Twelfth Night by William Shakespeare Essays - 448 Words

Twelfth Night by William Shakespeare The complex plot - full of mistaken identities, misdirected passions, high comedy, low tricks, and unexpected poignancy - begins as a ship, carrying the identical twins Viola and Sebastian is wrecked off the coast of a fictional country, Illyria. Viola is washed ashore on this alien coast and becomes convinced that her beloved brother is dead. She learns that she is near the home of Olivia, a young countess who is also in mourning, for her recently dead father and brother. Accordingly, Olivia has sworn to have no contact with men for seven years, and in particular she is rejecting the amorous advances of the young Duke Orsino Desperate to know how to†¦show more content†¦And she, mistaken, seems to dote on me. When Violas twin Sebastian suddenly emerges, alive and well, this triangle is complicated almost to a breaking point. While Orsino, Viola, Olivia, and Sebastian are preoccupied with their romantic destinies, Olivias household is equally occupied with a power struggle between the ill-tempered, repressive steward, Malvolio, and her boisterous and bibulous uncle, Sir Toby Belch, accompanied by his vacuous, misfit friend, Sir Andrew Aguecheek, and Olivias maid, Maria. For his own financial ends, Sir Toby encourages Sir Andrew to woo Olivia, while plotting Malvolios humiliation. Throughout, Feste, the most enigmatic of entertainers, comes and goes between the two households, sparing no one he meets his barbed insights and his wit. Written in 1600 or 1601, this play is Shakespeares last romantic comedy. The comedies which followare much darker. Twelfth Night embodies many of the themes from his earlier comedies. For instance, he employed the device of having a woman fall in love with another woman disguised as a man. In some ways, Twelfth Night can be termed Shakespeares apology to Phebe. Whereas Rosalind dominates As You Like it, we have many centers of interest in Twelfth Night. Orsino continues the theme of overly idealistic love we have seen in Orlando. The setting has a different feeling from Merchant of Venice and As You Like It--two plays in which Shakespeare clearly contrasts the world ofShow MoreRelatedTwelfth Night by William Shakespeare1279 Words   |  5 Pages Within the play ‘Twelfth Night’ it can be argued that the audience may be entertained by the outlook of Malvolio’s gulling. To start with his name means â€Å"ill will† within Italian which already suggests his attitude towards the other characters thus showing his place within the play as an â€Å"unpopular†character. He is a part of a religious order who sought to regulate forms of worship. In modern time the word â€Å"puritan† is often used to mean Against pleasure . Historically, the word was has been usedRead MoreTwelfth Night by William Shakespeare1019 Words   |  5 Pagesconsidered elements of a comedy. Shakespeare wrote a comedy called Twelfth Night because that’s the Christmas Celebration when pranks and deceptions were allowed when people were off work. However the last day 6th January was when all the decorations came down, which brought a tinge bit of sadness to the Elizabethans. William Shakespeare employs the dramatic conventions of mistaken identity and disguise to establish humour in an example of Act 2 Scene 2 of Twelfth Night. Viola realises Olivia is inRead MoreTwelfth Night by William Shakespeare1164 Words   |  5 PagesIn the comedy Twelfth Night written by William Shakespeare many of the characters experience emotional pain. The pain that a character name Olivia experiences is the death of her brother, causing her to mourn. Malvolio who is Olivias steward is involved with emotional pain caused by humiliation, which occurs more than once in this play. Lastly, a great deal of characters battle with the feeling of unrequited love. Even though Shakespeare wrote this as a comedy, there was still a mass amount of emotionalRead MoreTwelfth Night by William Shakespeare2088 Words   |  8 PagesTwelfth Night, or, What You Will by William Shakespeare is a comedy that was written for the Christmas season. Twelfth Night presents many different topics through out the play like: crossdressing, homosexuality, unknown same sex desires, and undertones of talk about genitals. Although some are more noticeable than others, they are all present. I will be focusing mainly on the homosexuality of some of the characters and what the difference between that and just having a ‘male friendship.’ I will alsoRead MoreWilliam Shakespeare s Twelfth Night2005 Words   |  9 Pagesrole that gender plays in Shakespeare’s work. Focus on Twelfth Night or King Lear—or discuss both plays together. Do you see these patterns repeated? Or do you see them being challenged and somehow undermined (implicitly or explicitly) in the plots and language of the play s)?† wants to know if Shakespeare wanted to break the pattern of women being passive objects to men in the literature. In the story Twelfth Night by William Shakespeare all of the roles are played by men. In the fifteenth centuryRead MoreWilliam Shakespeare s The Twelfth Nig ht Essay1515 Words   |  7 Pageselements in plays and films. Slowly with the knowledge gained, we transitioned into examining the adaptations of the world famous playwright, William Shakespeare. For this assignment, we were to choose a modern Shakespeare adaption and compare its successes and failures to its traditional script. With the choices given, I decided to choose the Twelfth Night to its modern adaption directed by Andy Fickman called, â€Å"She’s the Man.† I was pleasantly surprised when I saw it as an option, therefore I feltRead MoreWilliam Shakespeare s Twelfth Night1967 Words   |  8 Pages William Shakespeare’s â€Å"Twelfth Night† or â€Å"What You Will† was written around 1601-1602 with the primary performance being in February 1602. It is known to be a high point of Shakespearian comedy as it is one of Shakespeare’s finest works. Twelfth night was written to commemorate the close of the Christmas season being possi bly one of the first ever holiday specials, kind of like the Middle Ages version of â€Å"Love Actually†. The play centres on the twins Viola and Sebastian, who are separated duringRead MoreWilliam Shakespeare s Twelfth Night Essay1470 Words   |  6 PagesWilliam Shakespeare’s Twelfth Night can easily be interpreted as a romance play. Given that the majority of the characters in the play in some way or another fall in love, but there are many twists that come with these romantic relationships. Some of the characters fall in love with the same character, others fall in love with a character that loves another, who actually loves another causing a chaotic love