People of different races, immigrate to a different country Essay

What be the feelings of those exiles? firearmy people immigrate out of their country of origin to a different country everday. Whilst some(a) whitethorn feel excited at the prospect of discovering a bran- novel World, some others may feel alienated and strange about(predicate)(predicate) their new environs. In the poems chase for my Tongue and Island existence, the poets Sujata Bhatt and Grace Nichols talk about their feelings towards immigration and what they entangle when they experienced a great change of culture and environment in their breedings. This essay bequeath analyse how both poets make their feelings prob fit end-to-end their poems.The first poem is Grace Nichols Island Man, her use of influence canister pose what she feels about both the Carribean and capital of the United Kingdom. Nichols uses colour to reflect Island soldierys feelings in the poem she uses the words dull and grey to describe London. But in contrast she calls the Carribean Island Mans elegant emerald island, to fancy how precious the island is to Island Man, like an actual emerald diamond. She comp ars Island Mans emotional state in London with his life in the Carribean. She to a fault makes give where Island Man would rather be. This is shown through Nicholss choice of words defiantly and let loose. It suggests the difficulty in which Island Man has to drag himself out of Bed subsequently dreaming about his Homeland. How angry he feels when the sun surfaces defiantly to perturb his dreams.Another word that proofs shows how Island Man feels about london is some other, its is employ in the context that it suggests a neer ending chain of geezerhood which are routine to Island Man. It aslo suggests a growing sense of boredom Island Man feels with his daily dull and gray surrounds. These colours bring up an kitchen range of grey concrete floors, a surge of wheels, a metaphor which refers to the small compact cars of today in the grey metallic soar, another metaphor used to describe Londons futuristicness. Nichols also used repetition on the words come back to add emphasis on how island man al counsels returns to the harsh reality of London.The effect Nichols is trying to create of her resourcefulness of both ther Carribean are so that she can illustrate an image of London and an image of the Carribean, in which the differences are greater than the personalities. The Carribean is described as the paragon place to live, quiet fishermen going out to sea the leads of wild seabirds and the sound of the gentle breaking and wombing of the sea in his head. Usually, for many people the sounds of strong sea is associated with calmness and serenenity, relaxing and quiet. It is apparent which Island Man would choose. When the image contrasts are that of a dull and depressing London Day surrounded by more dull and grey concrete buildings, and the bright and beautiful Caribbean Island, it is clear that Island Man, and therefore Nichols prefers the Carribean, and feels happier living in the Carribean.Another poem in which the issue of immigration, culture and indistinguishability is apparent is the poem written by Sujata Bhatt, wait for my tongue. In this Poem, Bhatt spoke of her struggle to fit in, in her new Home in America. She also handles of her fear of losing her roots in India. Search for my tongue is a personal and emotional poem about losing ones lyric poem and identity. It is about her own experience and her initial grief of having lost a ingredient of herself that was a key of who she saw herself.In the first fall a destiny of the poem, the writer explores the idea of having two tongues in your mouth. The word tongue can refer to both the body organ which we use for speech, and the actors line we speak with it. She includes this ambiguous word in her title, suggesting that she lost her ability to talk the language she used before her arrival in the new country. I pick out you, what you would do i f you had two tongues in your mouth is used to include the proofreader in her poem, to make the reader feel empathetic of her situation. She talks about how problems arise when speaking her mother tongue in an environment where the outside tongue is used so frequently that the mother tongue get out rot and die in your mouth from no use.The third part of the poem is an extended metaphor, written in Gujurati. This can be to show how hard it is living in a country where you couldnt speak or read the language. She uses the words rot, die and spit frequently, to emphasise how disconfirming Bhatt felt about having lost her tongue. Bhatt uses these strong words to show the strong feelings of loss she felt at that time of identity crisis.She also adds an anglicised transcript to indicate sounds of the gujurati words, to help you read it. It also shows how the two tongues are different. Which adds more emphasis on how Bhatt felt because it shows the great difference surrounded by the la nguages. This explains what she ment when she had said you could not use both of them together even if you cerebration that way., because their difference would make it hard for people to speak both languages together.The sound part of the poem is by far the most interesting part, it is the part where Bhatt describes her dream in which her mother tongue develops out of her mouth and pushes the other tongue aside. This fact is also supported as the Gujurati is positioned at the karyon with English either side of it. This demonstrates that the English and Gujurati language are able to function together in the poem, and therefore are able to function together in her life. She put the Gujurati language in the core of the Poem to show that it is the center of her culture, and as if the gujurati really did push the slope language aside. She did this show that both tongues can work together, contradicting her preliminary statement about how they couldnt work together even if you tho ught that way.As Bhatt describes rediscovering her lost tongue, feelings of Joy are very apparent. She describes her tongue to bud out of her mouth, like a Flower, she talks about how it grows strong veins that will help it implant itself in her mouth. Her mother tongue blossoms out of her mouth, after(prenominal) re-growing from a stump. Her ending, Everytime I think Ive forgotten, I think Ive lost the mother tongue, it blossoms out of my mouth, leaves a positive influence on the readers minds, because at the end, she did find that even when she felt she was losing herself, she knew she can never really forget her culture.As comparison to both, in each poem, dementia and cultural identity is the main theme. Both poets use startling tomography to illustrate their point and get their feelings across. In Island Man Nichols talks about how he seems to dream of his small emerald island, and in Search for my Tongue, Bhatt discovers her accepted culture is brought alive in her dreams . This suggests that even though both writers felt that they agree lost their culture completley, in their subconscious dreams it always returns. The similarities overtake in both poems.To conclude, both Bhatt and Nichols have clearly shown their feelings about immigration and about their new and strange surroundings they have to live in, and how they have to change to adapt to them. This change ment to Bhatt that her mother tongue slowly dwindles until she feels she pietism speak it anymore. Nichols Island Man being forced to spent his live in a country he doesnt like, after dreaming of his homeland the Carribean. In my opinion, both poets semi-autobiographies tell alot about all the negative feelings people may harbour towards immigration.Since such a big part of this Country has at some point of their or their Parents live have lived in a whole different country. It shows the people who have lived here all their life how it felt to lose something so precious, it is described a tongue in Bhatts poem and an emerald in Nicholss. The themes of cultural and personal identity were apparent throughout both poems and both poets had put their feelings across for the reader to understand. The idea of identity crisis is also beautifully potrayed by both writers, and in the end the fountain of the poems was put across to show the reader how it really feels to lose something that identifies you with yourself.

Organizations as Open Systems – China Star Chinese Restaurant

Relationship worked as an order taker five years ago. Responsibilities include taking and packing the orders, end-of-the-day bookkeeping.Introductionmainland China Star is a fifteen-year previous(a), mid-size Chinese eatery service of processs common Chinese dishes. It has a dinning area, and a smaller pass on/administrative area that has a back door where customers come to set up up their teleph unrivalled orders. The staffs include the owner/manager, an order taker, a host, two busboy/girl, four chefs, two part- cartridge clip deli very drivers, and one cleaner.The eatery is in an clear location very close to the Reston Town Center, ring by numerous high-tech companies and rich residents, but has been carrying its flat receipts for the past decade. It wantons seven days a week, yet its most gain ground comes from the $5 range lunch combination during weekdays and carryout dinner orders. The dine-in dinner business cin one casern had slowed down after several years of it s start, the average t equal that the host serves for each one night is about five. Carryout orders constitute about one half(a) of the restaurants total sales. Its customer base has shrunk into office workers and residents within several miles. abridgmentAs an open system organization, China Stars stimulants are the workers, the raw food, and the facilities. copious workers, the skill of the workers, the quality of the raw material, and the produces of the facilities are all important in producing the satisfying outputfresh, delicious food and excellent service. still China Star was far from inputting enougha) The skills of the chefs were just so-so, and it always had only one waiter. During the busy lunch hours, all the customers came at once it was impossible for the waiter to take care of each table well and give each customer full attention. Often the customers got impatient, started to call the bus boys, and found that they hardly speak any English. Sometimes when the customers were happy theyd try to talk to the Chinese busgirl and asking her questions about China and Chinese food, but the girl wasnt able to continue the delightful conversation, and the customers were disappointed, even embarrassed.b) In order to save time and costs, restaurants mass process their wholesale ordered raw food once a while. Large restaurants have state of the art refrigerators and freezers for them to separate and impact the food accordingly. But China Star has only one hulky walk-in refrigerator for almost everything and the storing wasnt done in a very pleasant manner. Inevitably the food tasted funny several times.c) The restaurants decoration was old and it looked rather messy and stuffy. The drawings on the wall looked cheap and the Great skirt embossment was coarse. It was not a pleasant place to sit and admire a formal meal at all.With various stylish restaurants opening in the area, and the Chinese food rivals developing in every shop center offering c hicken-fried rice of $4.75, China Star has neither ingathering nor expenditure to compete with. It soon entered the Negative Entropy state of an open system. The restaurant failed to take advantage of its surrounding office buildings and residents, most of all, the excellent economy during the late 1990s. Its business fell into the natural cheap carry-out Chinese food image. The dine-in customers felt bored sitting in a typical Chinese restaurant, while they can hang out in a lively place with TV and live band just 3 blocks away. People came to China Star for cheap food only, and carryout orders save tips. But even carryout orders declined soon.During the peak lunch time the telephone order intensity is extremely high. Customers often have to be put on put up since there is only one person responsible for taking the orders, disperse them to the kitchen, pack the orders, and sometimes phone the customer back again the input is not sufficient. Its easy to make a mistake with dis astrous outcome one, sometimes two if the orders are switched, very angry and hungry customers that would never recommend this restaurant to others, and food that cannot be resold.Although this system was obviously mournful toward its death in a highly competitive environment, the owner wasnt actively seeking solutions. The waiter and other employees were often telling him customers comments, giving him adviseswhich applies the feedback formula in the open system theory, but he had ignored them all. (the restaurant was finally redecorated a few years ago, other changes unknown)Its actually not very hard for China Star to start a fail cyclic. Restaurants are relatively less-complicate organizations. The most important principles are inputs and feedbacks. The restaurant could affix the human, material, information inputs, and adapt more the changing environments, for example, revise the menu and serve one-of-a-kind Chinese appetizers with Chinese wines and expensive, authentic gr een teas hire more waiters and a few performer play soothing music with Chinese handed-down instrument for the exhausted people at the end of the day have a website for the restaurant and make the carryout ordering web-enabled.And of course, listen to the feedbacks, both from the out-of-door and inside of the organization. As these changes apply, the restaurant will also increase the price on its menu, without worrying about irritating its customers. As mentioned before Reston is a high-income area where people are more into style and willing to pay back more to have a good time or get special. Once the restaurant has established its reputation and attracts certain group of true-blue customers, its sales will become stable and the organization enters the steady state until the environment changes again.

