Pampers Health Spa (PHS) Assignment Example | Topics and Well Written Essays - 2250 words

Pampers Health Spa (PHS) - Assignment Example 2325540 =? 2325540 1 – (Variable Cost / Sales)] 1 - 0.499 0.501 Break-even point= ? 4641796.41 (Atrill & McLaney, 2011) Margin of safety % = Current sales level – Break- Even Point Current sales level Margin of safety % = ? 2965000 -? 4641796.41 = (56.55) % (Atrill & McLaney, 2011) ? 2965000 Task 3 Payback period method Proposal 1 The project requires an investment of ?900,000 and it generates cash as follows: ?270000 in Year 1; ?295000 in Year 2; ?345000 in Year 3; ?325000 in Year 4. The payback period is 3 years ?270000+ ?295000= ?565000 in the first two years + ?335000 of the ?345000 occurring in Year 3). Payback period method= ?270000+ ?295000+?335000= ?900,000 ?335000/ ?345000 =0.971 Payback period= 2+0.971=3 years Proposal 2 The project requires an investment of ? 750000 and it generates cash as follows: ?160000 in Year 1; ?189000 in Year 2; ?225000 in Year 3: ?254000 in Year 4. The payback period is 3.7 years ?160000 + ?189000 +?225000 = ?565000 in the first thre e years + ?78000 of the ?254000 occurring in Year 4). ?160000 + ?189000 +?225000 +?78000= ?750 000 ?176000/ ?254000=0.693 Payback period= 3+0.693=3.7 years Accounting Rate of Return Accounting Rate of Return =Average net income / Average investment (Davies & Pain, 2011) Proposal 1: Average net income =90000 + 98000 +75000 + 65000 = 328000/ ?900,000* 100= 36.44% Proposal 2: Average net income = 60000 + 70000 + 95000 + 125000 = 350000/ ?750 000 * 100 = 46.67% Net Present Value methods NPV= -Co + C1/1+r + C2/ (1+r) 2 +†¦+ C n / (1+r) n (Davies & Pain, 2011) -Co= Initial Investment, C = Cash Flow, r = Discount rate, n = Time Proposal1 NPV= ? (900,000) + ?270000 / (1+0.893) + ?295000/ (1+0.797) 2 + +?345000 / (1+0.712) 3+ ?325000 / (1+0.636) 4 NPV= ? (900000) + ? 247865.60176 + ? 91353.8957 + ? 68755.2314+ ? 45368.2506 = ? (446,657.0206) Proposal 2 NPV= ? (750000) + ?160000 / (1+0.893) + ?189000 / (1+0.797) 2 + +?225000 / (1+0.712) 3+ ?254000/ (1+0.636) 4 NPV= ? (750000) + ? 84521.9 229 + ? 58528.4281 + ? 44840.3683 +? 35457.0328 = ? (526652.2479) Total Expenses Fixed cost (70%) Variable cost (30%) ? ? ? Motor Expenses 8900 6230 2670 Insurance 28700 20090 8610 Rates 20400 14280 6120 Premises 1680000 1176000 504000 Wages and Salaries 1445000 1011500 433500 Repairs & renewals 54700 38290 16410 Professional charges 17500 12250 5250 Advertising 67000 46900 20100 Cost of Sales 483700 Total 2325540 1480360 Contribution ratio = Sales/ total variable cost = ?1480360 / ?2965000 =0.499 Task 4: In order to ascertain the financial position of Pampers Health Spa’ (PHS) it is necessary to carry out a financial analysis as it measures the financial performance of the enterprise in terms of profitability, leverage, and liquidity in its operations. As the management of Pampers Health

Business Statistics Essay Example | Topics and Well Written Essays - 250 words

Business Statistics - Essay Example All activities within the business will be evaluated and implemented in a unified manner. Third, quality management ensures all employees are involved in the running of the business, thereby guaranteeing that their abilities and unique talents are used for the benefit of the business. This helps to grow a motivated, creative and innovative workforce that helps in the full realization of the goals and objectives. In addition, by involving every member of the organization, accountability is enhanced since people are held accountable for their own performance. Forth, through this process, organizations ensure that the available resources are utilized in the most efficient and effective manner, thereby limiting wastage. This helps guarantee consistent and high quality results. Fifth, quality management promotes a culture of continuous improvement (Knowles, 29). As a business strives to meet the demands of the customers, there are improvements made across all the departments in an organiz ation. Through such improvements, the organization becomes well prepared to react swiftly to new opportunities. Finally, businesses are able to base their decisions on facts using the available data and information. This ensures that the organization develops policies and procures that promote the overall growth of the

