Case Briefing Essay Example | Topics and Well Written Essays - 4500 words

Case Briefing - Essay Example Under the law, Congress delegates to the Comptroller General of the United States the power to restrict federal budget spending by making across-the-board cuts to it and upon the recommendation of the Directors of OMB and CBO whenever the maximum allowable deficit amounts are exceeded. The Comptroller General then presents this to the President who is required to release a â€Å"sequestration order† effecting the Comptroller’s reductions unless Congress enacts a law mandating a specific budget cut thus obviating the President’s â€Å"sequestration order†. Moreover, Congress is given the power to terminate the Comptroller General through a joint resolution for reasons of inefficiency, malfeasance or neglect of duty. The other method of removing the Comptroller is through impeachment. (2) Congressman Synar and 11 others immediately filed a declaratory relief complaint before the District Court which held that the delegation of power to the Comptroller Genera l violated the constitutionally imposed doctrine of separation of powers. III. THE LAW: The relevant law under scrutiny in this case is the Doctrine of Separation of Powers as entrenched in the US Constitution under Article I (legislative powers in a Congress), Article II (executive power in a President) and Article III (judicial power in one Supreme Court and in other inferior courts). IV. ISSUES: (1). Whether or not the assignment by Congress to the Comptroller General of the United

Create a new animal Assignment Example | Topics and Well Written Essays - 250 words

Create a new animal - Assignment Example The fins have strong muscles that can break the jaw of man and other strong animals like a dog and this means it can scare away several water mammals. The most outstanding feature in this animal is its strong jaws with three pairs of chisel shaped incisors and a row of corrugated molars and premolars. It can tear the strongest and thickest flesh in any animal as it is more of a carnivore. Its mode of attacking its prey which is big fish and other water mammals is very ferocious and gruesome as it ruthlessly tears them and maim within two contacts. This means that it has to kill the prey within the first furious three bites and eats it away slowly. The funny thing about this animal is that it cannot eat carcass that has been there for more than six hours .The water bear is a unique creature with high level of intelligence that can sense impending danger two kilometers away and prepare for a reaction. It is the only water animal that hisses like a snake and can stay underwater for more than thirty minutes yet it breathes using lungs. It is an experience watching this wonder of the

Female Nazi War Criminals Research Paper Example | Topics and Well Written Essays - 2250 words

Female Nazi War Criminals - Research Paper Example It cannot be said that all these women had started their lives as ones who were capable of such awful deeds. Some were prompted to violence whereas others joined Nazi service as they thought of this to be a way out to escape from their lives that were mostly filled with poverty and hardships. Up to 3,200 women offered their duties in different concentration camps. Those who served as female guards were mostly low-to-middle class and they had little or at times no working experience. SS records also show that some of them served as hairdressers, matrons, tram conductors and retired teachers. Eventually, these women acted upon Hitlers message and as a result many people were brutally deprived of their lives by their hands (Clark, 1995). When the fears, the carnage and the wide spread destruction associated with Nazi killing are discussed, a few merciless and cruel women have always attracted a lot of attention for their outrageous behaviors and brutal inflictions. There were low esteemed and notorious camp guards just like Irma Grese and Ilse Koch. In Poland’s region that was seized by the Nazis, another example of a heartless Erna Petri is seen, who was married to one of the Special Security officers and was later on convicted for the case that brought out the shooting incident of six Jewish young children. There is also the case of Johanna Altvater Zelle who served as a German assistant and was taken into custody for murdering a child in Volodymyr-Volynsky’s jail, a Ukrainian district that was also occupied by Nazis. Undoubtedly, the Nazi slaying mechanism was a male-dominating event. However, after analyzing the actual ratio in accordance with the latest outcomes, the amount of German females, who had participated in this holocaust, serving as guards, assistants and assassins, was far much higher than what was being estimated previously (Kershner, 2010). Most of the staff members and workers from the Nazi concentration bases

Create a new animal Assignment Example | Topics and Well Written Essays - 250 words

Create a new animal - Assignment Example The fins have strong muscles that can break the jaw of man and other strong animals like a dog and this means it can scare away several water mammals. The most outstanding feature in this animal is its strong jaws with three pairs of chisel shaped incisors and a row of corrugated molars and premolars. It can tear the strongest and thickest flesh in any animal as it is more of a carnivore. Its mode of attacking its prey which is big fish and other water mammals is very ferocious and gruesome as it ruthlessly tears them and maim within two contacts. This means that it has to kill the prey within the first furious three bites and eats it away slowly. The funny thing about this animal is that it cannot eat carcass that has been there for more than six hours .The water bear is a unique creature with high level of intelligence that can sense impending danger two kilometers away and prepare for a reaction. It is the only water animal that hisses like a snake and can stay underwater for more than thirty minutes yet it breathes using lungs. It is an experience watching this wonder of the