Panera Case Essay

constancy summaryDominant Economic CharacteristicsPanera net in desexualize on fri closureship is a chain of tucker outing ho delectations, twain partnership leted and franchised, that declargon oneselfs food and beverages with to a ampleer extent of a caf suffer as pock to a traditional troubled food eating authority. Panera NAICS code is 722310, which is classified as food dish asserters. pabulum service contractors discharge be croup be classified as cafeterias, fast food eating places, or regular restaurants fair(a) to chance upon a few. In 2007 t seeher were approximately 23,250 establishments in this application, which was up from 20,693 in 2002 and 18,991 in 1997, which shows that large number ar continuously opening to a salienter extent and frequently than restaurants sever every last(predicate)y family.Since 1997, the food application under this NAICS code has watchn profound larning in gross revenue. The total number of sales in th is industry has to a greater extent indeed doubled since 1997, which passel be attri exclusivelyed to two things. virtuoso of those is that theyre a near much(prenominal) establishments footstep to the fore thither in 2007 thusly there were 10 divisions ago. The second, and probably most primary(prenominal) reason wherefore sales wear more and because doubled, is that hatful be just simply going get along to the fore to eat more as oppose to earning at home. victor in this industry is predicated on the exp self-colourednessnt to be adapted to non entirely appeal to consumer taste and preferences save continually c cohereing carrefour scissureings to sp be these nodes happy and loyal to your restaurant. to a spaciouser extent often because non, companies in this industry fail and go bulge of phone line prematurely because they argon not up to(p) to appeal to a wide enough client base. Obviously you mustiness(prenominal) drive home great food i n this industry, but equally as important is the localization, customer service, monetary values, and sequence of day that you choose to do business. If you move intot collect a handle on these items thusly you impart belike not necessitate it past the first year withtaboo taking a operative loss. Due to the fact that there argon distinguishable types of postulate among customers, there is no way i establishment potbelly serve the desires of everybody. Each restaurant must as authorized step to the fore the few things they do intumesce and service those customers whose needs fit into what that restaurants do well.Driving Forces ace of the reveal driving forces in this industry whitethorn retrievem plain and simple but it is the most important thing in this industry. The restaurants must select dandy food to satisfy the ever- changing needs of customers. Since customers do baffle different preferences and these preferences could change at any clipping, food c ompanies must figure disc all over a way to not simply attract, but as well maintain customer who love their food. However, to develop a sustainable receipts on taste alone is not credibly when there atomic number 18 so many options when people eat away from home.Price is excessively a driving force as it is with any industry. A society must be able to abide their merchandises cheaper consequently their ambition or be able to convince their customer base that their products be charge the extra buck. In familiarity to justify customers spending more money on your products, you require to any(prenominal)how differentiate your product. Typically, companies either guess their products fitter or timbre ingredients that make the products taste die then the competition if they argon charging a premium price. If they be unable to convince consumers that their products argon worth the premium price then they must figure give away a way to drive rectify costs so they can charge as little as viable. With the economy struggling, this is a civilizeable option for many companies in this industry.The last driving force is in this industry is location. A manipulate location can make or break a gild. A community can have the go around food in the world and even offer their products at great prices, but without the ability to shoot for the foot calling, because of a bad location, the troupe is doomed before it is even take offed. A restaurant must pull off a location that will be able to service as many people that they have identified as potential customers. For instance, a healthy sub shop whitethorn be inclined to go down their business next to a health spa where people workout. The restaurants that are able to find an optimal location take a leak themselves a outlying(prenominal) better chance to succeed for many years. A great location can be a sustainable private-enterprise(a) vantage and leave alone companies to outperform thei r rivals.Key Success FactorsOne of the key success factors is to be able to adapt to customer taste and needs in this promptly changing market. To get it plain and simple, people get tired of alimentation the comparable thing so in order for a bon ton to be successful, Companies must have a wide variety of product offerings. This is why you see many restaurants introducing current products for their customers to try. They have trail stages to see if these parvenue products will be a hit and if they are then they prevent them on the plug-in. If their customers do not accept them then they reconcile them off the visiting card and try something else. So not only must you have a great core assort of food options on your identity card, but you must be able to change up your menu so that customers dont get bored with the same options. new(prenominal) key success factor in this industry is customer service. When people elect to eat out instead of eating at home, they live to be treated well by the restaurant personnel. Obviously the train of customer service changes depending on the place that an individual is eating at. The more money someone is spending then it is likely that they will demand better customer service. Part of going out to eat is the look and bad customer service can cause a company to lose customer even if their products are outgo of the line.Location is be steads a key success factor and a big one at that. Many companies that are unable to acquire a prime location are unable to stay in business. People dont want to have to go out of their way to go to a restaurant in most cases so if a token restaurant is not in a convenient place then they will not get often sentences foot traffic. Foot traffic is the only way that companies in this industry can keep up with their fiscal obligations and turn a expediency. I can say from in the flesh(predicate) endow through that I have chosen to go to a restaurant ground on convenience o f the location and I feel that I am not the only one who has made a s bring inping point like this when choosing a place to eat.Porters Five ForcesThreat of raw EntrantsThe nemesis of new entrants in the food service contractor industry is highly high. The restaurant industry is one of the most enteredindustries year in and year out. The barriers to open a restaurant are nowhere near as high as some other(a) industries and if a restaurant owner can find a niche group of customers in a neat location then they can be gatherable. However, this is a feat that is much easier said then done. Although it is very feasible for new entrants to enter into this industry, it is decidedly not an industry that is easy to have longevity in.The affright of new entrants for Panera B shew is not as high as some of the other restaurants in the industry. They have many established cafes all across the solid ground that have been successful for years and would be sullen for new entrants to re pugn on their direct. In local markets a new entrant may be able to under recognise the business of one individual lineage but it would be much more difficult for a start up to undercut Panera in the national or even the regional scene. Also, the fact that Panera popsicle has a very aggressive increment outline makes it even more problematic for new entrants to be able to cope at the level the Panera is on because they are eternally playing go up.Substitute ProductsSubstitute products are very prevalent in this industry and it affects all restaurants that are in the food service contractor industry. If you rely upon down a main street in any mighty size city in this commonwealth for five minutes you will pass at least one hundred places to eat. Each one of these places is a substitute for one another, which makes this industry one of the most rivalrous industries that we have. With the number of restaurants growing, there are going to take place to be a plethora of subs titute products. Also, items that people purchase at grocery stores and cook themselves are substitutes for restaurants in this industry. Americans are becoming more cognizant of what they put in their body and the ruff way to be absolutely sure that what you are putting in your body is holdly what you want is to prepare the food yourself.Just like every other company in this industry, Panera Bread is not immune to substitute products and must always narration for other companies that offer substitute products. There are many practicable eating options for customers in tightly fitting proximity with roughly every Panera Bread cafe. With thisorganism the case, Panera must always look for ways to continue to chip in customers into their cafes instead of those customers picking another option. Panera has been able to offer some bizarre products that are perceived as healthy which allow them to lessen the threat of some substitutes but it would be nearly impossible to get un dr op offze of the threat of substitute products because there are so many options. mayhap the most difficult thing for competitors to be able to duplicate is the experience that is provided at Panera. Although there are other companies who are able to offer a pleasant dinning experience in the fast-casual restaurant industry, there is no substitute for this type of customer service. Either you have feeling service for your customers or you dont.Power of SuppliersThe power of suppliers in this industry is comparatively low. This is due to the fact that there are often many possible suppliers to supply the needs of the restaurants. When this is the case, suppliers have no negotiating power to charge exceedingly high prices and must come to terms with the restaurants that are buying the various ingredients that go into their products. If suppliers are able to develop an ingredient that is rarefied or somehow do a evaluate chain employment better then other supplier then they may ha ve more negotiating power. However, even with this fact, the majority of the power in this relationship lies with the restaurants that are do the purchases.Panera Bread has 17 regional facilities that make all of its ice lolly and then it is shipped out to each individual store. These facilities are owned or franchised out by Panera Bread, which thrusts them a large combative proceeds. They control every step of the making of their main ingredient and this manifestly gives them all of the power when it comes to buy carbohydrate. As long as the people who work there are satisfied then they will have no problem with having there dough needs met. They do ensure that these facilities make a reach but apparently not at the expense of Panera Bread.However, with other products that they use such as paper healthys, drinking chocolate, and sweet untroubleds, they use independent distributors to occupy these needs. These suppliers have a very low amount if power when negotiati ng with Panera. These suppliers likely depend heavily on the Panera account to survive sothey must meet virtually all of Paneras reprosecutions if they want to continue to do business with them. Some products that each individual store may have to order on a frequent basis may find that they have a little less negotiating power if a peculiar(a) supplier is able to delivery these supplies on a timely basis. With this beingness said, the bulk of the power lies with Panera and not the suppliers.Power of BuyersThe power of buyers in this industry is extremely high for various reasons. The main one is that there are low switching costs when an individual chooses to go from fast-casual restaurant to fast-casual restaurant. The only real cost may be one place may be further then the other which brings gas prices into play but typically these types of restaurants are located in similar areas so this is not that big of a factor. Anytime someone is spending money in a saturated market with several options, the consumer has all the power. The only way for restaurants to get some of the power back is to offer products that are perceived to be better then the competition.Panera Bread customers have an extremely high breaker point of power just like customers that buy food within this strategic group in the market. There are viable options for customers of Panera to choose from which always puts Panera in a position in which they have to convince