The Value of Life and The Human Experience - Free Essay Example

At the point when our activities and words are lined up with our qualities, life is commonly great and we feel content, certain and fulfilled. In any case, when our practices do not coordinate with our qualities, we before long start to detect an uneasiness that starts to swell and develop within us. We live in this existence where guidelines are made, where we need to get together to them so as to be acknowledged. There are various qualities to life. Therefore, the manner in which individuals ought to dole out esteem and reason to life must be inestimable in light of the fact that everything relies upon the individuals viewpoint of life and as well as their achievements/job in the general public and not off financial things. Life is mind-boggling and loaded with contending weights that require trade offs. We each hold an exceptional arrangement of Individual qualities, making us our identity. In William Shakespearers play Hamlet, Hamlet questioned the value of life in the famous To be or not to be soliloquy and he says, Whether ?tis nobler in the mind to suffer, The slings and arrows of outrageous fortune, or to take arms against a sea of troubles, And by opposing end them. He considers life to be trivial and brings up all the negative parts of life. Which means to let everything go and leave, or to remain and battle whatever hindrances tossed at you. One of the greatest purposes of life is not to surrender, regardless of the impediment tossed in an individuals manner. Hamlet is blinded by his feeling existing apart from everything else and is not seeing the master plan of life. Submitting to suicide is one approach to end torment, yet there is additionally just a single possibility at life. It is a las ting answer for a brief issue. While we realize that Hamlet has an extremely negative viewpoint on life, there is somebody who has the correct inverse to give us trust. Additionally, in an article, Roger Ebert: The Essential Man, by Chris Jones, Roger is a motion picture critic who lost his jaw to a terrible fight with cancer which stripped him of his capacity to eat, drink, and talk yet despite everything he stay positive throughout everyday life, he says, I believe that if, at the end of it all, according to our abilities, we have done something to make others a little happier, and something to make ourselves a little happier, that is about the best we can do. To make others less happy is a crime. To make ourselves unhappy is where all crime starts. We must try to contribute joy to the world. That is true no matter what our problems, our health, our circumstances. We must try. I didnt always know this, and am happy I lived long enough to find it out. Roger Ebert was certainly a hopeful person and it tends to be demonstrated with his own words. He abstained from discussing the inconveniences that life brought and concentrated on the more brillian t side of life. Indeed, even as he loses his capacity to talk he asserts never yet a fantasy where I cant talk which demonstrates the audience that despite the fact that he has lost his capacity to talk he never lost his point of view of life and happy to be alive. Moreover, we can offer significance to our life through our very own capacity to characterize what is imperative to us. An individual as of now has the ability to make importance and reason in ones life, not such a great amount in what ones do, but rather in what it intends to an individual and the significance an individual attached to it. The minimalists Ryan Nicodemus and Joshua Millburn created a video documentary called Minimalism: A Documentary about the Important Things, utilizes numerous individuals accounts to express that the American ideal that materialistic things bring satisfaction is false though living all the more intentionally with less, improves the way of living life. The present issue today is by all accounts the importance we allocate into our stuff, we will, in general, give excessively significance to our things and frequently neglecting our wellbeing, connections, interests, self-improvement, and our longing to contribute past ourselves. Minimalists scan for satisfaction not through things, but rather through life itself; along these lines, it is up to an individual to figure out what is important and what is unnecessary in ones life. Furthermore, following these minimalist ideas, a youthful explorer named Christopher McCandless-the fundamental character in Jon Krakauers true story novel, Into the Wild, which is to a great extent appeared by this portrayal, Chris was very much of the school that you should own nothing except what you can carry on your back at a dead run(Krakauer 32). A minimalist lifestyle is a grave method for living by disposing of everything aside from the central needs. McCandless pursues this to heart for he does not acknowledge any sort of extravagance or materialistic chance. Instead of taking the objects he denies for granted, denying those items makes them quite a lot more wonderful and valuable. Maybe it places satisfaction in context and highlights the way that material belonging cannot make life pleasant. Perhaps the preventing from securing certain things