Humzah Butt Essays - Food And Drink, Soft Drinks, Orbitz

Humzah Butt Marketing 1100 Name of Product: Orbitz Soda (Manufactured by Clearly Food Beverage Company of Canada) Orbitz Soda is a soda while its main function is to be a beverage for the public. Orbitz Soda launched in 1996 and then failed and disappeared in 1997 The product was marketed as a "texturally enhanced alternative beverage" and was known to the public as a "drinking lava lamp" due to the edible balls that were present in the drink. There was no specific target audience for this drink. The product failed due to the main fact that it had a horrible taste. Majority of people who tried the drink compared the taste to Pine-Sol or cough syrup. The product is not back on the market but some can say that the bubble tea is a rendition of Orbitz soda in present time. If the company actually made the drink good tasting, Orbitz drink would still be on the market today. The product would be successful today only if it had a good taste otherwise it would flop in 2017 as well.

APA Guide

APA Guide Plagiarism can be a pricey mistake, costing money, hassle, and jeopardizing your career. You want to make sure that you are properly using modern standards for documenting your sources as you write. Luckily, the APA Guide provides plenty of helpful guidelines for documenting your sources. The Price of Plagiarism The consequences of plagiarism can be dire. Even if you dont intend to plagiarize another persons work, you can put your career in jeopardy with a single mistake. You can face law suits, expulsion, and the publication of your paper can be declined, if any small part of your paper is considered plagiarized. The APA Guide to Citation The APA Guide helps you avoid these situations by properly citing works that you reference. Whether youre writing a business report or preparing an academic paper, you can use the APA Guide to properly credit your sources. Because of its easy parenthetical citation format, you can quickly insert your credits in a matter of seconds. When to Make Citations You must cite sources for any text you are summarizing, quoting verbatim, and for any idea or theory which is not your own. For instance, if you are citing Klauswitzs theory on the fog of war, you will need to quote his text (or a secondary source) in order to use that phrase in your paper. Even if you are quoting a source with which you do not agree, you still always need to include a citation for the quotation you wish to refute.

Gap year Assignment Example | Topics and Well Written Essays - 1750 words

Gap year - Assignment Example This one year gap helps many students in creating some time to plan their lives well and make goals and objectives which they would want to strive for in years to come. Due to so much pressure from school work, this time may not be created in any other way. The holidays students go for are too short to expose them to the real world. This exposure is very much important as far as decision making is concerned. It helps students to connect their dreams and targets to reality. Students are therefore able to make realistic objectives in life. This consequently helps in bringing out the best future for them as they focus on achieving what they already know they can. As for the academic burn out, student prefer taking some time away from the loaded stress associated with academic work. This helps them to keep healthy and fit, free from stress related illnesses that may be brought about by prolonged stress. To avoid prolonging the stress, many students decide to apply the gap year between hi gh school and college levels. It is therefore healthy and greatly advisable for the government of the United States to incorporate this gap into their education system as it has more advantages as compared to disadvantages. This means it is very much helpful as compared to the harms it creates in the academic lives of students (American Gap Association). The gap year has numerous advantages to the students who choose to apply it. One of these advantages is the fact that the gap year helps students cross over to adulthood before joining university or college. The one year exposure to the outside world prepares students for the next level, both academically and socially. Students who have just left high school in most cases lack the sense of maturity and need to be connected to reality. This helps them to differentiate between wrong and right decisions in life. They are made to have insight on consequences of every

Religions Life of Planet Earth Essay Example | Topics and Well Written Essays - 750 words