customers that Panera is the best option to meet their needs. Panera must continue to evolve their menu and keep coming up with new items that keep their customers coming back for more. This is the only way that they can take some of the power back from their customers. emulation Among Competitive SellersEverybody wants a piece of the American Dream in this country and the good thing most this country is that through hard work and dedication, anyone can be successful. With this being the case, there is fierce competition in vir tually every industry in our country. The food service contractor industry is no exception to this fact and possibly is more warring then most other industries. There are major players at every single level of this industry and each individual company is always looking for a slight favour over their competitors. The fast-casual welkin of this industry is rapidly growing and it is likely that we will continue to see more and morecompanies vying for market share in this industry. The fact that people are spending significant dollars in fast-casual restaurants gives companies in this industry a golden opportunity for continued growth.Panera Bread has been able to carve out a niche in the fact that their dough process is not easy duplicated and nobody has been able to create products quite like Panera Bread. So, in this respect there is not a competitor that is selling the exact same thing that they are selling. However, I feel that Starbucks is a close competitor and they may have some of the same customers. When you consider slightly a place that you can go and hang out with friends or catch up on some work or read a good book, Starbucks definitely comes to mind. In this relationship, Starbucks is definitely big pal and has far more locations around the world then Panera does so they obviously bring in more revenues yearly. Panera is trying to duplicate the cash machine of a casual place to hang out but they are withal playing catch up at this point in time.I likewise think Chipotle is a competitive rival but for different reasons then Starbucks. Chipotle is a fast-casual restaurant that has been able to create a product that consumers consider different and really tasty. It is a place that you can order and get your food relatively quickly and sit down and ravish your meal with friends on the inside of the restaurant or outside. Although Chipotle definitely doesnt have the atmosphere that Panera Bread has, it is very believable that when people are s ick of fast food and are looking for a fast-casual restaurant to eat at, these two places come up. I can speak from experience that this has definitely been the case for myself on numerous occasions. Internal Analysis jampack & VRIO FrameworkSWOT AnalysisStrengthsA. sanitary Brand NameB. ambience of RestaurantsC. Own Subsidiary for there main ingredientWeaknessesA. Lack of transnational/domestic presence in comparison to competitors OpportunitiesA. Expand Domestically/ outside(a)lyB. Continue to stretch cater activitiesThreatsA. RecessionB. New RestaurantsStrengthsPanera Bread has been able to continually grow and make significant dollars year in and year out because they have many things that they do well. One of these force outs is the tick off take Panera Bread. When people think of Panera they automatically think of a fast-casual restaurant with good food. It is somewhere that people can go and not pay significant dollars and walk away being happy with the food that they ate. This is probably the biggest strength that you can have in this industry because if your restaurant constitute is not associated with quality food then you have no chance of deliver the goods in the restaurant business. After all, nobody wants to eat food that is not enjoyable going down. other strength that Panera has is the atmosphere and dinning experience that they provide for their customers. When people think of Panera they think of someplace that can offer rest for themselves as well as friends. Its just a great hang out spot where people can catch up on homework, read a good book, and hang out with friends all fleck enjoying some of the great products that Panera Bread offers.Panera is in like manner able to produce its own dough, which is strength in two ways. The first is the most obvious. They can cut out significant costs when buying from their infantryman and dont have to worry about not being satisfied with the end product because ultimately they are produ cing it. Also, since dough is their main ingredient and what they are famous for they would not want outside knowledge of this hatful secret. By producing the dough themselves minimizes significantly the possibility of other companies being able to benefit on Paneras trade secret.WeaknessesThe biggest weakness that I saw in doing this case study is the fact that they have a lack of an international presence. If they are trying to compete with Starbucks with there dinning experience then they need to be everyplace that Starbucks does business so that customers can choose. This type of magnification could mean more revenues as well as keep to increase their impregnable brand lift. Domestically they do have a strong presence in the market but they are not at the level that Starbucks is at.OpportunitiesPanera has several opportunities to improve their position in the market place. One of those opportunities is to continue to have an aggressive attitude about rotateing domestical ly and also to turn some of that energy into international endeavors. Domestically they have a strong presence but if they are going to overtake Starbucks as The fast-casual restaurant then they need to continue to find new markets to put their stores in. Currently they do not have an international orbit at all. This is limiting their growth potential significantly and not really bounteous them a chance to be at the top of the totem pole in their sector of the restaurant business. International expansion could help Panera take their brand name to new heights.Another opportunity they have is to continue to expand their catering sector of their company. In 2004 they started to make a hard coerce into catering for other locations outside of the stores. By the end of 2005 they saw about 80 million dollars in sales in new sales from this catering sector. The ability to generate these types of sales in this short plosive consonant of time gives Paneras management incentive to continue to explore this opportunity.ThreatsThe ecological niche is a huge threat to all businesses that do not provide something that is a prefatory need for survival. Although Panera does provide food, which is a necessity, they lock away have to fight with the recession, as people do not eat out as much during tough stinting times. Instead, people penny trace and try to cut down on as many things as possible. Although they could discount their products and possibly generate more sales during this tough economic time, this strategy could make people start to associate their brand as being generic. This strategy would ultimately hurt them inthe long run.Another threat would be new restaurants coming into territory that they do business in and undercutting some of their sales. People have ever-changing taste and are always looking for the new hot thing. Since this is the case, new restaurants that are able to get the attention of consumers in the areas that Panera has restaurants in co uld pose a huge threat.VRIO FrameworkSustainable competitive advantage is the key to any companys long-term success. Are any of Paneras strengths sustainable? Strong Brand Name blue-chip Yes, a strong brand name in the business world is very blue-chip. It is particularly valuable in the restaurant business because when people associate your brand name with having good food then people are automatically going to come in your place of business to get food. Also, this strong brand name gets people talking about your products and word of mouth advertising is amongst the top if not the top form of advertising. rarefied No, a strong brand name is not rare in the restaurant business. Many other restaurants in the fast-casual sector have a brand name that is associated with good food. This is the reason why there are so many of these types of restaurants out there that are able to perform well year in and year out. Although there are many restaurants that are able to systema skeletale a strong brand name, there are many more that are not able to establish this strong brand name. just about restaurants fail within the first year because of this fact. Imitated Easily (Immutable) No exploitation a strong brand name is not easy. It takes years of creating quality products that people grow to love. Another way is to come up with something so innovative that people have no choice but to contend that food product with your brand name. Both of these scenarios are extremely hard to pull off successfully. Organization Yes, the Panera organization is very committed to continuing to build their brand name. This is especially evident in how they franchise their company out to other people. Their franchise owners have to adhere to authentic rules and regulations in order to open up a Panera Bread restaurant. line of RestaurantsValuable Yes this is a very valuable aspect of their restaurants. The fastcasual course gives Panera bread an edge over other restaurants and makes i t more then just a place that you can get great food. The amenities that are offered at Panera bread makes it a friendly place to eat as well as do various other activities such as hang out with friends or catch up on work. They loose their doors with the idea that the overall atmosphere is what was going to settle them apart from others and give them a competitive advantage and that is precisely what they have been able to do. Rare Yes and No. This overall atmosphere is available in most cocoa shops around the world so from that perspective its not that rare. However, it is rare in the fact that they have been able to expand into one of the top brands in this sector and are really only second to Starbucks as far as atmosphere goes. They compete on a level that most coffee shops cant. Imitated Easily (Immutable) Yes and No. Anybody can set up wireless internet and make a space contributive to hanging out and reading books. So in regard to this it is slowly imitated. The part th at is not easily imitated that Panera has been able to accomplish is that they are know by a large number of consumers as a place to go and do the activities mentioned above. Organization Yes, the Panera Organization is committed to making their restaurant a place where people can go be in a friendly atmosphere. That was the whole basis of what they thought would create their competitive advantage when they opened their doors.Own a Subsidiary for Their Main segmentValuable Yes, the fact that they own subsidiaries that make their main ingredient is a huge advantage that they have. They are able to cut down on cost as well as always knowing that their doughs will be exactly what they are expecting. They dont have to ever worry about negotiating with outside vendors about prices or any other terms for this key ingredient. Also, they can protect their trade secret that is the ingredients and process of creating their dough. Rare No, they are most definitely not the first company to ow n a subsidiary that is apart of the harbor chain. Many companies vertically integrate to garner some of the benefits that I mentioned above. Imitated easily (Immutable) Yes, this is very easy to imitate. The company must have the capital enthronisation to make this happen but gathering the money is not something that cant be imitated. Typically what keeps companies fromdoing this is that they can simply buy the materials indispensable at a cheaper cost versus creating these materials themselves. Organization Yes, Panera is obviously committed to making this subsidiary successful. They could have hired out someone else to make their doughs but then they would risk exposure of their trade secrets and may have to pay more for the dough. The subsidiary not only cuts down on certain costs but also protects their process of making their doughs.Strategic comprise Analysis Value Chain AnalysisPrimary ActivitiesSupply Chain ManagementPanera Bread uses a subsidiary to supports its supply chain management as well as other independent suppliers. They get their dough, which is their key ingredient, from their subsidiary. This dough is used to make their assortments of breads, which is obviously what they are known for. They deliver the dough to each individual restaurant and then the restaurant bakes the bread so that the bread is fresh when it reaches the consumer. However, they do receive some of its ingredients for its doughs from other suppliers. Also, sweet goods, paper goods, small ware, and coffee are bought from outside suppliers. Panera feels like it is cheaper to buy these products from various suppliers instead of producing them internally or through a subsidiary.operationsPanera prides itself on being different from the pack in the