is imperative to make joy for motivation behind euphoria and encouragement.According to Mill’s contention, the best delight of individual is to increase moral help. There is a differentiation among Mills and Bentham ’s hypothesis of Utility. Mill’s contain honorable assessments and amazing attributes of contemplated utility. He grounds his hypothesis of utility in weight and torment. Journalists like Bentham kept up the hypothesis of utility which isn't intended to be contradistinguished from joy. In any case, the delight itself along with exclusions from torment is considered as restricting to the pleasant reason for utility.This is a lot of unique in relation to Mills hypothesis of utility, where he contended realities about the amount of weight and agony. Along these lines, Mill’s origination of weight and torment depends on the way that every ha quantitative and subjective segments. Interestingly, Bethany hypothesis of utility contends on the purpose of amount versus quality segments of utility. Bentham’s contended that the presumption that human joy is considered as accomplishment of delight and evasion of torment is unreasonable. The indulgent estimation of any human activity is effectively determined by thinking about how strongly its pleasure is felt and to what extent the joy lasts.Mill couldn't help contradicting Bentham’s contention that all distinctions among joys could be qualified. He contended that joy experienced by individuals vary from one another in subjective manners. The main individuals who experienced joy of the two sorts were skillful appointed authorities in correspondence to relative quality. In his contention, he attempted to diagram the positive accomplishment of satisfaction as a troublesome undertaking to be achieved. Thusly, torment for this situation is justified by Mills perspective however just when it results straightforwardly in more prominent's benefit. References Soccio Douglas, Archetypes of Wisdom, Seventh Edition.

Book and Wine Pairings Franzen and Franzia

Book and Wine Pairings Franzen and Franzia I have never read a Jonathan Franzen novel and I never will. I have imbibed box wine, but it’s been 20 years and I only ever drank Chillable Red, which I maintain is perfectly drinkable. None of this stops me from pairing Franzen novels with Franzia varietals. I’ve chosen six pairings. Descriptions are from goodreads.com (edited for length) and franzia.com. Freedom by Jonathan Franzen paired with Crisp White by Franzia THE BOOK: In his first novel since The Corrections, Jonathan Franzen has given us an epic of contemporary love and marriage. Freedom comically and tragically captures the temptations and burdens of liberty: the thrills of teenage lust, the shaken compromises of middle age, the wages of suburban sprawl, the heavy weight of empire. In charting the mistakes and joys of Freedoms characters as they struggle to learn how to live in an ever more confusing world, Franzen has produced an indelible and deeply moving portrait of our time. THE WINE: A medium-bodied white wine with floral aromas and fruit flavors. Serve chilled. Enjoy with fresh vegetables and light pasta plates. WHY: This novel sounds medium-bodied and white, just like the wine. Purity by Jonathan Franzen paired with Refreshing White by Franzia THE BOOK:  Purity is a grand story of youthful idealism, extreme fidelity, and murder. The author of The Corrections and Freedom has imagined a world of vividly original charactersâ€"Californians and East Germans, good parents and bad parents, journalists and leakersâ€"and he follows their intertwining paths through landscapes as contemporary as the omnipresent Internet and as ancient as the war between the sexes. Purity is the most daring and penetrating book yet by one of the major writers of our time. THE WINE: A white wine that is light and easy to drink. Serve chilled. Pair with simple pasta or seafood. WHY: Purity sounds heavy and hard to read, so I chose a wine that is its opposite. The Corrections by Jonathan Franzen paired with Rhine by Franzia THE BOOK: Enid, who loves to have fun, can still look forward to a final family Christmas and to the ten-day Nordic Pleasurelines Luxury Fall Color Cruise that she and Alfred are about to embark on. But even these few remaining joys are threatened by her husbands growing confusion and unsteadiness. As Alfred enters his final decline, the Lamberts must face the failures, secrets, and long-buried hurts that haunt them as a family if they are to make the corrections that each desperately needs. THE WINE: A fresh and crisp white wine with floral aromas and sweet flavors. Serve with lighter meats and cheeses. Serve chilled. WHY: A chilled wine for a chilling(ly bad?) novel. How To Be Alone by Jonathan Franzen paired with Pinot Grigio/Colombard by Franzia THE BOOK: While the essays in this collection range in subject matter from the sex-advice industry to the way a supermax prison works, each one wrestles with the essential themes of Franzens writing: the erosion of civil life and private dignity; and the hidden persistence of loneliness in postmodern, imperial America. Reprinted here for the first time is Franzens controversial 1996 investigation of the fate of the American novel in what became known as the Harpers essay, as well as his award-winning narrative of his fathers struggle with Alzheimers disease, and a rueful account of his brief tenure as an Oprah Winfrey author. THE WINE: A fresh, light-bodied white wine with citrus flavors and a vibrant finish. Best served chilled. Enjoy with salads and grilled seafood. WHY: A collection of essays is unlikely to have a vibrant finish, but this wine promises one. Strong Motion by Jonathan Franzen paired with Moscato by Franzia THE BOOK: Louis Holland arrives in Boston in a spring of strange happeningsâ€"earthquakes strike the city, and the first one kills his grandmother. During a bitter feud over the inheritance Louis falls in love with Renee Seitchek, a passionate and brilliant seismologist, whose discoveries about the origin of the earthquakes complicate everything. Potent and vivid, Strong Motion is a complex story of change from the forceful imagination of Jonathan Franzen. THE WINE: A sweet wine with delicate aromas of juicy peach and flavors of ripe apricot. Serve chilled. Enjoy with spicy foods and Asian cuisine. WHY: This book cover features a womans nipples, which is as inappropriate as my choice of a wine that smells like a juicy peach. Farther Away by Jonathan Franzen paired with Chardonnay by Franzia THE BOOK:  In  Farther Away, which gathers together essays and speeches written mostly in the past five years, Franzen returns with renewed vigor to the themes, both human and literary, that have long preoccupied him. Taken together, these essays trace the progress of unique and mature mind wrestling with itself, with literature, and with some of the most important issues of our day.  Farther Away  is remarkable, provocative, and necessary. THE WINE:  A crisp wine with a clean finish. Semi-dry and medium bodied. Serve chilled. Complements chicken, simple pastas and seafood. WHY: Simple. Pastas.

