Wednesday, August 26, 2020

Definition of Relief in Geography

Meaning of Relief in Geography In geology, an areas alleviation is the distinction between its most noteworthy and least heights. For example,â with the two mountains and valleys in the region, the nearby help of Yosemite National Park is amazing. A two-dimensional help map shows the geography of a given zone. Physical help maps really have raised regions that speak to various heights. (You may have seen them in school.) However, on the off chance that youre going for a climb, theyre not exceptionally useful to convey in your pocket. Level Maps Level maps speak to alleviation in an assortment of ways. On more established level maps, you may see regions with lines of different thickness to speak to varieties in the steepness of areas. With this procedure, known asâ hachuring, the thicker the lines, the more extreme the region. As mapmaking advanced, hachuring was supplanted by concealed zones that spoke to varieties in the steepness of the land. These kinds of maps may likewise show height documentations at different areas on the guide to give watchers some unique situation. Contrasts in height on level maps can likewise additionally be spoken to utilizing various hues generally lighter to darker for rising rises, with the darkest regions being the farthest above ocean level. The disadvantage with this technique is that shapes in the land dont appear. Perusing Topographic Maps Topographic maps, which likewise are kinds of level maps, use form lines to speak to height. These lines associate focuses that are at a similar level, so you realize that when you venture out starting with one line then onto the next, you are either going up or down in height. The lines additionally have numbers on them, determining which height is spoken to by the focuses associated by that line. The lines keep up a predictable stretch between them, for example, 100 feet or 50 meters-which will be noted in the maps legend. As the lines draw nearer together, the land gets more extreme. In the event that the numbers become lower as you advance toward the focal point of a region, they speak to the site of a downturn and have hash blemishes on them to recognize them from slopes. Normal Uses for Topographic Maps Youll find topographic maps in outdoor supplies stores or online locales that take into account outside aficionados. Since topographic maps additionally show water profundities, areas of rapids, cascades, dams, pontoon incline passageways, discontinuous streams, lush bogs and marshes, sand versus rock sea shores, sandbars, seawalls, sea walls, hazardous rocks, levees, and mangroves, they are amazingly valuable to campers, explorers, trackers, and anybody going angling, boating, or sailing. Topographic maps additionally show over-the-ground and covered pipelines, just as utility and utility poles, caverns, secured repositories, graveyards, mines, open-pit mines, campsites, officer stations, winter entertainment territories, and soil streets that imaginable wont show up on your essential guide. While geography alludes to land, an outline that shows the changing profundities of water is calledâ a bathymetricâ chartâ orâ map. Notwithstanding demonstrating profundities with lines as on a topographic guide, these kinds of diagrams may likewise show contrasts in profundities through shading coding. Surfers may audit bathymetric graphs of sea shores so as to find places where waves are probably going to break greater than in different zones (a lofty rising in vicinity to a sea shore implies bigger waves).