triangle. Within every romance a character is tragically hurt, turning the romance play intoRead MoreWilliam Shakespeare s Twelfth Night Essay2147 Words   |  9 Pagesaffection for another person,† love takes on many forms throughout life and literature (Merriam-Webster). Through its passionate drama and witty repartee, Twelfth Night, by William Shakespeare, explores the intricate, and often complicated, realm of interpersonal love. By tracing the intertwining storylines of four unique characters, Shakespeare communicates the futility of self-love, the desperation of hopeless love, and the immeasurable virtue of selfless love. An after-effect of human’s sinfulRead MoreWilliam Shakespeare s Twelfth Night1762 Words   |  8 PagesShakespeare wrote the romantic comedy play, Twelfth Night, in the year 1601. Despite being over 400 years old, people have been studying and performing the play continuously. Even though some may argue American audience now cannot understand the significance of social hierarchy in the play nor the lines written in Shakespearean English, Twelfth Night remains popular today as shown by New York Times’ publishing of seven reviews on different performances of Twelfth Night. At the same time, Shakespeare

a report of operation management in coca cola Essay example

Report on Coca Cola OPERATIONS MANAGEMENT Report on Coca Cola ANALYSIS OF OPERATIONS MANAGEMENT AT COCO-COLA Contents: 1) INTRODUCTION ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · Company Background Financial Performance Geographic Coverage Organizational Structure Company History Strategic Issues Social and Economic Changes 2) OPERATIONS MANAGEMENT AT COCA-COLA ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · Introduction to Coca-Cola Company Manufacturing process flow chart Emerging trends in the soft drink Industry-Industry Analysis Core Competencies Core Processes Globalization Lifestyle Long-term Industry growth rate Buyer Preferences Innovation Summary of Key Success Factors (KSF) Industry Attractiveness Analysis of†¦show more content†¦It considers the acquisition, development, and utilization of resources that firms need to deliver the goods and services their clients want. Purvey of Operations management ranges from strategic to tactical and operational levels. Representative strategic issues include determining the size and location of manufacturing plants, deciding the structure of service or telecommunications networks, and designing technology supply chains. Tactical issues include plant layout and structure, project management methods, and equipment selection and replacement. Operational issues include production scheduling and control, inventory management, quality control and inspection, traffic and materials handling, and equipment maintenance policies. Build a management operation, launched the product line of coca cola company. Operations management focuses on carefully managing the processes to produce and distribute products and services. Usually, small businesses dont talk about operations management, but they carry out the activities that management schools typically associate with the phrase operations management. Major, overall activities often include product creation, development, production and distribution. Coca Cola Manufacturing:Show MoreRelatedCoca-Cola Back In Burma1686 Words   |  7 Pagesopened doors for the world’s most recognizable beverage brand, Coca-Cola, to enter a rapidly growing consumer market. However, Coca-Cola is challenged with developing a strategy to ensure direct investments are protected despite the Burmese legal system. Entering into the Burmese market poses many political, economic and legal issues. The important question that must be answered when analyzing this situation is how Coca-Cola will be able to mitigate the risks involved with the instabilityRead MoreI Think Sustainability Is A Strategy For Coca-Cola. Sustainability1279 Words   |  6 PagesI think sustainability is a strategy for Coca-Cola. Sust ainability has been a long and on-going journey for Coca-Cola. On their website, I can find a sustainability report back to 2007. In each of these reports/reviews, Coca-Cola will assess performance and progress against the previous year, in addition, the number of indicators is also increasing. This journey has certainly brought benefits to the company. For example, Coca-Cola has focused on sustainable packaging efforts and the creative PlantBottleRead MoreCapacity and Demand Planning in Coca- Cola678 Words   |  3 PagesProfile of Coca-Cola Refreshments USA Briefly describe the line of business (product types etc.), noting the type of environment (MTS, ATO or MTO). Coca-Cola is an American multinational beverage corporation that was found on 1892 by Asa Candler and is a manufacturer, retailer and marketer of non-alcoholic beverage concentrates and syrups. Coca-Cola operate in a make- to -stock enviroment. This process can help to provide faster service to customers from available stock and lower costs consideringRead MoreCoca Sustainability1185 Words   |  5 PagesReview of the 2014/15 Coca Cola Sustainability Report Part 1 – Report Analysis 1. Coca Cola’s sustainability strategy is aligned rather than being just an afterthought. That is, the sustainability strategy is effectively aligned with the company’s strategic objective. As Coca Cola endeavors to refresh the world, the company and its local bottling partners strive at creating new value for their customers. The management is also committed not only on effectively implementing the strategy, butRead MoreGlobalization Promoted The Development Of Productive Forces1037 Words   |  5 Pagestechnology and communications.† (Green, 2016) Coca-Cola is the world’s largest soft drink company. The company is headquartered in Atlanta, USA. The Coca-Cola company is the world-famous pop king, it around the world has more than 500 kinds of products. As the world s largest beverage company, Coca-Cola products sold in more than 200 countries and territories worldwide. Coca-Cola 80% of profits are from international markets. (Hays, 2004) Coca-Cola s global marketing strategy is an important reasonRead MoreCommon Size And Percentage Change Analysis1667 Words   |  7 Pagesthat Coca-Cola’s cost of goods sold to revenues percentage rose very slightly from 39.14% in 2011 to 39.32% in 2013. At the same time, PepsiCo’s cost of goods sold to revenues percentage decreased from 47.51% in 2011 to 47.04% in 2013, bringing the 3-year-average to 47.44%. However, 47.44% is still much higher than Coca-Cola’s 3-year-average of 39.38%. With lower cost of goods sold to revenues ratio, Coca-Cola was able to obtain higher gross profit margin, which proves the advantages