Thursday, May 21, 2020

The Right Way to Write a Paragraph Essay

The Right Way to Write a Paragraph EssayIf you are thinking about on composing a passage article, at that point you have perused all the privilege and important focuses. The initial step to take in this course is to know the style of composing a passage exposition. It is likewise essential to realize which arrangement is increasingly appropriate for you and your article. So let us attempt to address these inquiries and illuminate you in this article.Answering the inquiry - What Style of Writing a Paragraph Essay? The simplest and the most well known method of composing a passage paper is known as the Word variant. Numerous individuals utilize this kind of article composing strategy to gather a lot of data and afterward the following sort of section paper is known as the exposition by methods for the numbered paragraphs.This sort of paper is utilized by numerous understudies when they are reading for a test. An exposition is short and brief. This strategy is reasonable for understudie s who need to place the content as a section and afterward put in quantities of passages to delineate the ideas or information.This sort of paper has few passages, which make the exposition less troublesome and simpler to fathom than different strategies for composing a passage article. It is exceptionally mainstream among understudies in schools just as in the universities.To compose a section paper utilizing this style of article is really a sort of composing propensity. It is a decent propensity to rehearse before you begin chipping away at the article that you will be writing.Writing a passage exposition on various subjects in your scholarly investigations may bring about a vastly improved scholastic record than if you compose a solitary long paper. It is so in light of the fact that the paper gives the necessary data in the base time. With sections, the paper author can use everything of time to communicate the appropriate information.But in the event that you have chosen to ut ilize a technique for composing a passage exposition, you should know a few factors that may influence your article in a negative manner. It is imperative to incorporate these variables when composing a passage paper. These elements incorporate language style, which can be casual or formal.You ought to likewise look at on different sorts of organization that might be fitting for you, before you decide to compose a passage exposition. These components are acceptable signs of the arrangement of your paper. So when you pick a style of composing a section exposition, you can conclude as per your comfort for the paper.