Spike Lee Essay -- Biography, Shelton Jackson Lee

Shelton Jackson Lee was born in Atlanta, Georgia March 20, 1957. Born to teacher Jacqueline Carroll and jazz musician William James Edward Lee, Shelton grew up in Brooklyn, New York where he was provided with a rich cultural upbringing that included plays, movies, and music (Gale 1). At a young age, Lee was nicknamed â€Å"Spike† by his mother who noticed his rough nature and the nickname stuck well into his adult life. He attended Morehouse College in Atlanta, Georgia where he gained an interest in film and then graduated with a Bachelors degree in Mass Communication. Lee went on to attend New York University’s Tisch School of the Arts where he created his first student film and graduated in 1982 with a Master of Fine Arts in Film and Television. Being one of the few black students to attend Tisch School of the Arts, the aspiring filmmaker’s first year at New York University was a particularly difficult one. Lee’s experiences, race, and upbringing have al l led him to create controversial films to provide audiences with an insight into racial issues. Spike Lee’s first student production, The Answer, was a short ten minute film which told of a young black screenwriter who rewrote D.W. Griffith’s The Birth of a Nation. The film was not well accepted among the faculty at New York University, stating Lee had not yet mastered â€Å"film grammar.† Lee went on to believe the faculty took offense to his criticisms towards the respected director’s stereotypical portrayals of black characters (1). For his final film project, Lee wrote, produced, and directed Joe’s Bed-Stuy Barbershop: We Cut Heads. The film won him the 1983 Student Academy Award for Best Director and the Lincoln Center chose the film as its first student production. The film was lo... ...d violence (Biography 1). While black oriented films have veered away from racism and focused more on humor and sex to attract the new younger audience, Lee has continued to focus on racial issues, keeping the door open for other directors to follow. One of the most original, innovative, and without a doubt controversial filmmakers in America, Lee admits he has been blessed with the opportunity to express the views of black people who otherwise don’t have access to power and media (IMDb 4). Lee uses this motivation coming from his passion of being able to express the views of many, along with Malcolm X himself and his philosophy that blacks need to build their own economic base, to continue contributing to Hollywood (Gale 4). There is no doubt that Spike Lee will continue to find ways to impact audiences with his controversial actions, statements and racial films.

Espirit

Esprit is an international youthful lifestyle brand offering smart, affordable luxury and bringing newness and style to life (http://www. esprit. com/index. php? command=Display&navi_id=50). With 12 product lines, the group reaches to a wide range of consumers in the market without leaving anyone in the family out. Target Market Esprit offers twelve product lines. The kids and edc youth by Esprit targets the younger children to teenagers. Esprit women and men casual target both sexes for casual wear. Esprit women and men collection target both sexes for adults who has entered the workforce. Esprit shoes ESP Esprit sports focus on athletes from strenuous sports such as running to more relaxed sports such as yoga. Esprit accessories comprise of collections such as bed sheets, towels, watches, key chains, caps, scarves, bags, wallets, perfume and umbrella. , , , , de corp ESPRIT URBAN CASUAL, edc by Esprit, edc men and. Esprit stores are not located along the rows of shops at shophouses or near the wet market as this might tarnish its brand image. Esprit stores are mainly in big shopping malls, in hotel arcades and in the heart of Singapore, Orchard Road. Esprit targets to the social class consumers Positioning Esprit’s franchise store concept is â€Å"A unique opportunity to join Esprit – a global fashion brand with a contemporary lifestyle image†. While being affordable, it does not lose its brand equity of being a branded brand. Esprit has production lines similar to its rivals such as Mango, Zara and Fox Fashion. Product Assortment Esprit comes in sizes from XS to XL. In Asia, at least in Singapore, that is the popular range of size given the small Asian built of the consumers. Even though Esprit has a wide range of products, it is also deep in terms of its depth of product assortment. It has products for the young children, teenagers, adult male and female casual and executives. Esprit shoes have footwear ranges from Mary Janes to flip flops. This focuses on both males and females consumers. Esprit has its own brand of towels. It is known for its soft and tender yet thick material. Store Atmospheric With the exception of a few, Esprit stores are usually located at Level 1 of the shopping mall such as Esprit Jurong Point, Esprit Great World City, Esprit Tampines 1, Esprit Tampines Mall and Esprit Bugis Junction. Esprit stores such as those in Tampines 1 and Tampines Mall, they are located at the main entrance and opening of the whole shopping mall. In Tampines Mall, the store is located at the entrance of the shopping mall which faces the Mass Rapid Train (MRT) station. That is where the human traffic is most congested. The two-storey Esprit store in Tampines 1 is located nearest to the main entrance. Upon entering an Esprit store, customers are greeted with a warm and lively tone of â€Å"Welcome! † and a smile. Esprit uses primary colors red, green and blue on their display sets. Other colors include black, white, pink and purple. The floor of an Esprit store is always parquet. Marketing Mix is likely the most famous marketing term. It is generally the use and specification of the four P’s of the marketing mix elements. They are price, place, product and promotion. Reference: http://en. wikipedia. org/wiki/Marketing_mix, assessed on 22 October 2009 http://www. marketingteacher. com/Lessons/lesson_marketing_mix. htm, assessed on 22 October 2009 http://www. esprit. com/index. php? command=Display&navi_id=50, assessed on 22 October 2009