Coca-Cola haveRead MoreInternational Environment On International Level1553 Words   |  7 Pagesmoving towards international level to run achieve the desired profit. Each country has own specific environment in terms of business. These factors can be like Economical, Environmental, Political, technical, cultural, etc. Running successful operations in other nation, it’s very necessary to understand study the culture other factors before beginning. The political environment in a nation impacts the enactment and government guidelines and regulations under which an outside firm works. TheRead MoreCoca Cola s Leadership And Management Style Of The Company1329 Words   |  6 PagesIntroduction The Coca-Cola Company is a global company which manufactures, distributes and markets a range of non-alcoholic beverage concentrates and syrups. It currently markets over 500 brands and 3,500 products and owns four of the top five non-alcoholic beverages in the world: Coca-Cola, Diet Coke, Fanta and Sprite. These products are manufactured and distributed through a network of distribution and bottling partners. They are a multi-billion-dollar company who operate a franchised distributionRead MoreOrganization Structure : The Business Environment1067 Words   |  5 PagesUnit 1 – The Business Environment Organisation Structures Report Structure Help I will be discussing about two organisations and their organisational structure. This is Coca Cola and Syngenta. Coca Cola which was invented in the late 19th century by John Pemberton. Coca-Cola was bought out by a business person called Asa Griggs Candler and his marketing techniques led to Coca-Cola being a successful brand becoming a soft-drink market throughout the 20th century. Also, Syngenta AG is a global SwissRead MoreCoca Cola s Human Resource Management1452 Words   |  6 PagesHMR Strategy Coca Cola Introduction This report will cover the major aspects and the role of human resource management in Coca Cola. This will include the processes of recruitment and retention of talent through the practices of human resource management conducted within the company. This report will analyse how each process and procedure is undertaken and how successful the human resource management strategy of Coca Cola is in relation to the vision and values of the company. Each process and procedure

Analysis Variables

Question: Give a Descriptive Analysis for the variables. Answer: It is observed that out of 196 respondents, about 121 respondents used the mobile for checking the instagram page while the 48 users use the computer for checking the instagram page. About 27 users or respondents use the tablet for checking the new launched instagram page. It is observed that the about 70 users use the morning time for accessing the instagram page while 31 respondents use the midday time for the same purpose. It is observed that about 44 users or respondents use the afternoon time for checking instagram page while about 51 respondents use the night time for accessing the instagram page. It is observed that there are 91 male respondent and 105 female respondents present in the given data set. The average length of time for the male is observed as the 42.63 seconds with the standard deviation of 21.67 seconds while the average length of time for the female is observed as 46 seconds with the standard deviation of 24.25 seconds. The average perception of instagram is giv en as 25.1786 with the standard deviation of 17.94. The correlation coefficient is found as 0.073 which means there is a very weak linear association or correlation or linear relationship exists between the given two variables gender and length of time. The multiple regression coefficients between the dependent variable number of times visited and independent variables length of time and perception of instagram is given as 0.726 which means there is a considerable amount of relationship exists between the given dependent and independent variables. The coefficient of determination or the value of the R square is given as 0.527 which means about 52.7% of the variation in the dependent variable is explained by the independent variables such as length of time and perception of instagram. Descriptive Analysis In this section we have to see the descriptive statistics for the variables included in the given data set. As we know that the descriptive statistics gives us the general idea about the variable under study. Descriptive statistics consist of the study of the mean, mode, median, maximum, minimum, standard deviation, range, etc. Let us see this descriptive statistics for the different variables under study given as below: First of all we have to see the frequency distribution for the device used for the purpose of checking the instagram page. The frequency distribution is given as below: 18271645_1 = MOBILE, 2 = TABLET, 3 = COMPUTER Frequency Percent Valid Percent Cumulative Percent Valid Mobile 121 61.7 61.7 61.7 Tablet 27 13.8 13.8 75.5 Computer 48 24.5 24.5 100.0 Total 196 100.0 100.0 From this table it is observed that out of 196 respondents, about 121 respondents used the mobile for checking the instagram page while the 48 users use the computer for checking the instagram page. About 27 users or respondents use the tablet for checking the new launched instagram page. Now, we have to see the bar chart for the above frequency distribution for the type of device used for checking the instagram page. The bar chart is given as below: Now, we have to see the frequency distribution for the time of the day used by the user for checking or accessing the instagram page. The frequency distribution for the time of the day used by the user for accessing the instagram page is given as below: 18271645_1 = MORNING, 2 = MIDDAY, 3 = AFTERNOON, 4 = NIGHT Frequency Percent Valid Percent Cumulative Percent Valid Morning 70 35.7 35.7 35.7 Midday 31 15.8 15.8 51.5 Afternoon 44 22.4 22.4 74.0 Night 51 26.0 26.0 100.0 Total 196 100.0 100.0 From this frequency distribution it is observed that the about 70 users use the morning time for accessing the instagram page while 31 respondents use the midday time for the same purpose. It is observed that about 44 users or respondents use the afternoon time for checking instagram page while about 51 respondents use the night time for accessing the instagram page. Now, we have to see the bar diagram for the above frequency distribution for the time of the day used by the user for accessing the instagram page which is given as below: From this bar diagram it is observed that most of the users use the instagram page at the morning time. So, it is recommended that focus on the morning time for making more advertisements or other activities