A Non-Bourgeois Analysis of Tout Va Bien

Jose Alvarez English 2 David Lau A Non-Bourgeois Analysis of Tout Va Bien In the 21st century modern cinematic film industry an audience is enabled to experience a wide array of films beholding an eminently developed Hollywood perspective. Hollywood blockbusters assuredly dominate the United States film industry for various reasons. The general population absorbing modern Hollywood movies may manage to argue that the highly advanced state of the art techniques that blockbuster films utilize in order to enhance and flourish their big screen cinemas are the ideal justifications of their success.Such film techniques can vary widely from exquisite execution of state of the art animation, proficient synchronization of movie scores and progressive character augmentation just to name a few. These Hollywood methods tend to be harmonized collectively and conglomeratized for the constantly recycled concept of progressive plot development. Although many filmmakers have effectively exploited sim ilar progressive concepts for years, it has also inspired other filmmakers to create inverted juxtapositional styled films.The collaborative film Tout Va Bien by the Dziga Vertov Group which consists of Jean-Luc Godard and Jean-Pierre Gorin is an exemplification of such a counter Hollywood style film. Brian Henderson a film critic and writer of â€Å"Towards a Non-Bourgeois Camera Style,† characterized Godard’s approach on certain films as â€Å"non-bourgeois† for various reasons. Henderson’s essential point was concerned with Godard’s camera style, yet there is also other demonstrations of Godard’s non-bourgeois approach to filmmaking.Additional elements outside of camera style range from political topics, adoption of Brectian mechanisms and the use of other deviant aesthetic filmmaking devices. When considering Henderson’s term â€Å"non-bourgeois,† its primary and essential definition is when filmmakers develop anti-illusion ary and authentically realistic films. Godard’s films from 1967 onwards had this anti-illusionary perspective because of multiple reasons. The first reason to consider in regards to Godard’s non-bourgeois approach stemmed from student protests that broke out in France during the May of 1968. According to CollinMacCabe, writer of Postscript to May 1968 â€Å"French students occupied the administrative offices of the University of the Sorbonne in protest against planned government reforms of the university† (MacCabe 19. ) This modest student protest progressively gained support and cooperation from hundreds of thousands of workers. It eventually turned into a massive revolt that brought the French economy to a temporary halt and almost collapsed France’s government of the time. The repercussions of these events had a sizeable impact on Godard since it conveyed his proceeding films to become more political.Godard not only politicized his work by subject matt er but more dominantly by the aesthetic process of â€Å"creating a film politically. † Godard utilized various aesthetic strategies to express his political intentions. One specific approach that embodied the non-bourgeois political aspect in Tout Va Bien was the camera style. Henderson described this camera style as a â€Å"slow tracking shot that moves purely laterally-usually in one direction†¦over a scene that does not itself move, or strictly speaking, that does not move in any relation to the camera’s movement. According to Henderson this unique camera style enhances an anti-illusionary perspective due to its flatness and avoidance of depth. Two big scenes from Tout Va Bien that make use of this aesthetic approach are the final supermarket scene and the Barbie house styled factory set during the strike. A secondary non-bourgeois political device that Godard and Gorin utilized in Tout Va Bien was Brecthian distanciation. This method which was adopted from B ertolt Brecth is when actors actively express and represent themselves as actors, therefore estranging and distancing the audience.The purpose of this device intends to ruin illusion and inform the audience that the movie is an aesthetic work of art and not a real life situation. Another utilized device similar to Brechtian distanciation was the conceptual approach of breaking the fourth wall. This concept, which was also adopted from Brecht, is the acknowledgement and interaction between the actors and the audience in order to raise awareness of fiction. One major way that Tout Va Bien broke the fourth wall was by having actors look and talk straight into the camera.The scenes that utilized this concept exceedingly well where the ones which showcased one-sided interviews such as the ones with Jacques the filmmaker, the union representative, the Salumi factory boss and a female worker. A third aspect that made Tout Va Bien a non-bourgeois style film was its editing style. Godard and Gorin progressed their scenes strangely and often left the viewer open-ended towards the ultimate meaning. It seems that they intended to lead their audience vaguely by placing subtle hints of the films direction and leaving it open for the audience to interpret.The editing of the scenes really demanded activation from the audience since they usually had clever little inferences towards the filmmakers aesthetic intentions. One scene that really presented this unconventional editing style was when the boss needed to urinate. Due to factory workers blocking access to restrooms, the boss eventually broke a window inside of his own office in order to urinate out of it. A few scenes later however, the same window in the boss’s office is no longer broken.An earlier scene that also displayed this grotesque editing style had the camera locked on Susan while a conversation between Jacques and the boss was being heard. Susan eventually joined the conversation auditorially but you coul d not visually see her mouth moving with the pronunciation of the words. Lastly, of the reasons that Tout Va Bien is considered to be non-bourgeois is the political subject matter. Many classical Hollywood films hardly touch on political content but Tout Va Bien’s central plot revolved around the concept of class struggle.Conversations of class struggle were established throughout the film from various political perspectives ranging from that of the workers, the boss and the union representative. From the workers perspective many of them politicized about the negative aspects of their job, such as exhaustion, injuries and bad wages. In the boss’s perspective his political argument criticized that class struggle had become irrelevant and that Marxist philosophies where long gone. In the final political perspective, the union representative stated his agreement with the workers opinions but disapproved of their approach in starting the wildcat strike.Analyzing Tout Va Bi en from a non-bourgeois perspective, it was undoubtedly created in antagonism of Hollywood cinema. Many of the ways the film was directed and edited embraced deviance from what classical Hollywood films would consider norms. Everything from using political topics to presenting some of the film in non-chronological order contributed to the non-bourgeois perspective. This approach is quite possibly a conscious critique towards classical cinema since it juxtaposes Hollywood culture and exposes its artificiality.It emphasizes self-reflexive interpretation to draw out activation from its audience and promotes didacticism, which often lacks in Hollywood films. Tout Va Bien is fundamentally embedded with political arguments against Hollywood cinema, capitalism and class structure. It may very well be that the film was ultimately created to inform and stimulate activism. Works Cited Henderson, Brian, â€Å"Towards a Non-Bourgeois Camera Style. † Film Theory and Criticism MacCabe, Col in, â€Å"Postscript to May 1968. † English 2 Reader Spring 2012: 19-22.