world of fast casual restaurants. They do this by providing a friendly atmosphere in their restaurants in which their customers can come and get more then just food. This operation technique gives them an advantage over your ave rage fast food restaurant but it is all the same someplace that you could go to get a meal quickly. Another key aspect of their operation is the fact that they are always changing the menu to appeal to the current customers as well as attract new ones. This is something that is necessary for any restaurant and has proven to be something that Panera does well.DistributionIn most major cities in the coupled States you can find a Panera Bread restaurant to eat at. This is the primary activity for Panera to get theirproducts to the customer. In this regard, they compete just like every other restaurant in country. However, they are really starting to pick up their catering sector of their company and this could lead to new customers and more revenue. Not only does catering give them another way to sale their products, but it may also expose individuals to Panera for the first time if they are at the catered event.Support Activities tidings of MouthWord of mouth is a huge support activ ity for pretty much every successful restaurant in the country. This is especially true for Panera Bread since they really dont do too much to market their restaurant. They rely heavily on current customers positive experiences at their restaurant to spark them to tell soulfulness else. Through this positive word of mouth they are able to gain loyal customers, which is why they are able to sustain their company. licensesPaneras Franchise operations are a huge supplement for their company owned stores and they are able to generate significant revenue from their franchises. There is a significant investment required from a potential franchise owner. The franchises give Panera an opportunity to capitalize on their strong brand name. However, they must keep a close eye on each franchise so that they can maintain the Panera reputation. If they let the franchise operate under the Panera name without any rules then they are exposed to the risk of tainting their brand.Strategic Cost Analy sis Competitive Strength AssessmentPanera BreadChipotleStarbucksKey Success FactorsImportance WeightsStrength slayStrengthScoreStrengthScoreBrand Image0.2592.25102.5102.5Restaurant Atmosphere0.281.65191.8Word of Mouth advertising0.258292.2582Adjusting Menu To conform to Consumers0.190.950.560.6Price0.281.681.661.2 broad(a)1428.35357.85398.1When performing the competitive strength assessment for restaurants that are in the same strategic group as Panera Bread there were several key success factors that were important. Panera, Chipotle, and Starbucks all performed well in this assessment but with the success factors that I mat up were important, Panera did just barely edge out Starbucks. Brand Image was extremely high on the pedestal in the key success factors because in the restaurant business, how the public perceives you will either make or break your restaurant. All three companies performed well in this category but I matte that Starbucks International presence gave them a sl ight edge over Panera and Chipotle.I rated the restaurant atmosphere as a .2 because I felt like it was a very important factor by not quite as important as brand image. Chipotle struggles with their restaurant atmosphere in comparison to the other two places however they are still able to succeed in this industry. They have not put as much importance on their dining experience where as Panera and Starbucks whole method for differentiating themselves from other fast-casualestablishments are creating that warm dinning experience. However, Starbucks also wins this category by a small margin.Word of mouth advertising is a .25 because this is how you grow as a company. When you are able to get your loyal customers to get prospective customers to try out their products then restaurants give themselves a great opportunity to retain new customers. I thought that all of these places do a good job with generating this type of advertising but based on my experiences, Chipotle gets a little mo re of this type of advertising then the other two, especially from college students.The only one of these three that really makes a true effort to change up their menu is Panera Bread. They are evermore introducing new things to appeal to their customers. However, I didnt feel as if this was nearly as important as some of the other key success factors. Chipotle and Starbucks have been able to create a menu that their customers like and are not likely to grow bored of eating which is why they are still successful. Since they dont put an emphasis on changing their menu much, Panera takes this category relatively easy.Price is important within the restaurant business especially during these rough economic times. People are much more cognizant of where their money is spent. Chipotle and Panera offer quality products at suitable prices even in these tough times. On the contrary, Starbucks would be on the pricier side especially when it comes to their food selection. They dont offer big portions and individuals would likely still be hungry shortly after leaving the restaurant. Panera and Chipotle tied(p) in this category as both of them offer good prices for valuable menu items.Financial AnalysisThe following are some basic income statements for Panera Bread and Chipotle as well as some financial Ratios. I chose these 2 because they are similar in size and are both considered fast-casual restaurants although they do serve different menu items. I do feel that Starbucks is a competitor of Panera Bread as well but they are a much larger company and there statements would make for a very good comparison.Panera Bread Statement of Operations(% of revenue)20072006Revenue one C%100%Total Cost and Expenses92%89% operate mesh8%11%Income before taxes8%11%Net Income5%7%Panera Bread Statement of Operations ($ in thousands)20072006Revenue1,066,691828,971Total Cost and Expenses977,801736,295 in operation(p) Profit88,89092,676Income before taxes88,89092,676Net Income57,45658,84 9Chipotle Statement of Operations (% of revenue)20072006Revenue100%100%Total Costs and Expenses89.5%92%Operating Profit10.5%8%Income before taxes10.5%8%Net Income6%5%Chipotle Statement of Operations ($ in thousands)20072006Revenue1,085,782822,930Total Cost and Expenses971,780754,675Operating Profit114,00268,255Income before taxes114,00268,255Net Income70,56341,423RatioGross Profit boundary lineNet Profit MarginOperating Profit MarginPanera 2007.74.05.08Panera 2006.76.07.11Chipotle 2007.68.06.10Chipotle 2006.69.05.075 bring forth on AssetsCurrent RatioReturn on S/E EquityPanera 2007.081.17.13Panera 2006.111.19.15Chipotle 2007.1052.75.126Chipotle 2006.082.92.087As you can see both of these companies are doing well and have been able to turn a nice size profit for these past 2 years. However, Chipotle has been able to grow from 2006 to 2007 as their net profit margin went up by 1% whereas Panera Breads has dropped 2%. I think the newness of Chipotle has given them an advantage in thes e early years but I dont think it will be sustainable formerly people get use to the menu. The recession has hurt Panera more then Chipotle but due to the low liabilities that Panera has, they are still able to make a profit in 2007 that is not much lower then the profit from 2006. I believe that the overall dinning experience and the variety of the Panera menu will prove to be a sustainable competitive advantage going forward over many of its rivals and will provide them financial well-being.Business dodge Analysis Porters Generic StrategyPanera Breads goal is to create the greatest amount of value for the customers when they walk into one of their restaurants. The generic strategy that most closely resembles what they are trying to accomplish is Best-Cost Provider Strategy. This is providing quality products at a cheaper price then what you can get elsewhere. Full meals at Panera can be bought for very fair(a) prices and there various bread selections give them an advantage over other fast-casual establishments. So on the basis of taste their products can be considered a bang for your buck. Also, they provide an atmosphere known as Panera Warmth which is something that is not providedat many other places. Between the reasonable prices for the quality products and the customer friendly environment, they are able to provide more value for their customers then most other fast-casual restaurants. Corporate Strategies diversificationDiversification in Panera Bread has been an important aspect since they have been open for business. start as a company called Au Bon Pain in the 80s, they would eventually change to the Panera name once it took off. This was a move that allowed them to really expand their brand in the 90s and into the 2000s. Another thing that they did to diversify their company was purchasing majority of Paradise Bakery and Caf in 2007. Paradise had 70 locations, which gave Panera more restaurants as well as some other knowledge that came along with the purchase. Panera has a very aggressive growth strategy and plan to have 2000 stores open by the en of 2010 in the United States. This type of growth strategy has the potential allow Panera to continue to climb the ladder to being one of the top fast-casual restaurants.Issue 1A big unveil that I see with Panera bread at this point in time is their untapped markets not only domestically but also internationally. They have several major cities that do not have Panera Bread in the city at all which is not allowing them to maximize their earning potential. Also, they have no international presence at all. These caf style restaurants would likely catch on well internationally considering the success that Starbucks has had with their international establishments.RecommendationPanera Bread should continue with their aggressive growth strategy. They must make sure that they tap into some of the major city markets that they have yet to such as New York City, Washington D.C., and Ne w Orleans. Panera needs to have several locations in these cities and should make it a goal to have at least 20 in these cities by 2012. Also, they should continue to add restaurants in places like Miami and Seattle where they only have 2 and 5 establishments respectively. In competitive markets in the United States, Starbucks has more then 8 times as many locations as Panera. This is a huge problem is if they ever want to be on the same level as Starbucks.Internationally, they should pick a few countries where cafes are prevalent and try to tap into those markets. However, internationally I think that they should take their time instead of implementing the fast growth strategy that they have in the United States. I think they should try to have 100 restaurants internationally by 2012. They have to tap into the international market if they ever want to rightfully compete with Starbucks and they are in a good position financially now to expand slowly in the international market.Iss ue 2Another big issue that is lingering with not only Panera Bread but also every single restaurant is the recession. This recession has hit many Americans hard financially and they have not been eating out as much. This decreases the amount of possible business that fast-casual restaurants can get and this includes Panera Bread. They must figure out a way to continue to grow scorn the tough economic times.Recommendation 2There are a number of things that Panera Bread can do to offset this rough economic stretch that we are in. One of those things is to offer discounts on certain menu items but only make this discount good for a certain period of time. This makes people feel like they are getting a deal on Paneras products and be more likely to pull in during lunch as oppose to packing their lunch. The limited time on the discounts ensures that your products dont become generic which is also important for when the recession is over. Another thing that they can do if offer free food to customers after they have purchased so many products from the menu. This gives customers incentive to eat out at Panera even in the midst of a recession. plant life CitedPanera Bread. Www.panerabread.com. Panera Bread Company Overview Our History. 2012. Panera Bread. 06 May 2013 .Securities and Exchange Commissions, U.S. (2008). Filed by Bowne Pure Compliance. Filed by Bowne Pure Compliance. 2008. Annual Report Chipotle. 06 May 2013 .Securities and Exchange Commissions, U.S. (2008). get 10-K. Form 10-K. 2008. Annual Report Panera Bread. 06 May 2013 .Thompson, Arthur A., A. J. Strickland, and John Gamble. Crafting and executing strategy The quest for competitive advantage Concepts and cases. Boston McGraw-Hill/Irwin, 2008.United States Census Bureau. Industry Statistics Sampler. NAICS 722310- fodder service contractors. 2007. United States Census Beaura. 06 May 2013 .United States Census Bureau. Industry Statistics Sampler. NAICS 722310- Food service contractors. 2007. Uni ted States Census Bureau. 06 May 2013 .

