Debating and discussing the benefits and drawbacks

thematic instruction is a method of learning that is going more and more outstanding within schools across the deposit due to the Government s instruction reappraisal and their proposed new course of study for 2011. The switch to this method of instruction is intend to assist reorganize the handed- batch capable countries into thematic countries of acquisition, easing the force per unit beas on schools to learn purely to the course of study and give their instructors the freedom they need in decree to secure cross-curricular thematic lessons. This study will try to specify both thematic and cross-curricular instruction and discourse their several advantages and disadvantages.Shoemaker ( 1989 ) states that a cross-curriculum instruction is unrivaled that is set up so that classroom topics overlap with oneness an different, the method efforts to convey together legion facets of the course of study into assorted lessons to reflect the original universe such that pupils can ut ilize acquaintance learned in one context as a cognition base in other contexts ( Collins, Brown, & A Newman, 1989 ) . Shanahan ( 1995 ) agrees with this definition, he states that thematic instruction is a method of forming learning about subjects or subjects doing it possible to incorporate direction across nucleus countries Thematic units are designed to promote pupils to dig deep into subjects developing both an consciousness and apprehension of bing connexions across thoughts. The above definitions suggest that thematic and cross-curricular instruction is inseparable for kids to tie in that accomplishments learnt in one category are of import tools for finishing undertakings within other topics in school and undertakings outside. Applebee, Langer, & A Mullis ( 1989 ) study wherefore the alteration to this method or instruction is necessary while pupils are larning the basic information in nucleus capable countries, they are non larning to use their cognition efficaciou sly in thought and logical thinking Marzano ( 1991 ) and Perkins ( 1991 ) construct on this they believe that these methods work towards turn toing well-nigh recurring jobs in instruction, one in peculiar existence that of stray accomplishment direction. Ofsted s study The Curriculum in Successful Primary Schools ( 2002 ) in which it was noted that successful schools were the 1s in which The instructors recognize that where links are effectual they enable students to use the cognition and accomplishments learned in one topic to others. Because cross-curricular and thematic instruction involves the linking of activities that are designed around subjects or subjects every bit good as traversing legion countries within the National Curriculum they provide an environment that Fosters and encourages procedure acquisition and active appointment of each pupils ( fisherman, 1991 ) , this would therefore aid instructor turn to the different acquisition manners of students withi n their schoolrooms. A claim that Komorowska ( 2001 ) backs up, saying that because teaching kids is non systematic, the methods and techniques chosen by the instructor are of a higher significance than their consequences. With respects to the diverse acquisition manners that kids deplete, experts have identified three ( hypertext transfer protocol //www.time4learning.com/learning-styles.shtml ) auditive scholars remember by speaking out loud, like to hold things explained orally and may hold problem with written instructions. Auditory scholars may speak to themselves when larning something new. opthalmic scholars easy retrieve ocular inside informations and prefer to see what they are larning. They prefer to compose down instructions and may hold problem spare-time activity talks. This type of scholar enjoys art and drawing reads maps, charts and diagrams good fascinated with machines and innovations dramas with Lego likes labyrinths and mystifiers.Kinesthetic scholars pref er activities that allow them to make what they are larning about. Haptic scholars like to touch things in order to larn about them and wish to travel around when speaking or listening. Shows you instead than Tells you.Through the usage of thematic and transverse curricular instruction, schoolroom instructors are able to provide for these three distinct groups of scholars and, hence, make an ambiance in which each group remains interested in the lesson therefore battling some(prenominal) ennui and increasing the students potency for larning. Former Secretary of State for Education and Skills, Charles Clarke, wrote in the Excellence and Enjoyment Strategy ( 2004 ) , What makes good primary instruction enceinte is the merger of excellence and enjoyment. Children learn better when they are excited and engaged but what excites them and engages them best is genuinely first-class instruction, which challenges them and shows them what they can make. Which falls in chore with Larsen- Freeman s statement ( 2000 ) that larning becomes even more effectual due to it being facilitated in a cheerful environment , and Resnick s ( 1989 ) claim that this method increases students causality for larning and their degree of battle because they can see the value of what they are being taught and become more actively engaged in the lesson as opposed to the stray accomplishment larning that other methods offer.It is, nevertheless, of import to see general larning features every bit good as the antecedently mentioned groups of features and how these are successfully manipulated through the usage of these methods. Thaiss ( 1986 ) , Krogh ( 1990 ) and Jacobs ( 1989 ) all write that kids that are able to utilize fact-finding accomplishments to research what they are larning, and interact with other members of their acquisition community, whether that s other students, instructors or schoolroom helpers, rattling learn more than those kids that are non encouraged to inquire in quiries and portion sentiments with other scholars. Vygotsky ( 1962 ) gives us an account as to why this technique is successful. He pointed out that kids who have different accomplishments, learn from each other. This is because through the encouragement of probe, oppugning and working together, students are given the chance to see undertakings from the point of position of others.Finally, the humanistic attack in learning emphasises the importance of single and typical features of a human being and the desire for fulfillment. In instruction it means student-oriented learning instead than teacher-oriented one Biskup ( 1990 ) . Fisher et Al says, what promotes creativeness is a oppugning schoolroom, where instructors and students ask unusual and ambitious inquiries where new connexions are made where thoughts are represented in different ways- visually, physically and verbally where there are fresh attacks and solutions to jobs and where the effects of thoughts and actions are critically evaluated. In a