Tourist Attractions Essay Example for Free

Tourist Attractions Essay Three of the biggest tourist attractions in Florida include Disney World and Discovery Cove. People from all over the world would come to Florida just to go to these parks. It does not matter what time of the year it is because these places are always crowded with families, loved ones, and teenagers. Disney World is the main attraction of Florida. The relaxing, serene setting is calming to its guests. The park has rides that everyone can enjoy. It is divided into different sections and each section has a different theme. Some examples include the Magic Kingdom, which houses Cinderella’s castle, and Tiny Toon Town where every little girls dream to be a fairy princess is achieved. In Toon Town, Cinderella, Snow White, Belle, and every fairytale character anyone can think of, can be found. One of the rides that can be enjoyed is Buzz Light Year Space Ranger. Buzz Light Year is the star of Disney/Pixars Toy Story. His mission is to save the toy galaxy from the Evil Emperor Zurg. The excitement goes on and it never ends. It is like everyone is in a world where there is joy, entertainment and laughter. Everyone is happy and nothing matters because everyone is at Disney World, a world of beloved characters, timeless tales and bold adventure (Walt Disney World). Disenys MGM theme parks main focus is on the movie and entertainment business. Within that park are so many exciting roller costar   and attractions. For example the Rock n Roller Coaster starring Aerosmith and Star Tours. One of the best is The Twilight Zone Tower of Terror. MGM also has live entertainment shows for the children like Play House Disney Live on Stage and Voyage of The Little Mermaid. The children will be amazed when they see these live entertainment shows because the same characters they see on television are right in front of them. Other attractions of Disneys MGM Studios are ATAS Hall of Fame Plaza, Muppet Vision 3-D, Journey into Narnia: Creating thae Lion, The Witch and The Wardrobe, The Magic of Disney Animation, and Walt Disney: One Mans Dream. Discovery Cove is definitely a place to visit if one is looking for a place to make some life long memories. It is a place to build memories and have some fun in the sun. Visitors are able to reserve meeting spaces such as the Unicorn and Black Stallion room. This park is based on animals from all around the world. Discovery Cove was created by Sea World, but does not come with the rides, or the killer whales. It is a place where families can go to enjoy and see the unexpected. It is where a person can find every animal he or she can think of. If a person is an animal lover, Discovery Cove would be the place to visit. Florida has many tourist attractions and this is why people from all over the world visit it every year. It does not matter where they would come from or what time of the year it is because it will be worth it. Also, it does not matter how old a person is because these parks are made not only for children. Adults can enjoy the rides, shows, and sights as well. Tourist attractions are very good places to spend quality time with loved ones. It is a place to make memories. It is a place to find a persons inner child again. References Walt Disney World. Walt Disney World Resort – Parks. Retrieved February 29, 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://disneyworld.disney.go.com/wdwi/en_GB/parks/parkOverview?  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   id=ParkOverviewPage