makes having them occasionally a lot more charming. Ultimately, in reality, society does not need to relegate a specific incentive to a humans life on the grounds that our impulses and those things we esteem as of now dole out an incentive to us. The value of life ought not to be resolved off of fiscal things but rather off their achievements. In an article, WTC Victims: Whatrs a Life Worth? By Amanda Ripley, speaks about putting a price tag on a human life when a tragic accident happens on a loved one, the government will estimate how much a victim would have earned over his or her lifetime The charts, while functional, are brutal, crystallizing how readily the legal commodifies life. The facts confirm that life is a valuable product much like a precious stone. Be that as it may, in contrast to a jewel, life has no set fiscal esteem. In any case, the government is endeavoring to change that. Setting fiscal incentive on a persons life is estimated not by the manner in which an individual has lived, but instead the persons pay; in an y event that is the means by which society sees life. Each individual values life from an alternate point of view. And keeping in mind that each human will discover an incentive throughout everyday life, those qualities will not be equivalent to every other person. Moreover, the families need to sue the legislature and battle for being informed that their friends and family are just worth a specific measure of however it is highly unlikely. In the same article, Amanda Ripley says, The concept of assigning a price tag to a life has always made people intensely squeamish. After all, isnt it degrading to presume that money can make a family whole again? And what of disparities? Is a poor manrs life worth less than a rich manrs? Life is excessively valuable of an item to put into terms of cash. Life really resembles the most valuable and important pearls. They are comparable in rareness and excellence, however, are distinctive in the way that pearls have a set cash esteem, yet life is significantly more dynamite than any diamond on Earth. T hat is the reason life does not have a financial esteem and never should. Overall, I believe that the value and purpose to life is whatever an individual decides it is through his or her attitude and point of view of life itself. We pick how we will experience our lives or how we esteem it. There is no materialistic esteem, for example, cash, just inspiration, and positive thinking. An individual will choose whether one needs to be a Roger Ebert or a Hamlet. Life is not about how much cash one make or what an individual possesses. To me, life is tied in with making recollections and how an individual handles the battles that are given. Because one thing turns sour, it does not really imply that an individuals life is horrendous. It is another obstruction, driving where an individual properly has a place. Value is something which every individual doles out to their life relying upon how much importance it needs to them self as well as other people. A life is certainly not an independent protest; it is a system which is imparted to other people. All individu als have esteem to themselves as well as to others also.

General Information And The History Of Beer - Free Essay Example

Sample details Pages: 6 Words: 1886 Downloads: 8 Date added: 2017/06/26 Category History Essay Type Narrative essay Did you like this example? Beer is the oldest and most widely consumed alcoholic drink in whole world and the third most popular drink overall after water and tea. Beer is produced by the brewing and fermentation of starches, mostly produced from cereal grains and usually malted barley, and also wheat, corn wheat and rice may be used as well. Almost all beers are flavored with hops. Don’t waste time! Our writers will create an original "General Information And The History Of Beer" essay for you Create order Hops are also used to add bitterness to the beer and be as a natural preservative. Although there are deferent beers with flavored with herbs or fruit smell. Beer has appeared between 9,000 and 14,000 years ago, being as old as the civilization. Beer is one of the oldest products of civilization, and may even have been a stepping-stone to the invention of leavened bread. The grain, from which beer is made, was the first domesticated crop that started the process of farming during the nomadic times. By that time the beer was cloudy and not filtered, and people were using ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã‚ ¾drinking straws when drinking beer, in order to avoid brewing residue in the mouth (Wikipedia, 2011). In ancient times beer was mostly used as barter, instead of being sold and a Babylonian King had even introduced a daily norm of beer per day. A normal worker received 2 liters, civil servants 3 liters, administrators and high priests 5 liters of beer per day. The Egyptians also h ave taken part in the history of beer brewing. They have been experimenting with unbaked bread dough and were improving the taste of beer. Beer is an especially important drink in countries such as Belgium, Germany, Ireland , and the UK, with nations such as France, the Scandinavian countries, the Czech Republic, and others having