Saturday, August 22, 2020

Milton Paradise Lost Commentary

The Renaissance time speaks to a total break with the Middle Ages on a political, philosophical, scientifical and religious scale. For sure, the revelation of new regions and the undertakings of wayfarers, for example, Francis Drake, the resurgence of exemplary writtings, the new logical episodes of Copernicus, Newton and Galilei just as the Protestant renewal drove by Luther and his 95 Theses, set off a will for information and a journey for truth, in this manner stopping the scholarly authority of the Roman Catholic Church in Western Europe. Intelligent people of this time started to think on humankind, searching for answers outside of the Religious limitations. Composed during this setting of political and strict change, Paradise Lost, an epic sonnet distributed in 1667 out of ten books, reflects in a way the extraordinary changes of the Renaissance. This sonnet, composed by John Milton (December 1608 November 1674), an English writer, polemicist and government worker, recount to the Christian story of the formation of the Earth, the fall of Satan and the Fall of Man. As a puritan, Milton, who had just assaulted the Church for its defilement in Lycidas (1637), give this old style Christian story puritan attributes, (for example, the protrayal of Eve as a committed laborer). The section under examination is taken from Book 9 of Paradise lost. In this book, the storyteller centers around the noncompliance of Adam and Eve. Satan comes back to the Garden of Eden eight days after his expulsion by Gabriel to vindicate himself. Adam and Eve , getting ready for their works, choose to work separatly , regardless of whether Adam is on edge that eve would be a simple prey to Satans allurement . In this section we can see the methodology of the Satan , (the snake) and the begining of his enticement that will lead Eve to eat the disallowed organic product. We can obviously observe that Milton here utilizations a blend of Classical and Judeo-christian folklore to tell this story. We would thus be able to ponder In what direction he utilizes these impacts, and why he utilizes them ? In an initial segment we will see that the Serpent is an image of enticement, and in a second part we wll break down Miltons employments of Classical folklore. To start with, Milton portrays the snake which Satan is having, as an unfathomably delightful creature. The primary system of Satan to attempt to degenerate the credulous brain of Eve is to show up as a great snake. As per the storyteller, his physical appearance is satisfying to such an extent that never a snake will be as wonderful (on stanza 504 Å"pleasing was his shape, and flawless, never since a snake lovelier ). To depict the snake, the storyteller utilize the lexical field of valuable material: Å"carbuncle his eyes  on refrain 500, Å"neck of verdent gold  on section 501. Here Satan appears to have picked a snake whose appearance can pull in Eve simply because his comparability with valuable material. In a sort of realist enticement, he attempts to speak to Eve inward sin of greed to tempt her. Be that as it may, there is something incomprehensible in the manner in which the snake is portrayed as an excellent animal. For sure, the snake is frequently acclimatized with death, the venom of certain types of snakes, for example, the cobra can kill a man in under 60 minutes. It likewise a creature that produce instinctual dread in generally human (and occurence of Ophidiophobia can be found all over the place). Here death and excellence become absorbed in one creature. It would thus be able to be seen as embodiment of the unfairness of satan: behind the beaty of his rethoric, of his talk conceals a horrendous destinies, the expulsion of Man from Heaven. This can likewise underline the enthusiasm of people for ghastly, dim themes. We can see since the beginning old enough exemples of this grim fascination of the Human race: open executions had consistently (and still do) assembled many individuals around the passing of a solitary man just as we can see each day the effect (and furthermore its ability of producing benefits) of a news including the strange demise of a famous actor, of the homicide of an entire family by its patriarch. As we probably am aware, Satan has picked this creature, possibly he depends on this interest to draw in eve consideration. We can likewise see that the snake can be deciphered as a phallic image. On refrain 498 to 502 the snake is portrayed as a Å"circular base that transcend creases above folds an amazing labyrinth [ ¦ ] with polished neck [ ¦ ] erect in the midst of his revolving around spires . Along these lines the snake shows up as an image of virility, a phallic structure raising from the beginning can be comprehended as another system of Satan to wheedle Eve into confiding in him. Then again this connections made by Milton among erotic nature and religion can be viewed as a trace of the impact of the mystical verse on his writting: this connection beeing one of the enthusiasm of the supernatural artists who were contemporary with Milton. At that point the snake can be broke down as an image of defilement and of dishonesty. Satan utilizes a mask, a snake to converse with eve. He utilizes his magnificence, his expert articulation to tempt her. His wave developments, resembling