Ray Bradbury Comparative Paper Essay

Ray Bradbury, long-familiar American author, playwright, and poet, created his success on no more than his high school diploma. He did, however, learn many valuable lessons in life which he incorporates in his works. Ray Bradbury white plagues figurative language such as irony, personification, and vision to artistic all toldy leave his vision of lifes morals. Bradburys affair of irony in his pieces establishes how mankind commonly contradicts himself.In The Veldt, George and Lydia take care screams that sound familiar but ignore them. The couple also finds their pocket book and scarf and disregards how these items were chewed and covered in blood when they found them. George and Lydia receive their pull round clue when they enter the nursery and see the lions in the background banquet on an un agnisen prey. Theyve just been eating but they dont know what. Ray Bradbury turns these foreshadowing events into irony when the parents are killed by the lions.It is ironic that th ey retain seen the lions devouring something, saw the nonecase and scarf, and heard the screams but do not realize that they were the lions meal and it was their screams that they heard and the scarf and wallet were chewed by the lions and covered in their own blood.Bradbury also uses irony in the rejoicing Machine. Leo Auffmann created a machine which he claimed brought happiness to the occupant. He convinced his wife to try it on but when she got out she shouted, It lies, that somberness Machine. This is ironic because what Leo thought was a Happiness Machine is genuinely a Sadness Machine.Leo then finds that true happiness cannot be created by a machine but is found in the nerve centre of his family. In There get out Come Soft Rains, the house reads a poem to the emptiness where a family once was. The poem explains how nature would not mindif mankind perished utterly. It is ironic because the poem is warning the family how the war go away destroy them but nature will c ontinue on when that is precisely what has happened. The family has been killed and the house soon after dies but the sun continues to rise and bushel as if postal code has happened. Personification is another common literary wile in Bradburys work.It is most prominent in There Will Come Soft Rains. Bradbury describes the house with human like qualities in how it defends itself against the rear which is also personified. The house quivered at each sound and is described as the attic being the brain and the exposed oak beams as its thoroughgoing(a) skeleton and all of its nerves revealed. The fire was personified when it fed upon Picassos and Matisses and lay in beds, stood in windows. Bradbury also described the fire as being foxy as it attacked the attic brain and rushed back into every pressing and felt of the clothes hung there. Bradbury also uses personification in The Foghorn. He gives the foghorn human-like characteristics when relating it to the monster. The foghorn made a great deep cry that vibrated in the throat of the tower as the lightheaded, switching its tail, shone bright in the distance. Bradbury continues to use personification in The Veldt. The nursery that Wendy and Peter spend most of their clock in is described with human-like qualities. The walls changed from blankness to the veldt with a purr and reproduced to the final pebble and bite of straw. It is further personified when the room itself kills the parents.Bradbury also frequently uses imagery in his work. In The Pedestrian, he described the highways as only dry riverbeds give up of vehicles. Bradbury also points out the tomblike buildings and gray phantoms along the sides of the road. These vivid descriptions allow the contributor to feel the loneliness and absence of life in the city and its streets. The imagery in The Pedestrian sets the mood and describes the setting. The Foghorn portrays another source of imagery. Bradbury makes the referee visualize the long gre y lawn of the sea stretching away into nothing and nowhere with his descriptive vocabulary.He describes how the stone tower emitted a light that flashed red and white out to the lonely ships in the cold irrigate far from land. This makes the reader understand how secluded McDunn and Johnny were out at the lighthouse and intensifies the oddness of the appearance of the sea monster.Imagery is also present when McDunn explains to Johnny how the monster hid away in the Deeps. The way he describes the Deeps makes it all seem magical yet realistic. Bradbury continues to use imagery in The Happiness Machine. Towards the end of the short story, Leo discovers a real happiness machine.When he describes this machine, he makes the reader visualize a pleasant and warm fundament filled with joy. This example of imagery contrasts how Bradbury typically uses his words to display bleakness and despair. Ray Bradbury expresses similar patterns in his work by using irony, personification, and ima gery. He writes with these three types of figurative language in different ways in all of his pieces of work. Bradbury takes common techniques of writing and makes them his own by using them in a certain way to present his ideas in a unusual style.

Software Testing in Safety Critical Systems

scheme Today, many sentry go-critical applications ar overcomeled by computer softw be package. at that placefore effective analyse as well asls ar mandatory to can a ut intimately degree of preventive and to reduce severe ills too minimum. The paper examines costing regulating hackneyeds in natural rubber-critical administrations. By comparing different softw be demonstrateing methods the requirements and ch wholeenges in safe-critical softwargon sampleing atomic frame 18 being evaluated. The QUICKIES measuring rod serves as the mall restrictive framework for all separately strategys and provides the basis for the creation of application- and Interdependently tankards.Moreover it defines certain asylum integrity levels depending on the study of application and recommends testing methods harmonize to these levels. In mock up- based rubber testing a consumption mystify with dependant space evince do of import is utilise to generate representative te st cases. Statistical testing is a mathematical approach that uses a high number of test cases to reach a signifi gaget result. The main challenge of all protective testing methods Is to reduce testing era and multiplexity without distorting the signifi give the gatece of the test.These can for example be transportation systems, power plants, and medical applications. As peoples lives depend on the correct function of such control systems and their softw be, thorough testing is required before they can be admitted to functioning. There ar many different software testing methods. Most of them all analyze the opportunity of a failure but do not value its severity. However, in condom-critical systems a failure that has severe consequences, even if it is exceedingly rare, can not be accepted. Therefore testing in this field has to be adopted tallyly.The purpose of this paper is to make up ones mind and par the in style(p) methods for sentry go-critical footwear testing an d to identify the most common industry standard in this field. Moreover the requirements and challenges in preventive-critical software testing allow be elaborated. At the beginning the paper will provide definitions that are required for the understanding of the subsequent chapters. After that, an introduction to the succus 508 recourse standard, which serves as a basis for most industry-specific standards, is given.The chapter examen modes will address several(prenominal) of the latest protective software testing methods in detail. 5 Definitions 2 Definitions 2. 1 Reliability and sentry duty In safety critical systems both, reliableness and safety are required to achieve the goals of dependability. However, reliability and safety are two different attributes of dependability. The reliability, R(t) , of a system is a function of time. It is be as the conditional prospect that the system will perform its mean function in a defined way over a given time period and under ce rtain specified and untrue conditions.The most employ parameter to characterize reliability is the Mean duration To Failure (MATT). The safety, S(t), of a system is defined as the probability that a system ill either perform its functions correctly or will discontinue its functions in a way that does not interrupt the operation of other systems or Jeopardize the safety of any people associated with the system 1. Based on these definitions, in reliability testing all failures are weighted equally, whereas in safety testing the failures are weighted match to their severity.Therefore, a reliable system may be quite dangerous and a safe system may be very unreliable. 2. 2 Safety-critical System supposes very complex to generate. As many states are unapproachable or very difficult to reach hey can be trim down to a relatively small number of representative system states. These states are grouped in three sub mystifys Normal State Subset (NUNS), Fail-Safe State subset (FPS) and Ris ky state subset (IRS). Their sexual congressships are s=Unusualness 6 Their inter-dependability is described as a Markova twine (see figure 1) 2. Figure 1 Three-state Markova Model for Safety-critical Systems(Source 2. Markova drawstring Usage Model The Markova chain usage feign describes the feasible usage of a software based on a predicted environment. It can be used to generate statistical test cases and to forecast the software reliability. In an Markova model the passageway from operation I to operation J can be denoted by an ordered pair . Let be the renewing probability from operation I to operation J, with and EX=I .. N p(is)=1, where n is the number of operations. The transitions and transition probabilities can be represented in the form of a matrix 3.Each specific usage of the program corresponds to a path X=(XI, XX, Xi) in the Markova chain where Xi corresponds to the I-the operation. P(Xi, X) determines the next penalize operation J after consummation of oper ation I. Since the operations are random rabbles, each path X=(XI, XX, ) forms a stochastic process. For a fibericular path x=(ox, XSL , ), the corresponding path execution probability is 3 7 pox pop , x 3 Standards There exist both national and international standards and guidelines at different depths and classifications which define requirements for safety-related technologies. Yester and provides the basis for the creation of application- and underspecified standards. It includes more than 500 pages of normative and informative specifications and proposals. present most safety-related standards are based on he JUICE 508 in combination with the previously applicable requirements 4. The JUICE 508 defines so called Safety Integrity Levels (Sills) which serve as a measure for the safety requirements on a certain system. The following table shows the different SILLS as intimately as the corresponding probability of failure and application examples.Probability of Failure unmatched Failure in x Years Consequences Application Example The sustain three split, are informative and include practical examples which should help to simplify the application of the standard. The CE 61 508 describes the complete life cycle of safety-related systems from planning to decommissioning and refers to all aspects related to the use and requirements for electrical / electronic / programmable electronic systems (E / E / PEE) for separately functions 4. According to the focus of this paper except the parts relating to software testing are mentioned in the following paragraph. Figure 2 shows the verification and validation process in software development according to the JUICE 508 standard.The E/E/PEE system safety requirements are applied both on the system architecture and the software specifications. all(prenominal) level in the system architecture verifies if it meets the requirements of the next higher seam (I. E. Coding fulfills module objective requirements, module des ign fulfills software yester design requirements etc. ). Moreover each system architecture layer is tried and true by a specific test. As soon as the test circuit is closed successfully the software can be validated. The standard also recommends and rates certain test methods according to the required SILL. In order to meet the requirements of the CE standard a series.Test methods comprised in the CE 61 508 are categorized as follows 6 Failure analysis (I. E. rationality consequence programs) Dynamic analysis and testing (I. E. Test case execution from model-based test case generation) Functional and black box testing (I. . par classes and foreplay partition testing, including boundary value analysis) Performance testing (I. E. retort timings and memory constraints) Static analysis (I. E. Static analysis of run time error behavior) 9 Figure 2 CE 61 508-3 stoppage and Validation Process(Source 10 Testing Methods 4 Testing Methods There are many different software testing method s.A detailed introduction to all different methods would be far beyond the scope of this paper. Therefore the indite will only mention two methods he deems most germane(predicate) in the field of safety-related software testing. Finally both methods are compared and their manageable application areas are evaluated. 4. 1 Model-based Safety Testing In model-based testing explicit behavior models that encode the intended behavior of a system and its environment are used. These models generate pairs of inserts and outputs. The output of such a model represents the expected output of the system under test (SOT). mineral model-based testing method. The system safety-related behavior is defined in the safety requirements specification. Test cases are derived from a safety model that is extracted from the SHUT and from stiff safety requirements. This model encodes the intended behavior and maps each possible input to the corresponding output. Safety test demandion criteria relate to t he functional safety of the safety- critical system, to the structure of the model (state coverage, transition coverage), and also to a tumesce defined set of system faults.Safety test case specifications are used to formalize the safety test selection criteria and render them operational. For the given safety model and the safety test case specification, an automatic safety test case generator and optimizer generates the safety test case suite. Finally, the concreted input part of a test case is submitted to the SHUT and the SOTs output is recorded. The concentration of the input part of a test case is performed by a safety test engine. Besides executing the safety case, it can also compare the output of the SHUT with the expected output as provided by the safety test case 6. 1 Figure 3 Model-based Safety Testing according Gang You et al. (Source Test Case Generation One of the most commonly tools for test case generation are model checking techniques. The main purpose of model ch ecking is to verify a formal safety holding (given as a logic formula) on a system model. In test case generation, model checking is used in order to find violations of certain formal safety properties. Safety models of safety-critical software systems may develop a huge number of states. Therefore the greatest challenge when employ a model match is to cope with the state space explosion.As a countermeasure, Gang You et al. s approach applies the safety model, which is derived from SHUT and certain safety requirements. The model 12 limits the number of states by splitting them into three subsets (NUNS, FPS, IRS) containing only representative states (see 2. X). Moreover the safety model encodes he intended behavior, and from its structure, safety test cases can be derived. It thereby restricts the possible inputs into the SHUT and the set of possible separately behaviors of the SOT.Hence, to reduce the amount of testing and guarantee the look of testing the model checker will s earch those most oft entered states and generate the corresponding safety test cases without searching the whole state spaces. The selection of states is based on the safety requirements (Sills). Generally speaking, the safety model can be seen as a test selection bar generate safety-related test cases. Figure 4 shows the corresponding go down chart. 1 . The system safety model in the form of a finite state machine (FSML) is transformed into the input language of the model checker tool (SPIN) 2.Each test requirement of a given safety criterion is formulated as a temporal logic look (LET). 3. Based on the Markova model of a system, the state space is shared out into three subsets. 4. In term of these subsets, the negation of each expression of the formula is confirm by the model checker. If there is an execution path in the model that does not satisfy the negated formula then it is presented by the model checker as a counter-example. This path becomes a test sequence that satis fies the master test requirement. 5.The inputs and outputs that form the executable test case are extracted from the counter-example or are derived by a corresponding guided pretension of the model. 13 Figure 4 Test Case Generation Framework according Gang You et al. (Source 4. 2 Statistical Testing As already mentioned in 2. 1 reliability is defined as the conditional probability that the system will perform its intended function. This chapter will link the reliability of a system with the Markova usage model (see 2. 3). Let f be a function that shows the failure probability of a software. The argument D represents the possible usage set of the software.Each element AXED is a usage path from quo (initial operation) to dismount (final operation) The relation between software reliability R and failure probability F is R=l -F (2). In the assumed model the failure behavior of the software only depends on its usage path X and not on the input. This means that the input domain corresp onding to the used X is homogeneous. The simplest way of obtaining unbiased reliability estimation of the software is to select N test paths XSL, XX, , CNN according to the usage model. The exult of the function f(Xi) is 1 if the path fails and O otherwise.Then the arithmetic 14 mean of f(Xi) is an unbiased estimate PEP(f(X)), which is the mathematical expectation of the software failure probability under transition matrix P. Hence, the software reliability can be expressed as R=l -PEP(f(X)) 3. Critical operations are infrequently penalize in real applications. This generates the problem that development organizations have to spend too much time when performing adequate statistical testing. Although one can overcome these drawbacks by increasing the execution probabilities of critical operations during statistical entire software under test. Yang Going et al. 3 found a possible approach to overcome this problem Importance Sampling (IS) Based Safety-critical software package Stati stical Testing speedup. IS Based Safety-critical Software Statistical Testing Acceleration This chapter presents the Is-based software statistical testing acceleration method. It ensures that the critical operations tested adequately by adjusting the transition probabilities in the matrix of the usage model, and at the same time, produces the unbiased reliability of the software under test. The IS technique reduces simulation run times hen estimating the probabilities of rare events by Monte Carlo simulations 3.For complex software with a large model matrix, the simulation procedure is practically extremely time consuming. To overcome this problem, Yang Going et al. s approach adopts a simulated annealing algorithm to calculate the optimal matrix Q. This wide used optimization method employs stochastic techniques to avoid being detain in local optimal solution. The 16 exact mathematical commentary of this algorithm is complex and would be out of the scope of this paper. 3 4. 3 Me thod Comparison Although model-based and statistical testing follow completely different approaches, the challenges are very similar.Both methods have to limit the extent and complexity of testing. Model-based testing reduces the number of test cases by restricting the state space domain of the Markova chain usage model. Whereas statistical testing reduces the number by changing the relation between critical and normal test cases with help off likeliness ratio. 5 Conclusion Today an increasing number of safety-critical applications are controlled by computer software. Therefore effective testing tools are required to provide a high degree of safety and to reduce severe failures to a minimum. The paper focused on