Business System Integration and Consultancy

â€Å"Abstract Customer relationship direction ( CRM ) is a combination of people, procedures and engineering that seeks to understand a company ‘s customers.†The faculty â€Å"Business System Integration and Consultancy† was one I had been looking frontward to of all time since I decided to fall in the class. The chance of holding existent clip experience of being a adviser and transporting out a undertaking was truly appealing. Over the class of the faculty, the assorted facets of consultancy and undertaking execution were introduced under the umbrella of a consultancy undertaking. My essay covers the assorted phases that I went through as a portion of my group, the alterations I would do if I were to travel through the procedure once more and the accomplishments I gained by undergoing the faculty. The essay is loosely divided into two subdivisions. The first subdivision covers the procedure of system integrating I would follow. This covers the phases like Request for Information and Request for Proposal which covers the execution scheme. The 2nd subdivision high spots the personal acquisition.THE PROCESS OF SYSTEM INTEGRATIONThe faculty took us through assorted phases of system integrating get downing from the client seting up petition for information. If the procedure was to be repeated, there is a series of alterations and betterments that could be incorporated into the same. These have been detailed below.The Request for Information ( RFI )S Daellenbach and Sally J Davenport suggest that organisations enter into confederation based on properties of organisation and its representatives instead than the property of the future confederation relationship ( Establishing Trust during the Formation of Technology Alliances ‘ , Journal of Technology Transfer, 29 ( 2 ) , 2004:1 87 ) . The RFI phase is the platform to demo the clients the credibleness and eligibility of the company in taking up the undertaking ( mention of where you got the info from ) . It is of import to affect the client ; demo them that you have the capableness and besides set up trust. For this it is indispensable to demo partnership by seting the logo of Aluxtel and ICG together. The presentation would cover the accomplishments, the strengths, the services offered and relevant experience of ICG in the country of client demand. It would besides showcase the of import old and current partnerships of the company ; for this I would utilize Son of the spouse companies. The presentation should non give so much information that the client misses the indispensable points. ICG ab initio had 19 slides which were cut down to 14 during the RFI phase. Another facet I would make otherwise, was sing an question by the client about employee turnover ratio. ICG had divulged that information to Aluxtel but I subsequently found out that such inside informations are seldom let out by a company and about ne'er during RFI phase. Meeting with the client is besides a really important facet. Survey by Katz and Kahn suggest that appraisal of trust is likely to be based ab initio on the interpersonal interactions ( 1978 ) . It is hence of import to subscribe the â€Å"psychological contracts† with the client.The Request for Proposal ( RFP )This phase required us to showcase the program to turn to the client ‘s demand. The important facet to this was to pull out the right information from the client through the series of meetings we had. The process adopted consisted of three stairss – analysing the organisation & A ; understanding demands, explicating execution scheme and measuring the undertaking execution.Procedure and TechnologyMeasure 1: Analyzing organisation & A ; Understanding RequirementsThe key to acquiring information from the clients as pointed by the facult y leaders is to inquire an unfastened ended inquiry which leaves the client to speak more than you. The effectual direction of information has a important function to play in CRM. Information is critical for merchandise tailoring, service invention, amalgamate positions of clients, and ciphering client life-time value ( Peppard, 2000 ) . The initial negotiations were non really fruitful, due to inexperience and nervousnesss. The attendant meetings yielded more information ; the last meeting had been more focussed in footings of the inquiries and yielded specific concerns of the client sing cost decrease and organisational restructuring. This helped ICG modify the program to run into the client ‘s specific involvements. The information was used to transport out analysis utilizing techniques like SWOT analysis, stakeholder analysis and plague analysis. I would follow this as it greatly helped in analysing the consequence of the undertaking on assorted facets of the organisation. Measure 2: Execution SchemeThe scheme should provide to three chief facets viz. people, procedure and engineering. The thought is that a new procedure is to be designed by integrating engineering to give the company the competitory advantage. The focal point nevertheless needs to be on the demands of the company and non engineering. Technology should ever be the facilitator. This fact is confirmed by Rigby and Ledingham who say that directors should non be distracted by the CRM package but should concentrate on what demands it should provide to ( 2004 ) . I steadfastly adhere to this school of idea and believe that doing engineering the chief drive force behind determinations can do concerns to lose focal point on their nucleus competences, unless the nucleus competence is engineering itself. The chief facet to be considered in the instance of Aluxtel is the presence of silo systems. Migrating the information into a individual database would greatly cut down call clip and better client satisfaction. However this should non impact the normal concern operations. Bearing these factors in head a information migration program has to be devised. The information migration would besides function as an chance to transport out informations cleansing. In 2001, Gartner analysts Scott Nelson and Jennifer Kirkby reported that disregarding informations quality is the figure one ground for CRM undertaking failures ( Power, 2009:40 ) . The information of Aluxtel could be largely cleansed by automatic methods but required manual cleaning every bit good. The challenge with manual cleaning is the clip it consumes and the human resource required from an already overladen Aluxtel staff. From the interactions with the faculty leaders, it was concluded that cent per centum clean information is a rareness. Therefore I believe that automatic cleaning would do as an immediate demand. The information from silo systems could be integrated into a separate individual database and it can undergo the manual cleaning. This method has its pros and cons. Since the undertaking will be implemented in a phased mode, the above scheme would intend keeping bequest and new database till the undertaking goes unrecorded in all the offices. However it besides provides a autumn back mechanism to the bequest database in instance of any issue. The new system can take a few months to settle, where the staff and the clients become familiar with the system. The Information and Technology ( IT ) staff on which the burden is lesser than sales/marketing staff can transport out the manual cleaning. [ Refer appendix for informations migration diagram ] The client today takes certain services for granted, chief being an online service. It enormously adds to the convenience factor of the client. Bearing this in head, a web portal is a necessity. Peppers and Rogers depict how web sites help in retaining clients by offering services in traditionally impossible ways [ 2000 ] . The presence of a amalgamate database would intend that investing required for this would be minimum. Besides, presenting an IVR system with an machine-controlled confirmation service would greatly cut down call clip and the incommodiousness caused to clients by perennial confirmation questions. The following facet of the scheme is to look at cost decrease and organisational restructuring. For a apparatus that involves client naming in for questions, it is instead unneeded to hold four different offices for call centres. Integrating them would greatly cut down disposal and care costs. I would lodge to the recommendation made to unify Milton Keynes office with Birmingham office. There have been instances of companies Virgin, Bata etc switching central offices without impacting their concern. The cost decrease it would convey greatly justifies this move. An facet I would wish to convey about if I do this undertaking once more is affecting clients in make up one's minding other alterations to be brought about since CRM is a client centric undertaking. Random calls could be made to the clients asking about the alterations they would wish to see in the procedure. Optimizing client relationships requires a complete apprehension of all clients ; profitable every bit good as non-profitable, and so to form concern procedures to handle clients separately based on their demands and their values ( Renner, 2000 ) . This reinforces the advantages to be gained by utilizing the client profiling. One point that was missed out, as pointed out by Mr. Gary was the hazard analysis. Possible hazards such as undertaking failure, unequal return on investing, unplanned undertaking budget alterations, unhappy clients, loss of employee assurance, and recreation of cardinal direction clip and resources must be good thought out ( Schweigert, 2000 ) . Identifying the hazards involved and accordingly mapping the ways to extenuate these hazards would be a great confidence to the client and will besides guarantee better opportunities of forestalling a undertaking failure.Measure 3: Appraisal and ControlArgyris and Schon describe the spread between ‘intent ‘ and realisation as the major challenge in strategic direction theory ( 1996 ) . It is of import that the undertaking is invariably reviewed and assessed to do certain its on the right class and it adheres to the program set out. The steps taken by ICG were really good in run intoing this demand. A steering commission and a fol low up commission would guarantee that undertaking stuck to its program. The undertaking had a stage â€Å"controlling† every bit good for the intent.PeoplesExecution of endeavor engineering, such as CRM and ERP, requires alterations to organisational civilization ( Al-Mashari & A ; Zairi, 2000 ) . It is hence of import to fix the people involved for the alteration and do certain they are motivated to encompass the alteration. Most jobs in CRM execution are non proficient. [ Schwartz et Al, 2002 ] identifies organisational alteration as a major challenge for CRM executions. Analyzing the execution scheme, it is clear that the alteration is huge and there is a really valid demand to look into the people aspect. The first thing to make would be to affect the senior direction in the procedure of fixing the staff for the alteration. Cap Gemini and IDC found that top direction and selling and gross revenues direction are by and large the instigators of a corporate CRM undertaking ( 1999 ) . Besides developing Sessionss will be conducted to do them recognize the benefits of the new system and to besides guarantee their credence. Their feedbacks at assorted phases can guarantee that the undertaking is on path and these stairss would besides guarantee their ownership in the undertaking. A major issue to be considered is the resettlement of people in Milton Keynes to Birmingham and besides from the different call centres to the integrated call Centre. There is likely to be opposition in this respect. This issue was non discussed decently in ICG ‘s proposal. I believe that a little hiking in wage is justified to actuate people for the alteration. This would n't be a load on the company sing the effectual outgo cut. Besides a publicity would be a large psychological motive for the staff even if the salary rise associated with the publicity is minimum.Personal LearningThe faculty helped in understanding the constructs of consultancy and how to be professional in the work that you do. It familiarized me with the assorted phases involved in a undertaking and how to undertake each of them. It is most of import to hold a holistic position sing all possible facets. Initially, the focal point had merely been on planing a CRM system. But as the class progressed, I learne d to look at the chances for organisational restructuring and investigation for ways to transfuse process optimisation and cost decrease. The experience of working with clip restraints in a really competitory environment has made me confident to take on the universe of confer withing. As for the soft accomplishments, I was a portion of all the meetings with the client and besides handled the RFI presentation and the concluding presentation. It made me confident to talk in forepart of honored persons. The meetings helped me understand the elusive niceties of constructing a resonance by conversation and gestures. I was besides introduced to the art of inquiring the right sort of inquiries to pull out inside informations from the client. The procedure of working in a group besides was a really fulfilling experience. The work was by and large divided among the members and each member came prepared with the subject. This was followed by treatments and encephalon storming about the assorted subjects. This ensured proper analysis of all the subjects and deep apprehension about the same. It besides made certain that everyone in the group was cognizant of all the facets of our proposal. This was highlighted by the fact that during the reappraisal session by the panel after our concluding presentation, all the members answered to the questions.BibliographyAl-Mashari, M. and Zairi, M. ( 2000 ) , â€Å" The effectual application of SAP R/3: a proposed theoretical account of best pattern † , Logistics Information Management, Vol. 13 No. 3, pp. 156-66. Argyris, C and Schon, D ( 1996 ) Organizational larning II: Theory, Method and Practise. Chen, J.I & A ; Popvich.K, 2003. â€Å"Understanding client relationship direction ( CRM ) : Peoples, procedure and technology† in Business Process Management Journal. Vol 9 Daellenbach, S. & A ; Davenport, J. 2004. â€Å"Establishing trust during the formation of engineering alliances† in Journal of Technology Transfer, Vol: 29 ( 2 ) Finnigan D.J & A ; Willcocks, L.P, ( 2007 ) , Implementing CRM: From engineering to Knowledge Peppard, J. ( 2000 ) , â€Å" Customer relationship direction ( CRM ) in fiscal services † , European Management diary, Vol. 18 No. 3, pp. 312-27. Peppers, D. and Rogers, four ( 2000 ) , â€Å" Successful Web sites † , DMReview.Com, 4 February. Power.D, 2009. â€Å"Data Quality and MDM ; A information quality mentality additions MDM plan success† in Information Management. Vol 19 ( 2 ) . Renner, D. ( 2000 ) , â€Å" Customer relationship direction: a new arm in your competitory armory † , Siebel Magazine, Vol. 1 No. 2. Rigby, D.K. and Ledingham, D ( 2004 ) CRM done right. Harvard Business Review, 82 ( 11 ) , 118-129 Shwartz, M. , Schliebs, O. and Wyssusek, B. ( 2002 ) Concentrating the Customer: A Critical Approach towards Design and Use of Data Warehousing in Corporate CRM. DMDW Workshop at CAISE, Toronto. Schweigert, D. ( 2000 ) , â€Å" Balancing idealistic V realistic procedures † , in Proceedings of DCI Customer Relationship Management Conference, Boston, MA, 27-29 June

International Environment Essay

Entrepreneurial activities and innovation has drastically changed the international competitiveness of Brazilian companies which has taken the country’s economy beyond its agricultural sector. Technology has drastically changed in Brazil because of which many foreign firms have started investing in the country. A research conducted by the Research Institute on Applied Economics (IPEA) studied 1200 industrial firms in Brazil and compared them to similar firms in Mexico and Argentina, results showed Brazilian firms to be very competitive in medium and high technology products in the international export market (Wright 2007). The report by Wright (2007) also states that Brazil has limited product development activities due to its weak capital market structure however it has a very strong research base on the supply-side which helps them in producing innovative goods. In computer markets Brazil is fifth largest in the world; it is also investing domestically in emerging technologies hence posing great opportunities for global investment (Fried, 2008). Technology Environment in Singapore The technological environment of Singapore has advanced exponentially in the past few years; e-commerce transactions have greatly increased in areas such as internet trading and internet banking (The Economist 2007). The government in its Information and Communication Technology 21 (ICT21) master plan of 2000 planned on positioning Singapore as a global capital of communication and information technology by 2010 (The Economist). This clearly shows the level of research and development activity in the country and the impact it will have, and has had, in the transfer of technology with respect to global investment; in July 2000 the Economic Development Board Investment setup M-Commerce Ventures to further foreign investment.