a move, and his mentality (Å"Fawning, and licking the ground whereon she strod  on stanza 526) can be deciphered as a marital motorcade with the snake laying on the base intuition (which are confined by religion) of Man to pull in Eve in his snare. It is likewise fascinating to take note of that the occurence of the word Satan is, as Satan himself, masked in this entry. Here Satan is refered to as Å"the snake  or Å"the foe of mankind  on stanza 494. The word Satan must be checked whethe r the peruser takes a gander at the sonnet: an acrostic is avoided refrain 510 to 515. This shrewd method mirrors the horrible system of the Devil in the entry. Satans primary methodology to talk Eve into beliving that she has the option to eat the apple is sweet talk. The Devil decide to entice Eve since he feared Adams insight which could have be a hindrance to his plan. In this way he continually commend eve magnificence and prevalence of others Gods animal over set her in a place where she can don't hesitate to go about as she needs. From section 532 as far as possible of the entry the snake expresses that eve is Å"sole wonder , that she is a Å"universally admired  Å"celestial beauty  that ought to be Å" a goddes among divine beings, worshiped and served by heavenly attendants numberless . The snake along these lines appears to repudiate Gods Hierarchy of creation, The Great Chain of Being. As indicated by him, Eve is higher than the various manifestations of god, and ought to be sitting only close to god, similarly as the Holy Spirit and Jesus. In this entry the snake is the voices that question god authority and urges Eve to more opportunity which shows up, according to God as a Heresy. Thus an equal can be drawn betwen the scrutinizing of Gods Hierarchy by the snakes and the scrutinizing of Gods Hierarchy by the new speculations about universe communicated by researchers, for example, Copernic who were at the time seen as Heretics, shrewd prophets and treated in that capacity. Since we have found in what direction the snakes speaks to an image of enticement typifying just as the Biblical image of transgression, the Renaissance addressing of Gods Hierarchy, we are going to see and investigate Miltons utilization of Classic Mythology in this section. First Miltons utilization of Classic reference in quite a while content can be deciphered as a depravities of those fantasies. In this entry he utilizes three fantasy to represent the activity. He first alludes to the story of Hermione and Cadmus taken from Metamorphoses composed by Ovid in AD 8. As indicated by this great of Latin writing they were both changed into snakes in a demonstration of vengence from the Gods. At that point he alludes to change of Å"Amonian Jove  and Å"Capitoline  into snakes to lure and Å"mate  with Olympias and the mother of Scipio to conceive an offspring of two of the most well known and magnificent war head of both Greek and Roman time: Alexander the Great and Scipio Africanus. We can see that Milton keenly utilized legend in which the snakes as a job near the one it has in the Bible. Concerning Ovid, the snakes is an object of enticement for which Hermione yields and is consequently rebuffed by being changed in a snake. Concerning the legend of the introduction of Alexender and Scipio, the snakes, similarly as in the Bible, is in certainty a divinity in camouflage, alluring a lady. Be that as it may, on the off chance that we look carefully, these legend had all the earmarks of being debased. In the old style legend, the god or characters who are changed into a snake are extraordinary and nobles characters: Cadmus is the originator of Thebes, and Amonian Jove and Capitoline are Jupiter. In heaven lost, the snake is Satan, the exemplification of disobedience to Gods will and of all the Human Sins. In this antithetic connecting of various folklore, Milton needs to balance Satan treacherousness with old style characters respectability while underlining basic topics. He subsequently claims to a specific information on his perusers. Then again , the creators utilization of traditional folklore in this content can be viewed as another impact of the powerful verse on the Milton. Blending assorted wellsprings of information to assemble his symbolism is a method utilized by metaphysiacal artists, for example, John Donne. In any case, when others magical writers blended logical, geological, galactic disclosures with philosophy and philospy, Milton simply blended Judeo-christian strict fantasies with traditional legends. Regardless of whether this impact is little, it is adequate to figure that Milton, contemporaneous with Donne, Herbert, Henry or Crashaw, has drawn some motivation from crafted by these writers. Additionally, Milton utilization of Classical folklore is illustrative of the Renaissance. Without a doubt, it obviously shows the resurgence of traditional works during this period. Each craftsmanship had been influenced by this inclination, in artworks, the traditional style was another design, the subjects taken from greek folklore started to be increasingly various, Michaelangelo being a decent exemple in both the model and painting field. This resurgence has additionally an effect on design (with the structure of houses, chateaus, official buildign following the guideline of the straight line) , on reasoning ( the Å"raison 