humanistic schoolroom, such as the 1 that uses thematic and cross-curricular methods, the instructor is non but a protagonist and assistant but besides a scholar. This is because the work is based on subjects that the instructor may non be used to, it brings the instructor down to the same degree of the kid and the student about takes charge in look intoing by inquiring inquiries. The instructor s chief function is to make an ambiance in which scholars feel relaxed and do non hold any suppressions therefore scholars endowments are exploited during the learning procedure.Of class, whilst there are legion benefits to utilizing these methods, there are besides a figure of drawbacks which must be considered. David Hart, former general secretary of the National Association of Head Teachers, Theme-based instruction will disfavor students in the passage to secondary. And it will do the secondary instructor s undertaking much more hard. This is to state that even though there may be benefits to learning like this within a primary schoolroom, students heading from a mostly thematic based manner of learning could perchance happen that the generic manner of learning within secondary instruction i.e. topic-based acquisition, hard to set to. Thus disfavoring the student s learning experience, compared to schoolmates who are used to this type of instruction. pass on drawbacks of the methods include the demand for ongoing coaction between instructors and formulation, as the subjects must be carefully and thought through in order for them to be important and do sense within the course of study. Chris Woodhead, states in his study of 1992 that, It s harder for instructors to construction a consistent proviso in the topics that are deserving analyzing if they re seeking to build links between these topics every bit good. The excess work that Woodhead remarks on is necessary for the success of the methods because the intertwining of the course of study within that one subject, as stated earlier, may be hard and would necessitate a batch of planning and coaction with other members of staff, and without this excess work from the instructors it is possible that some content that could be covered may be missed. Finally, with respects to planning, the resources available to instructors within a school could besides be a possible block for the two methods. For illustration a school may non hold sufficient ICT resources for all twelvemonth groups to utilize in order to develop these accomplishments during literacy or numeracy lessons. there is besides the possibility that within these Sessionss that some students get confused and lose sight of the chief constructs of the activity or lesson. This could be down to hapless planning and administration of the instructor or due to the student being over-stimulated with the many different activities in gesture within the lesson, therefore, ensuing in the student being spread thinly across the lesson, go forthing attempts for larning uneffective.The cross-curricula and thematic methods of instruction can be good to instructors and pupils, as discussed antecedently they allow kids to larn in a manner that is most natural to them. As Scott and Ytreberg ( 1990 ) province some kids develop early, some later. Some kids develop bit by bit, others in springs and bounds. It is non possible that at the age of five all kids can make x, at the age of seven they can all make Ys, or that at the age of 10 they can all make z.. This is to state that kids are all different human existences larning things at different rates. These methods allow all students to pick up the intended acquisition aims and ends through this fact-finding procedure, it s through this procedure that the students become more responsible and engaged in their ain acquisition. In consequence this levels the contend field leting the students to successfully finish the acquisition aim in their ain manner and within the intended period of clip. However, it would be prudent to take to these methods with caveat as the drawbacks discussed do look to hold footing such as

Character Analysis of Armand Aubigny

I think Ar humand Aubigny is one of major character in the story. Because if there are no Armand in the story, then the conflict will non be until the climax, or maybe there would be no conflict at all. In the story, Armand had a conflict with his wife, Desiree. Before we get to the main conflict, yes, I think when Armand had a quarrel with Desiree about Desirees baby is the main conflict, first, I will come before you to the characterization of Armand Aubigny. It was no wonder, when she stood one day against the stone pillar in whose shadow she had lain asleep, eighteen years before, that Armand Aubigny riding by and seeing her there, had fallen in love with her. Armand is a man who fell in love with Desiree. He has a light skin and handsome but his stick having black skin. His mother died when he was eight. He didnt remember her mother have a black skin, maybe because his light skin. I can say that Armand is a racist, because he has strict rules to his slaves. And his slaves ar e Negrillon. Armand has known Desiree since he is a boy. But on that time, Armand non loved her.It is represented in the sentence The wonder was that he had not loved her before for he had known her since his father brought him home from Paris, a boy of eight, after his mother died there. Then, Armand didnt care about Desirees origin. He really fell in love with her. He believed that he can give Desiree the best, the oldest and the proudest in Louisiana as is evidenced under the sentence in which he didnt care with her nameless What did it matter about a name when he could give her one of the oldest and proudest in Louisiana? Then they were married. Armand is the man who is arrogant.He cannot discuss a problem using his brain but he uses his emotion. Armand and Desiree live their lives as a family as did other family. Until Desiree gave a birth to a baby and Armand knew that baby has a dark skin. Armand who formerly loved Desiree is now turned into a fierce Armand. Armand blames Desiree for what happened to his child. He said that Desiree is a descendant from a black people . We can look at the scene when Desiree tried to talk to Armand about the child Tell me what it means she cried despairingly. It means, he answered lightly, that the child is not white it means that you are not white. As white as La Blanches, he returned cruelly and went away leaving her alone with their child. He didnt care when Desiree decided to leave the house. Please, look at this conversation Do you want me to go? Yes, I want you to go. Armand blamed God too. He theme that God has unfair to him because formerly he loved Desiree very much and then Desiree gave him badness into his house and his family. Finally, Armand read a part of a garner from his mother to his father and he knew that he is a descendant of the race that is cursed with the brand of slavery.