Saturday, May 16, 2020

Porters Five Forces and the Driving Force of Change - Free Essay Example

Sample details Pages: 4 Words: 1070 Downloads: 2 Date added: 2017/06/26 Category Marketing Essay Type Narrative essay Level High school Did you like this example? Porter 5 forces and driving force of change Rivalry among competing sellers High Airlines industry experiences intense competition. It looks like the industry is in the business cycles maturity stage where buyer demand grows slowly and number of competitors appears to maintain the same with equally distributed market shares. In the pre-post airline deregulation era, air routes and price were established by the federal government. After the Deregulation Act of 1978, as the government gave more control power to airline carriers, the industry turned into an aggressive price competition for many reasons. First, airline carriers have very high fixed cost and narrow profit margin. Majority of operation costs come from the cost of planes, gasoline, airports landing fees, high-technology monitoring systems and the needs to meet government safety requirements. Moreover, labor costs for pilots and flight attendants, which are the largest expense according to Air Tra nsportation Association, do not depend much on how many passengers attending on the flights. On the other hand, variable costs for extra gasoline and food per passenger are insignificant. Under these high fix-costs and low variable-costs circumstances, flight carriers are motivated to undercut each others, for sales from every extra seat will go directly to their margin. Second, products of airline industry are weakly differentiated and buyers switching costs are low. Even though competitors try to build up their brand identities, consumers do not respond well with this differentiation strategy. While business travelers, who accounted for 30% of US total travel expenditure in 2013 may consider the total hours spent on flights and transitions, the rest 70% travel expenditure which come from leisure travelers tend to make their purchase choices heavily depended on price factor. Even though the airlines made effort to sustain customer loyalty by the introduction of frequent flier pr ograms, this competitive advantage soon gets less relevant because of similar membership offers and low-cost strategies across the whole industry. Third, consumer demand in airline industry has not totally recovered since September 11 incident. After September 11, 2001, the world enter global recession because of low consumer confidence in spending. Airline industry suffered not only from economic recession but also from consumerà ¢Ã¢â€š ¬Ã¢â€ž ¢s safety concern on flights, which led to huge drop in air traveling. Lastly, significantly high capital investment and advanced technology enable price transparency and comparison also contribute to intensity of the market. Potential new entrants low Airline industry faces low threats in new airline entrants because of large initial capital investment and high cost to meet government regulation. Even though airplanes and the right to use gates could be leased to reduce startup cost burden, the license process is very complicat ed and can take approximately one year. After that, they have to operate under frequent monitor by the Federal Aviation Administration and the Department of Transportation. As the competition is already intense and products offered are not well differentiated, existing incumbents are likely willing and able to contest new entry easily by lowering their price. Moreover, even though buyers switching costs are low, people hesitate to purchase from new brand. Because flight tickets are generally expensive and people give high concern for safety aspect, consumers tend to trust brands that have established for long period of time. It is also worth to pay some attention to the possible threat in the future from foreign competitors. The US government currently forbids foreign airlines to fly domestic routes to protect American jobs. If this restraint is lift off in the future, the competition will become much more intense when consumers are exposed to more options. Substitutes low Consumers can choose other mode of transportation such as car, bus, train or boat to substitute airplane. Advanced technology has made these form of transportation more efficient in domestic travels, especially over short distance. There is switching cost, in which time is the most concern factor, and it varies depending on available routes, time, budget and purpose of travel. Ocean transportation is the least attractive in term of speed concern. Fuel-efficiency technology has recently created more cost-advantage opportunity for ground transportation firms. However, plane is still the fastest and most convenient form of transportation. Beside, advanced technology which enable online business meeting (e.g. Skype) can be counted as substitutes for business-purpose travels. Supplier high The primary suppliers are airplane manufacturers and fuel. There are two dominant airplane manufacturers in the world: Boeing and Airbus, and they account for most of the market share in the worlds aircraft manufacture industry. Because of their monopoly power, they also hold strong suppliers bargaining power to the airline industry. It is very hard for airline companies to switch suppliers. Because planes are very expensive, most companies build long term contracts and have long term loan agreements with their suppliers. It is also extremely difficult for airline companies to establish their own manufacturers dued to the complexity and high capital cost of the products. Airline companies can integrate horizontally with each other to make larger airplane order for larger discount. Aviation fuel suppliers do not pose threat to the industry as the product is a commodity. Aviation fuel price depends on market forces and geographic-political factors. Buyer medium Even though airline services are quite standardized across the industry, which leads to low switching cost, buyers do not have much bargaining power over firms. Ticket websites such as Kayak or Travel ocity enable consumers to browse and compare flight information and prices easily, still people do not have negotiating power on price. On the other hand, transparency in price and readily available information allows airlines companies to easier extract consumer surplus by engaging in price discrimination. Popular routes which are offered by multiple airline carriers and relevant substitutes usually have competitive price, while long-distance flights that have limitation in schedules, hubs and available carriers usually overcharge consumers. Work cited Kost, John M. Effects of Airline Deregulation. [Mackinac Center]. October 19, 1988. Accessed March 18, 2015. https://www.mackinac.org/6358. Cederholm, Teresa. Lower Fuel Price, Merger Success Lift American Airlines in 2014. Successful Merger and Integration Efforts Boost American in 2014. February 24, 2015. Accessed March 18, 2015. https://marketrealist.com/2015/02/successful-merger-integration-efforts-boost-american-2014/. Cederholm, Teresa. The Airline Industrys Growth and Impact on Economic Prosperity. Share of Leisure and Business Travel. December 29, 2014. Accessed March 18, 2015. https://marketrealist.com/2014/12/leisure-business-travel-share-importance-us-travel-expenditure/. Davis, Marc. The Impact Of 9/11 On Business. Investopedia. September 6, 2011. Accessed March 18, 2015. https://www.investopedia.com/financial-edge/0911/the-impact-of-september-11-on-business.aspx 14 CFR Part 121 Air Carrier Certification. 14 CFR Part 121 Air Carrier Certification. Accessed March 18, 2015. https://www.faa.gov/about/initiatives/atos/air_carrier/. Don’t waste time! Our writers will create an original "Porters Five Forces and the Driving Force of Change" essay for you Create order

Friday, May 8, 2020

Essay Topics For Cbest - Learn How to Score a Perfect Test!