Religions Life of Planet Earth - Essay Example For instance, if an individual considers himself of the Jewish faith, then that individual must abstain from pork, perform ablution before prayer, and strive to follow the religion as much as possible. One can argue that having the basic creed that God exists can be the basic starting point. Thus, a person can be considered if they believe in a supreme being, worship supreme being, and trying to make others also believe in that supreme being. In today’s era, it is clear that atheism dominates because of the lack of miracles that occur. For instance, during the Abrahamic era, many prophets were notorious for conducting miracles. Jesus had an amazing ability to heal people. Moses was known to split the river with his staff and lead his people to promise land (â€Å"The Abrahamic and Mosaic covenants†). However, these miracles do not occur because faith itself has been relinquished from the heart of a true believer. Religion has become a sacred myth in which practice and i mplementation are almost invisible. Even though the channel for gaining religious knowledge is abundant, it does not interest. The younger generation especially acknowledges sin but is not afraid of any type of punishment from a higher being. Needless to say, most people are not afraid of the wrath of a superior being. The three examples of behaviors or beliefs that must meet the criteria can consist of three crucial factors. For example, if a Muslim boy has the fundamental belief that â€Å"God is one, and Muhammad is the prophet,† then he is only considered a Muslim (Armstrong7). However, if that same body prays 5 times a day, abstains from lust, does not drink alcohol, gives charity, performs hajj, reads the Quran; then clearly he is considered a pious Muslim being. There is a huge difference between a believer and being a good believer. Another example is perfectly depicted through this scenario. If a priest, who is extremely pious as he never misses a service can be deem ed as a religious person. However, if that same priest is engaged in lust and adultery, then he is clearly not religious. Although he might be perfect in every aspect of his piety, if he lacks a certain piece or is indulging in a sin that is considered to be heinous, then clearly he lacks piety (Eliade 15). The third example of piety can be illustrated perfectly through the story of Joseph. However, here his exceptional faith is a final testament towards his piety. Joseph was not only abandoned by his brothers, but he was also tried in court for committing adultery. Scholars say that Joseph as a pious human being never did that as his charm and masculinity was super appealing to the King’s wife, who tried to seduce him. At the end, Joseph’s patience was the hallmark of his prophecy. The moral is the fact that piety is within an individual granted he or she is steadfast and passes through all trials and tribulations (Farid 32). The function of religion is to guide human ity from ignorance towards truth and give them a better understanding of what life is. Religion is supposed to give individuals hope that there is more to life than just existence. It

ASB 2104 Principles of Organisation and Management Essay

ASB 2104 Principles of Organisation and Management - Essay Example The discussion explains some prominent management theories, their similarities and dissimilarities and their present day relevance. The classical theory of management is the oldest and the most widely accepted school of management. The classical theory was propounded and practiced extensively between 1885 and 1940. The genesis of the theory can be traced back to the Industrial Revolution that necessitated the need for systematic and logical methods to manage organizations. Many factories were set up during the Industrial Revolution because of which the need for proficient planning, organizing, and controlling the activities of workers arose. The classical theory of management evolved with a view to enhance the worker-level productivity and that of the entire organization. The classical theory of management consists of two major schools: There were many contributors to the theory of scientific management. However, the most prominent work in this sphere was that of Frederick W. Taylor who is regarded as the father of scientific management. Taylor, who worked at the Midvale Steel Company, felt a pressing need to cut costs, analyze work methods and develop labor and management co-operation. On the basis of his time studies, Taylor recommended a differential piecework plan wherein workers were paid higher wage rates for above standard performance and low wage rates for below standard performance. The concept of minimum basic wage rates can also be attributed to Taylor’s works, for till that point of time, there was no guarantee of minimum wages to workers. The contribution of Henri Fayol forms the backbone of the theory of general administration. Fayol termed planning, organizing, commanding, coordinating and controlling as the basic functions of management. According to the author, all activities in industrial projects could be classified into six broad categories: technical, commercial, financial, security, accounting and managerial. Additionally, Henri