Gap, Inc. Financial Analysis

The GAP, Inc. The Fiscal category Ended January 28, 2012 A. INTRODUCTION AND OVERVIEW 1. Financial Statements Included in the Annual Report 2. 1. Consolidated Statements of Cash fuse 2. Major Competitors of the GAP, Inc. Ameri erect Eagle Outfitters, Inc. , J. Crew Group, Inc. , and the TJX Companies, Inc. can be shown as the major competitors for the GAP, Inc. found on the data given in classly reports of the companies, egregious moulding % for GAP, Inc. is 36%, spell American Eagle Outfitters has 36%, J. Grew Group, Inc. as 40%, and TJX has 32% coarse coast. Stock price on November 2, 2012 is $35. 11 for the GAP, Inc. , while it is $21. 05 for American Eagle Outfitters, Inc. , $43. 55 for J. Crew Group, Inc. , and $41. 52 for the TJX Companies, Inc. Debt-to-equity proportion is the total debt separate by total touchholders equity and this ratio is a measure of ships caller solvency and its ability to meet its short- and long term obligations. For the major competitors of the GAP, Inc. this ratio deliberate as at a lower place 3. Auditing Firm of the GAP, Inc.Deloitte & Touche LLP soak up audited the ac play alonging consolidated balance sheets of the GAP, Inc. and the other financial statements which are the consolidated statements of income, rakehellholders equity, and cash flows for threesome socio-economic classs in the period ended in January 28, 2012. They have also consulted the Companys internal control over financial reporting as of January 28, 2012. Deloitte & Touche LLP indicated that consolidated financial statements, which are given in the annual report, present fairly the financial position of The GAP, Inc. nd subsidiaries as of January 28, 2012 in conformity with news report principles generally accepted in the United States of America. Also, in their opinion, the friendship maintained effective internal control over financial reporting as of 28 January, 2012 based on the criteria established in Internal containIntegrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. B. FINANCIAL ACCOUNTING ANALYSIS 1. The Inventory Method The corporation used the weighted-average method while reviewing line to cumulate the financial statements.When using the weighted average method, the cost of goods available for sale is divided by the number of units available for sale, which yields the weighted-average cost per unit and to estimate finish inventory cost number of units in the ending inventory is multiplied by the weighted average cost per unit. 2. The Depreciation Method and Estimated Useful Lives of the Depreciable Assets everyplace the estimated useful lives of the related assets, the straight line method is used while computing depreciation to compile financial statements. The estimated useful life of depreciable assets is shown as at a lower place 3.Goodwill and Intangible Assets The company reviews not only intangible assets for impairment, but also the carry ing kernel of goodwill annually. The goodwill and other indefinite-lived intangible assets, including trade name, are put down in other long-term assets in the consolidated balance sheet of company as shown in Note 3 4. The class of Stocks and Number of Shares As you can see in the consolidated balance sheet, the company has common stock with authorized 2. 3 billion shell outs issued 1. 106 billion shares for all periods presented outstanding 485 unmatchable million million and 588 million shares for periods presented.The company is authorized to issue 60 million shares of Class B common stock, which is convertible into shares of common stock on a share-for-share posterior and no Class B shares have been issued as of January 28, 2012. The Company is also authorized to issue 30 million shares of one or more serial of preferred stock, which has a par value of $0. 05 per share and no preferred share has been issued as of January 28, 2012. 5. Treasury Stock and Number of Shares T reasury Stock held by the company has 621 and 518 shares for the periods presented in the consolidated balance sheet as January 28, 2012 and January 29, 2011. . Dividends paid by the Company The company declared and paid dividends during the period reviewed as shown in the consolidated statements of income and it is $0. 45 in financial year 2011, $0. 40 in fiscal year 2010, and $0. 34 in fiscal year 2009 per share. 7. The price per share of the common stock The price per share of the common stock as of the most recent fiscal year-end date, which is January 28, 2012, is $18. 69. On the other hand, the price per share on November 3, 2012, which is the day we can see the close price before the report date, is $35. 11. 8. Generated CashThe company generated $1. 363 billion net cash by run activities during fiscal year 2011. The amount of generated cash generated during fiscal year 2011 decreased $381 million comparing the amount generated during fiscal year 2010. Also, net cash provi ded by operating activities during fiscal year 2010 decreased $184 million analysed with fiscal year 2009. The cash outflows for investing activities of the company are earlier for capital expenditures and purchases of enthronisations, whereas cash inflows are primarily provided from maturities of short-term investments.The amount of net cash used for investing activities is $454 million during the fiscal year 2011, $429 million during the fiscal year 2010 and $537 million during the fiscal year 2009, while maturities of short-term investments are $150 million, $600 million, and $125 million in fiscal year 2011, 2010 and 2009. The cash outflows from financial activities are primarily repurchases of the companys common stock and dividend payments, while cash inflows are primarily proceeds from the issuance of long-term debt.Proceeds from issuance of long-term debt are $1. 646 billion for fiscal year 2011 and net cash used for financing activities is $602 million. 9. Ratio Analysis for the Company The flow rate ratio is the one of the measures of company equity and it indicates the relationship among new assets and current liabilities. For the company, current ratio is calculated as below The come down on sales ratio measures the companys profitability and it indicates the relationship between net income and sales. For the company, return on sales ratio is shown belowThe debt-to-equity ratio is a measure of the companys solvency and it measures the relative proportions of financing from debt and financing from shareholders. It is calculated for the company as seen below The return on investment ratio shows the return generated per dollar of total investment and it is calculated for the company as seen below The return on possessors equity ratio measures the return generated per dollar of owners equity and for the company the return on owners equity ratio is The gross margin ratio measures the gross profit of the companys products and for the company it i s calculated as shown belowThe inventory turnover measures the speed at which company sells its inventory. This measure is important to ensure that inventory delivered customers in a timely manner so that cash can be received by the company. Net profit margin measures also companys profitability and it is mostly used for internal comparison. It is also an exponent of a companys pricing strategies and how well it controls costs. Profit margin for the company is The asset turnover ratio calculates the totalrevenuefor every dollar of assets a company owns and it is calculated for the company as seen belowThe quick ratio is measure of a companys ability to meet its current obligations like the current ratio and it is more reliable measurement of liquidity because it considers only assets that are quickly converted to cash as quick assets. The quick ratio for the company is Theprice-to-earnings (P/E) ratio of ashareis the market price of the share divided by the annualearnings per share . a high P/Eratio suggests that investors are expectinghigher earningsgrowthin the future compared to companies with alower P/E. Based on the price per share on January 28, 2012, the price-to-earnings ratio for the GAP, Inc. s 10. 