Essay about Valuing Coca Cola Stock - 1214 Words

Valuing of Coca Cola Stock and Analysis Andrew Burgoyne, James Desimone, Bailey Fowble, Hewei Huang, Ryan Leist, Maria Sandoval University of South Florida FIN 4414 Abstract Taking the role as Jessie Jones, we will analyze whether to recommend the Coca Cola stock to potential clients or current clients that do not have it in their portfolio. By using the Capital Asset Price Model (CAPM), Dividends Discount Model (DDM) and the Price/Earnings (P/E) ratio we will come to a conclusion. Background The Coca Cola Company, which is based out of Atlanta, Georgia, is a leader in the global soft drink market. It owns subsidiaries in over 195 countries around the world but has always remained local. According to the most recent†¦show more content†¦The market rate of return for 1996 was 22.96%, however we averaged the previous 5 years to get a better picture of the market rate of return. This averaging put the rate of return 15.91% which is more manageable than 22.96%. We also assumed that the dividend growth rate was 12% and that the shares of Coca-Cola were trading at $58 per share at the time. Capital Asset Pricing Model The Capital Asset Pricing Model or CAPM is one of the most popular methods for estimating an equity investor’s required return by finding the discount rate. From the information provided in the case, we were informed that the current government bond yields were 5.09% on 90-day treasury bills, 5.79% on 5-year bonds, 5.91% on 10-year bonds and 6.22% on 30-year bonds. We were also given that by definition the market had a ÃŽ ² of 1.0, less risky stocks have ÃŽ ² lt; 1.0 and more risky stocks have ÃŽ ² gt; 1.0. Lastly, we were told that Jessie noted that the historical market risk premium (Rm – Rf) was in the 6% range. The equation used to approximate the investors required rate of return is: r = Rf+ ÃŽ ² (Rm-Rf) Rf represents the risk-free return, which U.S Treasury bills are usually the proxy used. ÃŽ ² represents the beta, which is used to measure risk associated with stocks: The adjusted ÃŽ ² of 1.24 was used because it takes into consideration an estimation of future ÃŽ ²Ã¢â‚¬â„¢s rather than just historical which is what the raw ÃŽ ² is based on. Rm representsShow MoreRelatedThe Price Of A Coca Cola1414 Words   |  6 PagesThe graph below represents the price of a Coca-Cola stock from 1988 onwards (the availability of the data is from 1988). Over the past three or four years from 2012 onwards, the price of the stock has fallen from around $14 to around $9. A reasonable growth rate for the company in the future would be around 1 to 2%, taking into account of macroeconomic conditions and changes in consumer preferences. However, since Coca-Cola is a global brand with relatively large market share, the duration of declineRead MoreComparative Human Resource Analysis : Coca Cola And Pepsico1465 Words   |  6 PagesAnalysis: Coca-Cola and PepsiCo. Abhiram Satyadev Goldey Beacom College Course Name 02/16/2017 Table of Contents 1. Competition for Employees†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 2. Compensation of Employees†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..4 3. Legislation Concerning Employees.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...5 4. Human Relations Discussion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 5. Conclusions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 6. References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 Comparative Human Resource Analysis: Coca-Cola v/sRead MoreFinancial Ratio Analysis : Coca Cola Company1608 Words   |  7 Pagescase â€Å"numerical† obtained from a firm’s financial statement. They are basis of valuing a company hence it’s a complex task that requires a critical analysis of various components of financial ratio such as profitability ratio, debt ratio, investment valuation ratio, operating performance ratio, cash flow indicator ratio and liquidity measurement ratio. Therefore, the following financial ratio analysis shall value Coca-Cola consolidated company and PepsiCo Inc. (PEP) through a critical comparison basedRead MoreCase Study PepsiCo1737 Words   |  7 Pagesin which Pepsi operates in is quite competitive and has global brands such as Coca-Cola Inc. Pepsi has however managed to cut a niche for itself through targeting specific demographic groups and advertising directly to them. The two American companies have been rivals for quite a while now, with each trying to exert dominance over the other in varied markets. In the US, Pepsi controls 30% market share while Coca-cola holds about 42%. Pepsi is heavily involved in sponsorship activities for sportsRead MoreEconomic Theory Suggests That Markets Are Efficient and Security Prices Are Determined on the Basis of Fundamental Value2720 Words   |  11 PagesDetermined on the Basis of Fundamental Value ¡Ã‚ ¨ Market efficiency requires that security prices react immediately in an unbiased way to the receipt of new information (Robert Shiller S1998). In other words, an efficient capital market is one in which stock prices fully reflect available information. In addition, there are three conditions for market efficiency; information flows freely, market is composed of rational investors where all competing against each other with the objective of maximizing wealthRead MoreCapital Structure Policies1538 Words   |  7 Pagesmodel results for PepsiCo Inc. and Coca-Cola Co., over the past three year period the company with the higher amount of leverage, which indicates a higher amount of debt, the ROE is consistently higher. In 2013, for example, PepsiCo had a leverage of 3.19 and ROE of 27.76%, compared with Coca Cola’s leverage of 2.71 and ROE of 25.88%. Going back to 2012 results, the value of the DuPont analysis is evidenced as both companies had similar ROE returns, however; Coc a-Cola’s leverage was only 2.63 comparedRead MoreJob Cost Of Job Costing1267 Words   |  6 Pagesguide to short-run decision making, provided that the unit costs are analysed into fixed and variable elements. 3. As a guide to price determination, in firms which use cost-plus pricing (probably a majority – see Skinner [13]). 4. As a basis for valuing stocks of finished units† (Skinner 1978) Process costing takes into consideration the items which are currently in the process of being manufactured by calculating what is known as conversion costs. Conversion costs are values assigned to the itemsRead MoreEssay about Analysis of the Coca Cola Company4607 Words   |  19 PagesAnalysis of the Coca Cola Company History Coca-Cola enterprises Incorporated, employees 66,199 operates, 444 facilities, 47,235 vehicles, 1.9 million pieces of cold drink equipment and sold 3.8billion unit cases in 46 states in the united states, all 10 provinces of Canada and portions of Europe including Belgium, France, Great Britain, Luxembourg and the Netherlands (Coca-Cola facts 99). An, Atlanta Pharmacist Dr. John Slyth Pemberton founded Coca-Cola on May 8, 1886. The carmel colored ingredientsRead MorePepsico vs. Coca-Cola Essay3692 Words   |  15 PagesPepsiCo vs. Coca-Cola – A Financial Comparison June 13, 2007 AC550 May 2007 Executive Summary The purpose of this comparative analysis is to provide a summary of financial and accounting information to a potential investor who is looking to invest in either Coca-Cola or PepsiCo. This research will cover some facts from the financial statements of both companies for the year of 2004. There are many factors to review when comparing these two companies. They are two of the top manufacturersRead MoreEssay Case Study 13539 Words   |  15 Pagesequity can be thought of any assets after all its debts associated with that asset have been paid off. For example, a car or house with no outstanding debt is considered the owner’s equity because he or she can readily sell the items for cash. Even stocks are equity because they represent ownership in a company (Walther et al, 2012). So in conclusion, if we show equity under asset in the balance sheet, it will not only be unbalanced but because equity is what forms the assets along with its liabilities

Sociology Using Material from Item a Assess Sociological...

Sociology Topic 6 ‘Using material from item A assess sociological explanations of gender inequality in todays society’ In the last 30 years women in the UK working has risen to 2.45 million whereas men working has risen by 0.5 million. Item A suggests a variety of gender inequalities in today’s society for example the pay difference women receive as it is suggested according to item A that women earn a quarter of a million pounds less than men and this is without women not having any children if she did have children it would be  £140,000 less. The pay gap reduces family income overall which isn’t beneficial for families. Another issue is that women mainly work in low paid sectors like retail or caring and due to women having a glass†¦show more content†¦pay is low in occupations where there are many women. This could be because the jobs require less training and promotion prospects for this job in which men are in the majority. Human capital assumes that experiences of employment means the increase in wage whereas experience in part time work is associated with less wages. Some sociologists believe that a dual labour market exists and is divided into 2 sectors primary and secondary. Primary is secure, well paid and with good prospectus whereas the secondary is poor pay insecurity and no ladder of promotion. Barron and Norris concluded that women are likely to be in the secondary this is due to women being unsuitable, disrupted career developments and weak legal and political framework supporting women. Liberal feminists argue that the traditional forms of gender role socialisation in families, education and in the media are responsible for reproducing a sexual division in labour in which masculinity is seen as dominant whereas femininity is seen as subordinate.Oakly argues that the reason for the subordination of women in the labour market is the dominance of motherhood/housewife roles for women. Patriarchal ideology stresses the view that women’s only purpose is to raise children. Sharpe believes that education and careers are main priorities of teen girls. Girls also perform better in education which suggests that society will change at a later stage due to girls performing so wellShow MoreRelatedSociology Essay20437 Words   |  82 PagesAS Sociology Sociology Nik Jorgensen Text  © Nelson Thornes Distance Learning 2010 Illustrations  © Nelson Thornes Distance Learning 2010 All rights reserved. The copyright holders authorise ONLY users of NTDL AS Sociology to make photocopies for their own or their students’ immediate use within the teaching context. No other rights are granted without permission in writing from the publisher or under licence from the Copyright Licensing Agency Limited, of Saffron House, 6–10 Kirby Street