Selecting a Plant Site for a Pharmaceutical Industry Coursework

Selecting a Plant Site for a Pharmaceutical Industry - Coursework Example The final choice of finalizing a site is purely based on an extensive survey of advantages and disadvantages of the site location and ultimately availability of the real estate. The various factors that should be considered while selecting a plant site are discussed in this section. They are as follows. Raw materials availability is the basic need of a pharmaceutical industry. In this case, as most of the raw materials are imported, a location should be near to the port that helps in transportation of such materials and lowers the cost of transportation. Raw Materials of a pharmaceutical industry are very delicate and stored under a high-quality control. A very delicate environment as per Standard Operating procedures should be selected that provides a temperature and humidity controlled environment for storage and transportation of these materials. The location of the site is selected as per the demand of the industry. A location near to seaport helps in the importation of raw materials and exportation of the production material. Also, a close connection of the site to the national motorway helps in nationwide distribution of the products. A site close to a village or area of lower income people should be preferred. In such area, manpower is easily available. An industry every now and then is in need of hardworking and pain taking people who put all their efforts in the industry. An area that is free from environmental hazards should be selected. A pharmaceutical industry needs an environment that is free from pollution and waste of other industries. Moreover, a highly maintained disposal area as per standard operating procedures of making medicines should be there so it may not cause harm to the surrounding environment There should be an extra area within the premises of the industry that can be utilized later if needed. An industry with high potential, the future expectations should be kept in mind. In the future, if there is a need to build a storeroom, manufacturing area or even rooms for the new staff, there should be enough space that on which building can be extended.  Ã‚  

Hearsay & Crawford v. Washington Assignment Example | Topics and Well Written Essays - 750 words

Hearsay & Crawford v. Washington - Assignment Example There are several methods used for impeachment in a court of law and these include bias, character, inconsistent statement, contradiction and competency. The court allows demonstration of bias through cross-examination for impeachment, and this involves use of personal interests such as financial stake, blood relations among others to catalyze witness bias. Similarly, character is an impeachment method that focuses on demonstrating bad character such as prior conviction or non intrinsic evidence. Inconsistent statement involves use of prior statements that do not match the current testimony for impeachment, and these may also be used as substantive evidence. On the other hand, contradiction as a method of impeachment is where the witness says two or more contradicting statements in the same testimony. Finally, competency is the impeachment method where the witness lacks the required mental capacity, or he/she cannot sense what he claims to have. The Federal Rules if Evidence defines hearsay as, "a statement, other than one made by the  declarant  while  testifying  at the  trial  or  hearing, offered in  evidence  to prove the truth of the matter asserted" (Federal Rules of Evidence, 2009). Therefore, hearsay is out-of-court evidence and thus allowing it in a court trial interferes with the methods of testing credibility. For instance, testimonial hearsay does not give a chance for impeachment of the witness in order to determine the credibility of the evidence. The Sixth Amendment states that "[i]n all criminal prosecutions, the accused shall enjoy the right...to be confronted with the witnesses against him† (US Supreme Court Media, 2004).  However, in some cases the court allows evidence from out-of-the-court testimony on grounds that it should be reliable evidence. This is exemplified in the U.S. Supreme Court ruling in 2004, on the case of Crawford v. Washington. Crawford, together with his wife, Sylvia, confronted and stabbed a ma n, Lee, who allegedly raped his wife. During the trial, Miranda was unable to testify as a result of the marital privilege rule of Washington, and thus, her statement was presented for the jury in the form of recorded evidence. As a result, Crawford was denied the opportunity to cross-examine witness as provided for in the Confrontation Clause of the Sixth Amendment. Hence, argued that the court violated the Confrontation Clause by allowing his wife’s recorded-statement to be used in the trial, and thus denying him a chance for cross-examination. The decision of the U.S. Supreme Court reformulated the standards for the inclusion of hearsay statements in criminal trials under the Sixth Amendment. According to the court, cross-examination is required only to admit a witness’s prior testimonial statements, which was unavailable in the case of Crawford v. Washington. Crawford v. Washington Supreme Court’s decision relied on the Ohio v. Roberts U. S. Supreme Courtâ⠂¬â„¢s decision of 1980. In this decision, the court allowed use of out-of-court testimony against the defendant so long as the testimony was reliable. On those grounds, the court determined that Sylvia’s statement was reliable and thus could be used as evidence in the trial. The trial court noted that the evidence was trustworthy and gave reasons to support its use in the criminal case against Crawford. For example, Sylvia and Crawford were interrogated separately, and the statements

Implement and monitor nursing care for clients with acute health Case Study

Implement and monitor nursing care for clients with acute health problems - Case Study Example Harold’s injuries would limit his mobility and would confine him for a while to a bed or to a chair (University of Virginia â€Å"Physical Medicine & Rehabilitation). He would likely need assistance for all his activities – from his waking to his sleeping hours. I would involve Harold’s family in meeting his self-care needs by placing them on shifts. I can ask his wife to sleep in a separate bed, but still be in the same room as her husband in order to assist Harold in his ADLs. However, since Harold’s wife has initial manifestations of Alzheimer’s disease, she cannot be left with Harold for prolonged periods of time. Members of the family can take shifts in helping care for Harold. His children and grandchildren can be asked to assist Harold in performing his ADLs. They can help groom him, assist him to and from the bathroom, and keep him company. This can help ensure that Harold would not be bored and his morale always kept up. This would also ensure that his burns would not get infected or be subjected to further injury. The grandchildren have to be taught the proper ways of assisting and caring for their grandfather by demonstrating to them the proper ways of grooming and assisting in order not to subject Harold to further injuries. 3. Assess metabolism. Burn victims are in a hypermetabolic state. (Hom, et.al., p. 184), which increases their risk for prolonged inflammation, cardiac dysfunction, infection, sepsis, and death (Bankhead â€Å"News by Specialty) 1. Explaining to Harold the debridement process – how the procedure would be undertaken, the risks of the procedure, and the ultimate goal of the surgery. This would help reduce the patient’s anxiety and stress about the procedure (Steele, et.al., p. 55). 3. Instructing Harold on what he can expect during the surgery itself. I would explain to Harold why intravenous access will be needed before the surgery; the surgical skin preparations

The Thirty Years War Essay Example | Topics and Well Written Essays - 1500 words

The Thirty Years War - Essay Example Later, the war turned into a rather general conflict involving France and the Hapsburg poweri. As mentioned earlier, the war was spread in phases over the period from the year 1618 to 1648. Initially, there was a treaty called Peace of Augsburg signed in 1555 which brought temporary peace in regards to religious competition in the state of Germany. However, the treaty only recognized the Lutherans and Roman Catholic. Despite this, the Cal-vines had made gains in a number of states and consequently began to demand recognition of their rights and acceptance of their ways of life. In 1617, Ferdinand of Styria was the king of the Bohemian Kingdom and was an ardent supporter of numerous Catholic missions. This did not go well with the Calvinists because they feared that under Ferdinand rule they would be oppressed and their rights would not be recognized. The Calvinists went ahead and threw two Catholics from a building, seventy feet tall, as a show of their dissatisfaction with the king. Fortunately, the two Catholics just sustained minor injuries as they fell on a pile of manure. But this action led to the Catholics invading Bohemia which was a Calvinist strong hold. The conflict resulted into war ending with Catholics winning and Calvinists losing and sustaining heavy and multiple casualties1. Another significant period of the war was between 1625 and 1629 in Denmark where the Protestants went into battle with the Catholics. During this phase, the war claimed many casualties and a significant destruction of property from both sides. In the end, the Catholics claimed victory and installed their king who continued the unpopular policies directed towards oppressing non-Catholics. This alarmed those Christians who viewed this as sheer absurdity and ways of oppressing fellow man. As a result, the Protestants cooperated came together all over Europe with an aim of championing their rights and revolting against the dominant Catholic majority ii. The entire period of the thirty years war was characterized by many religious conflicts in many European countries and empires. However, the saddest thing was that, besides causing psychological harm, it also claimed many lives and led to massive destruction of property and infrastructure. Therefore, the war considerably affected the lives of many Europeans. According to statistics, it reduced the population of German states by about 25% with the male population being reduced to half. The destruction was also aided by diseases and famines in different regions all over Europe. It was hard to feed the masses as there was no time to cultivate hence significantly reducing the food supplies. Diseases were also hard to treat as there were no properly organized supplies of medicine and medical personnel. Furthermore, the hostility between different groups resulted in blocking of supply routes as rivals did all they could to cut supply to opposing sides. The destruction was also catalyzed by the expulsion of oppos ing religious groups from the regions where they were the minority. For instance, Protestants were expelled from Czech land; an action which reduced the population of the land by a third. The destruction was quite severe that the regions that were hard hit by the war took centuries to recover. Despite the thirty years war largely being religious inclined, it also involved political supremacy and conquest. This is because many rulers looked forward to taking advantage of the weakened regions to conquered them and spread their dominance.