11. Horizontal and vertical Analysis for the Comparative Income Statement and Balance Sheet THE GAP, INC. CONSOLIDATED INCOME STATEMENTS (millions) Vertical and Horizontal Analysis Financial Data Vertical Analysis Horizontal Analysis 2011 2010 2011 (%) 2010 (%) $ Change % Change Net sales $ 14,549 $ 14,664 100. 00 100. 00 (115) (0. 78) Cost of goods sold and occupancy expenses 9,275 8,775 63. 75 59. 84 500 5. 70 tax income profit 5,274 5,889 36. 5 40. 16 (615) (10. 44) Operating expenses 3,836 3,921 26. 37 26. 74 (85) (2. 17) Operating income 1,438 1,968 9. 88 13. 42 (530) (26. 93) affaire expense (reversal) 74 (8) 0. 51 (0. 05) 82 (1025) Interest income (5) (6) (0. 03) (0. 04) 1 (16. 67) Income before income tax es 1,369 1,982 9. 41 13. 52 (613) (30. 93) Income taxes 536 778 3. 68 5. 31 (242) (31. 11) Net income $ 833 $ 1,204 5. 73 8. 21 (371) (30. 81) 12. Segments reported by the company The GAP, Inc. dentified its operating segments based on the way to manage and evaluate the business activities and based on this way the company has two reportable segments Stores and direct. The stores reportable segment has results of the retail stores for Gap, Old Navy, and banana tree Republic which are brands of the GAP, Inc. while the direct reportable segment includes the results for the brands of the company, both domestic and international. C. MANAGERIAL ACCOUNTING ANALYSIS 1. Return on Investment for Stores and strike Segments As it is mentioned before, return on investment is calculated as net income divided by average total assets company has.While calculating return on investment each segment for the company, which are stores and direct, we need net income for these different seg ments and also average total assets as given financial information by reportable segments in the annual report. The operating income, depreciation and amortization expenses, purchases of property and equipment for each segment, and the effective tax rate, which is given as 39. 2% for fiscal year 2011, are used to calculate the net income for each segment. The return on investment, which is net income divided by segment assets, for the stores reportable segment is 0. 37, while it is 0. 22 for direct reportable segment. It means that the company earned $3. 7 for every $100 investment for the reportable stores segment and $22 for every $100 investment for the direct reportable segment. Calculations for the return on investment ratio are shown in the table below 2. Residual Income Residual income (RI) is a managerial accounting measurement used to assess and compare the relative success of business units. The basic formula for calculating residual income is to multiply operating assets by the stripped-down required rate of return, and then subtract this value from operating income.For the stores and direct reportable segments, the residual income is 3. Assuming that 70% of the expenses are fixed a. Contribution brink Contribution margin is the total sales less total variable costs at a given level of activity. For the GAP, Inc. total sales amount is $14. 549 billion during the fiscal year 2011 as seen in the consolidated statements of income, while total variable cost is $2. 782 billion, which is 30% of cost of goods sold and occupancy expenses. Based on this data, contribution margin in fiscal year 2011 is b. Contribution Margin RatioThe contribution margin ratio is the contribution margin per unit divided by selling price per unit or contribution margin divided by total sales. The contribution margin ratio of the company is 0. 8088 or 80. 88% in fiscal year 2011, as you can see the calculation below c. Break-even in Sales Dollars The break-even point in dollar s can be calculated by using contribution margin ratio approach. The basic formula with this approach is fixed cost divided by contribution margin ratio for the break-even in sales dollars. The fixed cost for the company is $6. 92 billion ($9,275 * 70%) and the break-even point in dollars D. SUPPLEMENTAL MATERIAL E. INVESTMENT finish FOR THE COMPANY There are different criteria to assess the overall performance of companies. We have discussed various perspectives to make a comprehensive evaluation for the GAP, Inc. in the antecedent parts of the report. While discussing nature of the investment decision, the data given before is used to explain the performance of the company for investors. Investors invest money in companys stock expecting a return in their investment in the form of dividends or appreciation in the price of stock.From this perspective, we should evaluate the price of stock for the company and the dividends paid. As it is mentioned before, the price per share of t he common stock was $18. 69 on January 28, 2012, while it is $35. 11 on November 2, 2012. The price to equity ratio is 22, assumptive that the earnings per share will be the same for November 2, 2012 within fiscal year 2011, while it was only 12 on January 28, 2012. Comparing the previous data, it is mathematical to severalise that investors can expect higher earnings growth in the future, but it would not be useful for investors to use only this ratio as a basis of investment.Major competitors should also be assessed from the industry analysis perspective to decide to invest company. To compare the company performance with the major competitors, we calculated gross margin ratio and debt-to-equity ratio before. These measurements are very important to assess the situation of the company in industry. Although J. Crew Group, Inc. is basically higher gross margin comparatively to its competitors, the GAP, Inc. has also high gross margin which is the same with another American Eagle Outfitters, Inc. and higher than TJX Companies, Inc. The GAP, Inc. s debt-to-equity ratio is 1. 69, while it is 0. 38 for AEO, 2. 4 for JCG and 1. 83 for TJX. It means that the GAP, Inc. had $1. 69 of debt for every $1. 00 of shareholders equity. From this perspective, American Eagle Outfitters has lower debt for every $1. 00 of shareholders equity, while other competitors have more debt relatively to the GAP, Inc. We can introduce that debt-to-equity ratio for our company is acceptable among the companies in industry. For the evaluation of the companies based on financial statements, the analysts usually use a combination of three methods of analysis which are plain analysis, vertical analysis and ratio analysis as we made in the previous parts of the report.Horizontal analysis examines the changes in one financial statement item over time, while vertical analysis shows each item on a financial statement as a percentage of one particular item on the statement. Investors use the v ertical analysis to evaluate the composition of the companys financial position and earnings. As we can see in the vertical analysis, the companys percentage of net income for fiscal year 2011 is 5. 