Essay Topics For Cbest - Learn How to Score a Perfect Test!Practice essay topics for Cbest exams are difficult. The exam questions come out all of a sudden, especially with the large number of choices that the College Board puts before you. You could throw a football at the wall and come up with no solid answer.When you know what to write about on a practice essay topics for the Cbest exam, you'll be ahead of the game. Study up on the major topics for the course, as well as the lesser known ones. This way, you'll know exactly what areas you need to be spending your time on.There are many great practice essay topics for Cbest exams online. Most of them are built around one topic or one big topic in chemistry. Take the time to look at these topics and find some keywords that you'll use to build your essay around.Make sure you are ready to study when you go to write the essay topics for Cbest exams. If you don't have the time or simply can't commit to your writing, then stop everything and get it done. Once you've finished a few practice essays for Cbest exams, it's not hard to put together an entire essay. It's something that has to be done!If you're not sure what to do next, head over to your favorite search engine and type in 'practice essays for Cbest exams.' There's bound to be a bunch of different articles like this around. Take the advice you find to be your guide for writing an essay. You should always be on the lookout for ways to improve your writing skills, and these articles will help you with that.Here are some of the biggest topics you should focus on when you're practicing essay topics for Cbest exams. Chemical biology is an important topic to have a look at, especially if you plan on studying chemical in the future. The reason is because most chemistry topics that cover the whole class work. However, they are only taken one time, so you have a good chance of writing a quality essay with some practice topics for Cbest exams.Chemistry is also the lar gest topic of the entire chemistry class. While it is a very broad subject, it is always used in a test or during a research paper. If you want to be up for the test, or if you need to write a research paper, then this is the best topic to keep in mind.Another one of the big topics that should always be kept in mind when you're practicing essay topics for Cbest exams is organic chemistry. It is one of the easier topics to write about and will usually only show up in a research paper or essay. You should try to write an essay on organic chemistry if you're planning on writing about the chemistry in your classroom. Keep in mind that there are many other subjects that are worth studying for when you're taking practice essay topics for Cbest exams.

Wednesday, May 6, 2020

Analysis of Cervantes Techniques in His Literary Works Essay

It goes without saying, that as readers most of us look forward to the conclusion of novels, sometimes choosing to ignore details that we find negligible to the advancement of the plot. However Cervantes seems to ignore this trait, constantly interrupting his stories at critical moments. This technique not only builds suspense and tension, but also helps prove a point about the readers; they are not just passive audience members, but rather participants in this sometimes convoluted story. While some critics have scrutinized Cervantes for having placed tales that seem almost â€Å"out of place,† it is clear that these tales do in fact incorporate some of the larger themes that Cervantes tries to emphasize throughout the novel, one being that†¦show more content†¦Similarly, Grisà ³stomo has never met the Marcela he talks about, yet is still willing to kill himself when she supposedly rejects him. In the end, both Don Quixote and Grisà ³stomo end up risking their lives for these women, adding to Cervantes’ idea that women are the demise of men, driving them to insanity. Similarly to the story of Grisà ³stomo and Marcela, the â€Å"Tale of Inappropriate Curiosity,† seems to also convey this idea that women cause men distress, leading to their demise. In the â€Å"Tale of Inappropriate Curiosity,† Anselmo decides to test just how loyal his wife, Camila, is. Anselmo decides that the only way to really know whether Camila is faithful or not is to put her to a test of great temptation. Anselmo therefore demands that his friend Lotario attempt to seduce Camila. At first Camila resists the temptations, however as time goes on, both give in, and both betray Anselmo. Just as the other women in the novel, Camila is able to drive Anselmo insane and eventually lead to his downfall. Interestingly enough, just like Marcela and Dulcinea, Anselmo seems to create this image of Camila that is almost made up, and because of that he is led to h is downfall when Camila does end up cheating on him. Cervantes again in this story seems to portray this idea that women do lead men to do crazy things, for just as Quixote is led to go out and fight for Dulcinea, Anselmo is lead to test his wife’s loyalty even though she neverShow MoreRelatedEssay on The Ambiguity in Hawthornes Young Goodman Brown1587 Words   |  7 PagesThe Ambiguity in â€Å"Young Goodman Brown†      Ã‚  Ã‚     The literary critics agree that there is considerable ambiguity in Nathaniel Hawthorne’s â€Å"Young Goodman Brown.† This essay intends to illustrate the previous statement and to analyze the cause of this ambiguity.    Henry James in Hawthorne, when discussing â€Å"Young Goodman Brown† comments on how imaginative it is, then mentions how allegorical Hawthorne is, and how allegory should be expressed clearly:    I frankly confess that I haveRead More Ambiguity in Hawthornes Young Goodman Brown Essay1743 Words   |  7 PagesThe glare of contemporary reality immobillized his imagination. He required shadows and half-light, and he sought a nervous equilibrium in ambiguity. . . . Where traditional allegory was secured in certitude, however, Hawthorne’s allegorical proceedings yield only restlessness and doubt. The stable system of correspondences that tied allegory’s images and ideas together was lodged squarely upon the religious orthodoxy that Hawthorne rejected. In his belated version of the sacramental world, the linksRead More The Theme of Hawthornes Young Goodman Brown Essay2278 Words   |  10 Pagessorts, because he repeatedly confuses the issues by shying sway from them, because he often talks of his fiction in terms of misty legends and faded blooms, because, in short, he seems frequently to disclaim his own vital interests, we must take care not to lose from sight tho se aspects of his work that are most essential to his vision. . . . (2)    This indefinete approach toward situations in his writings makes Hawthorne very ambiguous. Henry James in Hawthorne says that the reader has to fumble