when most of the users are online. Now, we have to see the frequency distribution for the gender of the respondent which is given as below: 18271645_1 = FEMALE, 2 = MALE Frequency Percent Valid Percent Cumulative Percent Valid Male 91 46.4 46.4 46.4 Female 105 53.6 53.6 100.0 Total 196 100.0 100.0 From the above table, it is observed that there are 91 male respondent and 105 female respondents present in the given data set. The bar diagram for this frequency distribution is given as below: For the variable length of time in seconds, the descriptive statistics for the male and female are summarised in the following table: Group Statistics 18271645_1 = FEMALE, 2 = MALE N Mean Std. Deviation Std. Error Mean 18271645_LENGTH OF TIME (SECONDS) Male 91 42.6264 21.66649 2.27126 Female 105 46.0000 24.24554 2.36612 The average length of time for the male is observed as the 42.63 seconds with the standard deviation of 21.67 seconds while the average length of time for the female is observed as 46 seconds with the standard deviation of 24.25 seconds. Now, we have to see the descriptive statistics for the variable perception of instagram which is summarised in the following table: Descriptive Statistics N Minimum Maximum Mean Std. Deviation 18271645_PERCEPTION OF INSTAGRAM (Constant sum) 196 .00 60.00 25.1786 17.94018 Valid N (listwise) 196 The average perception of instagram is given as 25.1786 with the standard deviation of 17.94. Now, we have to see the variation pattern for the four items of social posers instagram involvements. The standard deviations for these variables are summarised as below: Descriptive Statistics N Std. Deviation 18271645_II_5: Instagram is great for sharing my life with others 196 1.82732 18271645_II_7: I could go a week without visiting Instagram 196 1.84209 18271645_II_8: All my friends use Instagram regularly 196 1.93486 18271645_II_10: I care about what people think of my Instagram account 196 1.86167 Valid N (listwise) 196 Inferential Analysis In this section, first of all we have to see the correlation coefficients between the two variables gender and length of the time which is given as below: Correlations 18271645_1 = FEMALE, 2 = MALE 18271645_LENGTH OF TIME (SECONDS) 18271645_1 = FEMALE, 2 = MALE Pearson Correlation 1 .073 Sig. (2-tailed) .309 N 196 196 18271645_LENGTH OF TIME (SECONDS) Pearson Correlation .073 1 Sig. (2-tailed) .309 N 196 196 The correlation coefficient is found as 0.073 which means there is a very weak linear association or correlation or linear relationship exists between the given two variables. Now, we have to see the regression model for the purpose of the prediction of the dependent variable number of times repeated. The regression model is given as below: Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .726a .527 .522 2.17910 a. Predictors: (Constant), 18271645_LENGTH OF TIME (SECONDS), 18271645_PERCEPTION OF INSTAGRAM (Constant sum) The multiple regression coefficient between the dependent variable number of times visited and independent variables length of time and perception of instagram is given as 0.726 which means there is a considerable amount of relationship exists between the given dependent and independent variables. The coefficient of determination or the value of the R square is given as 0.527 which means about 52.7% of the variation in the dependent variable is explained by the independent variables such as length of time and perception of instagram. The ANOVA table for this regression analysis is given as below: ANOVAb Model Sum of Squares df Mean Square F Sig. 1 Regression 1019.848 2 509.924 107.387 .000a Residual 916.453 193 4.748 Total 1936.301 195 a. Predictors: (Constant), 18271645_LENGTH OF TIME (SECONDS), 18271645_PERCEPTION OF INSTAGRAM (Constant sum) b. Dependent Variable: 18271645_FIRST MONTH OF LAUNCH (number of times visited) For this regression analysis we get the p-value as 0.00 which is less than the given level of significance or alpha value 0.05, so we reject the null hypothesis that the given regression model is significant. This means the regression model is not significant. The coefficients for this regression model are summarised in the following table: Coefficients Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .307 .352 .872 .384 18271645_PERCEPTION OF INSTAGRAM (Constant sum) .113 .010 .641 11.655 .000 18271645_LENGTH OF TIME (SECONDS) .022 .008 .161 2.921 .004 a. Dependent Variable: 18271645_FIRST MONTH OF LAUNCH (number of times visited) The regression equation for the above regression analysis is given as below: Number of times visited = 0.307 + 0.113*Perception of instagram + 0.022*length of time Results and Interpretations It is observed that out of 196 respondents, about 121 respondents used the mobile for checking the instagram page while the 48 users use the computer for checking the instagram page. About 27 users or respondents use the tablet for checking the new launched instagram page. It is observed that the about 70 users use the morning time for accessing the instagram page while 31 respondents use the midday time for the same purpose. It is observed that about 44 users or respondents use the afternoon time for checking instagram page while about 51 respondents use the night time for accessing the instagram page. It is observed that there are 91 male respondent and 105 female respondents present in the given data set. The average length of time for the male is observed as the 42.63 seconds with the standard deviation of 21.67 seconds while the average length of time for the female is observed as 46 seconds with the standard deviation of 24.25 seconds. The average perception of instagram is given as 25.1786 with the standard deviation of 17.94. The correlation coefficient is found as 0.073 which means there is a very weak linear association or correlation or linear relationship exists between the given two variables gender and length of time. References Schervish, Mark J. (1995). Theory of statistics (Corr. 2nd print. ed.). New York: Springer Moses, Lincoln E. (1986) Think and Explain with Statistics, Addison-Wesley Hays, William Lee, (1973) Statistics for the Social Sciences, Holt, Rinehart and Winston Rubin, Donald B.; Little, Roderick J. A., Statistical analysis with missing data, New York: Wiley 2002 Mosteller, F., Tukey, J. W. (1977). Data analysis and regression. Boston: Addison-Wesley. Mann, Prem S. (1995). Introductory Statistics (2nd ed.). Wiley. Babbie, Earl R. (2009). The Practice of Social Research (12th ed.). Wadsworth. Nick, Todd G. (2007). "Descriptive Statistics". Topics in Biostatistics.New York: Springer. Trochim, William M. K. (2006). "Descriptive statistics". Research Methods Knowledge Base.