Tuesday, August 18, 2020

Essential Cover Letter Writing Tips For Any Job

Essential Cover Letter Writing Tips For Any Job How to Ace Your Cover Letter Writing Game for the Job Hunt How to Ace Your Cover Letter Writing Game for the Job Hunt A cover letter is essential to your job application because it helps you showcase the things about yourself that you can’t convey in a short resume. This is your chance to stand out from the rest and make sure that your future employer can see who you are, and how qualified you are to join their team. Therefore, it’s essential that you make sure you’re doing it properly. These cover letter writing tips will make a major difference when it comes to finding your new career. 1. Make it Different Than Your Resume Don’t just repeat the content that you’ve included in your resume. Your resume will most likely be attached to your cover letter in the first place, so instead of reiterating the technical stuff on there, showcase more about your personality and experiences. Make your cover letter different than your resume, and you’ll be able to make the perfect first impression. 2. Keep it to a Page Length Don’t make your cover letter longer than a page. Hiring managers don’t have time to read through all of that text, and are likely not going to read more than a page, no matter how awesome you are. 3. Send it as a PDF This is a trick that many people don’t realize is harming their job hunting experience. Not every office has Microsoft Word on their computer system, or another type of software that can open those special files. However, everyone can open a PDF without issue. If someone has trouble opening your cover letter they are likely not going to give you a second glance. 4. Personalize Your Cover Letter Don’t use a generic cover letter for every job you apply to. You may think you’re saving time and being clever, but employers can see right through this and think you didn’t want to put the effort into a personalized letter. If you don’t look like you put in effort, they will think you’re not as serious about the job and move on. 5. Show Them What You Can do For Them Make your cover letter all about what you can do for the company, not what the job means to you. Highlight how your skills can benefit your future role and what you bring to the table, not just why you want the job. 6. Don’t State the Obvious Forget those generic sentences, such as “my name is, and I am interested in this position.” They already know who you are because you’ve written your name at the top of the letter, and they know you’re applying for a job. This is a rookie move that indicates to your future employer that you may not have the experience they’re looking for. 7. Watch Your Tone of Voice There’s a fine line between too formal and too casual. You don’t want to be formal and stiff, but you don’t want to talk to your future employer like you would your best friend. Find that fine line in the middle. Use a Professional to Guarantee You Have the Best Cover Letter Around Don’t leave your future up to chanceâ€" let someone who knows all of the tips and tricks in the business help you with the application process. A professional writer can help you craft the perfect cover letter that’s guaranteed to stand out from the competition and land the perfect job. Order your custom written cover letter now and take your job hunt to the next level. References: Frank, A. (n.d.) Writing a good cover letter- do’s and don’ts. Monster.ca. Retrieved from how-not-to-write-a-cover-letter-canada. Porges, S. (2012). 6 secrets to writing a great cover letter. Forbes. #2f7431ca73d7. The Muse Editor. (n.d.) How to write a cover letter: 21 tips you need to know. The Muse. Retrieved from how-to-write-a-cover-letter-31-tips-you-need-to-know. Essential Cover Letter Writing Tips For Any Job How to Ace Your Cover Letter Writing Game for the Job Hunt How to Ace Your Cover Letter Writing Game for the Job Hunt A cover letter is essential to your job application because it helps you showcase the things about yourself that you can’t convey in a short resume. This is your chance to stand out from the rest and make sure that your future employer can see who you are, and how qualified you are to join their team. Therefore, it’s essential that you make sure you’re doing it properly. These cover letter writing tips will make a major difference when it comes to finding your new career. 1. Make it Different Than Your Resume Don’t just repeat the content that you’ve included in your resume. Your resume will most likely be attached to your cover letter in the first place, so instead of reiterating the technical stuff on there, showcase more about your personality and experiences. Make your cover letter different than your resume, and you’ll be able to make the perfect first impression. 2. Keep it to a Page Length Don’t make your cover letter longer than a page. Hiring managers don’t have time to read through all of that text, and are likely not going to read more than a page, no matter how awesome you are. 3. Send it as a PDF This is a trick that many people don’t realize is harming their job hunting experience. Not every office has Microsoft Word on their computer system, or another type of software that can open those special files. However, everyone can open a PDF without issue. If someone has trouble opening your cover letter they are likely not going to give you a second glance. 4. Personalize Your Cover Letter Don’t use a generic cover letter for every job you apply to. You may think you’re saving time and being clever, but employers can see right through this and think you didn’t want to put the effort into a personalized letter. If you don’t look like you put in effort, they will think you’re not as serious about the job and move on. 5. Show Them What You Can do For Them Make your cover letter all about what you can do for the company, not what the job means to you. Highlight how your skills can benefit your future role and what you bring to the table, not just why you want the job. 6. Don’t State the Obvious Forget those generic sentences, such as “my name is, and I am interested in this position.” They already know who you are because you’ve written your name at the top of the letter, and they know you’re applying for a job. This is a rookie move that indicates to your future employer that you may not have the experience they’re looking for. 7. Watch Your Tone of Voice There’s a fine line between too formal and too casual. You don’t want to be formal and stiff, but you don’t want to talk to your future employer like you would your best friend. Find that fine line in the middle. Use a Professional to Guarantee You Have the Best Cover Letter Around Don’t leave your future up to chanceâ€" let someone who knows all of the tips and tricks in the business help you with the application process. A professional writer can help you craft the perfect cover letter that’s guaranteed to stand out from the competition and land the perfect job. Order your custom written cover letter now and take your job hunt to the next level. References: Frank, A. (n.d.) Writing a good cover letter- do’s and don’ts. Monster.ca. Retrieved from how-not-to-write-a-cover-letter-canada. Porges, S. (2012). 6 secrets to writing a great cover letter. Forbes. #2f7431ca73d7. The Muse Editor. (n.d.) How to write a cover letter: 21 tips you need to know. The Muse. Retrieved from how-to-write-a-cover-letter-31-tips-you-need-to-know.