Cover Letter Free Essays

Cover Letter Veselina Anatolieva Ignatova 44 Paisii Hilendarski str. Kneja, Pleven, Bulgaria 5835 November 2, 2010 Mr. Viktor Georgiev, HR Manager Griffid Hotels Club 13 Rose str. We will write a custom essay sample on Cover Letter or any similar topic only for you Order Now , Golden Sands Dear Mr. Georgiev: Please accept this letter as an expression of interest in the position of Front Office Manager. I have enclosed a copy of my resume for your review. I am familiar with the requirements for success in the Managers profession and I believe I possess the right combination of organizational, management and language skills.My current position is also Front Office Manager in Marina Palace Hotel and my main responsibility is to coordinate the team of the receptionists, organize them and follow the reward and recognition scale in order to motivate my team. My experience here has provided me the opportunity to work in a high-pressure, team environment, where it is essential to be able to work closely with my colleagues and guests of the hotel in order to deliver good quality of service.As a person working for so long in the hotel service industry I have never lost my patience with the people around me, never been arrogant or with bad manners. I’m responsible for my duties, taking the lead when necessary, communicative, empowering my team and always with good sense of humor. Than k you for your time and consideration. I would welcome the opportunity to personally discuss my potential contributions to your company with you. Please telephone me at after 5. 00 p. m. to suggest a time that we may meet. I look forward to your reply. Sincerely, Veselina Ignatova How to cite Cover Letter, Papers Cover Letter Free Essays How to Write a Cover Letter What Should Your Cover Letter Do For You? It should answer the question – Why should I hire you? It should grab the employers’ attention and point out why you, above all other applicants, should be contacted for a personal interview. The resume should never travel alone. Each time you submit your resume to an employer, you should enclose a cover letter that explains why you are submitting the resume. We will write a custom essay sample on Cover Letter or any similar topic only for you Order Now A cover letter is critical to creating interest in your candidacy, even for an internship or volunteer opportunity. The cover letter is your â€Å"sales pitch†. It gives you the opportunity to draw an employer’s attention to the skills and experience outlined in your resume. You can expand on certain courses or job responsibilities that particularly match the position for which to be considered. It also gives you a chance to highlight special achievements that might otherwise go overlooked. In summarizing your qualifications, highlight your most appropriate skills or background in relation to a particular position without simply reiterating the information on your resume. Refer the reader to your enclosed resume for further elaboration your past accomplishments. Be direct and brief. Structure your cover letter with three sections: FIRST PARAGRAPH: This is the â€Å"why I’m writing to you† paragraph which immediately tells the employer the position you want to be considered for. This is short – usually 2-3 sentences. Points to cover: Why you are writing and which position you are applying for. ? How you heard about the position is irrelevant unless it is a mutual contact or recruiting program. Do not write, â€Å"I learned of this opportunity through the Career Services Office. ? Show from your research why you are interested in this position or organization. The goal is to make a connection – do this briefly and specifically or leave it out; sweeping statements will not work. SECOND PARAGRAPH: This is the â€Å"why I’m qualified† paragraph. Highlight some of your most relevant experiences and qualities as the y relate to the position for which you are applying. Choose 2 – 3 points you want to make about Specific experiences/accomplishments or about general qualities you have exhibited, and provide Specific examples to support those points. This paragraph will change according to the job/employer for which you are applying. This is usually the longest paragraph of the letter. You may break this paragraph into two if it looks too lengthy or if your points work best in separate paragraphs. Points to ponder: ? ? The first sentence should be a hard-hitting opener. It is a quick introduction, which is accomplishment-oriented and directed at the skills and qualifications needed for the job/industry. The body of the paragraph should provide evidence to back up what you’ve just claimed. Cite specific jobs/internships/activities/projects and accomplishments associated with those experiences. Use your resume to come up with some specifics, but NEVER reiterate passages from your resume word for word. Discuss why what you did is to the employer- relate the facts to the job. Strong examples are important! The final sentence is a summary of what you’ve discussed above. It’s a good idea to mention the position title and company name to bring the reader back to the specific job in question. ? FINAL PARAGRAPH: This is a short 2-4 sentences paragraph. You should refer to the enclosed resume, request an interview and let the reader know what will happen next (Contact them within specific period of time unless it is a recruiting program). It is vital that you thank the reader for his/her time and consideration. Cover Letter Rules 1. Address to a specific name and title. If you are uncertain who to address, look in the library reference materials or call the company and ask the receptionist for the appropriate name and title. To gather this information, tell the receptionist; â€Å"I am sending some important papers to the head of the Department. However, I’m not sure I have the correct name and address. Could you please tell me to whom I should address these documents? † Writing style should be direct, powerful and error free. Edit to eliminate extraneous words and to check grammar, spelling and punctuation. In addition to stating your purpose, the letter tells the reader how well you communicate. The cover letter should be no more than one page. It should follow good business format. Do not overwhelm the reader with a lengthy cover letter or excessive repetition of the resume content. Keep the letter short and to the point. Three or four paragraphs will suffice: Paragraph 1: State your interest and purpose. Paragraph 2 ( 3): Highlight your resume by stressing what you will do for the employer. Paragraph 3: Request an interview and, if possible, indicate that you will call to discuss potential opportunities. 5. Use appropriate language. Repeat terms that the employer uses, without plagiarizing the job description or quoting from the resume. Avoid jargon and the passive voice. Use action verbs and the active voice. Do not try to be cute or too aggressive. Be employer focused – tell the employer what you have to offer, not what you hope to gain from them or the position. Always be positive by stressing your base accomplishments and skills as well as your future value. 2. 3. 4. 6. 7. Be sure to keep copies of all correspondence. It is possible that you will need to refer to it in the future . Sample Cover Letter for an Internship (courtesy of about. com) Your Name 111 Main Street Reading, MA 01867 (781) 555 -5555 youremail@yahoo. com Date Name Job Title Company Street City, State Zip Dear Ms. LastName: I am interested in applying for the scientific research summer internship position that was listed through the Name University Career Services Office. I have had a great deal of laboratory experience in chemistry, biology, and geology, both indoors and in the field. In the lab, I have performed chemical reactions and I am currently using microscopes to observe many specimens. In environmental field studies, I have conducted outdoor labs to assess water chemistry. Last summer, I worked as conservation assistant at Clumber National Park. I am seeking to complement this outdoor experience with a esearch internship in order to acquire the background necessary for a future career in scientific research. I believe that I would an asset to your program. This internship would provide me with the ideal opportunity to assist at your organization and to expand my research skills. I will call next week to see if you agree that my qualifications seem to be a match for the position. If s o, I hope to schedule an interview at a mutually convenient time. I look forward to speaking with you. Thank you for your consideration. Sincerely, Signature FirstName LastName This is to be used as a REFERENCE ONLY. PLEASE DO NOT COPY EXACT STATEMENTS for your letter. Every cover letter must be tailored to the job for which you are applying! Sample Cover for a Volunteer Opportunity (courtesy of UMASS Amherst) Your Name 111 Main Street Reading, MA 01867 (781) 555 -5555 youremail@yahoo. com August 9, 2012 Person’s Name Volunteer Coordinator Massachusetts Community Water Watch 44 Winter Street Boston, MA 02108 Dear Ms. X: This letter is to apply as a volunteer with Massachusetts Community Water Watch found through the Office of Community Service Learning at the University of Massachusetts Amherst. I am available to intern from September 1st 2012 to May 16th 2013. I am a first year student interested in pursuing a career in the field of biology. Through my coursework at the University, I continue to master the art and science of collecting, analyzing and interpreting data. I have strengthened my organizational skills through my lab courses and have developed specialized skills in using Excel. With my experience as a camp counselor, I am confident in interacting with and presenting educational topics to a young audience. Specifically, I was assigned by my supervisor to serve the role of Head Counselor. Through this role, I was able to coordinate and collaborate with other counselors and share ideas on fun interactive activities for campers. I look forward to utilizing my organizational and leadership skills in addition to my interest in biology to this internship. Thank you for your time and consideration. Sincerely, Your Name Enclosure: resume This is to be used as a REFERENCE ONLY. PLEASE DO NOT COPY EXACT STATEMENTS for your letter. Every cover letter must be tailored to the job for which you are applying! How to cite Cover Letter, Papers Cover Letter Free Essays Dear Hiring Manager, I have enclosed my resume. I am currently enrolled in City University of New York majoring in Education concentrated in Early Childhood. I have over 5 years of experience working in an educational environment with children between the ages 2 and 5. We will write a custom essay sample on Cover Letter or any similar topic only for you Order Now While in Middle School, I volunteered at an after work program tutoring my peers in key curriculum courses needed to pass State Testing. Once in high school I nurtured my passion for helping others strive to be the best. I was hired at Antioch Daycare Academy as a Part Time Instructor. As an instructor I was responsible for a class of 20 students between the ages of 2 and 4. I was required to complete a daily curriculum with my students that included the fundamentals needed in order to advance to Pre- K. I held monthly meetings with my student’s parents to discuss the growth, strengths and weakness of each student. My experiences in the classroom and work place have taught me how to effectively assess the short and long-term goals of children, and establish mutually agreed on methods to meet their needs. Throughout my years at Antioch, I was noticed and promoted to the positioned as Director’s Assistant, where I was able to strengthen my teaching and leadership abilities. I have shown to successfully work as part of an interdisciplinary team, collaborating with diverse professionals to provide a holistic approach to care. I have volunteered at daycare centers and outreach teen programs, emphasizing the importance of an education and the limitless opportunities it allows. In addition to my academic success and work experience, I have learned to not only organize my time effectively, but also use my experiences to spread awareness and educate others. In addition to working, I recruited members of my community and signatures of over 100 parents, which qualified Antioch as a potential UPK grant recipient. After several proposals, budgeting plans and curriculum outlines, we were awarded the full amount for UPK. My volunteer work, academic courses and work experience makes me a well-rounded candidate for the position was as a Family worker. I will bring new innovative ideas and proposals to further develop the classroom. Our mission is intertwined, to provide a safe and academically enriching program for children. I am currently up to date and certified CPR and First Aid, Anti-Bully and I have clearance from the Department of Health and the Department of Education. My salary requirement is negotiable based on the job responsibilities and total compensation package. Thank You, How to cite Cover Letter, Papers