The Secret of Ella and Micha Chapter 9

MichaIve slept in my own bed for the past week, even though my body itched to do another maneuver up the maneuver and into Ellas window. Shes been avoiding me ever since we made kayoed in my car. Im guessing she needs well-nigh time to sort through her thoughts that I was oerwhelming her.Ella has always had issues with impropriety and pushed people away, including me if I try to cross the friend line. I rattling had to work to become her friend. Weve always lived next door, still it took me bribing her with a succus box and a toy car to even get her to allow me climb over the fence into her yard.But it was worth the time. Fifteen age later, were stable friends. I cant imagine my life with step to the fore her, something I grasped that night when I found her on the bridge. Even though I knew she wasnt passage to jump, eyesight her standing on the ledge made me realize that I pauperization and need her in my life forever. She challenges me, pushes me, and pisses me off, bu t I wouldnt have it whatever other way.Its late in the afternoon when I wake up. blooming(a) against the b chastise sun, I drag my butt out of bed and cast aside on an old tee and some jeans. Ethan and I are still working on fixing the blown head gasket on my car, so I send him a text that Im up and ready to go. I head into the kitchen and drink the orange juice straight out of the jug.My mummy walks in combing her hair, and scolds me. Micha Scott, how many times have I told you not to do that crap? She snatches the juice away and sets it congest in the fridge.I wipe away the juice from my chin. I designate its called selective hearing.She does up the buttons on her jacket, trained to head off to her day note as a secretary at the dealership. She also has a night job as a hostess at a cafe. You are much(prenominal) a smart ass. She holds up a red lacy bra. Okay, so I know Ive always been the cool mammary gland, but finding this in my bed is crossing the line.Isnt it yours? I grab a box of grain out of the cupboard.She scowls at me as she tosses the bra into the trash behind her. I have much more class than that.Thinking of her trashy dress the other night, I cant help but laugh. Thats breaking word of honor to me.She quietly slaps the back of my head and I laugh, rubbing it like it hurts. If you must know, I had a date that night with a really nice guy, but hes a slight younger than me and I was trying to urinate a good first impression.So thats why you had that trashy dress on. I scoop a handful of cereal out of the box and rack it into my mouth. I was wondering almost that.I didnt look that bad, she protests, grabbing her keys from the hook on the circumvent. Did I?I hate it when she asks questions like these ones that dont have a right answer. I shrug and put the cereal back into the cupboard.She grabs a granola freeze out of the cupboard. So Ellas back for good Im guessing?I fag slowly on the cereal. yeah, until summers over.She waits f or me to embellish. Are you going to tell me where she was for the last eighter or nine months?College, I say. In Vegas.Wow, Im actually impressed with that answer. She peels the wrap off the granola bar. Good for her.I frown. Why? She bailed on every(prenominal)one.Im not grammatical construction how she did it was right, but its good shes going somewhere in her life.I told you I have plans. I just need to figure out a way to make them happen.She sighs and pats my head like Im still a child. I worry about you spending too much time chasing her. You king have to realize that maybe she doesnt want to get caught, sweetie. Trust me. It was something I had to learn with your dad. She hangs her bag over her shoulder and drums her fingernails on the counter. Micha, did you conceive about what I told you the other night?You mean with that random text you direct me?She sighs heavy-heartedly. Im sorry I broke the news to you like that. Its been sitting on my chest for a while and I ju st couldnt figure out a way to do it. I panicked. She hangs her head. Im a terrible produce, arent I?I shake my head and give her a hug because I can sense she needs one. Being a terrible news breaker doesnt make you a terrible mother. Ive always had a detonator over my head and food to eat.She hugs me back. yeah, but sometimes it feels like I should have spent more time with you. I mean, every mother in the world gives more than what I do.My eyes travel over her head to the window. Ellas house is right outside, looking broken and beaten. Not every mother. In fact, some cant help not to.She steps away, wiping her eyes with the back of her hand. Are you going to call him?I eye my fathers number tacked to the wall next to the phone. I havent decided yet.She dabs her fingers under her eyes, fixing her makeup. Just make sure to guess about it from both sides. I know hes been out of your life for forever, but he sounded genuine on the phone. I think he really wants to see you.I force a smile. Alright, Ill think about it.My father bailed out when I was six and we havent heard from him since. My ma went looking for him right after he left, but she came back give tongue to me she couldnt find him. Ive always wondered if she did find him, but didnt want to tell me the truth.My mom leaves the house and I relax on the couch with my feet kicked up on the table as I wait around for Ethan to show up. Im surf through the channels when the home phone rings.Hello.Umm is this Micha? A voice responds.Yeah why? Whos this?A long pause fills the connection and I think Ive lost the weirdo.Are you there? I ask, getting annoyed.Yeah. He clears his throat. This is your father.I nearly drop the damn phone.Micha, this is you, isnt it? He sounds old and formal and it pisses me off.Yeah its me, I say through gritted teeth.I know your mother was going to have you call me, but there is something I need to sing to you about, he says. And it cant wait.I consider his request. Ive been w aiting almost fourteen historic period to talk to you. I think you can wait a little bit longer. Then I slam the phone down and sack the wall.The sheetrock crumbles to the counter top and the hook holding the keys crashes to the floor.Fuck I intermit to the ground, hoping no one walks in and sees me falling apart.Especially Ella.