Intellectual property free essay sample

Intellectual property is the property generated in the process of intellectual activities. It can be possessed and used, and generated benefits. The major components of intellectual property include copyrights, patents, and trademarks. Similar to tangible property, intellectual property which is an intangible property is also protected by the law. The governments and parliaments have given the creators the rights as an incentive to produce ideas that will benefit society as a whole, by preventing others from using the creators’ inventions, designs or other creations. By the time the intellectual property becomes more important in trade, the differences between these given rights, which varied widely around the world become a source of tension in international economic relations. Now days, Trademark and copyright infringement are becoming increasingly common in the world. And due to the difficulty to catch direct infringers who sell counterfeit or other infringing products on the internet, as they can easily mask their identities and avoid liabilities by shutting down and reopen under different domain name. We will write a custom essay sample on Intellectual property or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page So the intellectual property owners have turned to enforce their trademark and copyrights against internet-based infringers, and try to impose liabilities on parties that have some involvement in counterfeit or infringing product transactions rather than imposing liabilities on the direct infringers. Search engines, auction sites that facilitate transactions involving infringing products, and credit card companies involved processing payments for such products, can be considered as examples of these parties. (McCue, 2012) Louis Vuitton Malletier, S.A. vs. Akanoc Solutions, Inc case may provide contributory trademark infringement, counterfeiting and copyright infringement example. Louis Vuitton, an international French fashion house and luxury brand, sued Akanoc, a California-based internet service provider, for hosting Chinese websites which sold counterfeit Louis Vuitton merchandise. Vuitton sent eighteen notices of infringement to Akanoc documenting trademark and copyright infringement on websites hosted by the latter that sold counterfeit LV goods and demanding that Akanoc remove the  infringing content, but Akanoc neither responded to these notices nor removed the infringing content. The jury found Akanoc and its owner Steven Chen liable for contributory trademark infringement, and awarded $32.4 million to Vuitton based on contributory trademark and copyright infringement claims. Akanoc has filed post-trial motions attempting to overturn the jury’s verdict chiefly on the grounds that U.S. law does not apply because any alleged infringement occurred in China, but because Vuitton notified Akanoc many times that it is hosting websites that sell counterfeit goods, and Akanoc continues to supply its services with actual or constructive knowledge that the users of their services were engaging in trademark infringement. Therefore Akanoc should be held liable for contributory infringement. (Hahn Loeser, 2009) Although the Lanham Act does not expressly impose liability for contributory infringement, the U.S. Supreme Court has recognized that liability for trademark infringement can extend beyond those who actually mislabel goods with the mark of another†. (Legal Information Institute, n.d.) So the Supreme court set out the doctrine of contributory trademark infringement in Inwood Labs Inc. v. Ives Labs Inc, 456 U.S. 844, 855 (1982) to imply such a cause of action and enunciated what remains the standard for contributory trademark infringement. The Court stated that a party which intentionally induces another to infringe a trademark, or if it continues to supply its product to one whom it knows or has reason to know is engaging in trademark infringement is contributorially responsible for any harm done as a result of the deceit. The Court stated that the determination of contributory infringement depends upon a defendants intent and knowledge of the wrongful activities. (Tabbers Temptations, n.d.) This doctrine helps Louis Vuitton to win the case, by proving that Akanoc was aware that it is involved in contributory infringement so the verdict set totally aside Vuitton. But as the difficulty in stopping counterfeiters on the Internet continues, intellectual property owners will continue to try to  impose liabilities on secondary parties and sue them. Accordingly, the law of secondary liability will continue to be unsettled for some time, because it is hard to conform to precedent case law, as the secondary liability in each case was addressed in a new context. So it is more likely that courts will continue to attempt to draw a principled line to define the contours of secondary liability.

Analyzing and Interpreting Financial Statements free essay sample

This paper will demonstrate my understanding of financial accounting and why generally accepted accounting principles (GAAP) are important. I will discuss how financial statements are used in the marketplace. I will describe each financial statement and tell what it reveals about the business. I will explain how the statements are linked and show examples. I will explain the notes to the financial statements. I will also explain why ratios are used and why they are important. Keiser UniversityDr. Bunney SchmidtACG 501| Monica Holmes| 4/14/2013| INTRODUCTION Financial statements are the output of the accounting cycle. Financial statements are a way to communicate financial information that can be used to make decisions in regards to where the company is heading. Financial statements are a way to help organizations know whether to invest, lend, or grant credit to a company. The stakeholders of a business use financial statement information for planning, and evaluating business activiti es. The results reported in the financial statement may help companies determine certain decisions from a human resource prospective such as benefits, bonuses, hiring, and downsizing. We will write a custom essay sample on Analyzing and Interpreting Financial Statements or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Financial statements serve as a critical role in organizations because it tells a story of a company’s life cycle. Financial reporting provides information that is useful in making investments for company growth as well as credit decisions. Financial reporting provides material that is valuable in obtaining cash flow projections. Financial reporting provides facts regarding assets of an organization, the claims to those resources, and changes in those resources. There are several questions that financial statements can answer such as is the business profitable, is the operating activities of the business generated sufficient cash flow, and has the business grown since the previous year. This paper will discuss the importance of financial statements and how they are used in the marketplace. The paper will explain all aspects of financial statements in detail and why it is critical to companies to know what information are in these statements to make vital decisions on moving their company to success. FINANCIAL STATEMENTS IN THE MARKETPLACE Balance Sheet Kramer and Johnson stated, â€Å"Companies use several financial statements which are the balance sheet, income statement, the statement of owner’s equity, and the statement of cash flow to total and present financial data to internal and external stakeholders† (Kramer, Johnson, 2009). Berry stated in his book, â€Å"the balance sheet presents the assets, liabilities, and residual equity of the owner or owner of a business† (Berry, 2006). Assets are the economic resources. The balance sheet is a picture of the organization which demonstrates the position of the organization at a specific time (Kramer, Johnson, 2009). Assets are economic resources for a business. Assets can be tangible, which is something the company can touch. Assets can also be what they may represent rights the company possesses. Income Statement Berry stated in his book, â€Å"the purpose of the income statement is to compute a companys net profit of loss for a given period, whether a year, a quarter or any other time frame† (Berry, 2006). Berry stated â€Å"income statements start by adding total revenues for the period, which includes the capital gains and interest income in addition to sales revenue† (Berry, 2006). Berry stated, â€Å"Income statements compute and subtract the cost of goods sold to arrive at the organizations gross profit† (Berry, 2006). Berry stated, â€Å"Gross profit signify the profit made on inventory sales and other income over the cost of goods sold, before additional company expenses† (Berry, 