The Concept of Immateriality-Free-Samples-Myassignmenthelp.com

Question: Explain, with Suitable examples from your Workplace, what is meant by an Immateriality item with respect to Accounting. References should be made to the relevant accounting Concepts and Standards. Answer: Immateriality accounting refers to the application of the concept of materiality. The information of immateriality doesnt considerably impact users decisions, like owners and managerial authorities. Accountants are required to make use of expert judgment to conclude either the amount is immaterial or not. There is a need of defining materiality level for the financial records (Edgley, 2014). Thus, when an aggregate of inaccuracy is held in the total level of materiality than in leads to misleading of financial records. While determining immateriality, it is important to make consideration of the manner and size of the specific item. By considering the manner or nature refers that if a small amount transaction is taking place abnormally it can be material, but in case it is a daily transaction it can be immaterial. For example, at my workplace huge amount of papers are used in banking transaction however its cost is immaterial for business as it is used on a daily basis even for nomin al work. The concept of immateriality also affects accounting provisions as all accounting transaction cannot have same effect irrespective of the fact that they belong to same nature of assets. In relation to banking business both computers and calculators are considered to be an asset and have a useful life of more than one year but computers are recorded as fixed asset and calculator is covered the cost of stationery which is recorded as an expense due to the concept of immateriality. It is all because of the cost associated with the assets (Hu, 2013). Recording calculators as an expense will not affect financial statements as it has nominal costs for banks Furthermore recording depreciation on calculators is not a sane aspect in banks as it will unnecessarily make accounting process length and irrelevant. This concept clarified the fact that superseding of matching concept will not have a significant impact on the financial statements for the banking company. In terms of accounting, professional judgment is required to determine whether the accounting transaction or event is material or immaterial. It is because when $5,000 is assessed as the immaterial amount for an international company but for the small bank, it can be considered as a material amount. Consideration of materiality is not done by items monetary amount; it is done by the items nature. Several factors inclusive of either the item is engaged in illegal transactions, must be assessed while verifying materiality (Cameron, 2014). For example, an amount like $.50 or $.30 is immaterial individually, but same is material for the bank as cumulatively it becomes material amount because banks have thousands of such transactions on a daily basis. Due to this fraud like transferring minute amount, several times to a single account is material fraud. Bank has to deal with various organisations as it is public body thus they are required to provide their services accordingly. These transactions create various assets and liabilities but not all considered to the material. At my workplace, judgement of immateriality is based on the percent of revenue. If a transaction is within the limit of 3% of total revenue or asset, then same is considered to be immaterial, and manipulations or other related aspects are ignored if it occurs occasionally. Take an example of a noticeably immaterial item; there is a $100 prepaid of rent on a post office box for six months; according to the matching principle, charging the rent as an expense on six months is required (Acito, Burks, Johnson, 2016). However, as the transaction amount is so minute that the financial statements reader will not be misinformed if the entire amount is charged as an expense to the particular period instead of scattering the same over the usage period. In point of time, whe n the figures of financial statements are rounded to the nearest thousand or million dollars, then this accounting transaction will not make any alteration the financial statements at all. The concept of immateriality is crucial for banking entity as it assists managerial authorities on focusing on crucial factors which can affect the decision of rational stakeholders. For this aspect, it is important for managers, to prioritise the strategic aspects they required to focus (Kovcs, 2015). This approach also assists in better planning and allocation of resources in order to achieve the objective of optimum utilisation. Along with this, financial statements of business become more viable as it is prepared by considering the significance of the day to day transactions. Present study clarifies the fact that immateriality is subjective concept according to which company measure and disclosure transaction which are sufficiently material and can affect the interest of stakeholders. References Acito, A., Burks, J. J., Johnson, W. B. (2016). The materiality of accounting errors: evidence from SEC comment letters and implications for research proxies. Cameron, R. (2014). Applying the Materiality Concept: The Case of Abnormal Items.CORPORATE OWNERSHIP CONTROL, 428. Edgley, C. (2014). A genealogy of accounting materiality.Critical Perspectives on Accounting,25(3), 255-271. Hu, M. (2013,). Pondering over the Problems of Immaterial Assets. In2013 Conference on Education Technology and Management Science (ICETMS 2013). Atlantis Press. Kovcs, Z. I. (2015). Immaterial Assets in the Hungarian Accounting System and Financial Statements.Public Finance Quarterly,2, 227.

Philippine literature (ppt) Flashcard

Philippine literature (ppt)

How To Get Approved for More Amazon Book Categories

How To Get Approved for More Amazon Book Categories How To Get Approved for More Amazon Book Categories When it comes to self-publishing your upcoming book, do not make light of selecting your book categories! Although it may appear to be a small detail, you must realize that your readers often resort to categories when looking for books on a specific topic. Therefore, selecting the best book categories for your upcoming bestseller is a critical decision as it will impact your book sales.Here are more notable reasons why your book should have best fitting categories:It can help you become a bestseller.Like the New York Times bestseller, Amazon can also tag your book with an orange badge that says â€Å"#1 Bestseller†. And with thousands of Amazon categories to compete and rank for, this means that there’s plenty of opportunity for you to become an Amazon bestseller!You can gain more exposure on Amazon. By appearing in different categories, your book can appeal to different audiences. Andif your book ranks in the top ten of any category listings, Amazon will include your b ook to its â€Å"Recommendations Engine† which will generate more publicity!But with plenty of book categories on Kindle Direct Publishing as well as the plethora of books competing for attention, how do you choose the right categories to make your book stand out to your reader?In this post, we will share our best strategies to help you pick the right categories for your book that will increase your sales rank and obtain maximum exposure through Amazon’s search engine.Hereare the three topics we will cover:How to Research Your CompetitionHow to Strategically Select Your CategoryHow to Acquire Additional CategoriesLet’s get started!1. How to Research Your CompetitionIf your goal is to appear on the first page of search results on Amazon, then you must take advantage of every window of opportunity to succeed. In order to do so, you first must research your competition.When you begin researching for book categories, you should start by scanning the bestselling book s on every first page results of your target category.The reason is simply due to the fact that the first page results are most likely what your readers are going to be looking for! Therefore, it’s important to identify the top selling books for each category you want to target.Next, go through each of the books on the first page results and study its category string links. For example, here are the category links for Taylor Pearson’sbook, The End of Jobs:Notice that for a book on Entrepreneurship, it’s ranked highest for â€Å"Labor Workforce† and â€Å"Economics†. This goes to show that by placing their book into such unique categories, the author completely understood their target audience which is why The End of Jobsappears on several first page results.So if you want to have a high ranking for your category, make it a priority to research your competitors’ categories and emulate their methods with your book.Action Plan: Research the fi rst page competitors in five categories of your choosing. Take note to any unique categories your competitors rank in, and apply them to your upcoming book.2. How to Strategically Select Your CategoryBecause the Amazon’s Kindle Store has thousands of categories to choose from as well as an overwhelming amount of books fighting for attention, the competition can be relentless and unfair to new writers. But there is one approach that will have you stand out: Select trending categories with little competition.What is considered a competitive rank?We find that any categories with books ranking higher than #2000 is considered very competitive and not a recommended category for new writers. This doesn’t necessarily mean that you shouldn’t place your book in a competitive ranking, but if you do, be sure to have a well planned book launchwith a sizable audience that can provide a lot of verified reviews. For new authors with a smaller following, we recommend aiming for certain categories with books that rank between #10,000-30,000.Once you’ve completed this research, you should have a list of thriving categories to place your book in that will outrank your competitors.Action Plan:With the five categories you’ve researched, take the time to review your competitors’ ranking that fall between #10,000-30,000. For even better results, we also recommend using the KDP Calculatorto calculate how many books you would need to sell in order increase your ranking.3. How to Acquire Additional CategoriesWhen you upload your book for the first time, Amazon will offer you a select list of categories to choose from. At a first glance, you will notice that the selection seems rather limited and is missing plenty of categories that you’ve seen other books rank for. Unfortunately, Amazon has done this intentionally so that they can place new books into their own kindle categories.Don’t let Amazon determine your categories! Theres th ousands of sub-categories you can rank for, and you can even include an additional eight sub-categoriesnot found in the usual channels.Here how you can acquire these categories:Use Amazon Keyword Selection. Include the name of your category as one of your â€Å"Amazon Keywords†. In order to obtain a particular category, you must include specific keywordsin the Kindle submission form. For more information on Keyword requirements, visit Amazons browse categorypage to learn more.Place your categories in strategic places.To convince Amazon that your book should be placed in specific category, strategically work the words of the categoryonto the title, subtitle or even the summary of your book page.Contact Amazon. You can contact Amazonand request your book to be placed in a particular category. Amazon will then assess your entire book and determine if it’s an appropriate fit for the specific browse category. If approved, These categories will appear in the â€Å"Look for similar items by category† at the bottom of the book page.Action Plan: Experiment with these strategies to acquire additional sub-categories for your book. Remember you can include eight additional keywords that can convince Amazon to place your book in the categories of your choosing.If you want a successful book launch, you must not overlook even the tiniest of details. By following these guidelines on how to select your book category, your first book will have maximum exposure and the best chance to appear in the Amazon bestseller list.Like what you read and want to learn more? We’re holding a FREE online workshop where Chandler is revealing the exact tactics and strategies he used to write and publish 6 bestselling books in a row†¦ and use them to build a 7-figure business in less than 2 years.Click here to save your spot now!