73 while it is 8. 21 for fiscal year 2010. Investors should take this into account and compare these values with the competitors values to see that the situation of industry between these years.On the other hand, we can see that cash as a percentage of total assets for fiscal year 2011 is 25. 40 while it is 22. 09 for fiscal year 2010. This gives us some insight into the cash management system of the company. From the horizontal analysis perspective, the GAP, Inc. had a 30. 81 change negatively in net income, while it had 20. 76 percent maturation in cash and a 5. 05 increase in total assets. We can see that decreasing amount of income is the result of mostly increasing cost of goods sold and occupancy expenses. So, investors should take this into account and compare it with the company s another competitors in the industry.Finally, ratio analysis is used to judge the companys efficiency in using its current assets and liabilities. It is rattling important to see whether company is profitable or liquid for investors to decide invest on the company. Based on the current and quick ratio, we can say that companys liquidity is enough to pay its liabilities. We measured companys profitability by using gross margin, return on sales, return on assets, asset turnover and returns on owners equity and profit margin and see that company is profitable to invest and since it has almost 12% return on investment which shows us it makes sense to invest on the GAP, Inc.Investment decision is quite difficult for investors since they should asses the company from many different perspectives, we can say that the GAP, Inc. is one of the leading companies in the industry and it has a good return on investment. The changes between fiscal year 2011 and fiscal year 2010 should be taken i nto account by comparing with competitors and previous fiscal years. In general investors could see that the price per share of the common stock has increasing value for the company and it is profitable to invest. So, I would invest in this company, since I believe that it has a good return for investors.

Internet Marketing in Business Unit Essay

cover the role profit selling has within a modern selling concept profit marketing is the promotion of products and services using the Internet. Lower Costs, Products and services and international customers ar its main advantages. This Type of marketing in addition keeps digital customer data management and electronic customer Relationship management (ECRM), which are widely used in businesses today.Different types businesses have benefited from internet marketing when it comes to cost, And sales, instantly millions of people dissolve have access to company/business, its products Or services, you can do this at any time anyplace in the world. Normally communication Would be do by e-mail reducing cost in telephone calls. This benefits not only businesses That doesnt have to spend a lot of money on traditional ways of advertising but also benefit Consumers who do not need to forge telephone calls to know more about a company and Its products or services its attainable to find out everything with a few clicks.Internet marketing is also used to close deals which achieve the process easier and cheaper, For the business and the customer. Even a mobile phone contract can be done by internet. Internet marketing also helps targeting customers in other countries as products or services substantially reach customers anywhere in the world through internet marketing. The marketing mix is also an alpha part of internet marketing it is a main ingredient In internet marketing it is also known as the 4ps, which is place, promotion, products and Price, every business uses this when start up because it is simple and very affective and pass along A good impact on the business* Place where your business is located, how can customers reach you? The internet is the best place for a business because customers can get on it 24/7 * advance internet marketing allows business to advertise on website such as facebook which is used by the consentient world. * Products what i s your target market what products should you provide. Businesses online provide a wider range of ptroducts than the business. * Price is the price suitable for the products your providing and the location yourProviding it from. Internet marketing provide cheaper prices and better offers than the acctual branch/business

Doctrine of Repugnance

From time immemorial, legislative bodies gain been enacting justnesss all over the world. With the enactment of integritys by different legislative bodies all over the world, conflict of legalitys is an needed issue. However, in this article I ordain mainly be focusing on the conflict of virtues with compute to India. In India, in that respect be three wings of the Government, namely, The legislative body, The Judiciary and the Executive. The legislature has the impartiality making powers for the entire country. The legislature is further divided into the Centre and the arouse.Doctrine of Repugnancy deals with the conflict of laws betwixt the utter and the Centre. Part XI of the Indian organic law describes the legislative relations mingled with the enjoins and the Centre. The legislative field of the parliament and the asseverate Legislatures has been undertake in name 246 of the Constitution whereas article 254 of the Indian Constitution describes the mechani sm for resolution of conflict between the Central and the State legislations enacted with follow to every matter enumerated in tendency III of the seventh Schedule. discordant juridic pronouncements have declared the pre-conditions for the application of the doctrine of repugnancy. In the case of M. Karunanidhi v. federation of India, the Constitutional remove laid down the tests for the application of the Doctrine of Repugnancy, which is as follows 1. That in order to decide the question of repugnancy it must(prenominal) be shown that the two enactments contain inconsistent and inharmonious supply, so that they netnot stand together or run for in the same field. 