Tourism and national econmic growth Essay Example | Topics and Well Written Essays - 1000 words

Tourism and national econmic growth - Essay Example One of the well known examples in tourism driven LED seen in South Africa has been the small resort named Still Bay. It has a definite tourist footfall (Binns and Nel 240). The article addresses the environmental concerns too. For example, in Kenya’s Maasai Mara National Park and the Ngorongoro Conservation Area in Tanzania, heavy demand for firewood to be used in cooking and heating had severely reduced many small riverine forests (Binns and Nel 237). The article â€Å"Tourism as a local development strategy in South Africa† focuses on how the socio- environmental resources are being utilized to promote local economic development (LED) which in turn leads to national development. The article highlights the initiatives taken by the government to promote tourism as a means to bring about economic development in the country. It mentions the increase in number of the foreign tourist visits from 1994-2002 which in turn boosted the nations GDP. This article helps in understa nding how the unexplored locales in a country can be turned as hot spots for vacation. The article explains different ways for attracting tourists. It throws light on the different environmental issues that arises because of these plans. B. Travel & Tourism to boost UK economy in 2012, October 4, 2010 The website article shows the economic condition in UK and the growth in its tourism industry. The economic condition in the country has been seeing a downslide ever since the onset of the anticipated depression. So, the market has turned toward the travel and tourism industry to boost its economy. According to the article, the tourism industry would increase by 1.3% in 2012 that would be twice the rate of growth which was predicted to be only 0.6% as per the International Monetary Fund. This rate of growth will indicate that the Travel & Tourism industry would be generating revenue of ?35.6 billion and create almost 950,000 jobs within the British economy. During 2012 it is expected t hat around 30 million visitors would be coming to the UK, as reports had shown the country to maintain a good position in being a most-visited destination. In 2011, the total economic contribution from Travel & Tourism amounted to US$6.3 trillion in GDP thus creating 255 million jobs. This contribution had represented 9% of the total GDP, ranking 1 in 12 jobs (Travel & Tourism to boost UK economy in 2012). The website highlights the predicted increase in the number of international visitors in the country. It also showed the number of jobs that would be generated out of the tourism industry. The article presents a comparison between the number of visitors and the jobs created out of the tourism industry between 2011 and 2012. It shows how the industry had contributed US $6.3 trillion in GDP during the year 2011 thus drawing to the conclusion that there is tremendous opportunity to gain economic growth from the tourism industry. C. Roy, Jose, Kenya Packages Tourism as a Key Source of Economic Growth. 2010. October 4, 2010 The article in the news

Travelogue Essay Example | Topics and Well Written Essays - 250 words

Travelogue - Essay Example He came back to Bangladesh in 1972 when it was struggling to liberate from Pakistan. This was the time when he wanted to make a difference and became very active in the said struggle. He was part of the planning commission in charge of planning the economy. It was very remarkable to note that even with what he has achieved in life, he was passionate to help those poor people in Bangladesh to lift up their lives out of poverty. He thought of steps and possible strategies as solutions to this problem. According to Yunus, teaching well-designed economics strategies to his students were ineffectual when you see hungry people everywhere, old and young people looking alike. This was when microcredit system was born. Yunus believed that microcredit system was the optimal answer to fight poverty. The microcredit strategy includes providing credit to the poor without involving any collateral. He wanted to learn the realities of being poor and his experience in Jobra helped him realize that tiny loans offered to people for self-employment was one of the successful ways. Grameen Bank was born and this has started the economic revolution. Unlike the conventional banking system, Grameen bank does not require any collateral and extends their loans to those who are considered to be the poorest. The bank also focuses on women borrowers. To be able to make a loan, a villager must prove that her family owns not more than one half acre of land. This system was way considered unusual. For someone to start this kind of system and exert efforts to help without any security, Yunus is really an exceptional human being with so much passion to help the poor. This microcredit system is therefore mainly based on mutual trust. This very successful strategy that started with 42 people was due to the person who has a heart to make people very happy with small amount of money. As per Yunus after he has started to lend money to the poor, the only question in his mind was â€Å"How do I do

Strategic Management for Dell Case Study Example | Topics and Well Written Essays - 2500 words

Strategic Management for Dell - Case Study Example This will help to come up with new production and operation mode that will take the company back to the top. In its earlier operation, the success of the company has been based on the two aspects that helped it to gain competitive advantage in the market. The first aspect was in its product model. While most of its competitors remain with the earlier production model where they would manufacture computers ready for sale, Dell utilized the post-fordism model of production in which products were tailored to the needs of the consumers. The end of the production process for other competitors acted as the starting point of production for Dell. This was an important process that helped it to keep track of the manufacturing process and ensured that the company had the control of the process right from the start to the time the product was delivered to the consumer. It was a production process that is lead by the descriptions of the consumers. However this had an effect on lowering the innovative part of the company. While other companies worked to develop computers that assumed new features, Dell remained to wait to the customer description in order to tailor made the products. (Darlin, 2006) The other aspect of growth for the company was the price advantage that it had over the other competitors. In this case the production model which ensured that the company had less expenses when it came to inventory control and therefore was able to market its product less. The marketing strategy for the company also helped to eliminate middle men in the process and delivered the product right from the company to the customer. This also reduced the price of its product. These are two of the strategies that the company should be working on in the new strategy. They are strategies which helped it to grow and which can also help it to acquire a large segment of the market again. Which are the specific areas that the companies need to address in its new strategy There are number of areas that the company will need to emphasize on in order to reclaim its market and to prosper in growth. These areas include the production process, marketing and meant penetration and diversification. Production process There are minor changes that need to be made in the production process. While the production process has helped the company to cut a competitive edge in the market, it has not been effective in helping it to address the various changes that arise in the operation environment. The production strategy was useful in the beginning when the level of completion was low but it has been losing its effectiveness with time owing to changes taking place in the environment. The production process was sensitive to the market the production cost and it helped to deliver production on time to the consumers. This shows that it helped to meet the demands of the consumer in having products made to their demand and to suit their tastes. But the competitors have been working on new strategies to beat this model while not copying the Dell production model. They have been banking on production of styled computers with many enhancement with are new to the consumers. Rather than going to ask from the consumer what they want so that they can tailor made computer for them, they have been

Dimensions of Culture Research Paper Example | Topics and Well Written Essays - 250 words

Dimensions of Culture - Research Paper Example This means that people in the United States do not conform to each other and operate while giving precedence to their own interest over the interest of the society and their family (Clearlycultural.com, 2009). In the context of the cultural dimension of masculinity, Americans experience more of a masculine cultural orientation. This is because in the United States more preference is given to the values of individual attainments as well as individual success as compared to the feminine cultural values such as caring for others. The American citizens have no issues in managing and acting in uncertain situations. The citizens of America are more likely to face new challenges and new scenarios in a positive manner and are always ready to accept change. Lastly, the people of the United States do not have a future oriented approach in their life (Geert-hofstede.com, 2015). They are more likely to live in the present and care about the present. This can be witnessed through the fact that th e people in the United States do not plan on saving money and using it later in life and they rather obtain goods and services on credit and pay for them as they