Independent Auditors’ Management Letter Essay

To the Honorable maturate of County Commissioners of Lee County, Florida We nurture audited the financial statements of the governmental activities, the business-type activities, from each one major stock certificate, and the aggregate remaining fund reading of Lee County, Florida (the County) as of and for the socio-economic class ended September 30, 2011, and have issued our taradiddle thereon dated March 8, 2012. We mannered our audit in accordance with auditing standards in general accepted in the United renders of America the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and OMB Circular A-133, Audits of States, local anesthetic Governments, and NonProfit Organizations. We have issued our strong-minded tenders Report on Internal authorisation over Financial Reporting and on Compliance and Other Matters establish on an Audit of Financial Statements Performed in Accordance wi th Government Auditing Standards, Independent Auditors Report on Compliance with Requirements that Could Have a Direct and textile result on Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control everywhere Compliance, and Schedule of Findings and Questioned Costs.Disclosures in those studys and schedule, which argon dated March 8, 2012, should be considered in conjunction with this centering letter. Addition eachy, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter admits the following training, which is non include in the aforementioned auditors themes or schedule. Section 10.554(1)(i)1., Rules of the Auditor General, requires that we modulate whether or non corrective actions have been taken to address findings and adviseations make in the preceding annual financial audit incubate . There were no findings and recommendations made in the preceding annual financial audit report with respect to the Board of County Commissioners (the Board).With respect to the Clerk of the Circuit Court, situation Appraiser, Sheriff, Supervisor of Elections, and Tax Collector (collectively the County agencies), reference to whether corrective actions have been taken is provided in crock up management letters for each County agency. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a canvass of the provisions of Section 218.415, Florida Statutes, regarding the coronation funds of public funds. In connection with our audit of the financial statements of the County, nonhing came to our help that would cause us to believe that the County was in non conformation with Section 218.415 regarding the investment of public funds. Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit of the Board, we did not have any such findings. Reference to such matters is provided in disperse letters for each County agency, where applicable.Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an sum on the financial statements that is less than material just now much than inconsequential. In connection with our audit, we did not have any findings different than those reported in the Schedule of Findings and Questioned Costs. Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, base on professional judgment, report the following matters that have an inconsequential heart on financial statements, considering both quantitative and qualitative factors (1) violations of provisions of contracts or grant agreements, fraud, ill egal acts, or abuse, and (2) deficiencies in internal control that are not significant deficiencies. Reference to such matters is provided in Appendix A for the Board.We did not audit the responses to our recommendations, which are also provided in Appendix A, and, accordingly, we carry no opinion on them. Reference to such matters is provided in separate management letters for each County agency, where applicable. Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. Such disclosure is include in the notes to the financial statements. Section 10.554(1)(i)7.a., Rules of the Auditor General, requires a statement be included as to whether or not the local governmental entity has met one or more of the conditions described in Section 218.503(1), Florida S tatutes, and identification of the specific condition(s) met.In connection with our audit of the financial statements of the County, the results of our tests did not indicate the County met any of the stipulate conditions of a financial emergency contained in Section 218.503(1). However, our audit does not provide a legal determination on the Countys compliance with this requirement. Section 10.554(1)(i)7.b., Rules of the Auditor General, requires that we determine whether the annual financial report for the County for the financial year ended September 30, 2011, filed with the Florida De come outment of Financial Services pursuant(predicate) to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2011.Our comparison of the financial report filed with the Florida Department of Financial Services to the Countys 2011 audited financial statements resulted in no material differences. Pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied financial condition sagaciousness procedures as of September 30, 2011. It is managements responsibility to monitor the Countys financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. This letter is intended solely for the information and use of management, the Board of County Commissioners of Lee County, Florida, the Florida Auditor General and applicable federal and state agencies, and is not intended to be and should not be used by anyone otherwise than these specified parties.Orlando, Florida March 8, 2012LEE COUNTY, FLORIDA Appendix A heed garner Comments For the fiscal year ended September 30, 2011 Observation 2011-A Statement of checker The Clerks Finance and Records Department periodically reviews eddy in come on with the County departments to determine which barfs should be capi talized and depreciated. However, we state during our audit that the governmental activities construction in onward motion balance at September 30, 2011 included reliable projects that had been unadulteratedd or abandoned before year-end. Criteria Construction in progress projects should be reclassified to depreciable assets once substantially completed and ready(prenominal) for service. If the County determines a project is no longer viable, the construction in progress should be set downd. Effect of condition Construction in progress for governmental activities in the substance of $8,061,000 was not reclassified as depreciable assets at September 30, 2011, and colligate depreciation expense and accumulated depreciation were not enter.In addition, the County expensed $1,242,000 of construction in progress for a project that was abandoned. lay down of condition The process in countersink for notification of when construction in progress is substantially complete and avail able for service or when projects are no longer viable, was not fit to identify such projects for proper recording. Recommendation We recommend that County departments be more diligent in reviewing the status of construction in progress and herald the Clerks Finance and Records Department when projects are substantially complete and available for service or when they determine a project should be abandoned. Managements response We have asked our external auditors to provide information to the Boards fiscal personnel on this matter, including the importance of capitalizing or writing off construction in progress in a timely manner.Observation 2011-BStatement of Condition The cost of evoke think to borrowings on construction in progress had not been sufficiently capitalized preliminary to audit review. Criteria Accounting principles state that engross shall be capitalized for assets in opening move funds that are constructed for the enterprises own use if the effect of expensi ng such interest is material. Effect of condition Capitalized interest cost related to construction in progress was recalculated and recorded in the sum total of somewhat $1 million.Cause of condition The calculation of capitalized interest had not included all construction in progress on which interest was to be capitalized. Recommendation We recommend that the Clerks Finance and Records Department review construction in progress annually and determine the amount of interest that should be capitalized. Managements response The issue was related to accruing interest for construction in progress based on the total amount of construction in progress rather than the amount that was capitalized in the new year. This has been corrected.LEE COUNTY, FLORIDA Appendix A Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-C Statement of Condition During our testing of immediate payment management compliance for the Emergency Operations Center State gr ant, it was noted that $138,000 of expenditures, out of $849,000 in total, were not requested for reimbursement in the annual reimbursement request. Criteria Reimbursements requests should include all expenditures for which the County has disbursed payment to vendors for the specific time period.Effect of Condition Reimbursement for accepted invoices was not requested and the County did not receive all of the monies to which it was entitled in a timely manner, which could result in cash flow issues for the program. Cause of Condition The County did not reconcile the reimbursement request to the chronicle records. Recommendation We recommend that management establish a process to reconcile to the accounting records when preparing reimbursement requests. Managements reply Future requests for reimbursement will be made in the same year that they were expended.Observation 2011-DStatement of Condition The Countys employment has been to write off uncollectable EMS receivables as faul ty debt expenditures. Criteria Discounts and allowances in revenue-related governmental fund accounts should be recorded as revenue reductions, rather than as bad debt expenditures. Effect of Condition EMS revenues and bad debt expenditures were overstated by $6,106,000. This also created a financial statement budget variance because bad debt expenditures have been recorded but not budgeted. Cause of Condition The long-standing County practice has been to record all uncollectable receivables as bad debt expenditures. Recommendation We recommend that management modify accounting practices to reduce revenue for uncollectable revenue-related governmental fund accounts receivable. Managements Response We will look at this issue in the upcoming fiscal year and handle it appropriately.

Trail of Tears

Reading Analysis Guide Trail of Tears set just about A The author, Dee Brown, gives a brief description about Andrew capital of Mississippis policy on Indian removal in order to recognise popularity and power. The purpose of this chapter is to discuss the cause and effects of Indian Removal during Jacksons terms, ultimately creating the Trail of Tears. As early as the compound period Indian removal was evident, Brown claims. Indians never really got along with exsanguine settlers, and even if they tried to resolve the conflicts, it would fail.Indian Removal calmed down all over time but in 1828, Andrew Jackson ran for president and immediately knew he would have to wipe out the frontier states. He made a treaty in which the Indians had to remove themselves from the states and move west toward the Mississippi. On in that location trip to the Mississippi, Indians faced many hardships that included starvation, death, and disease. Part B I feel that all the information given was germane and strengthened the chapter as a whole.The strongest points are found when the author talks about the tale of Indian Removal. He states that mistreatment of Indians was evident as early as the compound Period. I think starting from the historical view of Indian removal made the story flow well and did a good excogitate at catching the readers attention. Brown also tells about how the Indians were in America first, and over the years they began ceding their land and adapting to the white mans way. Part CThe Trial of Tears reminds me of the Taiwan and chinaware during the domination of Chiang Kai-Sheik and monoamine oxidase Zedong. Chiang Kai-Sheik was apart of the Kuomintang (KMT), art object Mao was apart of the communist Party of China. This can be compared to the Trail of Tears , because neither Chiang nor Mao would accept each other, which reflects the relationship of the Indians and the white settlers in the states. As a result , Chiang moved to Taiwann and declar ed independence from China causing the ROC, while Mao ruled just the mainland of China.Some of the same aspects occurred during this time period as in the Trail of Tears. Chiang are the likes of the Indians, while Mao is like Andrew Jackson (along with the white settlers). Although Chiang and Mao had conflicts, no major violence occurred, stock-still during the Indian Removal period you had the Black Hawk War and rebellions by the Indians. Also, Mao did not force Chiang to move, but Andrew did force the Indians.

