Essay About Harm Of Computer Games

Essay About Harm Of Computer Games Games are inevitable in the life of modern people. In the past there were only two kinds of games available to people: outdoor or indoor. But today the interest of youngsters is tied to various video games. Children go mad about those and, unfortunately, some parents don’t pay enough attention to this problem. They are happy to enjoy their free time without any worries considering where their kid is, or what active outdoor game to invent for him. But such behavior can bring about many unhappy results. In order for children to develop, they need to be in motion, to be involved in many different activities. But when playing a video or computer game, neither their muscles, nor intellect is trained. Children can even become addicted to this dangerous activity and will stop communicating with their friends. They will end up alone having no real life, just a virtual one. However, there is a way for children to play some games on computer without any serious harm for their health and development. Parents just have to limit the time of computer usage for kids and allow them to play only those games that are beneficial for development of main skills and intellect. A couple of hours per day will be enough for educational purposes. The kid will learn some new skills and then can go into the street and play some active games or practice the newly-acquired knowledge. To sum up, it is up for parents to decide what is

Death of Trust Essay - 1235 Words

In the classic American drama â€Å"Death of a Salesman,† Arthur Miller spins a profound and complex narrative around a deluded and shallow shell of a man. In a story overflowing with intimations about the nature and morality of man and the ramifications of mistruths and fantasy, there is one message easily held as predominant: that of Willy Loman’s futile pursuit of the American dream and the reality of its death within him—and the unfortunate sector of humanity that he embodies. This interpretation is so dominant and alluring, in fact, that it neatly obscures a more subtle message seeded patiently by Miller throughout the narrative. While the death of the American dream might be lamentable, it is the death of trust in â€Å"Death of a Salesman†Ã¢â‚¬ ¦show more content†¦Though Willy does not know Singleman personally and thus could have no idea of the measure of the man’s amiability, Willy nonetheless considers him the epitome of a â€Å"well -liked† individual. Thus Willy’s fixation with being â€Å"well-liked† throughout the course of the play is not meant to be taken entirely literally—in Willy’s mind, being â€Å"well-liked† is apparently equivalent to being trusted. It is for this reason that he goes to every length to maintain the trust and associated respect his family has for him, going so far as to layer lie over lie until, ironically, neither he nor his family can truly trust themselves to sort fantasy from reality. Despite his arguable hand in these proceedings, the sheer number of betrayals of trust Willy endures is enough to arouse sympathy for the misguided man. Just as with his father, the worst of these betrayals are abandonments. When Howard fires Willy after thirty-four years of working for that company, Willy cries out in anguish that Howard cannot cast him off â€Å"like a piece of fruit.† (Cardullo 583) However, the only argument that he can make to Ho ward is predicated not on his skills as a salesman, but on his (probably imaginary) relationship with Howard’s father—Willy cannot comprehend that a man he supposedly helped name could abandon him like this, caught up as he is with the idea that trust such as that earned from years of faithful work is moreShow MoreRelatedGift Tax Essay1615 Words   |  7 Pages(a) What is included in Decedent’s gross estate? Decedent made a transfer within 3 years of death. Under Section 2035(a), nothing is included in Decedent’s gross estate, because it’s a cash gift. However, under Section 2035(b), the amount of the gross estate shall be increased by the amount of any tax paid on any gift made by the decedent during the 3-year period ending on the date of the decedent’s death. 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Greek Mythology Essay Thesis Example For Students