Coccidioidomycosis Research Paper Example | Topics and Well Written Essays - 1500 words

Coccidioidomycosis - Research Paper Example In areas regarded as Coccidioidomycosis â€Å"hot spots†, statistics indicate that over 70% of the populations in those areas have suffered from the infection. Coccidioidomycosis is relatively mild or even asymptomatic, but it can turn to be severe when it affects the elderly or immunocompromised. Etiology Coccidioidomycosis is caused by dimorphic, soil-borne, ascomycete fungi Coccidioidesimmitis and C.posadasii, which are soil-borne microorganisms. The two species differ in characteristics such as tolerance to heat and salt, but there is no any significant difference in their pathogenicity. The two species are soil saprophytes that propagate in semiarid regions that have sandy, alkaline soils. In the mold stage, Coccidioides species can survive under extreme environmental conditions such as alkaline, temperatures and high salinity conditions. However, these organisms fail to thrive well in the presence of other soil fungi and bacteria in conditions that do not make up their u sual niche (Clemons, 2007). Growth of Coccidioides species is facilitated by two asexual reproductive structures, which are the arthrospore and endospores. The molds growing in the environment produce the arthrospore that are later dispersed by wind. In favorable environmental conditions, arthrospore germinate into new mycelia. ... Epidemics are highly likely to occur when periods of heavy rains, which promote the growth of mycelia, are succeeded by seasons of drought and winds. Fully developed arthrospore are extremely resistant to harsh environmental conditions and remain viable in the environment for years in the soil and dust (Clemons, 2007). The arthroconidia infects the lungs to become spherules. The spherules increase in size creating a room for endospores to develop. After the spherules attain maturity, they rapture to release the endospores which form new spherules. In some cases, endospores can spread to other body parts through blood and lymph fluid causing systemic infection (Acton, 2011). In extremely rare occasions, Coccidiodomycosis can be spread directly between persons or from animals to human beings. Studies have shown that infections spread from one person to another are systemic in nature, which increases the chances of spreading. In other occasions, Coccidioides species can be transmitted t hrough organ transplant (Clemons, 2007). Epidemiology Coccidioides species are endemic in certain regions of the Western Hemisphere. Nearly all the areas that are endemic lie between latitudes 400 North and 400 South (Friis & Sellers, 2009). The endemic areas have semiarid climates marked with hot summers and alkaline soils suitable for propagation of Coccidioides spores. Studies have found out that Coccidiodomycosis infections are not only affecting people living in the endemic regions, but have found their way to other non-endemic regions. This phenomenon is attributed to the increased travel of populations of people to the endemic regions. Persons from non-endemic regions get Coccidioidomycosis infections, but it becomes difficult to diagnose the condition in those areas since

European single currency Essay Example | Topics and Well Written Essays - 3250 words

European single currency - Essay Example The idea of a European common currency had been in the drawing board since 1993, but the Euro as EU’s common currency went into circulation in 1999 and was considered as a major step towards European integration. The ratification of the Maastricht treaty in November of 1993 was responsible for the creation of the European Monetary Union or EMU and adopted the Euro as their common currency (European commission, n.d.). When the Euro was introduced into EMU on January 1, 1999, it became the new official currency of the 15 member countries thereby replacing their old national currencies like Deutschmark of Germany and Franc of France. The Euro was introduced first as a virtual currency for payments not requiring hard cash and for purposes of accounting. The old national currencies of member countries were used for cash payments and is considered as sub-units of euro. The European commission revealed that the real euro currency in bank notes and coins appeared in January 2002. The European commission reported that the primary responsibility of the EMU is to ensure the price stability of goods and services in all the member countries by maintaining an annual inflation rate of less than 2%.The European commission added that although Denmark and United Kingdom are members of the European Union, Euro is not their currency as they agreed on the ‘opt-out’ clause of the Maastricht treaty thereby exempting them from participation ... market. The European commission reported that the economic as well as monetary integration of the EU simulates the history of the Union. In 1957, when the EU was founded, they concentrated on establishing a common market. In the course of time, it was felt that closer cooperation related to economic and monetary matters were needed for the common market to progress and flourish further. The European commission revealed that when the euro was adapted as the single currency of the EU, the monetary policy is being managed by the European Central Bank (ECB) which was established for that sole purpose, and the corresponding central banks of the member countries. Together, they formed the Eurosystem Fiscal Policy on tax and spending and remain as responsibility of individual member countries. They adhere to follow the agreed procedures on public finances accounting known as Stability and Growth Pack. The member countries also retain their responsibility for creating their own structural policies related to labour, capital markets as well as pensions. They however agree to coordinate them with ECB to ensure higher chances of achieving goals related to stability, employment and growth. Having adopted a single European currency has many benefits and these were the motivations for the creation of the Euro. An Economics teacher form Oxford University named Tejvan R.Pettinger (2008) enumerated the benefits that can be derived from having only one European currency system. They are as follows: Reduced transaction Costs 1. There will be no more cost involved in currency exchanges; this will benefit tourists and firms trading in the Euro area