Tuesday, May 5, 2020

Auditing Plan for MYOB Group Limited for Accountability Journal

Question: Discuss about theAuditing Plan for MYOB Group Limited for Accountability Journal. Answer: Introduction Audit plan is a process of assessing the audit risk, and setting materiality levels. It a documentation of auditors explaining the clients financial systems and internal controls (Arens, 2007). An audit plan enables the auditor to understand the client business and the environment that it operates in. The audit plan is drafted after and agreeing on letter of engagement. The plan sets the audit objectives that have to be met at the end of the auditing process. The audit plan outlines the priorities that are cost effective, ensures sufficient evidence is generated from audit work, outlines direction and control of daily audit works, ensures sufficient attention is spent on critical areas of the audit work and ensures auditing is completed within specified time and cost budget (Christopher, Sarens, and Leung, 2009). Therefore, an audit plan is an important document in auditing process in order to provide true and fair opinion on the financial statements of an organization. The following write up is an auditing plan for MYOB Group Limited. The write up will also discuss the MYOB Company to gain the knowledge of the business and the environment that it operates in. Knowledge of the business MYOB is a public company listed in Australian Stock Exchange (ASX). MYOB is multinational informational technology company with headquarters in Glen Waverly, Victoria State in Australia. The Company was started in 1991 in Australia. The word MYOB is an abbreviation of Mind Your Own Business. The company specializes in providing accounting, tax, and other IT services to medium and small businesses. The MYOB Company is led by Tim Reed as the Chief Executive Officer and Richard Moore as the Chief Finance Officer. MYOB limited is a leading company in providing cloud based business solutions in management. The company provides their services to more than 1.2 million accountants, enterprises, and book keeping in New Zealand and Australia. The Company has 1400 employees. The company operations are divided in three segments; SME Solutions, Enterprise Solutions, and Practice Solutions. The SME solutions include provision of accounting software such as payroll, tax, accounting, and other business management solutions. The practice solutions provide practice software to over 40000 accountants. Practice software includes; practice management, company secretarial, insolvency, and accounting solutions. The company also provides enterprise software such as ERP and HRM software to over 7000 large and medium businesses. MYOB vision is to make businesses succeed by making every facet in business easier. The company mission is to create and deliver business management tools that lead the market in raising productivity of businesses in New Zealand and Australia. The Company strategy is to build a leading market platform that delivers seamless connection between SMEs, advisors, and the accounting ecosystem. Therefore, MYOB is a fast expanding business through first to the market cloud position. The company is highly affected by change in information technology system. Auditing objectives The objectives of the MYOB audit work to establish if the financial statements are; Free from Material Misstatement There is no fraud or error The auditing objective will enable the auditor expresses an assurance and reasoned opinion about the financial statements of MYOB. Audit Scope The audit scope of the audit is MYOB 2016 financial year. The fiscal year starts on 1st January to 31st December 2016. The audit will be done on the financial statements to establish if there is material misstatement. Materiality The benchmark for materiality will be profit from operations before tax. The bench has been chosen because of the nature of the industry that MYOB operates in. The company is also involved in aggressive strategy that is innovation to lead in cloud based business management tools. This means that the company profits are highly volatile