Roles and Responsibility in Lifelong Learning Essay Example for Free

Roles and Responsibility in Lifelong Learning Essay In the course of my research, I discovered that the teaching profession, like many other professions is being guided by a set of legislations, which can also be referred to as the code of conduct for the teaching profession. This set of legislations has been put in place for the effective management of teachers. These legislations guide the roles and responsibilities of us teachers. WHAT ARE ROLES AND RESPONSIBILITIES The Chambers Combined Dictionaries defined role as ‘a part played in life, the function of a person or thing’. With the in-depth understanding that my role as teacher exceed just teaching in the class room, I have come to appreciate the key legislations that guides the teaching profession. My role as a teacher requires me amongst other titles to be a guardian, an instructor, a director. The key aspects of legislation and regulations that that guides the teaching profession in England are, but to not limit to: I being a teacher must have an in-depth knowledge of the subject that I teach in other to be confident in transferring it to my students. As a teacher, I must posses the ability to Plan, Prepare, Deliver and also Assess the student. This is to aid the subject understanding or academic development of the student. (Dept for Education May 2012).[1] From my understanding the course of planning and preparing would also create some form of enthusiasm from me (the teacher) towards the subject that I teach and my job in general. The law demands that I am fair towards every single student that I am responsible for and I also treat my student with respect no matter their culture, ethnic background, religious belief, sexual orientation and political view, ability or dis-ability. (Equality Act 2010). In all educational setting a teacher is expected to practice the inclusive method of teaching, as by so doing, no student or group of student feels pigeonholed. Having said that, the code of practice expect me not to be incognisance of the fact that there are different theories of learning. As a good teacher I need to have detailed understanding of these theories and when to apply them. I should be able to set high standard, motivate and inspire my students. Keep detailed record of learner’s activities, assessment and progress. The ministry of Education ‘‘demands that I should be trained and prepared to address the daily challenges that is been exhibited by different students In the learning centre’’. Remarkably Dr S.Wallace has enlightened teachers and student teachers on challenging behaviour in the lifelong learning sector and how to deal with it. (S.Wallace. 2007 p.1)[2]. Finally all teachers must are to ensure their continual professional development (CPD). B: AN ANALYSIS OF BOUNDARIES IN THE TEACHING PROFFESSION Professionalism demands that boundaries be set between a service provider and his or her client, in this case between the teacher and the leaner. In the education sector it is the duty of the teacher and the school authority to set out these boundaries for both staff and learners, but it is the express duty of the teacher to ensure that these boundaries are established because we are in most cases the only contact the learners make in the learning centre for a given period of time These boundaries define the effective and appropriate relationship between the teacher and the learners. Teachers are to ensure that they dress appropriately to the learning centre. Firstly, due to the popular ‘saying dress the way you want to be addressed’. Secondly the teaching role makes the teacher a role model as well and the impression they make on the learner has a huge impact on the learner’s life. (Kyriacou 2001)[3] Teachers are to ensure that they do not enter into any personal relationship with the learners, be it in the further education setting or otherwise. Personal relationship may lead to favouritism and erode the teacher’s sense of good judgement. We teacher are not to give our personal information to the students and these include personal telephone number and addresses and we are to at no time entertain our students in our home. Teachers are to use good or appropriate language at all times. Also teacher are to be cautious of their physical contact that they make with students. Depending on the setting were they are, it would be advisable for no physical contact to be made except in emergencies or for health and safety reasons. For the purpose of this research I think it would also be ideal for teacher to always evaluate the circumstances that they are in and how the set boundaries are affecting any particular situation or student. C: A REVIEW OF POINTS OF REFFERAL TO MEET THE NEEDS OF LEARNERS Every learner has the right to expect that they will receive high quality learning, appropriate to their needs and circumstances in a safe and healthy environment’. (Success for All, DES 2002)[4] At the point of referral it is imperative that initial assessment is carried out for the school authority to know of any risk or support plan that need to set up for the learners. It could be that some learner requires the support of a teaching assistant. It might be a case whereby the learner requires an assistive technology to make learning easier for the individual. Take for instance, I have student in my class who is having an issue of drug and alcohol addiction or misuse, I would have a discussion with the learner, with his or her permission and the school authority’s a the learner would be referred to agency who helps people with drug and alcohol problem, i.e The National Treatment Agency For Substance Misuse run by the NHS or any other available agency dealing with drugs and and alcohol misuse. The therapy that such a student receives from this referral impacts greatly on the learners study and life in general, which then create some sense of satisfaction to me as a teacher, knowing that I have fulfilled my role not just as a teacher but also as a mentor D: AN EXPLANATION OF HOW TO PROMOTE APPROPRIATE BEHAVIOUR AND RESPECT FOR OTHERS In every organisation and learning environment it is important for some ground rules to be set by management and for the purpose of this research, teacher. These ground rules create orderliness in the learning centre and mutual respect from both learners to teachers and amongst learners themselves. These ground rules as to start from the teacher. The teacher is to first ensure that he is not late for class as this could give room to student to get dis-engaged even before the start of the lesson. Teachers should arrive early to create a conducive and supportive learning environment for the students. This would enable the students to settle down to work or study upon their arrival to class. Teachers are to ensure that there is a clear guide about the day’s lesson because ‘’ it has been recognised that students like to know the confines within which they are expected to work’(Ann Gravell 3rd Edition).[5] Create a settling in activity that engages every learner in the class room i.e a quiz or a timed group work, this way, every student gets involved in the lesson for the day. There should be a clear communication network from the teacher to the learners. There should be fairness and equal praise or discipline of the learner so there is no case of favouritism which can lead to disorderliness in class. References Gravells,A. (2008) Preparing to teach in the life long learning sector. Third edition. Learning Matters. London, Sage publication. Kyriacou.C (2001) Essential Teaching Skill. 3rd Edition. Cheltenham, united kingdom. Nelson Thornes Limited Wallace S (2007). Managing Behavior in the LifeLong Learning Sector. 2nd Edition. Exeter, England. Learning Matters. P.1 Ministry of Education, (2012) Dept For Education and Special Needs. Teacher’s Standard. England. www.education.gov.uk