Sunday, May 24, 2020

Asters Star-Shaped Microtubule Arrays

Asters are radial microtubule arrays found in animal cells. These star-shaped structures form around each pair of centrioles during mitosis. Asters help to manipulate chromosomes during cell division to ensure that each daughter cell has the appropriate complement of chromosomes. They consist of astral microtubules that are generated from cylindrical microtubules called centrioles. Centrioles are found within the  centrosome, an organelle located near the cell nucleus that forms the spindle poles. Asters and Cell Division Asters are vital to the processes of mitosis and meiosis. They are a component of the spindle apparatus, which also includes  spindle fibers, motor proteins, and chromosomes. Asters help to organize and position the spindle apparatus during cell division. They also determine the site of the cleavage furrow that splits the dividing cell in half during cytokinesis. During the cell cycle, asters form around the centriole pairs located at each cell pole. Microtubules called polar fibers  are generated from each centrosome, which lengthen and elongate the cell. Other spindle fibers attach to and move chromosomes during cell division. Asters in Mitosis Asters initially appear in prophase. They form around each centriole pair. Asters organize spindle fibers that extend from the cell poles (polar fibers) and fibers that attach to chromosomes at their kinetochores.Spindle fibers move chromosomes to the center of the cell during metaphase. Chromosomes are kept in place at the metaphase plate by the equal forces of the spindle fibers pushing on the centromeres of the chromosomes. Polar fibers extending from the poles interlock like the fingers of folded hands.Duplicated chromosomes (sister chromatids)  separate and are pulled toward opposite ends of the cell during anaphase. This separation is accomplished as spindle fibers shorten, pulling attached chromatids along with them.In telophase, spindle fibers break down and separated chromosomes are enveloped within their own nuclear envelope.The final step of cell division is  cytokinesis.  Cytokinesis involves the division of the cytoplasm, which separates the dividing cell into two new daughter cells. In animal cells, a contractile ring of microfilaments forms a cleavage furrow that pinches the cell in two. The position of the cleavage furrow is determined by the asters. How Asters Induce Cleavage Furrow Formation Asters induce cleavage furrow formation due to interactions with the cell cortex. The cell cortex is found directly beneath the plasma membrane and consists of actin filaments and associated proteins. During the course of cell division, asters growing from centrioles extend their microtublules toward one another. Microtubules from nearby asters interconnect, which helps to limit expansion and cell size. Some aster microtubules continue to extend until contact is made with the cortex. It is this contact with the cortex that induces the formation of a cleavage furrow. Asters help to position cleavage furrows so that cytoplasmic division results in two evenly divided cells. The cell cortex is responsible for producing the contractile ring that constricts the cell and pinches it into two cells. Cleavage furrow formation and cytokinesis are essential for proper development of cells, tissues, and for proper development of an organism as a whole. Improper cleavage furrow formation in cytoki nesis can produce cells with abnormal chromosome numbers, which can lead to the development of cancer cells or birth defects. Sources: Lodish, Harvey. â€Å"Microtubule Dynamics and Motor Proteins during Mitosis.† Molecular Cell Biology. 4th edition., U.S. National Library of Medicine, 1 Jan. 1970, www.ncbi.nlm.nih.gov/books/NBK21537/.Mitchison, T.J. et al. â€Å"Growth, Interaction and Positioning of Microtubule Asters in Extremely Large Vertebrate Embryo Cells.† Cytoskeleton (Hoboken, N.J.) 69.10 (2012): 738–750. PMC. www.ncbi.nlm.nih.gov/pmc/articles/PMC3690567/.