from one year to another. The materiality level will be set on 5% of the profit from operations before tax. Any account that will have more than 5% misstatement will be declared materially significant and if an account or balances misappropriated or misstated are 5% less of profit from operations before tax will be declared materiality insignificant. This means that balances misappropriated or misstated behold 5% can have impact on the financial statement of the company and any balances below 5% of the profit from operations before income tax does not have an impact on the financial statements (Shah, 2012). The 5% materiality level has been chosen because the auditing works is for a profit company and can influence the decisions of stakeholders. Therefore, the MYOB audit will use 5% materiality level of profit from operating before tax to declare significant of a balances when making opinion on the Companys financial statements. Significant Accounts in MYOB Financial Statements The following are accounts that can go wrong in MYOB financial statement; Inventory account: The inventory account is in the risk of misstatement arising from underestimation or overestimation. The inventory account can be wrongly valuated or calculated when being recorded to the financial statements (Soh, and Martinov-Bennie, 2011). Cash account: This account is at a risk of misappropriation. Transactions by cash can easily be misappropriated from the company by individuals in handling the cash compared to credit or online transactions. Property, equipment, and plant account: This account is faced with several risks to misstatements. The account is affected by valuation as a result of depreciation. This means that the account can be valued using a subjective method that can lead to understatement of the account (Elder, Beasley, and Arens, 2011). Receivable account: This account is at a risk of understatement for allowable from doubtful account. This means that there is a problem in valuing the debtors accounts either by closing the account or allowing for write off (Legoria, Melendrez, and Reynolds, 2013). Expenses accounts: This account has a risk of being misappropriated. The entry of the financial data in this account can be easily be omitted or an error in entry that can result to the account being misappropriated. The expense account is also complex due to the large number of entry (Keune, and Johnstone, 2012). Auditing Budget The budget allocation for the audit is $400000 as indicated in the engagement letter. Conclusion The auditing plan above of MYOB Group Ltd will therefore be success following the analysis in the plan. The plan has discussed the MYOB Group Ltd that enables understanding of the business, the industry of operation, challenges, and products produced by the business. The plan also defines the objectives and the scope of the audit creating focus and direction of the audit work. Lastly, the audit report sets the materiality level and significant account in MYOB financial statements. Therefore, the audit plan will enable the management of the audit work in MYOB for 2016 financial year. References Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., 2007. Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Christopher, J., Sarens, G. and Leung, P., 2009. A critical analysis of the independence of the internal audit function: evidence from Australia. Accounting, Auditing Accountability Journal, 22(2), pp.200-220. Elder, R.J., Beasley, M.S. and Arens, A.A., 2011. Auditing and Assurance services. Pearson Higher Ed. Keune, M.B. and Johnstone, K.M., 2012. Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees. The Accounting Review, 87(5), pp.1641-1677. Legoria, J., Melendrez, K.D. and Reynolds, J.K., 2013. Qualitative audit materiality and earnings management. Review of Accounting Studies, 18(2), pp.414-442. Soh, D.S. and Martinov-Bennie, N., 2011. The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), pp.605-622. Shah, M., 2012. Ten years of external quality audit in Australia: evaluating its effectiveness and success. Assessment Evaluation in Higher Education, 37(6), pp.761-772.