2006). Berry stated, â€Å"Income statements calculate and subtract additional expenses, including the overhead, administrative expenses, and interest payments to arrive at a companys net income† (Berry, 2006). Owner’s Equity Berry stated, â€Å"Owners equity statements are less commonly found in small business accounting than in corporate accounting† (Berry, 2006). Berry also stated, â€Å"That corporate owners equity statements go into detail about stock sales, retained earnings and long term investments held by the company† (Berry, 2006). Financial statements also investigate into pension liabilities and capital gains/losses on liquid investments (Berry, 2006). Berry stated â€Å"small business owners equity statements are much less complicated than their corporate counterparts† (Berry, 2006). According to Berry (2006), a statement for a small business can detail any changes in the balance of cash accounts on which company owners have the right to withdrawal, showing the net increase or decrease in the balance for the period in question (Berry, 2006). Statement of Cash Flow Kramer talked about the statement of cash flows and how they serve as much the same purpose as the income statement, with the major difference being the cash flow statements exclusion of non-cash income and expenses (Kramer, Johnson, 2009). According to Kramer and Johnson (2009), accountants commonly begin with the net income figure from the income statement when developing a statement of cash flows. According to Kramer, and Johnson (2009), accountants adjust net income by adding back non-cash expenses and subtracting non-cash income, arriving at a net increase or decrease in cash. Kramer and Johnson stated that another way to construct a cash-flow statement is to begin from scratch, calculating and adding/subtracting cash flows from operating activities, investing activities and financing activities (Kramer, Johnson, 2009). According to Moseley (2009), you have to ensure that the whole organization is prepared to carry out strategic initiatives, and every aspect of the organization must be align with those initiatives. Auditors, and financial managers must know the basis for measuring the performance and success of strategies for companies (Moseley, 2009). Moseley stated â€Å"companies have to have necessary capital funds to support the chosen plans the company set for moving the company to success† (Moseley, 2009). According to Moseley (2009), this means ensuring the whole organization’s financial performance is satisfied with the demands of equity and debt to stakeholders. Organizations have to ensure available capital is owed among planned initiatives according to standards that maintain solvency and maximize the value created by the company’s operations (Moseley, 2009). Moseley stated, â€Å"Companies use financial statements to track financial performance of new plans as they are applied to make sure they meet financial goals, and to forestall any developing issues (Moseley, 2009). Moseley stated, â€Å"If an organization had no planning goals, and was completely satisfied with its current operations of the business for the predictable future the company would need to be worried only that the revenues from those operations were suffice to cover the expenses of running the operations† (Moseley, 2009). According to Kramer and Johnson (2009), organizations must make certain decision in regards to regular capital investments in order to succeed and where payers carefully inspect every bill they pay, it is necessary to pay much more attention to potential sources of strategic capital financing. According to Kramer and Johnson (2009), this is how financial statements are utilized in the marketplace. It is necessary for companies to practice financial management regardless if they are large or small. This also goes for profit and non-profit organizations (Kramer, Johnson, 2009). Kramer and Johnson stated â€Å"Financial management can be handled by one well trained financial expert† (Kramer, Johnson, 2009). The financial expert of the company responsibility is to ensure that there is sufficient funding for the organization’s strategic initiatives (Kramer, Johnson, 2009). Many companies contain internal funds and generous donations in the equity group, the term pronounces an ownership interest in the organization (Moseley, 2009). Stakeholders invest their money in the shares of a business because they want to see the value of their investment grow (Moseley, 2009). Moseley stated, â€Å"This can happen in two ways, one the business pays them dividends on their shares or the value of those shares in the markets where they are traded goes up† (Moseley, 2009). The business has complete control over whether dividends are paid on its stock, though it will not have the money to do so unless the business is doing well in selling its product and services (Moseley, 2009). Moseley stated â€Å"The major alternative to equity financing is debt financing because debt is a lower cost source of capital than equity, many businesses try to keep their overall cost of capital as low as possible by sing as much debt as possible† (Moseley, 2009). In fact, any earnings over and above the interest accrue to the benefit of equity, many businesses try to keep their overall cost if capital as low as possible by using as much debt as possible (Moseley, 2009). According to Moseley (2009), a popular form of debt financing is a bond issued directly by the org anization requiring the funds. Under a bond agreement, the issuing company promises to make regular interest payments up until the bond maturity date when it will pay off the principal in one lump sum (Moseley, 2009). The result of an organization’s decision about its use of debt and equity financing is called capital structure which is essentially the right hand side of the balance sheet (Kramer, Johnson, 2009). According to Kramer and Johnson (2009) no company will be able to get the capital it needs for its planning at the cost and under the circumstances that it would like. Critical planning needs to be in synch with the realities of the capital markets and the business credit standing. The only way to accomplish this is through the full participation with the financial management in the strategy making procedure (Kramer, Johnson, 2009). Debt capacity are measures of how fully the business is using its ability to raise and pay for debt capital (Kramer, Johnson, 2009). Cash flow measures how liquid an organization is, and how much cash is easily available to meet debt service obligations (Kramer, Johnson, 2009). According to Kramer and Johnson (2009) profit margins After the accounts payable have been paid and accounts receivable received this interpret into cash flow that can be used to satisfy debt obligations (Kramer, Johnson, 2009). The reliability of capable financial management requires that capital resource distribution to be followed by a mechanism for checking the operation and performance of the chosen plans, and making necessary adjustments (Kramer, Johnson, 2009). There are good reasons for an organization’s financial manager to monitor financial metrics in three different areas (Kramer, Johnson, 2009). The long term financial goals, financial criteria, and financial targets are the areas that a financial manager must monitor. Financial statements should contain information that is useful, relevant, reliable, comparable, and consistent. Relevant information is important because it helps to make predictions of future company performance on the basis of past information and provides feedback about past predictions. Reliable information can be verified and biased in favor of the business, and represents the substance of the underlying events. Consistent financial information is presented in the same manner from one period to the next for a particular company. Consistency helps ensure that the financial statements of one company are comparable from period to the next. Financial management needs to include a foundation to prevent potential overspending, wasting available capital, damaging creditworthiness. According to Berry (2006) an organization that is not cautious and logically manage the sizes of different types of debt and equity in its capital structure is quite likely to pay higher costs for the capital it ingests and have less access to the quantities that it strategies require. Berry stated, â€Å"organization’s that do not have effective mechanism for monitoring financial performance there is a good chance that companies can have fraudulent information on their financial statements, profits will suffer, invested capital will be wasted, strategies of the company will fail to achieve their objectives, and financial weakness will develop† (Berry, 2006). HOW STATEMENTS ARE LINKED Financial statements are interrelated although they represent