Wednesday, May 13, 2020

Malignant Iago of Shakespeares Othello Essay - 1721 Words

Pure evil is like a cancerous plague that harms all those who come upon it. In the tragic play â€Å"Othello† by William Shakespeare, Iago is a character that represents pure evil – a malignant cancer to all those around him. His evil is exposed through his choice of words, his ability to manipulate people, and his opportunistic ways. First, Iago’s evil is shown through his choice of words that demonstrate his vulgarity and his sinister intentions. Iago’s language is extremely base and forward; he does show any remorse or sympathy in any situation. For example, Desdemona has recently married Othello; when Desdemona’s father, Brabantio, hears the news he becomes enraged. To make the situation much worse, Iago says to†¦show more content†¦An example of his evil imagery is when he says, â€Å"It is engendered. Hell and night/Must bring this monstrous birth to the worlds light.† (Act 1, sc.iii, lines 396-397). His voracity is seen in this quote; he calls upon hell and night to give birth to his evil plan. The way he uses the word, hell and night, associate him with evil which derives from the word devil. Another example that proves Iago’s evil imagery is when he says, â€Å"Divinity of hell!/When devils will the blackest sins put on.† (Act 2,sc.iii, lines 340- 341). In this quote, Iago, once again calls upon hell but this time describes it as divine. Iago’s sinister thoughts are of evil essence because he calls upon the blackest of sins to aid him in his evil quest. Thus, Iago’s choice of words prove his sinister intentions; which also include his ability to manipulate people. Iago’s evil is also demonstrated by his ability to manipulate people and situations through his words and through his actions. The first victim to fall under Iago’s manipulative spell is the half witted Roderigo. Iago recognizes that Roderigo is consumed by lust for Desdemona and would go to the extremes to make her his own. Iago convinces Roderigo that the only way to win Desdemona’s heart is to give her money; â€Å"...Put money in thy purse...† (Act 1, sc. iii, line 339). However, Iago is able to manipulate Roderigo’s infatuation and make himself a profit by taking the money intended for Desdemona andShow MoreRelatedAp Lit- Othello Prompt-1979 Essay628 Words   |  3 Pagesthink.   Avoid plot summary. A man falls into a violent epileptic shock from sheer anger and jealousy. Othello is an aspiring man, who under delusional rage, allows revenge to blind him and so he betrays the trust of friendship and marriage. Actions alone can merit the characterization of evil simply because some deeds are too purely vicious and malignant, however William Shakespeare’s Othello creates a character of far greater intricacy than sole action- intricacy demonstrated by the developmentRead MoreOthello Character Analysis Essay801 Words   |  4 PagesCharacter Analysis of Othello in William Shakespeare’s â€Å"Othello† The main character, Othello, in the Shakespearean play Othello, is a man of many strengths, but also a man of great weakness. The play is center around Othello’s downfall despite Shakespeare presenting him as a distinguished and respected soldier. He is also depicted as courageous and loving to his wife Desdemona. However, Othello starts to show his insecurities and weaknesses during the play. 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Wednesday, May 6, 2020

Starbucks Marketing mix Free Essays

Below is a table for you to apply the elements of marketing mix (7Ps) to your selected business organisation. Starbucks Product and service -Starbucks stores offer a choice of regular or decaffeinated coffee beverages, a special â€Å"coffee of the day,† and a broad selection of Italian-style espresso drinks. In addition, customers could choose from a wide selection of fresh-roasted whole-bean coffees. We will write a custom essay sample on Starbucks Marketing mix or any similar topic only for you Order Now When you walk into the Starbucks, you notice they are promoting specialty rinks or products within the store. For example they promote their new coffee by giving free samples to their customers and that maximise the publicity of the product and generate revenue for the business. Packaging Creative and innovative packaging is what Starbucks does so that they can be seen and get noticed in the crowded market of coffee. For Example they redesign the packaging of their coffee to recreate the shopping experience and quickly identify the coffee by roast. The new packaging of their coffee gets the attention of new ustomers because customers can choose what kind of coffee you want Just by looking at the package (different colour, message). Price -Price and pricing is one of the most important elements of the marketing mix, as it is the only mix, which generates a turnover for the organisation/business. In July 2013 Starbucks decided to raise the price of their beverage by 1%, they claim that the price increase is due to rising labour and non-coffee commodity costs. Starbucks raise prices to maximize profits from these price insensitive customers who now depend n their strong gourmet coffee. Rather than trying to compete with cheaper chains like Dunkin, Starbucks uses price hikes to separate itself from the pack and reinforce the premium image of their brand and products. Place -Starbucks takes a thoughtful and strategic approach when choosing their store locations, carefully considering many factors including community demand. We are always looking for great locations to both better meet the needs of our current customers and to reach new ones. They did research on different areas before utting a store there, based on things like demand, traffic and parking, they may conclude multiple stores will serve customers better. People The baristas (employees) are the foundation of Starbucks. â€Å"When it comes to providing Starbucks customers an exceptional experience, our baristas are as important as the quality of the coffee that we serve†. http://www. starbucks. com/ Baristas really are the face of Starbucks. They are an important part of their customers’ day, and experts in handcrafting delicious, perfect beverages. Connecting nd creating the moments that make a difference in each person’s day. Processes Starbucks uses coffee from different origin. I will choose one of them and describe the process from the supplier to the customer. Decided to take a look at the Ethiopian coffee, as his name says it came from Ethiopia, it is a medium-bodied coffee who offers soft, velvety notes of dark chocolate, subtle hints of peppery spice, and sweet, mandarin-like citrus for a balanced and approachable taste in the cup. From Ethiopia to the Starbucks manufacturer where the coffee is roasted packages and directly end to their stores where the coffee is available for customers. Physical evidence Starbucks provides information on its products, business partnerships, and career opportunities on its website. The famous Starbucks Logo (which is green and features a partially nude siren) has stayed largely unchanged since its origin, However it has been altered to adjust to international sensibilities. Starbucks uses white cups with their green logo on it, it comes with different sizes. It was specially design to resist heat, mainly because they serve hot beverage. It also comes with a lids. Branding The Starbucks brand has amazingly been able to create a reputation for itself as a very hip and mainstream coffee hub. People of all ages, including adults and young teens, are flocking to this coffee franchise to enjoy all the different caffeinated and specialized drinks it has to offer. Over the years, the Starbucks brand has cleverly re- branded its products and coffee cups in order to cater for a more modern generation and the company has benefit from it as a result. How to cite Starbucks Marketing mix, Papers