Six Month Accountancy Internship Personal Development Essay

Six Month Accountancy Internship Personal Development Essay The merger of PwC Lybrand in 1998 formed PricewaterhouseCoopers (PwC), one of the big four firms in Singapore and worldwide (Wikipedia, 2010). Boosting a revenue of US$2,935 million in the Asia region for financial year 2010 (PricewaterhouseCoopers Global, 2010), PwCs principal activities include assurance, advisory and tax services, for its clients, in accordance with the latest generally accepted accounting principles. I am attached to assurance Operating Unit 5 (OU5), where in 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 Revenue $1,083,000 $949,000 Headcount 98 90 Billable hours per month 12,158 9,868 Billable hours Year- to-date 12,158 22,026 Vision What guides the organisation and its people lies in the vision, which is to be a leader in rendering professional services, strategically solving problems for its clients, in order to enhance the values for the firm and its clients. Furthermore, the firm aspire to be a hub to attract, train and retain talents from all over the world, where as many as 163,000 competent and innovative staff in 151 countries play an important role in the creation and moulding of the PwC experience. Diagram 2: PwC Experience As seen in the PwC Experiences flowchart above, the firm emphasises on the building the values of individuals and relationships within the staff and with their clients by understanding their needs and connecting with them. They also launched a new identity (logo) on 17 September 2010, which represents a continuing and paramount desire to create values, achieving goals and building great relationships for its people and its clients (PricewaterhouseCoopers Singapore, 2010). Organisation Chart The organisation chart of PwC Singapore is attached in appendix A. In an engagement team, the organisation structure would be similar to the diagram below: Diagram 3: Organisation Structure of an Engagement Team Culture The culture of the firm also helped in shaping the overall experience. The firm has an open door policy, which I found comfortable approaching my seniors and managers at any time. In PwC, the staff will be assigned to a career coach and buddy, whose responsibility includes guiding and advising their juniors in making choices or simply, to be a listening ear in times of needs. Besides just work, PwC also focus on work-life balance. Activities such as community services and Certified Public Accountants (CPA) games are organised to provide opportunities for networking with some professionals in the industry and also to promote work-life balance. Roles and Contributions Diagram 4: Simplified flowchart of work flow General At the start of the attachment, I was tasked with simple tasks such as call-over and casting of figures in the financial statements. Though these tasks may seem trivial to some, they were essential to ensure the accuracy of the figures shown in the financial statements, and for the call-over, to ensure that the two copies were similar and the changes that were previously noted, were reflected in the latest copy. Planning During the planning for an engagement, I mapped and imported the trial balance provided by the client into the database system so that the team members would be able to extract figures for the sections that they are responsible for. For the walkthrough, I enquired the clients on their system and noted down for example, how a sale transaction would be processed from the start to the end point. Furthermore, I arranged with the corporate secretary to carry out statutory review. Statutory review is carried out twice for an engagement. The first session would be during the planning stage, where the purpose would be to gain an understanding of the changes in key management personnel and the resolutions passed from the end of the last engagement till current year. The second session would be carried out after financial year end, and this would help the auditors to find out whether any subsequent events such as acquisition of a business unit that would affect the audited figures. Fieldwork After planning, the team would proceed to the clients place to carry out fieldwork. For the accounts receivable section, I performed accounts receivable ageing test, by vouching the major debtors invoices and re-performed the accounts receivable ageing. I took the number of days between the invoice date and year end date, and minus away the credit terms for each individual debtor, to find out the number of aged days. After which, I classified these into ageing bands of intervals of 90, that is, 1 to 90 days, 91 to 180 etc and compared the end results with clients classification. This step was done to test the reliability of the accounts receivable ageing analysis report provided by the client and this would support the substantive analytical review and other substantive analytical testing that were being performed on accounts receivable. For the accounts payable section, I performed the test for unrecorded liabilities to assess if there was any understatement of liabilities, by vouching to the paid invoices after year end to determine if they are current obligations and whether they have been recorded in the current financial year. I also traced to the unpaid invoices after year end to ensure that they have been accounted for in the current year. If the liabilities have not been accounted for in the books, liabilities would be understated. For the fixed asset section, I performed reasonableness test on the depreciation charges, to ensure that depreciation, a form of accounting estimates has been provided accurately. Using the fixed asset cost at the beginning of financial year, I removed the fully depreciated and disposed assets and provided partial depreciation for the new additions during the year. After which, I compared the end results with the clients amounts. If depreciation charges have been underprovided, it would result in overstatement of the fixed assets balance. Follow-up Session After the end of the fieldwork, we will have a follow-up session, to clear outstanding matters such as documents and queries not obtained during fieldwork or to do subsequent reviews after the previous session. I performed accounts recoverability testing by vouching for subsequent receipts after year end. If there were non-recoverable amounts above the pre-set planning materiality, the team would need to discuss with the management to provide for provision. Audit Instructions and Agreed Upon Procedures In addition, I assisted to draft the audit instructions and agreed upon procedures for other PwC firms overseas. PwC firms in the CATSH (China, Taiwan, Singapore and Hong Kong) regions adopt the same audit methodology. This was because our client was incorporated in Singapore, but their accounting records were kept in overseas. Therefore, taking into consideration the time and cost factors, we would request the PwC firm in the country where the records were kept to carry out the audit for us and to sign an inter-office opinion. Learning Experiences and Achievements Communication Skills One of the most important lessons I have learnt so far is communication skills. In school, we were so used to communicating with our peers and teachers casually. We do not need to prepare beforehand and could speak from our minds. However, from this internship, I came to understand that the way you talk and your message affects the communication with other people. When we are out for engagements, we need to communicate and negotiate among the team, such as on meeting time and venue, delegation of workloads and to clarify instructions. Nevertheless, in my opinion, the most difficult form of communication lies with the client. Every new engagement brings along a whole new team to work together for the client. We have to be selectively and be aware of how and what we enquire the client on. This is especially important as we are not in the clients place most of the times, therefore, we rely on the information that the client provides us with. Also, there might be miscommunication if the client misunderstood our queries. I was assigned to test the controls for payment of expenses. I vouched to the physical suppliers invoices, corresponding payment vouchers and recorded the payment voucher number and telegraphic transfer number. I found out that the payment voucher was not in the usual 6 digits format starting number 6 and it was in the telegraphic transfer format i.e. TT OCBC SG 123456. Being very confused with the arrangements, I approached the Finance Manager, to clarify my doubts. I remembered using the words