strong and unique brewing traditions with their own history, characteristic brewing methods, and styles of beer producing. RELATION BETWEEN GERMANY AND BREWING The most widely known event in the history of brewing is the establishment of standards for brewers by the Germans. They decided that to the production of beer, only four ingredients should be used: water, malted barley, malted wheat and hops. It is emphasize that beer was for the first time brewed on German soil. Germans brewed beer not just for God sacrifices, but also for their own enjoyment. Germans started to open even brewery family businesses. Beer is in Germany a major part of their national culture. Germany has more breweries than in any other country. There are almost 1,300 businesses producing beer. Figure 1 German Beer Statistics % Age of European Production: 26.5% Total beer consumption: 107,800,000 hectoliter Consumption per head: 131.7 l Number of breweries: 1294 Beer exports: 8,539,000 hectoliter Beer imports: 2,168,000 hectoliter Draught beer percentage: 22% Notes: The only countries with which Germany has a trade deficit in beer are Belgium, the Czech Republic and Mexico. MARKET STRUCTURE On the one hand, Germans are beer drinking nation. Their consumption per/capita is almost 60% higher than the western European average consumption and the beer market from Germany is still the largest in the world. Even if there are 1,300 breweries in Germany, therefore Germanys beer market is highly competitive. Their output is only around a third of the whole beer production in EU. On the other hand German consumers started to move away from the alcoholic drinks, the desire of a healthier way of leaving is rising, and German is tend to consume more mineral water, juice and coffee. The result of this is 7% drop in the beer consumption in Germany since 1998. Even though Bavarian-style beer continued to grow, and beer-based mixed continue to have high demand. Young generations of consumers are trying to discover new and different types of drinks, such as beer mixed with lemon-lime soda or cola etc. Imported beer is account only 5, 9% of the total beer consumption in Germany . This is due to the fact that domestic breweries created a strong preference among the consumers. The import share remains more or less constant in spite of several major international breweries that previously sold their products through exports now producing under license in Germany. Pils is the dominant segment in Germany with a market share of some 60% in total. In addition, there are a number of special German beer types such as Weizen, Alt and Kà ¶lsch. EVALUATION OF MAJOR BREWERY COMPANIES IN GERMANY BECKS BREWERY is a brewing company in the north part of Germany, in city of Bremen, since 1873. Becks was first owned by a local family, and later it was sold to InterBrew. Becks beer is famous of it quality and world-wide known brand, drunk by millions of consumers every year and is ranking number 5 among the most selling beers in Germany. By exported volume, Becks is on the first place among German Beers, and it is sold in more than 100 countries in the world. The largest markets for Becks outside Germany are the United Kingdom, the USA, the Ukraine, Australia, Italy, Romania, and Russia (Brauerei Beck Co, 2011). Products of Becks Brewery Becks the main brand, a pilsner Becks Blue (Alcohol Free) Becks Premier Light Becks Gold Becks Green Lemon Becks Green Lemon Alcohol Free Becks Chilled Orange Becks Level 7 Becks Ice Becks NEXT Becks Dark Becks Oktoberfest Becks VIER Becks Brewery is an attraction of the city, because the company organizes tours in the inside the brewery and gives sample of finished products and afterwards visitors can enjoy food at the Becks cafà ©, or browsing for beer-related souvenirs. Besides the organizing tours, the company also uses other ways to advertise its products. The sponsor various sport events, festivals and have more advertisements on TV and magazines. OETTINGER BREWERY is the best selling beer brand in Germany since 2004 with an output of almost 6.61 million hectoliters sold annually. Moreover a big factor that contributes to this big amount of sales is the low-price strategy. Oettinger appeared in the market, by using a gap from it industry. The brewery started to sell cheap beer in big volumes, so that people would afford it and would have a beer they just wanted for the lowest price and relatively good quality. In order to avoid competition, Oettinger bought the beer brand 5.0 Original and the corresponding brewery in Braunschweig. Braunschweig was his competitor, a brewery from the same segment of market (The Oettinger Group, 2011). Oettinger uses different ways to maintain the beer price as low as possible: No advertisement and promo campaigns. Concentrating only one the one brand, compared to other breweries which have twenty and same times even more brands. Direct delivery from brewery to stores, no intermediaries. The brewing process is highly automated only few employees are needed for production. PORTER 5 FORCES ANALYSIS Force 1: Supplier power Suppliers have small bargaining power in the brewing business, which works in technique brewers goodwill. There are a lot manufacturers and suppliers who provide