Performance and goals of RHB Bank Berhad Malaysia

Performance and goals of RHB Bank Berhad Malaysia As the Department of IT (2011) states RHB Bank Berhad is based in Kuala Lumpur, Malaysia. It covers variety of financial aspects of people and organizations such as commercial banking, corporate and investment banking. The merger of Kwong Yik Bank and DCB Bank on 1997 resulted to RHB bank, RHB Bank is a part of RHB Capital Berhad financial. The Department of (2011) explins that Today, the bank is the control of the EPF (Employee Provident Fund) after a recent successful bidding. RHB offers different services such as Commercial Banking, Corporate and International Banking services, and currently has more than 200 branch network across the country. To centralize its based hub, a multi-million complex along Jalan Tun Razak, Kuala Lumpur is now becomes the main headquarter. As the Department of IT (2011) believes RHB Bank specialises in consumer banking and other entities like Islamic Bank, Delta finance to its name. Main focus of RHB bank is on industrial and commercial lending in Singapore, despite it being a fully qualified bank. RHB Group is currently the fourth largest integrated financial service group in Malaysia. Its core businesses can be divided into seven Strategic Business Groups: Retail Banking Business Banking Group Transaction Banking Corporate Investment Banking Islamic Banking Global Financing Banking Group Treasury These businesses are offered through the main subsidiaries, RHB Bank Bhd and RHB Investment Bank Bhd, which are fully owned by RHB Capital and RHB Insurance Bhd which is 79.5% owned by RHB Capital. RHB Islamic Banking Unit, RHB ISLAMIC Bank Bhd, is wholly owned by RHB Bank, while our asset management and unit trust businesses are held under RHB Investment Management Sdn Bhd, a wholly owned subsidiary of RHB Investment Bank. Swot analysis: Strengths: RHB bank is 4th largest bank in Malaysia. It has more than 200 branches and thousands of employees make this bank one of the largest and most successful financial institutes in Malaysia. This shows that there is slight growth in bank. Offer a comprehensive range of financial product and services RHB bank provides variety of services for individuals and organizations. So, it can attract more customer and also Strong cash flow Cash flow of 507,078,000 USD at December 2009. Strong financial performance. There are proven records for the last 7 years which shows great performance of this organization. Ranked in top 30 Malaysia brands 2008. Ranked 17 among 30 best companies in Malaysia worth: 187 million USD Weaknesses: Lack of advertisement and promotions. Comparing to other major banks such as HSBC and May bank it has less activities in these areas. Weak online banking image. RHB not performing strongly in the online banking field specially in user friendliness of their applications. Moderate rank in banking industry value. Opportunities: Growing demand for Islamic banking Islamic banking has seen huge demand in last few years which is a great chance for RHB group to develop in this sector and as Malaysia is considered as a leader in Islamic banking therefore they can expand their services in other Islamic countries as well. Increase usage of online banking Moderate users and people tend to do more of their transactions and banking activities online where as several services can be provided for companies and organizations via online system. With respect to that there is a good market for developing online applications where should be attracting, secure and user friendly. Expansion in ASEAN region. By opportunities which have been provided between ASEAN countries and the amount of export and import among these countries RHB can play a big role in facilitating financial transactions for these transports. Advancement of technology There are new technologies come to the market every day. RHB bank has this chance to acquire new technologies and provide better services which will result to gain more customers Threats: Online banking security. The security of online banking transaction should be considered very seriously as one tiny problem may destroy banks reputation and also treats of computer hackers is a very serious issue. Competition among Malaysia major banks. The strategies and policies taken by other competitors should be monitored and studied closely and carefully and fast and effective actions should be considered. Economic crises in the world This crisis has affected every financial institute all over the world and RHB is not an exception, therefore appropriate acts should be taken to minimize the lost in every way. Porter five forces analysis: More than two decades ago, Michael Porter suggested some driving forces which could analyse the attractiveness of any industry as well as its competitive positioning. Porter invented this model and this was published in his book in 1980. Whether the business is service oriented or physical goods, there are always competitive forces in any perfect competitive business environment. Threats of new entry: Figure 2: minimum amount of capital As above table shows the capital need that Malaysian central bank requires for new banks and with respect to the facts that confirm how complicated this business is, it is not very likely to see new entries every day. The point was entering foreign banks to Malaysia which concerns local banks to rebuild their strategies. Commercial Bank 7 Fully Qualified Foreign Banks Affin Bank Berhad Alliance Bank Berhad AmBankBerhad CIMB BankBerhad EON BankBerhad Hong Leong BankBerhad Malayan Banking Berhad (Maybank) Public Bank Berhad RHB BankBerhad Muamalat BankBerhad Citibank HSBC Bank Malaysia Oversea-Chinese Banking Corporation(OCBC Bank) The Standard CharteredBank (StanChart) The Bank of Nova Scotia(Scotiabank) The Royal Bank of Scotland(RBS)-Former ABN Amro United Overseas Bank(UOB) Bangkok Bank Berhad Bank of China Malaysia Berhad Bank of America Malaysia Berhad Industrial and Commercial Bank of China Berhad Threats of substitutes: With respect to advancement of technology and foreign banks which are operating in Malaysia the degree of competiveness will definitely be raised every day as each bank tries to come with new products and services to gain more customers so these threats will consider high. Bargaining Power of Suppliers: The core business of the banking industry is service which mainly focuses on safety of wealth. The suppliers do provide some tangibles like chequebooks, furniture and etc. The impact of this in business is not significant since they are not really like the raw material. Therefore this is a favourable force in this industry. Bargaining power of customers: RHB considers as one of biggest and busiest banks in Malaysia and more or less provides all the services which its competitors also do. So as the degree of differentiation in its product is also high and in some cases the obligations for services are lower that other banks the bargaining power of customers considered low. Competitive rivalry: In the traditional economic model, competition among rival banks drives profits to zero. However, competition has never been perfect and firms are sophisticated passive price takers. Banks strive for a competitive advantage over their rivals. The degree of rivalry among firms varies across industries, and strategic analysts are interested in these fluctuations. These differences give some firms a competitive advantage while to others a disadvantage. When a rival acts in a manner that elicits a counter-response by other firms, rivalry will change. The intensity of rivalry is referred to as being intense, moderate, or weak, based on the firms degree of aggressiveness in attempting to gain an advantage. In pursuing an advantage over its rivals, a firm (in this case a bank) can choose from several competitive moves: à ¢Ã¢â€š ¬Ã‚ ¢ Changing in price: change prices to gain a temporary advantage. à ¢Ã¢â€š ¬Ã‚ ¢ More product differentiation: more features, innovations in the manufacturing process and in the product itself. The banks can reposition themselves from the old way the customers have been known them. à ¢Ã¢â€š ¬Ã‚ ¢ Distribution creativity: by vertical integration and using a distribution channel that is novel to the industry. à ¢Ã¢â€š ¬Ã‚ ¢ Exploiting relationships with suppliers. It is clear that market stability and changes in supply and demand affect rivalry. Cyclical demand tends to create cutthroat competition. Current analysis of RHB bank: RHB bank is a Malaysia based investment company which principally offers commercial and corporate banking services. Its range of services includes banking, leasing, insurance and etc. As of December 31, 2009, RHB network has expanded to network of around 241 branches in Malaysia; 7 branches in Singapore; a branch in Brunei and Thailand and the headquartered is at Kuala Lumpur in Malaysia. So with respect of the above explanation and the pervious analysis RHB performing successfully but more work and effort should be putted on online banking in future. Area of improvement and possible approaches: While it is obvious that the core legacy environment needed to be replaced to meet current IT requirements, RHB also wanted to build the best possible infrastructure for its future business needs. There are no simple replacement strategies therefore the current environment can be a bit complex. Approach Assessed current issues with the core platform, investment and operating aspects, and organizational implications Determined future requirements for the next 10 years for example and arrange them into a set of capabilities that the system should provide to ensure success. Undertook evaluation against key strategic capabilities and technical architectural considerations IT department: Information technology Department manages the scientific plans and mechanism as well as all that is related to information systems in the Bank which includes following-up the maintenance, upgrading of the systems. In addition to that, this department is responsible to supervising the upgrading of all the systems for the administrative and financial works as well as communication networks. Applications Development: This section will prepare development plans for the information systems and studying other requirements of the Bank. It also develops databases and systems. The Section is also responsible for conducting technical studies and finding the criteria for the systems which the Bank interested to utilize. Network Security: Network and  Security Section of the IT department supervises the communication lines network and internet services and arranges their follows up the repair of faults in the network and set up a security system to protect the networks. Operations Technical Support: The Section undertakes the responsibility of supervising the backup process of data from the various databases. It also follows-up the maintenance contracts technical-wise (and coordinates with the Banks authorities. SWOT analysis of IT department: Opportunities: Advancement of technology provides new opportunities for IT department in order to come out with new application and services. By increasing the security and other counter measures they can attract more customers to their online applications. Threats: Time is very important in competition specially when it comes to IT field and products. Online thieves and hackers can be considered another threat for IT department. Strength: Having one of the most qualifying IT personnel in their team. Updating their online system and improve it constantly. Weaknesses: Its online banking that is not user friendly neither as popular among Malaysian people as its competitors. Having less branches comparing to other local banks such as CIMB and May bank. According to these result and other information gathered, it seems that although RHB has put so much man power and budget on their IT and online applications, still they didnt completely look at it from the customer perspective. Therefore its strongly advisable to them to reconsider and redesign their online banking in the manner which attract more users and therefore more customers as the best way of marketing is word of mouth. According to other research may bank and cimb are the significant samples for online banking which RHB currently competing with. Area of improvement: As far as I understand they dont need much consideration on security issues as according to their CIO they are already very advanced in the subject. The point they have to consider is attractive design for their website and other online applications as well as it should be easy to use as much as possible. It is very important for any online application and specifically in Malaysia it will attract people. Risk: 1. Human error: This risk has existed and we will face this error in future. There are some ways to reduce the rate such as trainings, but it will always be there. 2. System failure: The happening rate of this error has been reduced thanks to many facts such as technology advancement but precautions should still be made. 3. Cyber attacks: These attacks will be faced by any financial institute during time. Rising security measures, using new methods a consistent monitoring will result to reduce the possibility of this problem to occur. In addition to these issues the IT department has a very sophisticated plan for their crises management in order to keep data safe and consistent. These problems hopefully are not likely to happen, but they have to take measures as they dealing with lots of people and huge amount of data which no one can think what to do if this data some hoe lost. Conclusion: Rhb vision is to be among the top three financial institutions in ASEAN by the year 2020. In order t o achieve this goal they have a long way to go. One of their most vital assets in this road would be Information technology and IT related services which they could provide for their customers. The point here to remember is that IT applications can be very complex and miss leading due the security aspects; therefore simplification is vital for these applications to success. Beside that there are other points that should be improved along the way such as CUSTOMER FOCUS, TEAMWORK, RESPECT, INNOVATION, and QUALITY SERVICE.