sequential order and TT number is different in my questions. The client immediately rebutted me, You mean our payment vouchers are not in sequential order? Fortunately, my team in-charge helped me out by clarifying my questions with the client. My original intention was to enquire the use of TT transfer number that is different from the banks reference and to find out the basis on using such formats. After some clarifications, the client explained the change in the use of the formats from Jun e 2010 onwards, a new format for the recording of the payment voucher number, in the way familiar to them. For example, TOS 11 10 07 01 stands for TT OCBC Bank in SGD and where 11 is the currency code for SGD, 10 being year 2010, 07 being the month and 01 being the sequential numbering of the payment voucher. GIRO payment would have the format starting with 65 and payment by cheque will have the numbering starting with 84. From this incident, I have learnt to be tactical with my words and not mention words that might imply that the client was in the wrong. Firstly, we should request the client to walkthrough with us on the system. When they are done with the explanations, we could enquire on the deviations from the general procedures that they have briefed us on previously. I would also write down all the questions that I need to ask on a piece of paper, so as to avoid approaching the client frequently. Building relationships Relationship-building is paramount in the line of assurance, because we are not desk-bound jobs and require frequent travelling. I heard that most clients do not like auditors and we would often be scolded by them. However, I would think otherwise. I felt that it all boils down to how we manage our relationship with our peers, colleagues and clients. I really enjoyed the relationships that I shared with my first engagements client. Before the official working hours, I loved to join their staff at the pantry to chat and also shared with them my working experiences so far. The times that we have laughed were definitely fond memories. My seniors warned me that the Finance Manager was a fierce person who was unwilling to help. However, I realised that after much interactions with him, he would guide and joke with me. Even now, when I called back to follow-up, the staff recognised my voice and sent me the outstanding documents within a short time. I never felt uneasy been recognised as a student. The relationship that I maintained with my seniors was also more like a friend. We would play hard and work hard at the same time. These have definitely taught me not sacrifice work for time used for building of relationships. The close relationships that you have forged so far would be beneficial to you in the future. In school, many of us have Innovation and Enterprise (I E) events in year 3 for our Interdisciplinary Studies (IS) modules. Many of these events require the support of our friends, whether financial or in participation. If we have cherished the relationships with our friends, many of them would be willing to support our events. No one is alone. Therefore, it is important to meet new people, put in efforts in maintaining these relationships and these people could possibly help us even after our studies or internship. Being Proactive and Taking Ownership Being proactive in my attitude and be responsible for the tasks assigned to me was another learning experience for me. I am a slow learner and I should not allow this to affect the progress of the engagement team. As such, I read the prior years financial statements and checked with my team in-charge at least a few days before the engagement if there is anything that I could be help of and to discuss on my job scopes. These efforts paid off when I realised that I was able to relate what I have read in the prior years files to current years audit, as we would normally expect the trend to continue. In addition, going through the walkthrough performed by my seniors has allowed me to know the key management personnel that I may need to approach during fieldwork and to familiarise with the filling system, so as to expedite the vouching process. I believe that taking ownership of the tasks assigned is important. It is being responsible for yourself and others. When someone handles me a task, I would complete it as soon as possible, or if I am busy, I would ask the other interns to assist. This is because the other party have put their trust in you to help them to complete these tasks. If we are not responsible, our seniors would not want to entrust us with tasks and we would miss these opportunities for learning. Similar to the learning experiences in school, when we are assigned projects by our lecturers, we should always put in efforts, and not grumble and submitting substandard work, because the projects are designed to enable us to have a hands-on approach on the concepts learnt in lessons, and to encourage us to do research and explore beyond the lecture notes. Independence During this internship, I became less reliant on my seniors. For my first engagement, there were only 4 people in the team, including myself. My team in-charge resigned before the end of the engagement and both my seniors took annual leave and study leave, leaving myself to do the follow-up for that engagement. My manager was too busy to guide me. In the end, I was sent to do follow-up at the clients place alone for two days. As I was tasked to do only vouching for certain sections during fieldwork , I do not have a good understanding of the clients business and operations, as compared to my seniors and team in-charge who have handled the different sections and have liaised directly with the clients finance manager and director before. I felt nervous, lost and I tried very hard to remember what my seniors and manager had told me. I started on my work and reported to my manager once every few hours, to update her on my progress and obtain feedback from her on the work done so far. I f elt that I was too protected by my seniors and in-charge previously, as they would check my work before submitting my work to the manager for review. For now, there was no one to check my work and I have to think on my feet and complete them with care before submission. As compared with the project work and assignments in school, we could seek our friends help and lecturers opinions before the final submission and do not need to worry about making mistakes. Reflection on an Incident Carelessness For my first engagement, one of the tasks that I was assigned to was to vouch the credit terms for the major debtors. As it was my first time, I was nervous and stressed up over the deadlines. When asked by my team in-charge if I have completed all the vouching, I told her that I have completed the task and she believed me. However, to her dismay, she realised that the section was not completed when we went back to the office. I have forgotten to vouch that particular section and my in-charge had to call up the client to enquire on the details one by one. This has definitely added on her workloads as I understood that the section was due for review by the director that day. I thought that I have learnt my lesson from this incident. However, for the same engagement, but for the follow-up session, my team members were not around and my manager took leave and later on fell ill for another 2 weeks before my follow-up sessions. My manager had told me to keep track of the confirmations and correspondences with the client and third parties while she was away. Upon receipt of the confirmations and correspondences, I have to update in the control sheet, whether the confirmed balance is the same as the balance as shown in the accounts receivable and accounts payable listing. When my manager came back from her medical leave, she alerted me that I have signed and filled in a confirmation, which was actually returned to us, without any confirmation of the balances, as the address for the intercompany in Italy was wrong. Since the signing of the accounts was agreed on 13 December 2010, we were running short of time. My manager reprimanded me for the carelessness. I took immediate action by requesting our client to alert their intercompany in Italy to send a confirmation again, if not, at least, a scanned copy before the signing of the accounts. I regret for not learning my lesson previously as this was a repeat incident. Ever since then, I resolved to be careful in my work and to double check before submission. My manager acknowledged that I have put in efforts in my future tasks ever since that incident. Word Count: 2940 Appendices Appendix A Source: (PwC Singapore, 2010)