Samsung Vs Nokia Finacial Analysis Critical Evaluation Marketing Essay

Samsung Vs Nokia Finacial Analysis Critical Evaluation Marketing Essay In todays era of digital there are companies drifted towards the digital technology. The company Samsung has made his position in the market by themselves and now days recognised as the most innovative and good quality brand in the sector of electronic industry. The Samsung follow the policy of we will devote out human resources and technologies to create superior products and services thereby contributing a better global society. In this assignment there is financial analysis of the Samsung Company in relation to the last five years summary. The various aspects are discussed critically in this assignment work. In addition to this there is comparison of the Samsung Company with respect to the Nokia Company a big rival of the Samsung Company in the market. There is comparison of the financial positions of both of the companies to make the differentiation between their strategies so they in future they can be benefited by this. The Samsung Company is famous company in the area of electronic industry. This company was established in 1969 in Taegu, Korea. The founder of this company was Byung Chull Lee. At the very first time the company has started business with the manufacturing of Black and White TVs. At the early period of time the company was at the steady growth and after the end of year 2004 the company has got about the sale of  £52 billion and has assets about  £38 Billion. At this time the company had employed approximately 113 thousand at the worldwide. In this year the company got the competitive advantage too as it go ahead to its competitive rivals like Kodak, Philips, and Panasonic etc. (Barney and Hesterly, 2008, PC-2 -1). At that time the company involved in the manufacturing of TVs, Computers and Av equipments, Mobile Phones, Networking Equipments, LCD Screens, Notebook computers, Laptops, HDTVs , Washing Machines and other electronic equipments etc. (Barney and Hesterly, 2008, PC-2 -6) . According to the company the success they achieved is purely depend on their contribution that how they manage their company in an effective way by considering the things like contribution to society and mutual prosperity at the worldwide level among the people. The chairman of the company has told that the group of Samsung always guide their employees to pat emphasise over the efficiency and design of the products. Under the observation of the formal chairman the company able to attain the leading position in the electronic market (Barney and Hesterly, 2008, PC-2 -6). In relation to this the below diagram has shown the organisational structure of the company. Source- Samsung 2008 (www.samsung.com) Financial Analysis of the Company (Samsung) The Samsung is continued to grow and gain profit in the market at high rate. From the financial statement of the last five years of the company has clearly showed that how the company is on the track of the progress. From year 2005 to 2010 there is increase in the net profit of the company. For the year 2005 the company has gained the profit with 31 % but in the next year it was decreased by 1 % and become 30% then for the coming consecutive years there is decrease as that was recession period but still in recession it made the profit of 28% in both 2007 and 2008. For the further improvement in next year of 2009 there is total gross profit is by 33.5 % and fro the next and present year of 2010 the company has the highest profit of 35.3 % as a gross profit of the company. From the financial statement given in the appendixes it is clear that the company has got the improvement in last five years. Till year 2010 there is total assets of the company are 125,677 billion as Korean KRW. Source http://www.corporateinformation.com/Company-Snapshot.aspx?cusip=C410P0400 Ratio Analysis of the company Samsung The following table show the ratios for the company over last five years. The different ratios find in the table are ROE in which there are ratios of Profitability, assets turnover ratio and leverages are included and there is average ration of ROE is given. For the next there is Debt/ equity ratio for the five years followed by the Net debt/equity ratio and in the last column there is total earnings per share are given. ROE = NPM * TAT * A/E = ROA * A/E Financial Ratios 2005 2006 2007 2008 2009 2010 ROE 19.6 17.7 14.3 9.3 17.5 22.5 Profitability (Net Income/Sales) 0.09 0.09 0.08 0.05 0.08 0.11 Asset Turnover (Sales/Asset) 1.12 1.10 1.13 1.22 1.50 1.32 Leverage (Asset/Equity) 1.84 1.74 1.68 1.67 1.53 1.54 Debt /Equity 39.5 30.2 25.9 27.7 12.9 12.9 Net Debt/Equity 15.3 9.8 4.8 6.5 -15.7 -12.6 Earnings per share KRW 149,969 52,880 49,502 37,684 20,731 28,842 The ratios are calculated from the balance sheet and income statements for the last five years of the company. The ratios calculated are shown in the following table for the years 2005-2010. Introduction to Nokia The company Nokia has started in year 1856 at the banks of Nokianvirta River. The company at that time is major force in the industry. After that it undergoes merger with Cable Company to enter into the market of electronic by the name of Nokia Corporation. The new company successfully entered into the market and play a pioneering role in the area of mobile communications. Due to the globalisation the company soon grow at fast pace and there is good position attained by the company. The most strategic decision taken by the company was in 1992 that to concentrate on the telecommunication business only. At present the Nokia Corporation  is engaged in the business of communication and manufacturing of the mobile. This company is at the number one position in the market. The company had over 123000 employees at present working in the company. The company has its roots in 120 countries of the world. The annual sale of the company is 41 Euro billion and has profit about 1.2 euro Billion as on the year of 2009. This company is recognised as the worlds largest manufacturer of mobile phones and even it provides the navigation system too in addition. The market shares of the company was 30% of the global market in the third quarter of year 2010 operating profit of à ¢Ã¢â‚¬Å¡Ã‚ ¬1.2 billion as of 2009. It is the worlds largest manufacturer of  mobile telephones: its global device  market share  was 30% in the third quarter 2010, but this value is less than to year 2009 when it was 34 %. The Nokia is continuing to growing by introducing advance technology according to the global need s of the society and market. Financial analysis of Nokia For the financial analysis of Nokia there is consideration of the annual statements for the last five years of Nokia and also there is consideration of the balance sheet of the Nokia for the last five years from 2005- 2009. The following table is formulated for the explanation purpose to analyse the financial position of the company. Financial years 2009 2008 2007 2006 2005 Fixed Assets 12 125 15 112 8 305 4 031 3 501 Current assets 23 613 24 470 29 294 18 586 18 951 Total equity 14 749 16 510 17 338 12 060 12 514 Long term liabilities 5 801 2 717 1 286 396 268 Current liabilities 15 188 20 355 18 976 10 161 9 670 Total Assets 35738 39582 37599 22617 22452 Ration Analysis of Nokia The following table shows the ratio analysis of the company on the bases of above table which represents the overall financial statement of the company. Ratio analysis 2009 2008 2007 2006 2005 ROE Profitability Net profit margin 6.5 2.92 0.63 7.5 9.79 7.86 53.5 15.64 14.11 35.5 13.35 10.47 27.1 13.57 10.58 Equity ratio 41.9 42.3 46.7 54.0 56.4 Net Debt/Equity Return on Assets -25 0.73 -14 10.08 -62 19.16 -69 19.04 -77 16.22 From above table of ratios it has been seen that there is deterioration in the ROE ratios from 2007 to 2008 and from 2008 to 2009. There is also deterioration in the ROA ratio with the same pace. Comparison of Nokia and Samsung The both companies are reputed companies in the mobile sector. The Nokia is leading than the Samsung Company. At present the nokia is number one company but there is deterioration in the sales of the company and even in the ratios of the company if it continues it will be hard for the company to compete with its rivals. On the other hand the company Samsung is continue to grow. There is continue growth has seen in the company. As from the financial analysis of the company and the ratios calculated it has seen that at present the company has raised itself from the 15th position to the 5th position and this is milestone in the history of telecommunication industry. The company is continuing on this track to progress. The following presentation shows the comparison between these two companies. Nokia 2009 Samsung 2009 Position in Market 1st 5th Operating income ( 1716) 8973 Net profit 0.63 % 15.4% From above table it is clear that Samsung is making profit regularly. On the other hand there is continues deterioration in the Nokia from last four consecutive years. Vendor 1Q10 Unit Shipments 1Q10 Market Share 1Q09 Unit Shipments 1Q09 Market Share Year-over-year Change 1. Nokia 107.8 36.6% 93.2 38.4% 15.7% 2. Samsung 64.3 21.8% 45.9 18.9% 40.1% Source http://www.palminfocenter.com/news/6470/worldwide-mobile-phone-market-grows-22/ Conclusion From the above report it is concluded that the financial analysis is very important for the companies in every field. This is useful in find out the level of company and moreover this is useful in having comparison with the other companies so that for the future welfare possible steps should be taken. The financial analysis make the company knows about the finance they have to spend and where they need to spend this. This even gives the evaluation for the profit and loss for the company.