different things on each statement. Net income links to both the balance sheet and the cash flow statement. Both the income statement and the balance sheet links into the stockholder’s equity via retained earnings (Kramer, Johnson, 2009). Kramer and Johnson stated, â€Å"The retained earnings is equivalent to the previous period’s retained earnings plus the net income from current period less the dividends from current period† (Kramer, Johnson, 2009). Kramer, and Johnson stated, â€Å"in terms of the cash flow statement, net income is the first line as it is used to calculate cash flows from operations† (Kramer, Johnson, 2009). Kramer and Johnson stated, â€Å"Any non-cash expenses or non-cash income from the income statement (depreciation and amortization) flow into the cash flow statement and adjust net income to arrive at cash flow from operations† (Kramer, Johnson, 2009). Kramer and Johnson stated, â€Å"Any balance sheet items that have a cash impact (working capital, financing, PPamp;E) are linked to the cash flow statement since it is either a source or use of cash† (Kramer, Johnson, 2009). Kramer and Johnson stated, â€Å"The net change in cash on the cash flow statement and cash from the previous period’s balance sheet comprise cash for the current period† Kramer, Johnson, 2009). NOTES TO THE FINANCIAL STATEMENT Berry stated, â€Å"Notes (footnotes) to the financial statements are included to meet standards of full disclosure† (Berry, 2006). Berry stated, â€Å"Notes to the financial statement signifies certain items included in the main body† (Berry, 2006) . Berry stated, â€Å"They are used to help users of the financial statements understand some of the more difficult items and are considered an essential part of the financial statements† (Berry, 2006). Berry stated, â€Å"Notes summarizes the accounting principles and methods of applying those principles† (Berry, 2006). Berry stated, â€Å"encompass important judgment as to valuation, recognition, and allocation of assets, liabilities, expenses, revenues and other financing sources† (Berry, 2006). Berry stated, â€Å"Discloses any significant changes in the composition of the reporting entity or significant changes in the manner in which the information is combined for financial reporting purposes† (Berry, 2006). WHY ARE RATIOS IMPORTANT AND EXAMPLES OF RATIOS Debt to equity ratio compares a company’s total debt to shareholders’ equity (Easton, Halsey, McNally, Hartgraves, Morse, 2013). Easton, Halsey, McNally, Hartgraves, Morse stated, â€Å"Both of these numbers can be found on a company’s balance sheet† (Easton, et. al, 2013). Easton, Halsey, McNally, Hartgraves, Morse stated, â€Å"If a company has a debt-to-equity ratio of 2 to 1, it means that the company has two dollars of debt to every one dollar shareholders invest in the company† (Easton, et. al, 2013). The company is taking on debt at twice the rate that its owners are investing in the company (Easton, et. al, 2013). Debt to Equity Ratio = Total Liabilities / Shareholders’ Equity (Easton, et. al, 2013) Inventory turnover ratio compares a company’s cost of sales on its income statement with its average inventory balance for the period (Easton, et. al, 2013). If a company has an inventory turnover ratio of 2 to 1, it means that the company’s inventory turned over twice in the reporting period. Inventory Turnover Ratio = Cost of Sales / Average Inventory for the Period (Easton, et. al, 2013) Operating margin compares a company’s operating income to net revenues. Both of these numbers can be found on a company’s income statement (Easton, et. al, 2013). Operating margin is expressed as a percentage. It shows, for each dollar of sales, what percentage was profit. Operating Margin = Income from Operations / Net Revenues (Easton, et. al, 2013) P/E ratio compares a company’s common stock price with its earnings per share. If a company’s stock is selling at $20 per share and the company is earning $2 per share, then the company’s P/E Ratio is 10 to 1. The company’s stock is selling at 10 times its earnings. P/E Ratio = Price per share / Earnings per share (Easton, et. al, 2013) The working capital is defined as the money leftover if a company paid its current liabilities from its current assets. Working Capital = Current Assets – Current Liabilities (Easton, et. al, 2013) GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) According to Kramer and Johnson (2009) generally accepted accounting principles is a framework of accounting standards, rules and procedures defined by the professional accounting industry, which has been adopted by nearly all publicly traded U. S. companies Kramer, Johnson, 2009). Kramer and Johnson stated, â€Å"GAAP rules and procedures are what govern corporate accountants when they present the details of a companys financial operations† (Kramer, Johnson, 2009). GAAP, requires that discontinued operations be shown separately on the income statement after income from continuing operations is computed. Discontinued operations will not affect net income in the future in either a positive or a negative direction (Kramer, Johnson, 2009). According to Kramer and Johnson (2009), when auditors makes opinions on financial statements they follow the generally accepted accounting principles (GAAP) in all material aspects. According to Kramer and Johnson (2009), the auditors are given this opinion without any qualifications. That is why the opinion is given the name unqualified. A qualification is a discovery by the auditors of some kind of problem (Kramer, Johnson, 2009). CONCLUSION According to Berry (2006) no matter if an organization is for profit or not for profit there is always someone designated to manage finances. Berry stated, â€Å"This person plays a leadership role in pushing for full integration of strategic financial planning† (Berry, 2006). Berry stated, â€Å"The person has to assume a role for full management of all the financial statements which means the financial management activities† (Berry, 2006). This person has to maintain integrity of the balance sheet and the creditworthiness of the organization (Berry, 2006). According to Berry (2006) this person has to manage the capital structure of the organization to ensure maximum capital availability at the minimum cost. This person has to oversee the interplay among strategic plans, capital markets access and capital structure decisions, and capital allocation decisions (Berry, 2006). According to what I read with Kramer and Johnson (2009) the financial manager must enforce the application of a rigorous, systematic, evidence based, unbiased assessment of capital investments opportunities. According to Kramer and Johnson (2009) it is important for the financial manager to also monitor and measure the financial performance of the total company. Moseley stated, â€Å"That financial statements helps organizations to make vital decisions on the growth of the company success† (Moseley, 2009). Moseley stated, â€Å"Financial statements are used to provide information that is useful in making investment and credit decisions† (Moseley, 2009). Financial statements is to provide information that is useful in assessing cash flow prospects (Moseley, 2009). Financial statements provide information about the resources of a business, claims to those resources, and changes to them (Moseley, 2009). During the course I was able to understand the relationship between the four basic statements and the importance of these statements. During the year, the business engages in many activities. The operating activities of the business is summarized and presented in the income statement which shows the revenue earned, the expenses incurred, and the resulting net income. Cash receipts and payments arising from operating activities are summarized and presented in the statement of cash flows. According to Moseley (2009) the company also engages in other activities, including borrowing and repaying loans, purchasing equipment, the owner’s contribution of additional equipment to be used by the business, and a withdrawal of cash by the owner. The cash receipts and payments from these investing and financing activities are presented in the statement of cash flows, along with disclosure of the investing and financial activities that do not affect cash. RESOURCES 1. Moseley, G. B. (2009). Managing Health Care Business Strategy. Sudbury, Massachusetts: Jones and Bartlett Publishers 2. Easton, P. D. , Halsey, R. F. , McNally, M. L. , Hartgraves, A. , amp; Morse, W. J. (2013). Financial amp; Managerial Accounting for MBAs (3rd ed. ). Chicago, IL: Cambridge Business Publishers. 3. Berry, L. E. (2006). Management Accounting: Self Teaching Guide. Emeryville, CA: McGraw-Hill Companies. 4. Kramer, B. K. , Johnson, C. W. (2009). Financial Statements: A Self Teaching Guide. New York, NY: McGraw-Hill Companies.