Intelligence is Key Essay examples -- Art, Celtic Literature

Celtic literature features a full complement of female characters that deserve recognition; from warriors and rulers, to helpmates and daughters. Female characters, like their male counterparts, are often motivated by emotion. The Morrà ­gan and Macha, act out of anger, disrupting a hero or cursing generations to come. Others such as Fà ºamnach, act out of jealousy, causing a chain of events to unfold. However, the women who incite or prompt action due to their intelligence or wit – Rhiannon, Emer, Medb, Nes, and Mac Daa Tho’s Wife – are arguably the most complex and intriguing. Rhiannon purposefully, and with thought, gains the attention of the King Pywll and uses him to avoid an unwanted marriage. Rhiannon appears to King Pywll and his retainers halfway through branch one of The Mabigoni, on three consecutive days, riding a horse that even-paced cannot be caught. On the third day, Pwyll himself rides after her, only able to catch up after requesting her to wait. They begin conversing, and in a single exchange Rhiannon both declares love for Pwyll, and announces her engagement to another. She temps him: â€Å"I have never desired any man, and that because of loving you†, then announces her unavailability (â€Å"Pwyll,† 45). Rhiannon essentially ensnares Pwyll, allying herself with him and ensuring he will go against her current suitor, Gwawl son of Clud. This strong female character even directs Pwyll’s actions in attaining her hand. When her former suitor arrives at her wedding, Pywll rashly promises anything he wants, not knowing the man’s identity. Rhiannon rebukes Pwyll: "Never has a man been more feeble-witted than you,† then lays out three-part plan to ensure that Gwawl shall never attain her (Ford, 46). This intelligent woman ... ...ces that: â€Å"Sleeplessness has come to Macc Da Thà ³Ã¢â‚¬â„¢s house/ He has need of advice but speaks to no one† (Gantz, 181). She suggests that her mind may comprehend what his cannot, and he tells her his blunder, that he promised the hound to two. She suggests that he â€Å"give the dog to both sides- [and] let them fight over it,† (Gantz, 181). This would prevent one party from picking up the hound, and then the other party arriving and attacking him in anger. Though her plan does not go as hoped, she does offer a solution, and protects her husband from blame (the two parties are too engrossed with each other). Celtic mythology features a full complement of women who play an important role. Rhiannon, Emer, Medb, Nes, and Mac Daa Tho’s Wife use their intelligence to help further themselves, to enable those they love, or to protect. They create kings, heroes and alliances.