brewing equipment. Brewers can also buy used or refurbished already existing equipment. Many of the companies that supply brewing equipment do not focus just on that area, they also offer other products and services and the brewing equipment is just one phase of their operation. Supplier concentration is low, which can possibly increase the sustainable profits. As far as supplier substitutes, the ingredients that go into the brewing of beer cannot be replaced. Those ingredients are necessary for the production. Brewing must have malt, hops, barley, yeast, and water. The beer brewing industry relies heavily on supplier input. Especially the ingredients that are in beer, consequently the suppliers are in constant need to keep this industry operational. Which means there is a threat of supplying integration; the larger bre wing companies produce enough capital to possibly buy plots of land to grow their own malt, hops, or barley (Beer Brewers Industry Analysis, 2008). Force 2: Buyer power The main buyers of beer in the brewing industry are distributors. There are over 1,900 beer distributors nationwide servicing approximately 320,000 retail businesses. Bargaining power of buyers increase when: there are few distributors in the market; the distribution industry is increasing very fast than the manufacturers industry; and when new competition cannot emerge. The distributors are the ones with all the connections to the consumers retailers, thus the distributor control the prices based on what income margins they require. The distributors are consolidating and increasing in power. Moreover, distributors are limiting new competition. So, overall the Porters force of Buyer Power is a negative for the Beer Brewing Industry (Beer Brewers Industry Analysis, 2008). Force 3: Substitutes Figure 2 Beverage Consumption Category % Of Beverage Consumption Soft drinks 49.0% Beer 19.4% Fruit beverages 13.2% Bottled water 12.2% Sports drinks 1.8% Wine 1.7% Rtd tea 1.6% Spirits 1.1% Total beverages 100.0% Beer has a lot of substitutes as you can see from Figure 2 some of them are wine, spirits, wine cooler, and specialty drinks. But also soft drinks, water, fruit juices, tea, and sports drinks may be considered as its substitutes. According to the figures from the Beverage World Publications Group, Beer constitutes for 19.4% and soft drinks account for 49.0%. This makes beer consumed more than bottled water, fruit juices, sports drinks, wine, spirits and tea. These factors increase the threat of substitute goods for the beer industry, which has a negative effect on industry profits (Beer Brewers Industry Analysis, 2008). Force 4: Rivalry Rivalry is the extent to which companies compete with one another for customers. Rivalry can be price-based or non price-based (Michael Porters Five Forces, 2009) Rivalry is measured by the concentration level of the industry; the more concentrated the industry, the less rivalry. Other factors that increase rivalry are large capital asset requirements and high switching costs. This industry is experiencing significant concentration effects, which decreases rivalry. Also, there are significant barriers to exit, which increases rivalry. The proposed joint venture MillerCoors would act to decrease rivalry overall. Therefore, the overall effect of rivalry on this industry is neutral (Beer Brewers Industry Analysis, 2008). Force 5: Entry Barriers In the Germany beer brewing industry there are a substantial amount of entry barriers that protect the firms currently in the industry from the new entrants. Price competition combined with increasing vertical integration and the inherent production economy of the market leaders makes it very difficult for an inefficient major brewer to compete on a national scale. (CNBC, 2011 Liquor Sales Slow Along With Econom) Overall the German brewing industry faces a large amount of barriers to entry as there are economies of scale, brand loyalty and large capital requirements, product differentiation effects, possibly limited access to distribution channels, and large amount of government regulations. All of these factors reduce the threat of entry into the national beer brewing industry which in turn raises the industrys potential for sustained profits (Beer Brewers Industry Analysis, 2008). 5 FORCE SUMMARIES Force Key Drivers Effect on Industry Profit Bargaining Power of Suppliers Small suppliers relative to brewers + Bargaining Power of Buyers Consolidation of industry; distribution connected to retailers Substitutes Growing substitute industry; low switching cost Rivalry High concentration; high innovation Entry Barriers High capital requirements, economies of scale, closed distribution channels, high government regulation. + Conclusion In conclusion I would like to emphasize that beer market in Germany is very product differentiated and diverse. The competition forces are high and in parallel, customers have different offers from what to choose. Germany is the biggest exporter of beer in the world and has the most breweries. Beer has various substitutes, even though it is on the second place among other drinks. Each brewery is trying to gain competitive advantage. Oettinger lowers the prices and Becks uses more advertising channels.