Characters Of Ray Bradburys The Lottery AndAll Summer In...

Humans behave mysteriously when they are put into challenging positions. This was especially evident in Shirley Jackson’s short story â€Å"The Lottery† and Ray Bradbury’s short story â€Å"All Summer in a Day†. In both of these stories the characters raise hell for the protagonists, compelling the reader to ask themselves what the motivation behind these cruel actions was and why the characters allowed themselves to act in such an unjust manner. Protagonist Tessie Hutchinson of â€Å"The Lottery† is stoned to death by her own townspeople who looked upon her as their equal only moments prior to her death. Protagonist Margot of â€Å"All Summer in a Day† is locked away inside of a closet by her own classmates; the same classmates who end up feeling shameful†¦show more content†¦Ã¢â‚¬Å"Every year, after the lottery, Mr. Summers began talking about a new box, but every year the subject was allowed to fade off without anthing’s be ing done.† (Jackson). Since the lottery is an accepted annual ritual, the villagers see no reason to end it regardless of the sobering and uncomfortable reality it presents. Unfortunately for Hutchinson (and any future victims), the villagers had accepted the lottery as a part of their lives and would not dare to question its credibility. For example, Old Man Warner (the oldest member of the village) mentioned how those who have discontinued the lottery ritual are a â€Å"[p]ack of young fools† (qtd. in Jackson). This suggests that the villagers have accepted the somber reality of the lottery and its authority over them. It is this authority that motivated the villagers to stone Hutchinson to death. In â€Å"All Summer in a Day†, the authority figure is the nine-year-old schoolboy William. The dark story takes place on Venus, where it rains constantly and only one hour of sunlight is witnessed every seven years. The students who live on Venus are unaware of the joy that the sun can potentially bring to them because they were not old enough to appreciate it during its last appearance seven years ago. Young Margot moved from Ohio to Venus five years ago. Therefore, she had recently experienced the sun and even had the ability to properly describe it in her poem as â€Å"a flower, that blooms for just one hour.†

What Matters Most For You, And Why Essay - 1784 Words

Essay A: What matters most to you, and why? Without any medical facilities around me, I came into this world. I was born at home in a small village - Dhindha in the Rajasthan state of India. My father was in military and was not home at that time. On ninth day after my birth, my mother named me Balbir - meaning strong, full of strength. My mother never went to school and remained unlettered throughout her life. My father joined the military, even before completing high school, to support his family. But both my parents realized the importance of education and vowed to provide the best education to their children. The Hindi medium village school was my first school. The school neither had nursery nor kindergarten. So, I was admitted to first grade. The classes were held from first grade to eighth grade. The village school was the only school in the nearby area and was run by the state government with poor amenities. To acquire education, I had to walk on foot in chappals (flip-flops) a distance of three kilometers to school. There was no school bus due to lack of proper roads. Once in a while, if I was lucky enough, I use to get a camel cart ride for free. Irrespective of all the odds, my mother had a dream to make me a â€Å"better person† and that was only possible through good education. Later on, her dream became my dream too. I learned from my mother that I have to make my own destiny and to do so, I will face hardships but I should never give up! Later, to seek education inShow MoreRelatedCommunication Is The Language Of Communication1473 Words   |  6 Pagescommunication solves and also prevents problems. Think back to all those times you endured a conflict with a person or institution as a result of poor communication or a complete lack of communication. 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Essay about Ernest Hemingway - 1399 Words