Greek Mythology Essay Thesis Since the days when man lived in caves and struggled to survive, he has wondered about the world that surrounds him. What makes the sun rise and set? Why are there seasons? Where do things go when they die? To the ancient Greeks, there were simple explanations to all these questions it was the gods! Things that seemed unexplainable could suddenly make sense when there were gods and goddesses involved. And these stories of the gods that the Greeks created to help make sense of the universe have survived the years to become a treasured and integral part of the history of the Western world. Everyone knows who Zeus is. But are they aware that Zeus shared his power with thirteen of his sisters, brothers, and children? First there was his sister, Hera, whom he had chosen from his many wives to be his queen. Then there was Ares, their son, who was the god of war. Next was Hephaestus, the god of fire, and his wife Aphrodite, the goddess of love. Another of Zeuss children, Hermes, was the herald of the gods. And then there was Demeter, the goddess of the harvest, with her beloved daughter Persephone on her lap. Next there was Poseidon, the lord of the sea and Zeuss brother, and then the four children of Zeus: Athena, goddess of wisdom; the twins Apollo (god of light and music) and Artemis (goddess of the hunt); and Dionysus, the god of wine. Zeuss eldest sister Hestia also lived with these twelve great gods. She was the goddess of the hearth, and tended the sacred fires of the gods. Finally, of course, there was Hades, the lord of the underworld and the ruler of the dead. He preferred his gloomy palace to the light of the gods world, and chose to stay there. Those were the twelve great gods of Mount Olympus, who ruled in splendor the lives of the mortals below them. But there were also many minor gods and goddesses, nature gods, and of course the many heroes that are involved in Greek mythology, Hercules being perhaps the most famous of these. The Greeks believed that every tree had its wood nymph and ever river had its river god. It was necessary to pray for the approval of these gods before boating across a river or chopping down a tree, lest they meet with disastrous results. Of course, on some occasions, even when one took the precaution of attempting to appease them, the gods might just be in a foul mood and decide to let a human suffer there are many stories like this in Greek mythology. So what did all these gods do all day long other than relax in their comfy palaces? Well, it was the belief of the ancient Greeks that their gods were involved in every aspect of daily human life, that they watched over all that was going on and at times stuck their noses in sometimes to help a beloved devotee, other times to seek revenge on a human who has ignored them, and sometimes just for their own amusement. There was a great deal of fear and distrust involved in the Greeks relationship with the deities, but they did believe with their whole hearts that the gods existed, and that they would protect and care for the devout. Some aspects of the Greeks religion seem barbaric and ridiculous to the modern observer, but that is not really for us to judge. The importance of the ancient Greek religion lies not in their almost blind devotion to the gods, but in the major contribution to modern literature of the Greek mythology. These stories of gods and goddesses interacting with mortals are still familiar, and still enjoyed, by humans worldwide, thousands of years after they were written and told merely as simple tales to explain the unexplainable in life.