Nonprofit Organizations Essays -- Papers Not for Profit Business Essay

Nonprofit Organizations I. Introduction: Why do Nonprofit organizations exist and what do they do. II. Planning in Nonprofit organizations 1. The importance of planning 2. Steps in planning a. setting goals b. identifying the needs of those whom the goals will serve c. developing and defining specific role and mission of organization d. specific organizational objectives e. setting priorities f. measuring results III. Budgeting Nonprofit organizations 1. Importance of budgeting 2. Steps in budget process a.defining mission objectives b.projecting expenditures based on available revenues c.reporting and control IV. Funding Nonprofit organizations 1. How Nonprofit organization get their money. V. Managing Nonprofit organizations 1. Total Quality Management VI. Summary The non-profit sector is based on two philosophical concepts: voluntarism and market failure economies. Voluntarism is applied ethics, moral philosophy and action for the benefit of the public, and market failure economics explains the existence of non-profits. The government simply cannot provide or perform services for everyone. Non-profit organizations are everywhere. Wherever there are people there are non-profit organizations. Non-profit, or Not-for-Profit organizations exist to perform or provide services. Whether provided by a public organization or agency, or a private organization or agency, they serve a purpose. Government, educational institutions, community organizations and health care facilities are all examples of non-profit organizations. They are very different in size, some are small neighborhood grassroots organizations with only a few employees and little mo... ... four functions of non-profit organizations are extremely important for the survival and future of an organization, and for the quality of services to be provided by an organization. Bibliography: 1. Gies, David L., Ott, J. Stephen, Shafritz, Jay M. The Nonprofit Organization: Essential Readings. California: Brooks/Cole, 1990. 2. Grayson, Leslie E., Tompkins, Curtis J.. Management of Public Sector and Nonprofit Organizations. Reston, Virginia: Reston Publishing Co., 1984. 3. Herman, Robert D. The Jossey-Bass Handbook of Nonprofit Leadership and Management. San Francisco: Jossey-Bass publishers, 1994. 4. Lee, James C. Do or Die: Survival for Nonprofits. Washington D.C.: Taft Products, Inc. 1974 5. Powell, James Lawrence. Pathways to Leadership: How to Achieve and Sustain Success. San Francisco: Jossey-Bass publishers, 1995