Accounting Theory and Practice - 2293 Words

UNIVERSITI TENAGA NASIONAL COLLEGE OF BUSINESS MANAGEMENT AND ACCOUNTING DEPARTMENT OF ACCOUNTING SUBJECT: ACCOUNTING THEORY AND PRACTICE PREPARE FOR: DR.NORHAYATI MAT HUSIN PREPARE BY: NUR FADZILAH BT NORIZAN (AC086628) NUR IZYAN BT MOHD ISHAK (AC086934) NURUL AQILAH BT ZAMRI (AC085167) THILAGA SEGARAN (AC086628) BACHELOR IN ACCOUNTING (HONS) CASE 1: WASTE MANAGEMENT a) Define the matching principle and explain why it is important to users of financial statements. Matching principle requires a company to match expenses with related revenues that they helped to generate in order to report a companys profitability. The matching is based on a cause†¦show more content†¦Increases in the useful life of assets have the effect of increasing the value of an asset and reducing expenses. This change can have a material impact on the financial statements. However, even though the management of Waste Management want to have impact on its financial statement, the management should not make any substantial changes to figures reported by the operational unit. These changes must be properly disclosed as required by GAAP under the Full Disclosure Principle which requires management to disclose sufficient information to allow the user to make a judgment about the financial position of Waste Management. c) According to the current IFRS, is a company allowed to change the useful life and salvage value of its fixed assets? If yes, when and how? Under GAAP, a company allowed to change the useful life and the salvage value of its fixed assets if the circumstances or events disclose the additional information show that change of useful life and salvage value more accurately and show the current market situation. It’s also stated should have the legitimate basis for do any changes to their variables. 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F.O.R. Fitness Business Plan Essay Example For Students

F.O.R. Fitness Business Plan Essay Executive Summary: F.O.R. Fitness is a service to the client that projects individual attention and positive reinforcement in the comforts of the clients home. We will begin operations in January of 2004. Our proposed business is a service providing personal training at the next level. This partnership will be owned and managed by Francis Namocatcat, Oksana Kovalenko, and Rob Yarrington. Each business owner will contribute an equal investment to the company and share all risks evenly. Health and fitness has been a growing trend of Americans all over the country. In recent years, 50 and over age segment has experienced a large portion of the growth. Duval County has grown substantially, and has a feasible market for this business type. Our target market will consist of the 50 and over age segment representing over 245,000 consumers with an annual average income of $47,500. The service provided is unique to the traditional fitness industry in a way that gives the company a competitive advantage. Many businesses today focus on convenience for the consumer. For example, food-to-go and delivery, catalogs, Internet shopping, and other various convenient services have become very popular to the American consumer. F.O. R. Fitness is taking advantage of the convenience-driven market by offering our personal training delivered to the clients home versus the hassle of gym facilities. Our promotional strategy will include a number of channels. Such channels will include newspaper ads, in-store company displays, personal selling, and billboards. This will allow us to compete with numerous fitness organizations ranging from industry leading gyms to popular fitness videos. F. O.R. Fitness will base its operations at 2120 Corporate Blvd., in the heart of the Regency area. This location is an office in which the trainers will do administrative work and warehouse equipment. Trainers will conduct one-on-one personal training with clients in his or her home. F.O.R. Fitness is projecting to operate at a loss during the first fiscal year to cover expenses. Profits will be realized in the second year with continual growth as the business matures in subsequent years. Vision and