Free Essays on Me, Myself, And I

Me, Myself, and I While looking back over the years, rummaging through pictures and memories, people seem to realize how much they have changed. I know that who I am now is not who I used to be. I am a sixteen year old junior attending Desert High School, I am happy with who I am and who I want to be, I love sports, and I love being around others, especially my friends. However, when I look back to when I was fourteen year old freshman attending Desert High School, a mere two years ago, I was not happy with my life or where it was going, sports seemed to be a job, and all I could do was wait for the day to end so I could be by my self, back in my room. Looking back on then while seeing now, I realized that I have evolved into an entirely different person. The summer between eighth grade and freshman year brought about a lot of change for me, the biggest being my family moving from Fort Irwin to Edwards AFB. From the day we got here all I wanted to do was leave, and being new here, I had no friends; I was still unable to let go of my old home. My inability to cope with the change of moving, combined with the fact that I had no one to talk to, caused me to fall into depression. This depression caused my self-esteem, which was very high while living at Ft. Irwin, to plummet, this, in turn, causing me to be anti-social. The only escape I had from this downward spiraling path was sports, and even this was very little help. I disliked everyone on my teams, they disliked me, and the only reason I played was to spite them. So, one must ask themselves, what caused this change? What caused the change from the depressed, anti-social freshman to the happy, fun-loving junior? Many things caused me to transform from who I was then to who I am now. After a few months I started to become accustomed to Edwards AFB; I began to see the good in my new home. I credit my realizing how good Edwards AFB could be to the fact that I had finally made some f... Free Essays on Me, Myself, And I Free Essays on Me, Myself, And I Me, Myself, and I While looking back over the years, rummaging through pictures and memories, people seem to realize how much they have changed. I know that who I am now is not who I used to be. I am a sixteen year old junior attending Desert High School, I am happy with who I am and who I want to be, I love sports, and I love being around others, especially my friends. However, when I look back to when I was fourteen year old freshman attending Desert High School, a mere two years ago, I was not happy with my life or where it was going, sports seemed to be a job, and all I could do was wait for the day to end so I could be by my self, back in my room. Looking back on then while seeing now, I realized that I have evolved into an entirely different person. The summer between eighth grade and freshman year brought about a lot of change for me, the biggest being my family moving from Fort Irwin to Edwards AFB. From the day we got here all I wanted to do was leave, and being new here, I had no friends; I was still unable to let go of my old home. My inability to cope with the change of moving, combined with the fact that I had no one to talk to, caused me to fall into depression. This depression caused my self-esteem, which was very high while living at Ft. Irwin, to plummet, this, in turn, causing me to be anti-social. The only escape I had from this downward spiraling path was sports, and even this was very little help. I disliked everyone on my teams, they disliked me, and the only reason I played was to spite them. So, one must ask themselves, what caused this change? What caused the change from the depressed, anti-social freshman to the happy, fun-loving junior? Many things caused me to transform from who I was then to who I am now. After a few months I started to become accustomed to Edwards AFB; I began to see the good in my new home. I credit my realizing how good Edwards AFB could be to the fact that I had finally made some f...

Stylistic analysis Essay Example | Topics and Well Written Essays - 2500 words

Stylistic analysis - Essay Example This is not new in modern times, and it began long ago. This play talks about mans infidelity and how women can cope with it. Stylistic analysis is part of linguistics used to analyze style in language. It shows how it varies in different type of art, literature or entertainment. Author and time could be some factors that bring about variance. In writing, there are distinct styles used by each writer that differentiates him from other authors. There are also styles that are associated to a particular piece of work for example language used in newspaper or novel written by extinct Germanic authors (Gothic novel). Stylistic analysis is wide and does not have a numerical system (Jeffries 2010:1). Stylistic analysis should be able to differentiate text features, the way the reader understands them and their effects on them. Theory of foregrounding states clearly in detail and compares texts analyzed by reader with the original text. (Hoover 2007:5). According to this poem the aspects of analysis used are as follows; lexical and grammatical categories, figures of speech, repetition, Semantics, Semantic field and atmosphere. This refers to words or phrases. In this poem William Shakespeare use â€Å"Dumps, Dull, Heavy† (line 11), to show the state of women when they concentrate on mans infidelity. These Dumps, Dull, heavy can be connected to the semantic field of sorrow. â€Å"Sounds," â€Å"woe† are words that describe sorrow and sadness in women. In the play positive semantic field can be seen to illustrate positive feelings of joy as in contrary to sorrows. It is illustrated by the word â€Å"summer† (line 13). The discussed semantic fields show the internal feelings of women when faced with problems with men. This kind of feeling leads to women making tantrums all the time they suspect or learn of their men infidelity. Women’s mood is connected to use of words;