Advanced Management Accounting Colombo Frozen Yogurt Essay Example

Advanced Management Accounting Colombo Frozen Yogurt Paper Colombo Frozen Yogurt was acquired by General Mills Incorporated (GMI) in 1994 so GMI could strengthen its product line-up with a small addition to marketing costs. General Mills is a large food service corporation, worth $11.5 billion in net sales, that prides itself on innovation beyond the kitchen (GMI Website, 2003). In Australia, some of GMIs branded products that are merchandised in local supermarkets and shops, are Betty Crocker, Old El Paso Mexican Foods, Fruit Roll-ups and Wheaties Breakfast Cereal. $2.9 Billion of net sales are in the cold perishables section of the food market which includes brands that are known in Australia such as Yopliat, Go-Gurt and the subject of this report, Colombo frozen yoghurts. Colombo entered the ice cream market with an innovative frozen yogurt product, which was considered a healthier alternative to ice-cream. Competitive Environment Shop Locations Originally Colombo chose to market mainly to independent shop owners (Jane Suly, 2000. pg. 67). Profit-maximisation was achieved through the new and repeat guests of the shops and therefore profits were calculated on a per-square-foot basis. Colombo also relied on customer referrals, whereby the total experience of the product brought them back again and advocated to others that the product was of exceptional quality. To compete with other shops, Colombo introduced differentiated products, such as; smoothies, boosters and granitas. We will write a custom essay sample on Advanced Management Accounting Colombo Frozen Yogurt specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Advanced Management Accounting Colombo Frozen Yogurt specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Advanced Management Accounting Colombo Frozen Yogurt specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Impulse Locations The ice-cream market experienced a change in the early 90s where soft-serve yoghurt, was added to food service operators such as; cafeterias, colleges, and buffets. As the industry expanded, in the late 90s two-thirds of the soft-serve markets were a result of impulse locations. However, impulse locations core business is made up on the sales of many other items, and frozen soft-serve yoghurt is only considered an additional product line. This meant that independent impulse locations relied on purchasing quality products at a reasonable price. Therefore, buyers were sensitive at the cost per serving, and also had difficulty understanding profits that they had made from the frozen yoghurts. Colombo Marketing Plan The Colombo marketing plan used a diverse range of strategies to make the acquisition of General Mills a successful one. Before the purchase of Colombo yoghurt, the GMI Foodservice Division, was already marketing a wide-range of products, Colombo was added to the list. GMIs sales force covered both shop and impulse locations (Jane Suly, 2000, pg. 68). Sales Force The Colombo sales force was integrated into the Foodservice sales force to become one. The reaction from the sales assistants whose responsibility it was to market and sell the frozen yoghurt was mixed. Shops were considered reasonably easy to sell to, however, some felt that time was lost assisting impulse customers how to use the machinery. Merchandising Promotions The use of neon signs, and other forms of advertising, and the costs incurred to display these forms of advertising, was charged to shops. These signs were used as a tool to encourage potential customers to enter the shop and purchase the frozen yoghurt. Previously, General Mills provided the advertising to shops at no cost, however, they then stopped charging for it. Sales people were well aware that many impulse locations did not even display the advertising, which ultimately did not have an effect on profits, as impulse locations accounted for two-thirds of the soft-serve market. Pricing Promotions The most reliable marketing tool to that of Colombo was the use of promotional events. Although the deals were generally within the vicinity of $3-5, General Mills used these promotions as an opportunity to take advantage to sell products that might otherwise be featured. Price was not considered a factor to shops, however, the shops were always well aware that promotions were to take place, and ultimately, took advantage of the situation. ABC at Colombo Activity Base Costing (ABC) allocates overhead costs to a product or service, based on the costs of activities that are needed to make a product or conduct a service (Ingram, Albright, Hill, 2001, pg. 177). The information gathered on the costs of a product or service are supposed to be much more accurate than any other forms of traditional costing. This is because a particular product or service that may require more value addition than compared to another product or service. With traditional methods of costing, other products that are made by that company may carry 1 product burden and therefore that 1 product may not be as profitable as once thought. Hence ABC provides management more accurate costs so they can make strategic decisions such as to stay with a particular customer, to stay in a particular market or to stay with a particular product. The list of strategic decisions can be endless. With GMIs acquisition of Colombo, the cost structure for Colombos frozen yoghurt was also affected. Under a traditional method of costing, Table 1 shows Colombos individual product costs. With a model in place for ABC and cost pools defined, the Table 3 shows what the new costs and profit were calculated using the ABC system and compared to the traditional costs and profits. As it can be seen from table 3, the profitability changes from 1 segment to another rather drastically. With allocation of overheads directed to cost drivers in the cost pools, the costs associated with selling to shops is far less than the costs to impulse locations. The impulse segment is almost unprofitable, only at 3%, whereas the margin for the shops is around 29%, which could be very high if compared to an industry benchmark. Table 4 shows the final profitability statement. With ABC, the total amount of costs does not change, but the costs are only allocated differently, so therefore both the traditional costing statement and ABC statement should match in total cost. The statement in Table 4 does not match because of the additional costs that were attributed to SGA from the study conducted by 10% of the sales people. The costs of SGA had risen from an original amount of $1,185,000 to $3,900,000. (The original profitability statement is in Appendix A) Table.4: Profitability Statement Recommendations From the results of ABC it is evident that there are problems with the pricing of the products in the impulse and shop market. With this new costing data, GMI management can decide on what strategies that they would choose to pursue to ensure the sustainability and profitability of Colombo frozen yoghurt. The following are recommendations that can be useful to meet this goal. Re-pricing GMI can choose to re-price itself in both the Impulse segment and shop segment to try to remain cost competitive. With the costs being significantly lower for shops, GMI could drop the price for shops and increase its price for impulse locations. This could improve sales of frozen yoghurt in shops, which lately have been falling at considerable rates. A reason for the sales falls could be linked to a high price that shop owners charge and discourage purchases from the public. A rate of return for GMI between 10% 20% would be reasonable. Also impulse market is very competitive and saturated with ice cream products that frozen yoghurt has to compete with. The sales history shows that in the impulse segment sales have a plateau. Therefore any further price-cutting could mean an increase in sales but as a consequence have a minute or negative margin. With the expensive cost structure for the impulse market, there is very little room for movement. Market/Customer Exit Based on the cost structure of the impulse market, GMI could choose to exit their customers in the impulse market. Some advantages of this option is that they may cut their loses early because the threat of competition entry to the frozen yoghurt and ice cream market is high. Future sales have the potential to decline by competitors dropping prices and entering the market with new products. The costs associated with spending time selling to the impulse market were a whopping statistic at 99% of sales representatives time. Also, costs have increased with the selling activity. With the exit of this segment, the sales people could be utilised in other areas of the business. The down side of the exit strategy is that GMI can lose market penetration, hence losing further sales by limiting the locations of where frozen yoghurt is sold and losing sales by terminating their customers. If this exit option were followed, GMI would have to ensure that the process is managed and marketed carefully to make this work for the long term. Value Engineering Lastly, GMI could attempt to cut their own costs that are driven by the value chains activities. These activities are in the form of manufacturing the frozen yoghurt, shipping, merchandising and SGA. To conduct a value engineering analysis would mean to look at eliminating wastage in the value chain and therefore reduce the costs associated with frozen yoghurt. Value engineering is widely used in the automotive industry as a cost reduction activity. If GMI used this tool in the shipping link of the value chain, it could focus on solutions to lower the cost of shipping per case of $2.25 in the impulse market. Perhaps an agreement could be reached with a freight forwarder that cases are picked up from GMI on pallets and then the forwarded individually to impulse locations. For example, costs could potentially be dropped to $1.50. For merchandising, maybe the cost of kits can be reduced by either re-sourcing to another supplier for the manufacture of the kits or even change the medium in what merchandising is conducted in. The problems with the escalating SGA costs may be attributed to GMIs own process. GMI could look at changing their processes to make it easier and therefore cheaper to sell products to the impulse market by sales representatives. Maybe even selling can be handled more efficiently, or even GMI could conduct training courses to improve the skills set for the sellers.