Coroprate Restructuring

Restructuring also conveys the certain information of the business decision to another party. It also can be because of poor performance, hence restructuring loud pull out the business entity from the parent company and make it a standalone company. Most occasions, restructuring is to correct the poor strategic decisions made in the past. The company we are going to talk about is â€Å"Sony† it is a Japanese multinational conglomerate corporation. Its diversified business is primarily focused on electronics, games, entertainment and financial services sectors.The first form of restructuring include divestitures, it is the sale of a business segment to another party. Sony has decided to sell off its AVIVA line of PC's in a move that effectively takes the Japan based company out of the PC market. This is a result of Sonny's poor sales performance, by doing this the organization get rid of a business entity that was pulling them down and it provides a sharper focus for the manage ment. Hence their shares would be increased as their drop their poor performance sector.Divestitures may arise due to negative synergy arising from poor decisions on past acquisition on poor decisions made during periods of high growth. Much evidence seems to show generally that by announcement of selling companies results in a positive share prices response. Spin off has been done recently by Sony as they have detached a business entity with TTS own assets and liability. It allows the management to focus on their core business. What it does is they debut independent company by detaching part of a parent company's assets and operations.They are trying to spin off their Titration TV. This is because of strong competition from both locally and internationally with Phillips and Samsung as their strong competitors. It allows the shareholders to have shares in both companies. The next method would be Carving Out. This method is very similar Spin off, with the difference being a very tech nical one which is the carving out of shares of the new many is offered to the public. It leads to lower premiums and higher gains for the buyers and for the sellers.They increase the likelihood of successfully closing the deal. Capturing these advantages would require them to look beyond the financial to understand the challenges ahead associated with the change. The carved out company trades as an independent company. Government owned company to private investors. The reason for prevarication is to increase efficiency, individual share ownerships and revenue for the government. In Japan, the Japan Post was a government owned corporation in Japan existed from 003 to 2007.It has over 400,000 employees throughout Japan was the nation's largest employer. As being a government-owned corporation, would allow more efficient and flexible use of the company's funds that would help revivalist Japan's economy, which was recovering from recessions in 1991. Prevarication also prevents corrupti on and patronage. This can be accomplished by the sale or lease. It can be accomplished by the government selling 100% of an enterprise, or selling 51%, or even by selling a minority stake as long as the private sector is given full managerial control.Another major step in restructuring is the leveraged buyout or leveraged restructuring, it would mean the takeover of a company using the acquired firm's assets and cash flow to obtain financing. These transactions are done by conglomerates selling off an unwanted subsidiary to private investors. Lobos also have been financed with high-yield debt or Junk Bonds and have also been done with the interest rate capped at a fixed level and interest costs above the cap added to the principal. For commercial banks, Lobos are attractive because these financing have large up-front fees.They also fill the gap in corporate lending created when large corporations begin using commercial paper and corporate bonds in place of bank loans. Sony used thi s method to acquire Metro-Golden-Mayer on September 23, 2004 which is a good deal for the company as a report suggests that they may reach $1 million to $million in 2005. Private Equity of firms or funds is to raise money from investors to invest the money in privately held companies. The sale of AVIVA to a local private equity fund after several strategic buyers balked at taking on the personal computer business.PC sales have been hurt globally by the growing sales of tablet devices. Worldwide shipments have fallen by 13. 5 per cent over the past two years. Private equity firms will then try to improve the financial results and prospects of the company in the hope of reselling the company to another firm or cashing out via an PIP. In short with the sale of AVIVA too private company, Sony is able to use the fund to focus more on their primary core business as they were having problems with competing with personal computers overseas.However the most common method in restructuring is the laying off of workers. As Japan has lots of financial crisis the biggest lay off happen when they offload its PC business and its plans to lay off 5,000 workers by March 2015. This is very common around the world. This is to conscious use of permanent personnel reduction in an attempt to improve management as one of the preferred routes to turning around declining organization by cutting cost and improving organizational performance as a form to cutting cost.When budget is tightened, many managers will start to cut the training budget thinking that training is a luxury it would make their employees more marketable Hereford leaves the company for the better Jobs. However the layoff of workers is made harder with restrictions of the country. Mergers today are the survival of the fittest. Sony Mobile Communications ABA formerly known as Sony Ericson Mobile ABA. Telecommunications equipment company Ericson under the name of Sony Ericson.Ericson, which had been in the mobile phone ma rket for decades, and was the world's third largest cellular telephone handset marker was struggling with huge losses. This was mainly due to this fire and its inability to produce cheaper phones eke Monika hence the merger with Sony in 2001. Restructuring deals the organization to maintain its competitiveness in an evolving consumer electronics market. In order for Sony to maintains its position as a leader in the electronics industry pushing the limits of innovation with products and experiences exclusive to Sony.They would have to conduct and economic model of the processes of the organization, to give a detailed view of where and the value is created to ensure that resources can be funded to different part of the organization. It allows the organization like Sony to achieve market focus, invent new businesses and change the rules of competition through technology via breakthrough. These are steps to implement to increase market share in organization. A company would be stagnant unless they introduce new market or enhanced strategies to combat competition or to introduce themselves to reach new market.The need to increase asset base may lead to mergers. This will improve the capital of the organization, acquisitions can help an organization by ward off competition. Organizational leaders often find it necessary to change how their units operate for seasons like changing unit priorities, initiating new programs. A successful organizational requires careful advance preparation and planning that addresses programmatic needs, support services required to advance organizational goals and effective workforce planning and communication.Proper communication is very important when it comes to corporate restructuring, the workers should know their limitations and their options. It is very important for the company to follow the guidelines set by the governing country to minimize the PASTEL during their pursuit of corporate restructuring process. The results from the essay have revealed that there has been significant change in profitability post restructuring program.Like Sony, many companies have responded favorably that the corporate restructuring have helped the firms to have an increase in their profitability to make their shareholders happy. Overall the analysis has indicated that Sony have successfully implemented restructuring program. It is suggested that companies at the core level should identify the problems and accordingly plan for restructuring of the required processes for achieving success so hat they can enhance shareholder's value like implement the different processes Sony have implemented.