2. That on that point can be no repeal by implication unless the diversity appears on the face of the two statutes. . That where the two statutes enliven a particular field, and there is board or possibility of both the statutes operating in the same field without coming into collision with severally other, no repugnancy results.4. That where there is no inconsistency but a statute occupying the same field seeks to bring in distinct and se parityte offences, no question of repugnancy arises and both the statutes continue to lock up in the same field. In interior(a) Engineering Industries Ltd. Vs. Shri Kishan, the Supreme coquette observed In order that a question of repugnancy whitethorn be arise, two conditions must be fulfilled, namely that the State Law and the Laws of the coupler must operate the name field and one must be irreconcilable or inconsistent with the other. From the plain discipline of the names 246 and 254 it is clear that in case of a conflict between the Union laws and State laws, it is the Union law which shall feed if it is do within an entry of List III of the Constitution. In such a scenario if whatever provision of a State-made law is in conflict with the fan tanmade law under such circumstance the State-made law is declared void to the purpose of repugnancy.However, this general rule is subject to Clause (2) of Article 254 of the Indian Constitution. The Clause (2) of the say Article says that that the State law will become void to the period of repugnancy unless the State law has been reserved for the assent of the chairman. If the Preseident grants his assent to the said state law, accordingly the Union law, to the extent of its repugnancy will become void in that state. However, this does not curtail the power of the Parliament from enacting at any time any law with respect to the same matter including a Law adding to amending varying or repealing the law so made by the legislature of the State.Thus, what is visible to us by analyzing the various judicial pronouncements and by going through the Constitution is that both the Centre and the State have supreme powers with dissemble to enacting the laws for their respective domains but in the presence of a conflict, it is the Centre-made laws which shall prevail in m ost cases. The Supreme Court in Zameer Ahmed Latifur Rehman Sheikh Vs. State of Maharashtra has examined the law relating to the Doctrine of Repugnancy. In essence, Part XI of the Indian Constitution describes the legislative relations between the States and the Centre.Further, Article 254 turn overes the doctrine of Repugnancy which acts as a safeguard to solve disputes arising between the states and the Union. The term Repugnancy means inconsistency between the State-made law and the Union-made law. The relevant extracts from the judgment are reproduced hereunder 46. onward we proceed to analyze the said aspect, it would be appropriate to understand the circumstances in which repugnancy would arise. 47. Chapter I of Part XI of the Constitution deals with the subject of distribution of legislative powers of the Parliament and the legislature of the States.Article 245 of the Constitution provides that the Parliament whitethorn engender laws for the whole or any part of the ter ritory of India, and the legislature of a State may make laws for the whole or any part of the State. 48. The legislative field of the Parliament and the State Legislatures has been contract in Article 246 of the Constitution. Article 246, reads as follows 49. We may now refer to the judgment of this Court in M. Karunanidhi v. Union of India, (1979) 3 SCC 431, which is one of the most authoritative judgments on the present issue.In the said case, the principles to be applied for determining repugnancy between a law made by the Parliament and a law made by the State Legislature were considered by a Constitution Bench of this Court. At paratrooper 8, this Court held that repugnancy may result from the next circumstances 1. Where the provisions of a Central identification number and a State make believe in the Concurrent List are amply inconsistent and are abruptly irreconcilable, the Central Act will prevail and the State Act will become void in view of the repugnancy.Where h owever a law passed by the State comes into collision with a law passed by Parliament on an Entry in the Concurrent List, the State Act shall prevail to the extent of the repugnancy and the provisions of the Central Act would become void provided the State Act has been passed in accordance with clause (2) of Article 254. 3. Where a law passed by the State Legislature while being substantially within the backdrop of the entries in the State List entrenches upon any of the Entries in he Central List the constitutionality of the law may be upheld by invoking the doctrine of pith and substance if on an analysis of the provisions of the Act it appears that by and large the law falls within the four corners of the State List and entrenchment, if any, is purely incidental or inconsequential. 4. Where, however, a law made by the State Legislature on a subject cover by the Concurrent List is inconsistent with and repugnant to a previous law made by Parliament, then such a law can be protect ed by obtaining the assent of the President under Article 254(2) of the Constitution.The result of obtaining the assent of the President would be that so far as the State Act is concerned, it will prevail in the State and overrule the provisions of the Central Act in their applicability to the State only. Such a state of affairs will exist only until Parliament may at any time make a law adding to, or amending, varying or repealing the law made by the State Legislature under the proviso to Article 254. In para 24, this Court further laid down the conditions which must be satisfied before any repugnancy could arise, the said conditions are as follows- 1. That there is a clear and direct inconsistency between the Central Act and the State Act. 2. That such an inconsistency is absolutely irreconcilable. 3. That the inconsistency between the provisions of the two Acts is of such temperament as to bring the two Acts into direct collision with each other and a situation is reached where it is unthinkable to obey the one without disobeying the other. Thereafter, this Court after referring to the catena of judgments on the subject, in para 38, laid down following propositions- 1. That in order to decide the question of repugnancy it must be shown that the two enactments contain inconsistent and irreconcilable provisions, so that they cannot stand together or operate in the same field. 2. That there can be no repeal by implication unless the inconsistency appears on the face of the two statutes. 3. That where the two statutes occupy a particular field, but there is room or possibility of both the statutes operating in the same field without coming into collision with each other, no repugnancy results.4. That where there is no inconsistency but a statute occupying the same field seeks to create distinct and separate offences, no question of repugnancy arises and both the statutes continue to operate in the same field. 50. In Govt. of A. P. v. J. B. Educational Socie ty, (2005) 3 SCC 212, this Court while discussing the celestial orbit of Articles 246 and 254 and considering the proposition laid down by this Court in M. Karunanidhi case (supra) with respect to the situations in which repugnancy would arise, in para 9, held as follows- 9. Parliament has exclusive power to legislate with respect to any of the matters enumerated in List I, notwithstanding anything contained in clauses (2) and (3) of Article 246. The non obstante clause under Article 246(1) indicates the predominance or supremacy of the law made by the Union Legislature in the event of an overlap of the law made by Parliament with respect to a matter enumerated in List I and a law made by the State Legislature with respect to a matter enumerated in List II of the Seventh Schedule. 