Tuesday, May 5, 2020

Australian Accounting Standard Environmentâ€Myassignmenthelp.Com

Question: Discuss About The Australian Accounting Standard Environment? Answer: Introduction The present research paper aims to discuss and analyze the Australian accounting standard setting environment. In this context, the report presents a literature review in relation to the procedures adopted by the AASB for incorporating changes into international accounting standards. Also, it demonstrates the process through which AASB adopts local and Australian issues into Australian accounting standards. In addition to this, a report is presented at last in response to the call for comment in relation an Exposure Draft ED 116 on the AASB website. Literature Review International accounting standards changes adoption into the Australian accounting standards As per the information obtained from Australian Accounting Standards Board (2017), the AASB (Australian Accounting Standards Board) develop accounting policies and procedures to be followed by the businesses operating within the country for developing their financial reports. The accounting policies and procedures adopted by the AASB are developed in accordance with the IASB (International Accounting Standard Board) rules and conventions. The AASB has made the Australian accounting standards as equivalent to IASB in the year 2004 as pre the strategic direction of the Financial Reporting Council. The AASB complies with the IASB standards by integrating the content and words of the International Financial Reporting Standards. The AASB modifies the content of IASB in accordance with the legal environment of Australia. The AASB modifies the wording of the IASB as per the Corporations Act 2001 without affecting the substance of the requirements. The AASB aims at ensuring highest quality o f financial reporting in Australian business firms by adopting the IASB standards (Australian Accounting Standards Board, 2017). According to Deegan (2012), the modifications adopted by the IASB are adopted by the AASB as per the strategic direction of the Financial Reporting Council. The modifications are also included by the AASB work program with varying level of involvement that can be substantive or non-substantive. The IASB regulatory adopts and integrates changes into the accounting standards with the aim of improving the quality of financial reports. The Australian stakeholders provide recommendations to AASB for consideration of the new issues adopted by the IASB for improving the relevance and reliability of financial reports. The AASB develops a project proposal in relation to the proposed changes that identifies and illustrates the potential benefits raising form adoption of the IASB changes. The project proposal also outlines the cost of undertaking the proposed changes and analyzes the availability of resources for their successful adoption. The project proposal is reviewed by the AASB for taking decision in relation to whether the project should be considered or not. The decision of the Board to not add a topic to the AASB conventions as per the IASB changes is reflected as formal report into agenda rejection statements. However, in the situation of adopting the proposed changes, the AASB develop an agenda paper addressing the scope of issues, alternative approaches and benefit realized (Deegan, 2012). As per the information obtained from AASB adoption of IASB standards by 2005 (2005), the proposed change is implemented by taking into consideration the relevant materials from other standard-setting accounting bodies such as IASB and New Zealand Accounting Standards Board. The AASB needs to comply with the Australian Securities and Investments Commission Act (ASIC) 2001 at the time of adopting the IASB changes. The implementation of each and every IASB standards needs to be in accordance with the ASIC Act 2001. The Financial Reporting Council has mandated AASB to adopt standards equivalent to IASB for enabling the business entities in Australia to compete effectively in the foreign markets. This was mainly done to promote the development of Australian business firms and to promote their goodwill in the international market. This will help the Australian forms to attract investors from the overseas market thus promoting their growth and development. The compliance of Australian busin ess firms with the IASB financial reporting requirements will help in making their financial reports more understandable, comparable, relevant and reliable in the eyes of foreign investors. This is essential for developing the investor confidence in the Australian economy thus promoting the country long-term economic growth (AASB adoption of IASB standards by 2005, 2005). Local, Australian issues Incorporation into the Australian accounting standards by AASB Patel and Chand (2011) stated that the AASB in Australia holds the responsibility of developing accounting rules and standards for all type of reporting entities that includes profit and non-profit entities. However, IASB standards are mainly developed in relation to provide guidance for-profit entities in developing the financial reports. The AASB additionally includes the financial reporting requirements for non-profit entities that do not have any impact on the requirements in relation to for-profit entities. Thus, it can result in the development of a situation where a non-profit entity complies with the AASB standards and inconsistent with IASB standards. This is because the additional