The Importance Of Costs In The Pricing Strategy Accounting Essay

The Importance Of Costs In The Pricing Strategy Accounting Essay It is very important for companies to have a good pricing strategy as it than permits them to earn good profit margin on its product or services and at the same time making it appealing to the customers. Pricing strategies are very important part of business and different organisation spend large sum of money and effort to devise effective and efficient pricing strategies. Following are different types of pricing strategies that different business organisations use in order to attract customers and at the same time to earn profit: Competition Pricing; Psychological Pricing; Cost based Pricing; Price Skimming. Absorption costing The formula that is used by different organisations to calculate the price is:   Selling price. = Cost + profit Cost based pricing: One of the strategies is cost based pricing. This strategy involves first the calculation of the fixed cost and the variable cost of the specific product or service that is offered by an organisation. Once the total cost is calculated than the profit margin is added to each unit i.e. it can 5%, 7% or 9%. The cost based pricing strategy is very efficient strategy as it covers all the costs related to product and service and it also covers the desired profit. Although this strategy looks very simple and easy to use and managers only have to do some financial calculations in order to determine the price of the product or service that is being delivered. But the problem with this strategy is that it doesnt consider the external factors such as market or the competition that also have massive impact on pricing. But as this strategy is very old and the organisation only has to process the internal information to calculate the price thats why it is very popular. The organisation can also justify the prices that have been allocated on the basis of their cost and also prove that the price is the sum of the total cost and the profit. Absorption costing principles: Absorption costing is another costing technique that is widely used it involves the allocation of all the costs that have been incurred by the business organisation to each of its product or the service they offer. This strategy enables them to estimate whether the product will make profit in future or not. During the cost allocation process some assumptions are also made as some costs are fixed and some are variable which depend on the level of production. When absorption costing system is used the profit that are reported by the organisation depend on the level of production and the level of sales by the firm, this is due to the fact the fixed manufacturing overhead is absorbed in the value of work in progress goods and also in the finished goods. But if at the end of the accounting period the stock is not sold out than the fixed manufacturing overhead cost is transferred to the next period. Marginal costing principles: Marginal costing is another significant costing strategy. This strategy gives importance to the behavioural characteristics of the costs. The two elements of the cost are first separated i.e. variable cost in which the cost per unit is same and the total cost changes depending on the level of production and the second element is fixed cost in which the total cost is same irrespective of level of production. It is not very easy to separate fixed and variable costs, the organisation simplify the information to do this and sometimes it is not very accurate. But this costing strategy is very helpful for business organisations to perform different activities such as decision making and short term planning. In this costing system the variable cost is subtracted from the sales revenue to calculate the contribution margin of each product i.e. the amount each product has contributed to cover the total fixed cost that business organisation has sustained. And then the fixed cost is subtracted f rom the contribution margin as fixed cost is treated as period cost and then the net profit is found. 1.2 Design a costing system for use within an organization. The world was hit by the recession in 2007. Now it is been more than six years but still many countries are not able to get rid of it and most of the countries are facing the after effects. The economy has been badly affected by the recession. And therefore business organisations are also giving more attention to the financial aspects of the firm. The business organisations are trying to be prepared for such kind of disasters by using various accounting tools that helps them to closely evaluate their performance whether it is financial or management performance. This also helps them to identify various opportunities. According to Datar et.al (2008) business organisations are giving more attention to cost accounting these days in order to make their financial as well as their strategic decisions. The costing system enables the organisation to easily record the expenses that have been incurred or will be incurred in future. But the other financial technique limits the business organisa tions to sales, marketing and human resource management and does not give the accurate cost of the business activities. There are different costing systems some of them are mentioned above but the three costing systems that are gaining more attention are very popular among business organisations are: Activities-Based Costing System Absorption Costing System Direct Costing System TESCO is a multinational grocery store with millions of turn-over every year; they have been using traditional costing system which is used to cover their huge sales. But now as the competition is increasing in the market due to globalisation and various other factors the number of challenged TESCO is facing is also increasing. Therefore the best costing system for TESCO is activity based costing or ABC system. According to Dekker (2003) the fundamental principle of the activity based costing revolves around value chain analysis and integrated cost evaluation and the sales information that is associated with the supply chain of the organisation. TESCO requires the main costing hub rather than small different departments. It has more than 30,000 products and therefore it is very difficult to keep track of all of them. Any business firm offering this much number of products cannot keep track of the cost and they can be in difficult situation due to overhead cost allocation. Activity based costing system has two divers volume based and non-volume based. The most suitable costing system for TESCO is activity based costing as it helps the organisation to get the exact summary of cost of sales. 1.3 Propose improvements to the costing and pricing systems used by an organization The competition-based pricing policy should be used by TESCO. This strategy helps the firm to finalize the price of the product after analysing the prices set by the other companies that are currently competing in the market. Therefore TESCO should first identify its present competitors that are giving it a cut throat competition. Than after calculating the costs of its products TESCO sets the price of each product. The prices are set either higher, lower or exactly the same prices that are offered by competitors. This decision is actually based on how the competitor will respond to the set price. If there are few competitors in the market than the response of the competitor is very important part of this pricing strategy. Because if this is the case than, when one competitor lowers the price the other competitor will also lower theirs in order to be more competitive. By using this this pricing policy the companies can relatively quickly set their prices and as this strategy does not require accurate market data therefore it requires very little effort to carry it out. Competitive pricing also makes distributors more receptive to a companys products because they are priced within the range the distributor already handles. Furthermore, this pricing policy enables companies to select from a variety of different pricing strategies to achieve their strategic goals. In other words, companies can choose to mark their prices above, below, or on par with their competitors prices and thereby influence customer perceptions of their products. 2.1. Apply forecasting techniques to make cost and revenue decisions in an organization Assumptions for Forecasted Income Statement: The revenues have increased by 5%. The cost of goods sold has increased by 2% The selling, general and admin expenses has been managed to bring down by 3% No further borrowing took place therefore interest expense is same Interest income, income on equity investment and non-operating income has increased by 1%. All the unusual items will be same. Income tax will be 25%. Minority interest in earning and earning from discounted operations will be same. NOTE: All the figures are rounded off to one decimal place. Currency (Millions of British Pounds) As of: Feb 25 2012 GBP % Change Feb 25 2013 GBP Revenue 64,539.0 5% 67,766.0 TOTAL REVENUE 64,539.0 67,766.0 Cost Of Goods Sold (cogs) 59,278.0 2% 60,464.0 GROSS PROFIT 5,261.0 7,302.0 Selling General Admin Expenses, Total (1,634.0) (3%) (1,585.0) Total OPERATING EXPENSES (1,634.0) (1,585.0) OPERATING INCOME 3,627.0 5717.0 Interest Expense (417.0) Same (417.0) Interest Income And Investment Income 114.0 1% 115.0 NET INTEREST EXPENSE (303.0) (302.0) Income On Equity Investments 91.0 1% 92.0 Other Non-Operating Income (Expenses) 44.0 1% 44.0 EBT 3,459.0 5,551.0 Impairment Of Goodwill Same Gain On Sale Of Assets 376.0 Same 376.0 Other Unusual Items Same EBT, INCLUDING UNUSUAL ITEMS 3,835.0 5927.0 Income Tax Expense 879.0 (25%) 1482.0 Minority Interest In Earnings (8.0) Same (8.0) Earnings From Continuing Operations 2,956.0 4,445.0 EARNINGS FROM DISCOUNTINUED OPERATIONS (142.0) Same (142.0) NET INCOME 2,806.0 4,295.0 NET INCOME TO COMMON INCLUDING EXTRA ITEMS 2,806.0 4,295.0 NET INCOME TO COMMON EXCLUDING EXTRA ITEMS 2,948.0 4,437.0 Assumptions for Forecasted balance Sheet: All assets will increase by 3% except the current assets. Current assets will increase by 5%. All current liabilities will increase by 4%. All long term liabilities will increase by 3.95%. Equity will increase by 5%. Currency in Millions of British Pounds As of: Feb 25 2012 GBP % Change Feb 25 2013 GBP Assets http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif Cash And Equivalents 2,305.0 5%http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif 2420.25 Short-Term Investments 1,243.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 1305.15 TOTAL CASH AND SHORT TERM INVESTMENTS 3,548.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 3725.4 Accounts Receivable 2,502.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 2627.1 Notes Receivable http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif Other Receivables 2,244.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 2356.2 TOTAL RECEIVABLES 4,746.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 4983.3 Inventory 3,598.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 3777.9 Prepaid Expenses 420.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 441 Other Current Assets 551.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 578.55 TOTAL CURRENT ASSETS 12,863.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 13506.15 Gross Property Plant And Equipment 34,772.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 35815.16 Accumulated Depreciation -9,062.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% -9333.86 NET PROPERTY PLANT AND EQUIPMENT 25,710.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 26481.3 Goodwill 3,449.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 3552.47 Long-Term Investments 1,949.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 2007.47 Accounts Receivable, Long Term 1,901.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 1958.03 Loans Receivable, Long Term http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% Deferred Tax Assets, Long Term 23.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 23.69 Deferred Charges, Long Term 677.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 697.31 Other Intangibles 492.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 506.76 Other Long-Term Assets 3,717.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3% 3828.51 TOTAL ASSETS 50,781.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif 52304.43 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif LIABILITIES EQUITY http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif Accounts Payable 5,971.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 6209.84 Accrued Expenses 2,612.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 2716.48 Short-Term Borrowings 415.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 431.6 Current Portion Of Long-Term Debt/Capital Lease 1,423.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 1479.92 Current Portion Of Capital Lease Obligations 32.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 33.28 Current Income Taxes Payable 416.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 432.64 Other Current Liabilities, Total 8,412.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 8748.48 TOTAL CURRENT LIABILITIES 19,249.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif4% 20018.96 Long-Term Debt 9,777.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 10163.19 Capital Leases 134.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 139.293 Minority Interest 26.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 27.027 Pension Other Post-Retirement Benefits 1,872.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 1945.944 Deferred Tax Liability Non-Current 1,160.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 1205.82 Other Non-Current Liabilities 788.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 819.126 TOTAL LIABILITIES 32,980.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif3.95% 34319.36 Common Stock 402.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 422.1 Additional Paid In Capital 4,964.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 5212.2 Retained Earnings 12,164.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 12772.2 Treasury Stock -18.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% -18.9 Comprehensive Income And Other 263.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 276.15 TOTAL COMMON EQUITY 17,775.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif5% 18663.75 TOTAL EQUITY 17,801.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif 18,701.00 TOTAL LIABILITIES AND EQUITY 50,781.0 http://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gifhttp://investing.businessweek.com/research/images/px.gif 52304.43 2.2 Assess the sources of funds available to an organization for a specific project: There are two sources of capital: Equity financing Retained earnings Public stock sale Partners Venture capital companies Corporations Debt financing: Asset based financing Vendor financing Commercial banks But all of the above sources are not suitable for Tesco. It already has floated its stocks in the market therefore only following few sources of funds available to Tesco: Retained earnings The retained earning directly affects the amount of dividend paid to the shareholders. Company can either use its profits as retained earnings or reinvest them or they can give it away as dividend. There are different reasons because of which it is better to use retained earnings to finance the new project instead of giving it as dividend such as company does not have to borrow it and then pay interest on the loan which will incur extra cost. The dividend policy is devised by the directors and they prefer to use retained earnings as an attractive source of fund. Bank lending: Banks are also another important source of funds these days. They lend money to business organisation and charge interest rate on it. The banks lend short term loans in terms of overdraft and short term loans. An overdraft is given by bank which company has to pay back within the set limits. The interest is charged but at a variable rate. Whereas the short term loan is the loan extended by bank for the period of up to three years. Medium loans are another type of loans that are given by banks for the time period of more than three years. The type of loan extended by the bank depends on the credit history of the company. Leasing: There are two types of parties in a lease agreement i.e. lessee and lessor. Lessor is the person who is the owner of the asset and lessee is the person who is willing to use that asset with the payment of certain amount of money. The agreement is signed between two parties after which lessee is allowed to use the asset but he has to make certain amount of payments for certain period of time. We can say that lease is another type of rental. There are different types of assets that can be leased out such as building, house, land furniture, equipment and vehicles etc. There are two different types of lease; operating lease and finance lease. Operating lease is the lease of the equipment for the specified period of time and the lessor has the responsibility of the maintenance of that equipment. The lease period is fairly short. Whereas in finance lease the agreement of lease is relatively long in most cases it is the expected life of the asset that is to be leased. Franchising: This is another attractive source of financing the new business venture for many business organisations. This method requires less financing for business organisation to expand. Two parties are involved in franchising agreement that is franchisor and franchisee. The franchisor gives a right to franchisee to operate its business using the franchisors name but in return franchisee has to pay certain amount of money. The franchisee has to pay an upfront fee to franchisor that covers the business set up cost and then monthly or yearly payments are made that is certain percentage of the franchisee profit. 3.1 select appropriate budgetary targets for an organization The budgeting is very important and essential part of any organisation as it is similar to financial plan that shows the allocation of the financial funds that are available to an organisation to different expenditures. The main drivers of the budget of any organisation are the mission, vision and objectives of that specific organisation. The budget of the business organisation includes different variables Revenues Expenses sales output operating cost fixed cost profits cash flow capital investment The budget of the organisation of the coming year is based on certain key assumptions that are made about the most likely business conditions of the organisation. This help to produce a detailed budget of the organisation which includes monthly sales level, the overall production and also the different expenditures. Business organisations should have flexible budget so that they can easily mould with changing external conditions. For example the actual sales can be higher than the expected value so it is important to change the budget and to increase the costs related to it such as overhead cost, variable cost, labour cost etc. 3.2 participate in the creation of a master budget for an organization Sales (in billions): 1st Quarter  £33,000 2nd Quarter  £30,000 3rd Quarter  £32,000 4th Quarter  £36,000 Costs (in billions): 1st Quarter  £29,000 2nd Quarter  £29,800 3rd Quarter  £29,970 4th Quarter  £31,250 Selling Expenses (in billions): Variable cost: 3% of Sales Fixed cost: (divided in fo