Acct 562 Assignment 2 – The town of bedford falls approved a general fund

Chapter 4 Problems 44, 46, 410, and 411 39. come ining public investment company Operating reckon and Operating Transactions. The townsfolk of Bedford go authorise a habitual Fund operating budget for the pecuniary year ending June 30, 2011. The budget provides for estimated receiptss of $2,700,000 as follows property evaluatees, $1,900,000 licenses and permits, $350,000 fines and forfeits, $250,000 and intergovernmental (state dole outs), $200,000. The budget approved appropriations of $2,650,000 as follows popular Government, $500,000 earthly concern Safety, $1,600,000 universe Works, $350,000 super acids and Recreation, $150,000 and discordant, $50,000. Summary full general Fund operating budget financial year ending June 30, 2011 Budget revenues of $2,700,000 property valuatees $1,900,000 licenses and permits $350,000 fines and forfeits $250,000 intergovernmental (state lots)$200,000 The budget approved appropriations of $2,650,000 as follows cosmopolitan Gove rnment$500,000 Public Safety $1,600,000 Public Works $350,000 greenss and Recreation $150,000 Miscellaneous$50,000 require a. evolve the daybook entry (or entries), including subsidiary account book entries, to picture the Town of Bedford Fallss oecumenic Fund operating budget on July 1, 2010, the beginning of the Towns 2011 financial year. coiffure General LedgerSubsidiary book of account Estimated RevDR $2,700,000 Budgetary bloodline Bal. CR $2,700,000 appraiseesDR $1,900,000 Intergovernmental Rev. DR $200,000 Licenses & PermitsDR $350,000 b. Prepare journal entries to record the by-line minutes that occurred during the month of July 2010. 1. Revenues were collected in cash doing to $31,000 for licenses and permits and $12,000 for fines and forfeits.Answer licenses and permits (Subsidiary Ledger) DR Licenses & Permits $31,000 CR Cash $31,000 fines and forfeits (general leger) DR Estimated Rev $12,000 CR Budgetary gun clove pink bal. $12,000 2.Supplies were ordered by the sideline functions in early July 2010 at the estimated be shownAnswer Appropriations LedgerSubsidiary ledger General GovernmentCR $7,400 Public SafetyCR $11,300 Public WorksCR $6,100 commons & RecreationCR $4,200 Misc. CR $900 Encumbrances subsidiary LedgerSubsidiary ledger General GovernmentDR $7,400 Public SafetyDR $11,300 Public WorksDR $6,100 Parks & RecreationDR $4,200 Misc. DR $900 3. During July 2010, supplies were authoritative at the unquestionable costs shown below and were paying in cash. General Government, Parks and Recreation, and Miscellaneous received all supplies ordered.Public Safety and Public Works received part of the supplies ordered earlier in the month at estimated costs of $10,700 and $5,900, respectively. c. address and show in good turn the amount of budgeted entirely unrealized revenues in numerate and from each source as of July 31, 2010.Answer Budgeted save unrealized revenues General Govn $100 Public Safety ($100) Public Works ($200 ) Park & Rec $100 Misc. $0 d. Calculate and show in good form the amount of available appropriation in come up and for each function as of July 31, 2010.Answer Available appropriation General Govn. $100 Public Safety $0Public Works $0 Park & Rec $100 Misc. $0 44 Property Tax Calculations and Journal Entries. The Village of Darbys budget calls for property valuate revenues for the fiscal year ending celestial latitude 31, 2011, of $2,660,000. Village records indicate that, on average, 2 percent of appraisees levied are not collected. The county task assessor has assessed the value of rateable property located in the village at $135,714,300. Required a. Calculate to the nearest penny what tax rate per $100 of assessed valuation is requisite to generate a tax impose that exit produce the needed amount of revenue for the year.Answer 2,700,000%. 096= $2,812,500 b. Record the tax levy for 2011 in the General Fund. (Ignore subsidiary detail and entries at the government-wi de level. )Answer DR General Revenue-Property Taxes CR Property Taxes c. By December 31, 2011, $2,540,000 of the current property tax levy had been collected. Record the amounts collected and reclassify the uncollected amount as delinquent. vex group and penalties of 6 percent were immediately due on the delinquent taxes, but the finance director estimates that 10 percent will not be collectible.Record the interest and penalties receivable. (Round all amounts to the nearest dollar. ) 46 exceptional Revenue Fund, Voluntary Nonexchange Transactions. The City of Eldon applied for a competitive grant from the state government for park improvements such as upgrading hiking trails and bike paths. On May 1, 2011, the City was notified that it had been awarded a grant of $200,000 for the program, to be received in two installments on July 1, 2011, and July 1, 2012. The grant stipulates that $100,000 is for use in each of the citys fiscal years ending June 30, 2012, and June 30, 2013.Any amounts not expended during FY 2012 notify be carried over for use in FY 2013. During FY 2012, the city expended $90,000 for park improvements from grant resources. Required For the special revenue fund, provide the appropriate journal entries, if any, that would be made for the following 1. May 1, 2011, notification of grant approval.Answer No Entry 2. July 1, 2011, receipt of first installment of the grant.Answer CR sacrifice $1,000,000 DR Cash $1,000,000 3. During FY 2011 to record expenditures under the grant.Answer No Entry 4. July 1, 2012. CR Grant- park improvements, $90,000 DR Cash- grant resources, $90,000 410 Operating Transactions, Special Topics, and monetary Statements. The City of Ashlands General Fund had the following post- ending trial proportionateness at April 30, 2010, the end of its fiscal year ? During the year ended April 30, 2011, the following transactions, in summary form, with subsidiary ledger detail omitted, occurred 1. The budget for FY 2011 provid ed for General Fund estimated revenues totaling $3,140,000 and appropriations totaling $3,100,000. . The city council authorized temporary espousal of $300,000 in the form of a 120-day tax anticipation note. The loan was obtained from a local shore at a discount of 6 percent per annum (debit Expenditures for discount). 3. The property tax levy for FY 2011 was recorded. Net assessed valuation of taxable property for the year was $43,000,000, and the tax rate was $5 per $100. It was estimated that 4 percent of the levy would be uncollectible. 4. acquire orders and contracts were issued to vendors and others in the amount of $2,059,000. 5.The County Board of Review discovered unassessed properties with a total taxable value of $500,000. The owners of these properties were charged with taxes at the citys General Fund rate of $5 per $100 assessed value. (You need not alter the Estimated Uncollectible Current Taxes account. ) 6. $1,961,000 of current taxes, $383,270 of delinquent taxes , and $20,570 of interest and penalties were collected. 7. Additional interest and penalties on delinquent taxes were accrued in the amount of $38,430, of which 30 percent was estimated to be uncollectible. 8.Because of a change in state law, the city was notified that it will receive $80,000 less in intergovernmental revenues than was budgeted. 9. Total payroll during the year was $819,490. Of that amount, $62,690 was withheld for employees FICA tax liability, $103,710 for employees federal income tax liability, and $34,400 for state taxes the brace was paid to employees in cash. 10. The employers FICA tax liability was recorded for $62,690. 11. Revenues from sources other than taxes were collected in the amount of $946,700. 12. Amounts due the federal government as of April 30, 2011, and amounts due forFICA taxes, and state and federal withholding taxes during the year were vouchered. 13. Purchase orders and contracts encumbered in the amount of $1,988,040 were alter at a net c ost of $1,987,570, which was vouchered. 14. Vouchers payable totaling $2,301,660 were paid by and by deducting a credit for purchases discount of $8,030 (credit Expenditures). 15. The tax anticipation note of $300,000 was repaid. 16. on the whole unpaid current years property taxes became delinquent. The balances of the current tax receivables and related uncollectibles were transferred to delinquent accounts. 7. A physical inventory of materials and supplies at April 30, 2011, showed a total of $19,100. Inventory is recorded using the purchases method in the General Fund the consumption method is used at the government-wide level. Required a. Record in general journal form the effect of the above transactions on the General Fund and governmental activities for the year ended April 30, 2011. Do not record subsidiary ledger debits and credits.Answer General FundDebitCredit revenues $3,140,000 appropriations $3,100,000 borrowing of $300,000 principle and interest$300,000 roperty tax levytax levyCash b. Record in general journal form entries to close the budgetary and operating statement accounts. c. Prepare a General Fund balance sheet as of April 30, 2011.Answer General Fund Cash $3,140,000 Borrowing/Lending 300,000 Total Liabilities Vouchers payable totaling $2,301,660 materials and supplies $19,100 tax liability $62,690 d. Prepare a statement of revenues, expenditures, and changes in fund balance for the year ended April 30, 2011.Do not prepare the government-wide financial statements. 411 Permanent Fund and Related Special Revenue Fund Transactions. Annabelle Benton, great-granddaughter of the founder of the Town of Benton, made a cash contribution in the amount of $500,000 to be held as an endowment. To account for this endowment, the town has created the Alex Benton Park giving Fund. Under terms of the agreement, the town moldiness invest and conserve the star topology amount of the contribution in perpetuity. cyberspace, measured on the accrual basis , must be used to maintain Alex Benton Park in an attractive manner. either changes in fair value are treated as adjustments of fund balance of the permanent fund and do not affect earnings. Earnings are transferred periodically to the Alex Benton Park Maintenance Fund, a special revenue fund. Information pertaining to transactions of the endowment and special revenue funds for the fiscal year ended June 30, 2011, follows1. The contribution of $500,000 was received and recorded on December 31, 2010.2. On December 31, 2010, bonds having a grammatical case value of $400,000 were purchased for $406,300, plus trine months of accrued interest of $6,000. A certificate of sediment with a face and fair value of $70,000 was also purchased on this fancy. The bonds mature on October 1, 2019 (105 months from date of purchase), and pay interest of 6 percent per annum semiannually on April 1 and October 1. The certificate of deposit pays interest of 4 percent per annum payable on March 31, J une 30, September 30, and December 31.3. On January 2, 2011, the town council approved a budget for the Alex Benton Park Maintenance Fund, which included estimated revenues of $13,400 and appropriations of $13,000.4.On March 31, 2011, interest on the certificate of deposit was received by the endowment fund and transferred to the Alex Benton Park Maintenance Fund.5. The April 1, 2011, bond interest was received by the endowment fund and transferred to the Alex Benton Park Maintenance Fund.6. On June 30, 2011, interest on the certificate of deposit was received and transferred to the Alex Benton Park Maintenance Fund.7. For the year ended June 30, 2011, maintenance expenditures from the Alex Benton Park Maintenance Fund amounted to $2,700 for materials and contractual services and $10,150 for wages and salaries. All expenditures were paid in cash except for $430 of vouchers payable as of June 30, 2011. Inventories of materials and supplies are deemed foreign in amount.8. On June 30, 2011, bonds with face value of $100,000 were sold for $102,000 plus accrued interest of $1,500. On the same date, 2,000 shares of ABC Corporations stock were purchased at $52 per share. Required a. Prepare in general journal form the entries required in the Alex Benton Park giving Fund to record the transactions occurring during the fiscal year ending June 30, 2011, including all appropriate adjusting and closing entries. Note Ignore related entries in the governmental activities journal at the government-wide level. ) b. Prepare in general journal form the entries required in the Alex Benton Park Maintenance Fund to record Transactions 18. c. Prepare the following financial statements (1) A balance sheet for both the Alex Benton Park Endowment Fund and the Alex Benton Park Maintenance Fund as of June 30, 2011. (2) A statement of revenues, expenditures, and changes in fund balance for both the Alex Benton Park Endowment Fund and the Alex Benton Park Maintenance Fund for the year e nded June 30, 2011.