requirements stated by AASB for non-profit entities do not comply with IASB financial reporting requirements. As such, the local Australian issues are incorporated by the AASB through stating the additional disclosures. The AASB also contains a commentary for providing guidance to the domestic bus iness entities for dealing with the local issues. The commentary is not equivalent to the IASB standards but provides benefit to the local firms for complying with the AASB rules and conventions (Patel and Chand, 2011). Williamson (2004) stated that the AASB has also maintained that such additional disclosures does not contradict with the IASB standards but is only meant for resolving the situations that are faced by businesses while operating in the Australian environment. The AASB in developing additional requirements for dealing with local issues complies with the ASIC Act. The Act proves to be helpful for the board in developing the requirements about allocating scare resources, reducing the cost of capital and protecting the investor confidence in the Australian business market. The AASB also includes an Australian application paragraph for mentioning about the Corporations Act 2001 in order to deal with the local issues. The corporations Act 2001 helps in the incorporation of local issues prevailing in the Australian business environment into the AASB standards. However, AASB for adopting the local issues ensures that these additional requirements do not have any impact on the substance of the financial reporting requirements adopted as per the IASB standards (Williamson, 2004). Report Likely impact on company accounting if the recommended changes are written into IAS 116/AASB 116 The Exposure Draft ED 116 of IASB proposes to integrate changes in the IAS 16 of Property, Plant and Equipment. The amendment states that an entity should not deduct from the cost of an item belonging to property, plant and equipment the sales proceeds realized from selling items while bringing the asset to the desired location. Thus, as per this change an entity should not deduct from the cost of an item of property, plant and equipment any sales arising from testing the equipment before it is available for use. The business entities are entitled to recognize the sales proceed in its profit or loss. The likely impact of this recommended change if written into AASB 116 is that they have to recalculate the carrying amount of property, plant and equipment initially by recognizing each of the items of property, plant and equipment. This can be very time-consuming for business entities (AASB Exposure Draft: ED 280, 2017). Likely impact of the change on countries with higher exposure to manufacturing operations The entities that operate in manufacturing sector are most likely to get impacted by the respective recommended changes of the IASB. As such, the countries with higher exposure to manufacturing operations need to integrate the proposed changes into their national accounting standard setting bodies for its effective compliance (AASB Exposure Draft: ED 280, 2017). Effectiveness, or fairness, of trying to incorporate a "one size fits all" approach with international Accounting standard The effective compliance of all the IASB standards by the national accounting board such as AASB would prove to be helpful in overcoming the disparity in financial reporting. This will help in developing uniform and comparable financial statements that can be easily understood by the end-users. However, in some situations such as the recommended change proposed by IASB in relation to IAS 116, that are narrow in scope should be adopted by the countries that have higher exposure to such changes. The recommended change in IAS 16 is most likely to impact the countries with higher manufacturing operations. Thus, in such cases, the national accounting board should disclose additional requirements to comply with the IASB changes effectively. The countries with less exposure to the proposed change should formally report the agenda under agenda rejection statements. This will help in removing the unnecessary burden on the financial reporting requirements of other national accounting boards. T hus, the national accounting board cam modify their reporting requirements if the need arises in relation to proposed change by proper declaration that it does not impact the substance of reporting (Williamson, 2004). Conclusion It can be summarized form overall discussion, that national accounting boards such as AASB should develop their accounting standards as equivalent to IASB for overcoming disparity in financial reporting globally. References AASB adoption of IASB standards by 2005. 2005. [Online]. Available at: https://www.aasb.gov.au/admin/file/content102/c3/Background_to_AASB_adoption_of_IASB_standards_by_2005.pdf [Accessed on: 23 August, 2017]. AASB Exposure Draft: ED 280. 2017. Property, Plant and Equipment Proceeds before Intended Use. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/ACCED280_06_17.pdf [Accessed on: 23 August, 2017]. Australian Accounting Standards Board. 2017. [Online]. Available at: https://www.aasb.gov.au/Home.aspx [Accessed on: 23 August, 2017]. Deegan, C.M. 2012. Australian Financial Accounting. McGraw-Hill Australia. Patel, C. and Chand, P. 2011. Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region. Emerald Group Publishing. Williamson, M. 2004. International Accounting Standards and their Impact on Resource Industries in Australia. Ampla Yearbook, pp.534-545