Characteristics of Tilapia Fish

Characteristics of Tilapia Fish Tilapia is generic name of an African cichlids endemic group. This group is composed of three aquaculture important kind of Oreochromis, Sarotherodon and Tilapia. Various characteristics differentiate these three genera, but the main critical concerns to reproductive conduct. All species of tilapia are nesting in builders; a brood parent guards the fertilized eggs in the nest. Both species of Sarotherodon and Oreochromis are mouthing incubators; eggs gets fertilized in the nest but the parents instantly pick up those eggs in mouths and keep them through brooding and for many days after hatching. Brooding in mouth is found only in Oreochromis species, while in case of Sarotherodon either male or both female and male are holding brooders (SRAC, 2005). During the last half of 20th century fish farmers all over the tropical and semi-tropical world have commenced farming tilapia (FAO, 2000). Today, commercial production of important tilapia goes to genus Oreochromis beyond Africa, and more than 90 percent of the farmed tilapia are Nile tilapia outside of Africa. (Balarin and Haller, 1982) reported that Nile tilapia is the most popular tilapia species for aquaculture and is widely distributed in many countries other than native Africa. Adaptability: Oreochromis niloticus is a quickly growing species which can live in various types of waters. It is extremely adaptable and can use a wide range of various food sources (along with plants), but feeds mainly on phytoplankton along with benthic algae. Even though Nile tilapia is assumed as a freshwater species it has shown a great margin towards salt and can survive in briny situations (Beveridge et. al., 2000). Stickney et al., (1979) reported that Nile tilapia can tolerate to a wide range of environmental conditions, fast growth rate, efficient to convert organic matter into high quality protein and have a favorable taste. Feeding Habits: Tilapia has broad variety food organisms that are natural, along with plankton, some aquatic benthic invertibrates, macrophyte, plank tonic and benthic larval fish, breaking up organic matter, and detritus. With heavy auxiliary feeding, natural food beings typically account for 30 to 50 percent of growth of tilapia. Tilapia is often referred as filter feeders as they can efficiently reap water plankton. The gills of tilapia release a mucous which traps plankton. Then mucous rich with plankton or bolus, is swallowed (EL-Sayed A.F.M., 2006). Tilapia is an omnivore; means feeds on both plants and animals food sources. However, feeding behavior depends with size and age. Larvae usually feed on phytoplankton (algae), fingerlings feed on zooplankton (artemia, moina, and rotifer), and while adults consume both plants and animal food sources near the surface because are floating feeders. In this regard, Caulton 1976; Saha and Dewan 1979; Brummett 1995; Turker et al. 2003 bumped that little tilapia filtered substantially more phytoplankton regarding than larger ones. In addition, Azim et al. (2003) looked into consequence of periphyton quantity and size of fish (7 and 24 g) on ingestion rate by Nile tilapia, and they observed that ingestion rate between small fish significantly increased with density of periphyton, but not for fish with medium size. Protein Requirements: Including Tilapia Proteins are important nutrients for all living organisms for their structure and function. Continual use of protein is being used for maintenance, growth and reproduction. Therefore, continuous supply of proteins or their component amino acids are necessary. Many studies indicated that fish does not have true protein necessity, but instead needs a well equilibrized mixture of dispensable and indispensable amino acids. Insufficient intake of protein will result in retardation of growth due to withdraw of protein from fewer vital tissues to maintain the function of critical parts. Too much supply of protein, however, only part will be used to synthesize new tissues and remainder will be converted to energy (NRC, 1983). Many findings have been carried out about the optimum dietary protein level for tilapia. This level for tilapia appears to be influenced by size or age of the fish and ranges from 28% to 50%. For fry dietary protein levels ranging from 36 to 50% have been shown to produce best level growth (Davis and Stickney, 1978; Santiago and Laron, 1991; El-Sayed and Teshima, 1992). That for juvenile 29 to 40% has been determined to produce optimum growth (Cruz and Laudencia, 1977; Teshima et al., 1978); for young adult fish up to 40g 27.5 to 35% appears to be maximum (Jauncey and Ross, 1982; Siddiqui et al., 1988; Wee and Tuan, 1988; Twibell and Brown, 1998). Practical diets for grow out of tilapia usually contain 25 to 35% crude protein. In ponds, however, fish may have access to natural food that is rich in protein, thus dietary protein levels as low as 20 to 25% have been estimated to be adequate (Newman et al., 1979; Lovell, 1980; Wannigama et al., 1985). Proteins are made up of amino acids. Arginine, histidine, isoleucine, leucine, lysine, methionine, phenylalanine, threonine, tryptophan and valine are the amino acids have been shown to be necessity for fish (Moyle and Cech 1982). The main problem is that quantity for each type required differs from species, and excessive quantity might be damaging a fishs health (Moyle and Cech 1982). Scoliosis (curvature of the spine) can result due to lack of amino acids in fish (Moyle and Cech 1982). Proteins are vital in the fish growth. Research has shown that due to certain proteins lack, growth will be scrawny. In the nature, omnivorous fish generally feed on ample alive organisms, protein enriched, that provide a valuable energy source (Moyle and Cech 1982). However, many commercial foods lack ample protein as it is expensive. Fish use large amount of energy to crush large and complex proteins. Due to this, carbohydrates and lipids are replaced as energy sources (Moyle and Cech 1982). Lipid requirement: On other hand, lipids are found in tissues of both animal and plant and are digestible completely (Moyle and Cech 1982). Symbiotic bacteria are present in guts of many herbivorous fish that helps to digest the carbohydrates and liberate its energy to fish. Lipids supply higher energy than do carbohydrates, and also render fatty acids, that are used for the energy construction reserves in fish. Predaceous fish normally have a maximum growth rate due to their diet of live fish, which are naturally high in lipids (Moyle and Cech 1982). Dietary lipids are the main source of essential fatty acids needed by fish for normal growth and development. They are vital carriers and assist in absorption of vitamins with fat-soluble. Lipids, especially phospholipids, are important for cellular structure and maintenance of membrane flexibility and permeability. Lipids serves as precursors of steroid hormones and prostaglandins, improve the flavor of diets and affect the diet texture and fatty acids composition of fish (Webster I. et al., 2002). Takeuchi et al. (1983) reported that essential fatty acid requirement of Nile tilapia was found to be 0.5% linoleic acid (18:2à Ã… ½6). Complete diets and Feeding Levels: Complete diets are important in semi intensive culture systems of Nile tilapia, for a provision of all essential nutrients to the fish. In order to develop such diets it is also necessary to know the specific nutrient requirements of the animal and optimize feed formulation in order to obtain fast growth of high quality fish at low costs, (Moore, 1985). Nutrient requirement of supplementary feed for Nile tilapia: Many studies have been done to find out the suitable optimum nutrient level for tilapia. Fineman and Camacho (1991) observed that 30% protein with 3500 kcal was better than 30% protein with 3000 kcal for supplementary feed for Oreochromis niloticus in brackish water ponds. Watanabe et al. (1990) found that final mean weight were high in 28% protein to 32% protein under all densities. Hanley (1990) found that increasing dietary lipid has no significant effect on growth rate, feed conversion ratio and protein gain. De Silva and Perera (1985) and Siddiqui et al.(1988) cited by Zonnveld and Fadholi (1991) found that optimum protein levels for fry and young Nile tilapia reared at maximum growth should be 28-30% respectively. Water Quality Requirements: Nile tilapia would grow well in water with a temperature range of 20-35 °c and optimum between 28 ° and 30 °C and productivity can be assumed at a maximum within this temperature range (Ballarin and Haller, 1982). Tilapia cannot survive at a temperature below 10 °c for more than few days. When it exposed to cold water, disease resistance is impaired and death may result in only few days (Lovell, 1989) The tolerance level of DO for Nile tilapia is as lower as 0.1 mg/L (Magid and Babiker, 1975). Chevrvinski (1982) reported that O. niloticus could survive by using atmospheric oxygen when dawn DO concentration drops to less than 1 mg/L. Colt (1987) demonstrated that Nile tilapia growth reduces as DO level reaches below 5mg/L.. However, its survival depends on the duration of low dissolved oxygen in the culture system. In tanks, fish survive at the oxygen level of 1.2 mg/L by gulping oxygen from the atmosphere for up to 36 hours if other water quality parameters remain at an optimum level (Balarin and Haller, 1982). Nile tilapia has a lethal pH limit at approximately 4 and 11 respectively and pH between 6.5 and 9 is the desirable range for fish culture (Swingle, 1969) Nile tilapia is more tolerant of high ammonia level than any other species of fish. The lethal ammonia level for tilapia is 2.3 mg NH3-N/L., but it was reported that by prolong exposure, it can tolerate levels of up to 3.4 mg/L (Stickney, 1985). A level of unionized ammonia above 0.5 mg/L frequency results in mortality when fish are further stressed by low oxygen, handling (Ballarin and Haller, 1982). Nile tilapia is not directly affected by alkalinity and tolerance level as high as 700 to 3,000 mg/L CaCo3 (Morgan, 1972). A total alkalinity range of 20 400mg/L is considered satisfactory for most aquaculture purpose (Tucker and Robinson, 1990 cited by Lawson, 1995). Phosphorous requirement The dietary requirement for phosphorus in tilapia varies from 0.9% (Watanabe et al., 1980), 0.45-0.6% (Viola and Arieli, 1983), 0.3-0.5% (Robinson et al 1984, Robinson et