10. There is no doubt that both Parliament and the State Legislature are supreme in their respective assigned fields.It is the duty of the court to interpret the legislations made by Parliament and the St ate Legislature in such a manner as to avoid any conflict. However, if the conflict is unavoidable, and the two enactments are irreconcilable, then by the force of the non obstante clause in clause (1) of Article 246, the parliamentary legislation would prevail notwithstanding the exclusive power of the State Legislature to make a law with respect to a matter enumerated in the State List. 11. With respect to matters enumerated in List III (Concurrent List), both Parliament and the State Legislature have equal competence to legislate.Here again, the courts are charged with the duty of interpreting the enactments of Parliament and the State Legislature in such manner as to avoid a conflict. If the conflict becomes unavoidable, then Article 245 indicates the manner of resolution of such a conflict. Thereafter, this Court, in para 12, held that the question of repugnancy between the parliamentary legislation and the State legislation could arise in following two ways- 12. First, where the legislations, though enacted with respect to matters in their allotted sphere, overlap and conflict.Second, where the two legislations are with respect to matters in the Concurrent List and there is a conflict. In both the situations, parliamentary legislation will predominate, in the first, by virtue of the non obstante clause in Article 246(1), in the second, by reason of Article 254(1). Clause (2) of Article 254 deals with a situation where the State legislation having been reserved and having obtained Presidents assent, prevails in that State this again is subject to the proviso that Parliament can again bring a legislation to override even such State legislation. 51. In National Engg. Industries Ltd. v. Shri Kishan Bhageria (1988) Supp SCC 82, Sabyasachi Mukharji, J. , opined that the best test of repugnancy is that if one prevails, the other cannot prevail. fictitious character Study Vijay Kumar Sharma V State Of Karnataka (Air 1990 Sc 2072) by Sayontika Das Part XI of t he Indian Constitution describes the legislative relations between the States and the Centre.Article 254 to establish the doctrine of Repugnancy is one of the laws laid down under the Indian Constitution as a safeguard to solve disputes arising between the states and the Union. Repugnancy is meant to express conflict, whereby there is an expressed inconsistency between the State-made law and the Union-made law. Case detailsBench Majority opined- Mishra Rangnath, Sawant P. B and desenting view Ramaswamy. K. Relevant statutory provisions (i) Karnataka Contract Carriages (Acquisition) Act (21 of 1976) s. 14 & s. 20 (ii) Motor Vehicles Act 1988 s. 74 & s. 80(2) and (iii) The doctrine of Repugnancy Article 254 of the Indian Constitution. Reference cases (i) Ch. Tika Ramji v. State of Uttar Pradesh (AIR 1956 SC 676) (ii) Hoechst Pharmaceuticals Ltd. v. State of Bihar (AIR 1983 SC 1019). Case Study The doctrine deals with List (III) schedule (VII) which declares both the Union and State l egislatures competent to legislate. However in case of conflict between the laws, the Union law will prevail if it is made within an entry of List (III), irrespective of whether it the Union law is made by before or after the State Legislature. According to Article 254 (1) an overriding effect is provided to the provisions of a Parliament-made law which the Parliament is competent to enact or in with respect to any matter as enumerated in the List III of Schedule VII.In such a scenario if any provision of a State-made law is in conflict with the Parliamentmade law under such circumstance the State-made law is declared void to the extent of repugnancy. Under List III named as the Concurrent List in Schedule VII of the Indian Constitution both the Union and State Legislatures are competent to make laws on any of the entries mentioned therein. However they are subject to Clause (2) of Article 254 only in case, there is no conflict between the provisions of the said State-made law and a Central Act on the subject.However in case there is a repugnancy in question of a State law and Union law enumerated on one of the subjects of List III, the State law must yield to the Union law unless it has already been reserved for the assent of the President and has duly received so under Article 254 (2). The question of repugnancy therefore rightfully arises when there is a direct conflict between the provisions of the State law and the Union law on the same occupied field. Laws are said to be repugnant ideally when they get involved into taking responsibility for obedience to a higher authority.Simultaneously however certain inconsistent enactments to each of these laws may sometimes be possible without disobeying the other. Thus a competent instance for repugnancy arises only when legislation falling in List III, the Concurrent List can be cured by resorting to Article 254 (2). The question of repugnancy under Article 254 arises when the provisions of both laws are fully in consistent or are absolutely irreconcilable and it is impossible to obey without disobeying the other, or conflicting results are produced when both the statutes covering the same field are applied to a given set of facts.

Health Care Organizations for Capital Budgets

All major line of work systems dealing with economical conditions of uncertainty, opportunity costs, and scarce or depreciating resources have to develop capital budgets. The triad major steps to developing a capital budget are conducting a decision outline to establish a base for knowledge building, establishing alternative pricing to secure an accurately assessed market position, and creating discounted cash in flow (DCF) for making appropriate investment decisions for the organization.No organization can manage capital projects by simply looking at the numbers of discounted cash flows. A financial analyst for any organization must(prenominal) look at the entire decision and assess all relevant variables and outcomes within an uninflected hierarchy. Decision-making regarding capital budgeting is increasingly complex today because of uncertainty, particularly in the health care environment where galosh assessments of pharmaceuticals, health care insurance allotments, and other factors may affect the future of the organization. All capital projects give involve numerous variables and possible outcomes-but health care perhaps more than most. (Evans, pp.1-2)In the second signifier of capital budgeting, financial management, or consideration of options within capital budgeting is called contingent claims analysis or option pricing. Timing (when to enter certain ventures), abandonment (what past ventures to discontinue) and growth (what ventures to expand upon) are all critical-one must ask such(prenominal) questions as, what aspects of health care in the organization are revenue-producing and/or necessary to the community, what areas are more necessary at certain clips of year, and what can be discontinued? (Evans, p.3)Discounting refers to taking a future amount and finding its value today. Future values differ from present values because of the time value of money. Financial management recognizes the time value of money because of inflation, uncert ainty, and opportunity for investment. Thus, the more uncertain the economic environment or industry, the more necessary such revenue analysis becomes-and hence, once again, the necessity of such capital analysis for health care.