Lesbians as Represented in Mainstream Television Essay

Lesbian images have been entering into mainstream media more and more. Some argue that this is a sign of a wider acceptance of lesbianism in Western culture. In this paper, two mainstream television programs, Grey’s Anatomy and Law and Order: SVU, will be looked at to assess the nature of lesbian images. It will be argued that if and when lesbians are portrayed in mainstream television they are highly feminized, desexualized, and their lives are almost always framed in ways that appeal to heterocentric norms. Thus, mass media almost always fails to provide the viewer with an accurate and unbiased perception of lesbianism or homosexuality in a broader sense. Grey’s Anatomy has emerged onto the lesbian scene in the last couple of years by developing Callie Torres, a beautiful, vivacious, Latino woman, into a lesbian in the fifth season. A friendship develops between her and Erica Hahn, a successful, ‘sassy’, and appealing newcomer, and it gradually progresses into something more until finally the two share a kiss. Before the romance can flourish, Torres wrestles with her sexuality, her fears, and her lack of understanding of lesbianism. Soon after the relationship establishes itself, Hahn unexpectedly breaks up with Torres and leaves the show. Typical†¦ or is it? A season later, Arizona Robbins, a semi-regular of the show, comes into focus when she blatantly hits on Torres. Shortly after, the two start to date and later find themselves in a committed relationship. The question is how good a job does the show do of accurately portraying lesbians? To start, all three of the women mentioned above are attractive and feminine. All three have long flowing hair – always nicely styled and maintained – and pretty faces carefully done up with light make-up. This is what Ann Ciasullo refers to as â€Å"sanitizing of the lesbian through her feminizing† (599). In other words, Grey’s Anatomy offers up an image of lesbians that is not too homosexual for the heterosexual audience. While it could be argued that such representations help to combat the rigid stereotypes of lesbians as ugly, butch feminists, the very widespread nature of the ‘femme’ image in media indicates something more is going on (Tamsin). The book Out of Focus, suggests that such feminine representations act to lower the threat of lesbianism by reassuring viewers that such (beautiful and feminine) women can or must actually be heterosexual (Kath Davies). In fact, in Grey’s Anatomy, as in many television programs, the ‘butch’ lesbian is completely absent. All of this suggests that the lesbian chic of the ‘90s is far from dead (Tamsin). Grey’s is well known for its scandalous call room sex scenes. Characters, heterosexual characters that is, escape to hidden corners of the hospital where they argue, make up, and make love on a regular basis. This is interesting because such scenes are practically nonexistent between Torres and Hahn or later Torres and Robbins. In fact, physical contact of any kind is somewhat limited between Torres and Robbins. An example of this can be seen in Season five episode 13 when Robbins` patient dies during surgery. When she gets home to see Torres has planned a surprise birthday party for her she bursts into tears overcome by her grief. The pair leaves the room and at this point you would expect a comforting hug, a loving embrace, or a reassuring kiss on the cheek from any reasonably intimate couple or from any other couple on the show for that matter, but not in this case. Torres tells Robbins that she will explain the situation to their friends and at that Robbins leaves. Additionally, sex scenes between Torres and Robbins are few and far between; those that exist are cut short by interruption or not shown at all. The latter is evidenced in Season five episode 11 when the viewer is shown only the aftermath – them lying in bed together, presumably after making love, eating pizza. It is a cute scene but not a sexual scene. This is a familiar pattern found in most television programs or movies featuring lesbian couples and just one way lesbians are desexualized (Ciasullo). A notable exception to this pattern is The L Word, but it will not be the focus of this paper. Since the beginning of their relationship Callie and Arizona have slept together three times. Three times in an entire season and for a relationship in its beginning stages is incredibly low by Grey’s standards (or anyone’s standards really). One of these scenes is the ‘pizza scene’ previously mentioned. In another â€Å"sex† scene, Lexi Grey walks in on the two in the shower and quickly walks out; the viewer sees what Lexi sees and nothing more. The final scene implies the two may have sex, but it is not pursued any further. Considering the show develops long, sensual sex scenes between its heterosexual characters, following them from start to finish, the unwillingness to do the same for its lesbian characters is problematic. This is not an isolated phenomenon. The pattern of desexualization is evident not just in television but also in movies as noted by Ciasullo and Yvonne Tasker in her book Working Girls (Ciasullo; Tasker). Another problem with the depiction of Torres and Robbins’ relationship is that it is often framed by the heterosexual constructs of marriage and reproduction. Tasker discusses this issue noting that by explaining lesbianism within a heterosexual context the (heterosexual) audience is assured that lesbians are normal (by heterosexual standards) (Tasker). Such a practice adheres to conventional social norms while ignoring the differing reality of lesbian’s lives. After Torres’ father finally accepts her lesbianism his first question to her addresses the issue of marriage and children. She assures him that she will put on a â€Å"big white dress and dance down the aisle† if Arizona wants to spend the rest of her life with her. Another example takes place in season six episode three, when Torres talks about being married and having a house, kids and a pet dog with Robbins. This description perpetuates heterocentric beliefs that heterosexual activities and institutions are better than homosexual ones simply because it gives no thought to the possibility that things could be different within homosexual relationships. Furthermore, this effort to depict lesbian couples as ‘normal’ by tying them to conventional social norms suggests that homosexual practices are not normal and as such fails to challenge heterocentrism. Law and Order: Special Victims Unit (SVU) is another show with some problematic representations. In over 11 seasons, it has aired a total of five gay-centred storylines and one lesbian specific episode. This discrepancy seems to reflect the idea touched on in Out of Focus that â€Å"coverage of ‘homosexuality’ actually refers to gay men† (Kath Davies 91). A recent episode entitled PC features Kathy Griffin as Babs Duffy, a rude, abrasive, man-hating lesbian activist. First of all, the stereotyping evident in Griffin’s character is troublesome because it feeds into the negative view of lesbians. Visibility is important, but the cost of portraying lesbians in such a light is possibly greater than or as great as not showing them at all. Furthermore, this particular episode is strewn with negative or inaccurate images of lesbians. The episode begins with the discovery of a woman who has been left for dead in an abandoned building. She has been raped and beaten and later dies in the hospital. It is not too long before the viewer finds out from Babs Duffy that the victim was a lesbian. Duffy makes a dramatic entrance into the detectives’ office ordering for the capture of the murderer whom she alleges is targeting lesbians. The investigation commences with a visit to the victim, now known as Alyssa’s, girlfriend. As the episode progresses, you notice something striking – all the main lesbian characters are conventionally attractive, feminine women. More than that though, any lesbian character who is questioned and thus comes into the focus of the camera, is also feminine and pretty. The few butch lesbians in the episode are in the background and barely noticeable. The absence of the butch lesbian is telling. Ciasullo notes that â€Å"without the signifier of the butch, the femme’s lesbianism disappears†¦ † (Ciasullo 599). Thus, by eliminating the butch lesbian from the forefront, Law and Order: SVU effectively downplays the lesbianism of the episode. There is, however, one exception – the victim’s girlfriend Sharon, but even here there are issues with her representation as a butch lesbian. The fact that the show chose to make her ‘butch’ is interesting because they also make her a working class, aggressive, even violent, woman. This in effect vilifies the butch lesbian. Sharon even becomes the main suspect at one point because of her temper, and while it is important to shed light on the issue of domestic violence in lesbian relationships the choice to make Sharon, who is butch, into the abuser is not by accident. Ann Ciasullo talks about how presenting butch lesbians in this negative way makes butches into the â€Å"’oppressor,’†¦ the ‘bad’ lesbian† (Ciasullo 600). Further still, her status as a bouncer (and thus as a member of the working class) adds to her mainstream undesirability (Ciasullo). Moreover, even though Sharon is presented as a butch or as Law and Order puts it an â€Å"aggressive,† she is simultaneously portrayed as somewhat feminine. In the first scene that we are introduced to Sharon, her long hair is pulled back into a loose ponytail and she wraps herself up in her long feminine sweater. She is not wearing any noticeable makeup but she is conventionally pretty. After this initial introduction she is likely not yet labelled as a butch by the viewer. It is not until later when she appears in a plaid shirt and leather jacket that it becomes evident that she is butch. It seems butch images are permitted as long as they’re not too butch and as long as the butch character is not framed in a positive way that could be make her desirable. Perhaps the best example of how lesbians are desexualized in Law and Order is in a scene between Babs and Olivia Benson, the female nvestigator. In the initial taping of this scene Babs kisses Olivia, but the kiss doesn’t make it past the cutting room floor. Even worse, the editing is atrocious. It cuts awkwardly from Babs leaning in to Olivia proclaiming that she is straight and something is noticeably missing. The kiss may not be necessary to the plot, but to sacrifice quality in order to remove it demonstrates how fearful t he media are of lesbian sexuality. Further evidence lies in the fact that a kiss between Babs and Elliot Stabler (the male investigator) that happens at the end of the episode remains untouched. However, this revelation, that Babs isn’t actually a lesbian, has a lot of problems on its own. The discovering that Bab’s has a boyfriend, plays on the â€Å"I know she’s a lesbian but†¦ † scenario so often found in mainstream media. This idea presents the viewer with the possibility that the lesbian can always become straight or as Ciasullo puts it â€Å"’unbecome’ lesbian† (Ciasullo 592). This places the heterosexual audience in a more comfortable position where they can entertain the idea that the attractive lesbians in the show may actually be straight. This issue comes up once again when the suspected murderer/rapist is in interrogation. Olivia pretends she is a lesbian in order to get a confession out of him: Olivia: â€Å"You know how to correct us†¦ you’ve got everything you need to make me a real woman right between your legs –† Suspect: â€Å"and you’d love it just like those other two [victims] did – every moment of it† While this scene may be laid out this way specifically to show the demented thinking of the rapist/murderer, the notion that a lesbian can be â€Å"corrected† or made straight as well the idea that rape victims enjoy being raped are never addressed and corrected. The audience is never informed about how inaccurate these views are. With all this said, the homosexual viewer tends to be somewhat accepting of the images in Grey’s and Law and Order, because as Clare Whatling puts it â€Å"we’re [the lesbian population] so starved, we go see anything because something is better than nothing† (86). Thus, because of the lack of representation, lesbians are more willing to accept inaccurate portrayals. This is troublesome because such images can potentially be detrimental to lesbian’s self perceptions and they’re all the more vulnerable because of the relative disparity of lesbianism in mainstream culture. In conclusion, lesbianism in mainstream television is poorly and inaccurately represented. While shows like Grey’s Anatomy and Law and Order: SVU, have taken steps towards representing lesbians in mainstream media, we have to be careful to assess how big these steps really are. There are several issues with the representations of lesbians in these shows, some of which are addressed in this paper, others which have been left untouched. Thus, there is still a long way to go and many hurdles to surmount before lesbians can be done justice in mainstream media.