al., 1987) to 0.46% (Haylor et al., 1988) depending on species, fish size, food composition or expression of a reported requirement, available or final dietetic phosphorus. The diet containing the complete mineral premix contained 0.9% total phosphorus, whereas the unbalanced calcium and phosphorus diet contained 0.5% overall phosphorus. Although fish could partly absorb phosphorus from its environment (Lall, 1979, Lall, 1989, Lall, 19911, dissolved phosphorus is usually at very low levels of about 0.005-0.05 Mg/L, which is inadequate to meet their requirement (Nose and Arai, 1979 cited in Lall, 1991). Hepher (1954) (as cited in Hepher and Sandbank, 1984) noted that even in fish ponds fertilized with phosphates, the level of phosphorus does not increase much above its normal low level due to absorption to soil colloid and precipitation as insoluble compounds. Phosphorus is a component of phosphoproteins, nucleic acids and phospholipids, which play important roles in energy metabolism. Addition of dietary phosphorus has been reported to decrease the lipid content of muscle and viscera, whereas muscle protein content increased (Murakami, 1970 cited in Lall, 1979; Takeuchi and Nakazoe, 1981 cited in Viola et al., 1986; Shu, 1987; Hung, 1989; Wee and Shu, 1989). Calcium requirement The requirement for calcium in tilapia reared in calcium-free water was found to be 0.65% for 0. areus (Robinson et al., 1984, Robinson et al., 1987). In the calcium and phosphorus uncomplemented diet, the calcium level was about 1%. At this level, even without supplementation, it appears that the calcium level in the soybean-based diet would be sufficient to meet the requirement. The availability of dietary calcium to fish has not been studied. Furthermore, under normal conditions, one cannot demonstrate a calcium requirement in fish (Cowey and Sargent, 1979; Robinson et al., 1984, Robinson et al., 1987; Yarzhombed and Bekina, 1987) because of calcium uptake from the water (Dabrowska et al., 1989; Luquet, 1991). In Nile tilapia, calcium uptake takes place in the skin, particularly by the opercular membrane (McCormick et al., 1992). In contrast to phosphorus, it seemed, therefore, that the calcium requirement could be met from the rearing water. Activities such as liming of ponds are likely sources of calcium. The similarity of calcium levels in the final carcass of fish fed the calcium supplemented, calcium non-supplemented diets and the non-fed fish further support the likeliness of calcium uptake. The calcium is a must in the fish diet for balancing the calcium and phosphorus ratio. Maintaining an optimum Calcium and Phosphorus ratio is important in diets for red sea bream, eels, and brook trout but not for catfish, carp, and rainbow trout (NRC, 1973, NRC, 1983; Ogino and Takeda, 1976; Viola et al., 1986; Hepher, 1988; Lall, 1991). In tilapia, the role of the Ca: P ratio is not well defined and merits further study (Robinson et al. 1987). However, noted that in freshwater fish, dietary Ca: P ratio does not generally impair growth or tissue concentration as long as dietetic phosphorus is adequate and calcium is present in the rearing water. Feeding standards of supplementary feed for Nile tilapia This is a set of tables, which include the quantity of each dietary component required for each age and species of fish for different levels of production and maintenance. When complemented by tables of feeds composition, then it is possible to formulate accurate rations for individual or fish groups, an essential process for a least-cost ration feeding program operation. Marek (1975) composed a feeding chart of common carp and tilapia. The chart was having estimation of natural food in the pond and subtracted from the calculated feed requirements for maintenance and expected growth. The charts are based on the weight of fish, and changes are adjusted according to the daily growth of fish. In most cases, therefore ration is fixed for a longer period of time (Hepher, 1982). Feeding rate of Nile tilapia Underfeeding of fish can result in production loss. Overfeeding will cause a costly feed wastage and a potential cause of water pollution in addition, a condition ensuing loss of animals or needing expensive corrective measures. Hence, both overfeeding as well as under-feeding has serious economic effects that affect the farm viability. Bard et al (1976) stated that most of the supplemented feed is not fully eaten by fish; some drop to the bottom of the water contributes to development of phytoplankton, hence promoting growth of fish both direct and indirect way. Sometimes a vague instruction might be read, like feed 5% of biomass per day as a dry feed. This might be applied during whole growing cycle. This would most likely result in near famishment in the early stages and gross excessive feeding and later water quality problems. Feeding rates must not be steady throughout the whole of the growth cycle till table size. They must be changed according to the fish age and its size to conditions of water. Brown et al (1979) demonstrated that it is uneconomical to balance diets fed to fish in ponds according to the absolute nutrient requirement of the fish. Stocking density and size Feeding level of fish in the semi intensifier system increases with the increase of density of fish. As t density of fish in the semi intensive culture increases per unit area, the food requirement of fish also increases. This increase of biomass does not relate with the increase of raw food and in many cases is associated with a decrease in the production of food from nature due to limited supply to the overgrowing biomass stated (1979) that when the biomass of fish increased, each fish gets a smaller amount of natural food, which may not meet its nutrition requirement. This deficit can be covered by supplementary feed. Natural Food in a semi intensive culture Algae or phytoplankton is an microscopic weeds form the base of the fish food chain. Adequate temperature, sunlight, and nutrients are basic for all green plants needed for growth. In presence of the sufficient light and proper temperature, chemical fertilizers (nitrogen, phosphorous and potassium) nutrients are readily assimilated by phytoplankton and increasing their abundance. Manure comprises the same nutrients, is released and present to phytoplankton during and after decomposition. As phytoplankton absorbs fertilizer nutrients and reproduces to create dense communities pond water changes to brownish or greenish color. This is known as phytoplankton bloom. There are three basic feeding pathways by which input of fertilizer in the pond provides nutrition for fish: Direct consumption of organic matter by fish Autotrophic productivity of algae pursuant to fertilization and their consumption by filter feeding fish. Heterotrophic productivity of micro organisms and benthic micro organisms from manure inputs and their successive consumption by fish. These three basic feeding pathways can operate in a single aquaculture system, even though their relative importance still a subject of intense debate Colman and Edwards, (1987). In Israel experimental work reported that the heterotrophic pathway of organic manure was found to be more efficient than an autotrophic pathway, Schroeder (1980). It was stated that low fish production by an autotrophic food chain was due to the sunlight limitations of phytoplankton with filter feeding fish mainly depend on heterotrophic organisms that are not light dependent. Therefore, the autotrophic food chain is required to provide the necessary DO which limit to the heterotrophic feed chain Colman and Edwards, (1987). The fertilized ponds with nutrients stimulate the microscopic plants growth in the water (phytoplankton). Phytoplankton is food for other water creatures (zooplankton and larger animals) that fish eat. Water becomes turbid or greenish color (called a bloom) Martin et al (1999) because of abundant growth of microscopic plants. Evaluation of the nutritional value of natural food is a difficult because each fish species has its own nutrition requirement from its diet Determination of biomass of phytoplankton, zooplankton and benthos in the fish pond must be related to the food requirement of fishes. Until now, there is not a reliable method developed for determination of secondary production, although primary production can be estimated. Spataru et al (1979) reported that supplementary feed can replace some of the natural food. Aquino and Neilso (1982) supported that Oreochromis niloticus grow well in cages on food. The primary producers which are sourcing of food to different type of fish are not digested equally by fish. Blue green algae Anabaena, Microcystis, Oscillator was reported to be indigestible because they have copious moulage, cellulose wall, or firm periblast, (Zhang, 1989). Recent research work in China indicated that Tilapia can digest green-algae (Zhang, 1989). Mellamena, (1990) reported that algae contain protein, fat, Carbohydrates varies 22% to 48%, 2% to 16%, and 14% to 24% respectively. Zooplankton has more protein and fat content than any other phytoplankton except one gabber. Diatoms which have the more silicious cell wall contain higher quantities of inorganic matter. Tamiya, (1975) found that the average protein content of algae is about 50% on a dry matter basis. The biological value of algae is about 81.5% meaning that 124gram of algal protein corresponds to 100 grams of egg protein. The amino acid composition of algae is similar to that of FAO reference protein except, there is a slight deficiency in cystine and methionine. Lipids found in phytoplankton are typical ester of glycerol and fatty acids having a carbon number from C14 to C20. The major acids in diatoms are palmitic (16:0), hexadecanoic (16:1), Becker (1989). Blue green algae have a larger amount of polyunsaturated fats (25% to 68%) oftotaltriglyceride up to 80% of the totalalgae lipids. Lipid content of Cyanobacteria and green algaein outdoor mass culture is 7% to 15% lipids (Becker, 1989). (Nostocsp., Calothrex sp., Oscallaria and Spirulina sp., Urenima sp.) and 20% to 25% lipids in green algae (Scenedesmus),to 10% in dry weight. All plankton feeders fish reported to digest diatoms such as Silver carp and tilapia (Power, 1960, 1966). Tilapia zillii in Israel revealed that it had a capacity to disintegrate after gelatinous matrix colonies of blue green algae, especially Microcystis (Spataru, 1978).