At&T Wireless: Text Messaging Essay

1. Describe the appeal behavior in the radiocommunication industry. What atomic number 18 the implications of this embody behavior for represent- strength-profit (CVP) relationships?The term constitute behavior is used to expound whether a cost alternates as output reassigns. In this slip of paper the cost are tightly shielded. In order to describe the cost behavior of the industry, we put up to study the process that results in cost incurrence. Based on the education in the AT&T case, the industry features a high proportion of dogged costs in relation to acquiring spectrum and building a network. Variable costs are relatively mortified and, in the case of text piths, are very low. The cost structure in the wireless industry is rule by fixed costs, so the contribution boundary line ratio is high. The high fixed costs and bighearted contribution tolerance ratio result in a relatively high shareage outgrowth in profit. The greater the proportion of fixed costs in a firms cost structure, the greater the impact on profit will be from a given percentage change in sales.The wireless industry has high operating leverage, because of high fixed costs and low uncertain costs. Therefore, the industry has a high ability to generate an development in net income when sales revenue enhancement increases. Text messages did non use any extra spectrum once the carrier had paid the cost of the key infrastructure and storage equipment. Any revenue received by the provider on incremental text message usage is closely pure profit. So, we dirty dog submit that, the cost does not change as the output changes. As far as I understand, the costs are incurred when the message is truly sent, and all these cost are very low.2. What are the key cost drivers? Can a cost driver be used to continually raise prices?Cost drivers1. soma of text messages per minute2. human action of prison cell towers per area covered3. Number of entropybases needed for a certain volume of messages 4.Number of customers5. Number of cell phone plans6. Number of terabytes7. Number of devicesThe choice of the cost driver in this industry is not obvious, and the cost behavior pattern can depend on the cost driver selected. In this case the key cost driver is the number of text messages sent/received per minute.Yes and No. It depends on the cost behavior of the business. If the business has high inconsistent costs and low fixed costs then the governing is to a greater extent feated by a change in the volume. If the business, like in AT&Ts case, has a high rate of fixed costs with minimal variable costs (we assume that they are at the low end of the range of volume per fixed costs because their profit margin is high) then a change in volume will have little to no effect on the actual costs incurred.3. What does it cost AT&T to send a text message?Consider costs of the channel, billing cost, storage cost Based on this cost, what is AT&Ts profit margin as a perce ntage of its text messaging business? Consider per-use pricing and package pricingHow strong a relationship should exist?In PlanChannel cost$.0008641 (.07/81) = using voice messages as a reference which cost $.07 cents a minute. There are 81 text messages/minute bringted per channel. heraldic bearing cost .0017283 (.0008641 x 2) = assume billing costs are twice as untold as wireless costsData base cost.0002857 (10M/35B) = AT&T would carry approximately 1% of world(a) text traffic of 3.5 trillion (35B) in their database which costs 10 million dollars Storage cost .0000003837 (13,430/35B) = intercontinental text storage is 1,343 terabytes. AT&T would carry 1% of this storage =13.43 terabytes. Cost of storage is $1,000 x 13.43 = $13,430. To get the per text cost divide this by 35B. Total cost per text$.002878Gross derive Margin = Gross Profit divided by total revenue $.20 per messageplan of $5 for 200 messagesplan of $15 for 1500 messages (.20 .00278)/.20(.025-.002878)/.025 (.01 .002878)/.01 =99%= 88%= 71%4. How strong a relationship should exist between the prices charged to a customer for a good or function and the cost of providing that good or service?We destine that companies should calculate their break-even point for their goods and services and to charge the prices according to that figure. This way, they can make sure that their price covers their expenses. In case of AT&Ts text messaging they are charging much more than the cost. save because there are only four national carriers in United States and they control 90 percent of the market, and text messaging had become widely popular, they can afford high prices. They are considering the demand of the service and pricing the product according to demand and supply.5. Why is the price that AT&T charges to transmit a kilobyte of data via text message so much higher than the price charged to transmit a kilobyte of data via a Smartphone?The fastest growing wireless industry is text messaging. This in addition reflects the earlier comment that demand for messaging far exceeds supply, therefore driving prices up. steady though it costs less to transmit a text message than data, it is still seen as a very low cost to the average customer. The customer feels like they are getting a good deal because they are using the text messaging more than the data messaging. Part of the wireless industries revenue is from the sale of the devices. Even the cheapest cell phones have the capability to send text messages.Since the company is not making as much of a profit off of the device (cell phone), they are making up the difference in charging more for the text messages. In addition, since voicemessaging is being replaced by data messaging, both text and email, almost all cell phone chains are developing their own version of an IPhone or smarting phone. To compete with these other chains, AT&T must charge the lowest price possible for their data to entice customers to buy their products over the competitors.6. As we move to a service economy, can we expect to have more or fewer businesses with cost behaviors similar to those in the text messaging sector? Explain.I would assume we would see more businesses with cost behaviors similar to the text messaging sector. The reason being is the service industry tends to have more fixed costs that dont increase linearly with the increase in service. The fixed costs tend to be step-fixed costs, whereas they can maintain services within a certain range up to a point in which they have to increase the fixed costs. The variable costs tend to be minimal since they often dont have the manufacturing costs of postulate materials and direct labor.After a service industry covers the basic operations, less money is needed as sales rise. Once the fixed costs are paid, the expense of processing additional sales is so little that the profits will grow faster than the revenues. The precedence has already been set in aggregate service org anizations, particularly internet companies. They have shown that once you achieve the hurdle of covering your basic fixed costs, the increased volume of service is very profitable.7. What should management of wireless firms seek to do now?AT&T should invest in improving the companys wireless broadband coverage and its performance. They can improve network coverage by adding cell towers, laying faster fiber-optic cabling, adding capacity to cell sites and upgrading current cell sites to improve internet speeds. By enhancing the network, they can carry a larger volume of data traffic. This will allow them to accommodate more customers and therefore increase their profits.