Mission Statement: Vision Statement We would like to provide our clients with personal encouragement and support all while teaching proper dietary habits and a workout regimen specific for their age, body-type, and goals. Mission Statement Promote a healthy lifestyle to the community through qualified and compassionate personal trainers by providing an educational and physical workout routine in the comfort of ones own home. Company Overview: Business Concept F-O-R Fitness will offer year round and seasonal (upon request), licensed in-home personal training service for middle/upper age citizens covering the greater part of Duval county which is located in the Jacksonville community. The business will have its first opening date on April 1, 2004. Our services will be made available Mon.-Sat (by appointment only) from 7:30 a.m. to 7:30 p.m. Current Situation Target Market: Society in the new millennium has staged awareness towards health/fitness, with an increase of +23% health club patronage from 1998-2002. The population/expansion of Duval County has recorded constant growth over the years, with a community interested in the fitness industry. Duval County has 40.3% of citizens over the age of forty five, while the national population of citizens over 45 is only 34. 4%. Realizing such an opportunity currently exists, our service of a personal trainer will be directed towards the 50 and over segment of Duval County. Industry The city of Jacksonville is currently the largest city (land mass) in the U.S. With a number of franchised and relatively smaller fitness facilities dispersed throughout the community, none currently provide a personal workout service within the confines of ones own home. Of the many competitors in our market, a few of the more popular gym facilities include Worlds Gym and Bailys Powerhouse. .u8fb87d3e745b8a3915c22a23c5d288e2 , .u8fb87d3e745b8a3915c22a23c5d288e2 .postImageUrl , .u8fb87d3e745b8a3915c22a23c5d288e2 .centered-text-area { min-height: 80px; position: relative; } .u8fb87d3e745b8a3915c22a23c5d288e2 , .u8fb87d3e745b8a3915c22a23c5d288e2:hover , .u8fb87d3e745b8a3915c22a23c5d288e2:visited , .u8fb87d3e745b8a3915c22a23c5d288e2:active { border:0!important; } .u8fb87d3e745b8a3915c22a23c5d288e2 .clearfix:after { content: ""; display: table; clear: both; } .u8fb87d3e745b8a3915c22a23c5d288e2 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8fb87d3e745b8a3915c22a23c5d288e2:active , .u8fb87d3e745b8a3915c22a23c5d288e2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8fb87d3e745b8a3915c22a23c5d288e2 .centered-text-area { width: 100%; position: relative ; } .u8fb87d3e745b8a3915c22a23c5d288e2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8fb87d3e745b8a3915c22a23c5d288e2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8fb87d3e745b8a3915c22a23c5d288e2 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8fb87d3e745b8a3915c22a23c5d288e2:hover .ctaButton { background-color: #34495E!important; } .u8fb87d3e745b8a3915c22a23c5d288e2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8fb87d3e745b8a3915c22a23c5d288e2 .u8fb87d3e745b8a3915c22a23c5d288e2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8fb87d3e745b8a3915c22a23c5d288e2:after { content: ""; display: block; clear: both; } READ: Enders Game Essay Like most gym atmospheres, they consist of a wide variety of both weight-training apparatus and cardio/aerobic exercise machines. Upon request and for a small payment consumers can specify a personal trainer to help develop a workout program appropriate for their needs and wants. Trainers may also help in directing the client in proper dietary content. To date, none of our many competitors have wandered into the service area we have chosen to communicate therefore giving us the competitive advantage needed when starting a business. Primary Service Understanding the concerns many individuals (across all ethnic backgrounds) face when it comes to societys image of the ideal body, causes a large portion of self-conscience consumers to neglect signing up for a gym membership. F. O.R. Fitness will offer this segment a healthy workout regimen plus the reinforcement to sustain a positive mental image all .