Ernest Hemingway Ernest Hemingway based his writing on real life experiences concerning death, relationships, and lies. He then mixed these ideas, along with a familiar setting, to create a masterpiece. Hemingway was born on July 21, 1899 in Oak Park Illinois. One of Hemmingway’s first works was Indian Camp published in 1925. In many ways Indian Camp shows the relationship between Hemingway and his father. Hemingway then digs deeper into the past to create the love between Frederick Henry and Catherine Barkley, in A Farwell To Arms. Hemingway was later able to reflect his disgust of home life when he portrayed himself as the character Krebs in Soldiers Home, the character had problems with lies, women, and at home.†¦show more content†¦Ed worked everyday to come home and have to clean the house, prepare the food, and tend to the children. He had promised Grace that if she would marry him, she would not have to do housework for as long as she lived. Ill and depressed, Ed Hemingway comm itted suicide in 1928. Hemingway later stated â€Å"I hated my mother as soon as I knew the score and love my father had for her, until he embarrassed me with the cowardice.† (Myers 212). Hemingway used Indian Camp to express his feelings about how his father was a coward. He did this by having Nicks father refer to suicide as being pretty easy, which is compared to a coward’s way of life. nbsp;nbsp;nbsp;nbsp;nbsp;The characters and setting of Indian Camp are influenced by Hemingway’s childhood. In much of the same way, Hemingway’s second novel, A Farwell To Arms, has influences from his adult years spent in the war. A Farwell To Arms is a love story that occurs during World War I. Fredrick Henry, the main character is an ambulance driver who is wounded in the trenches. He is then sent to a hospital in Milan to recover. During his stay, he falls in love with a nurse named Catherine Barkley. The couple then flees to Switzerland to escape the war and have a child together. The novel then takes an evil twist at the end, Catherine dies while she is in labor, leaving Henry alone (Myers 22). nbsp;nbsp;nbsp;nbsp;nbsp;When comparing Hemingway to the character Fredrick Henry there are some very obviousShow MoreRelated Ernest Hemingway Essay974 Words   |  4 Pages Ernest Hemingway was born on July 21, 1899 in a small community of Oak Park, Illinois. He was the second child out of six, with four sisters and one brother. The area Ernest grew up in was a very conservative area of Illinois and was raised with values of strong religion, hard work, physical fitness and self-determination. His household was a very strict one that didn’t allow any enjoyment on Sundays and disobedience was strictly punished. 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In â€Å"The Battler† by Ernest Hemingway, Nick Adams, a young man of roughly twenty years of age encounters an older gentleman named Ad Francis, a once-famous boxer who claims to have gone â€Å"crazy† after his life as a fighter. Ad is accompanied by his best friend Bugs, a black man who accompanies him on his travels throughoutRead MoreErnest Hemingway Essay526 Words   |  3 PagesErnest Hemingway Who is Ernest Hemingway? Ernest Hemingway was born in Oak Park, Illinois, an upper-middle-class suburb of Chicago(Ernest Hemingwaypar 4). He was born in the front bedroom of grandfather Ernest Halls house at eight oclock A.M., July 21, 1899. His parents were Dr. Clarence Edmonds and Grace Hall Hemingway. Ernest was the second child and his sister, Marcelline, was born eighteen months earlier. He also had two other siblings. Carol was born July 19, 1911Read MoreThe Life of Ernest Hemingway1411 Words   |  6 Pages(shmoop.com). Ernest Hemingway was an honest and noble man. His life was highlighted by his successful writing career that brought him fame, fortune, but ultimately loneliness. Ernest Hemingway fell into a hole of drinking and depression (lib.utexas.edu). It was odd for Hemingway to become so emotionally unstable after having a happy childhood, quality experiences, and a successful writing career. Ernest Hemingway was born in Oak Park Illinois in 1899. Oak Park was the town in which Ernest spent hisRead More Ernest Hemingway Essay1638 Words   |  7 PagesErnest Hemingway The writer/artist that I chose to enlighten you with has inspired many writers as well as literature majors for many years. He continues to tickle our imaginations with the legacy that he has left us with. This man was as genuine as you can get. He was loved by many. He made an impact on any life that he came across. This man is non other than, Ernest Hemingway. Hemingway was a free spirit in an unattached sense. He loved adventure, as well as the drink. He was somewhatRead MoreThe Life of Ernest Hemingway523 Words   |  2 Pages On July 21, 1899 Ernest Miller Hemingway was born in Cicero (Oak Park), Illinois. Clarence and Grace Hemingway, Ernest’s parents, raised him and his five siblings in the suburbs and spent time at their cottage in northern Michigan. This is where Ernest learned his love of the outdoors. His father taught him to row a boat, start a fire, clean and cook a fish, make a wild-onion sandwich and handle a gun (Reef, 2009). In high school Hemingway began to write for his school newspaper Trapeze and TabulaRead MoreErnest Hemingway Essay2077 Words   |  9 Pages Ernest Hemingway pulled from his past present experiences to develop his own thoughts concerning death, relationships, and lies. He then mixed these ideas, along with a familiar setting, to create a masterpiece. One such masterpiece written early in Hemingways career is the short story, quot;Indian Camp.quot; quot;Indian Campquot; was originally published in the collection of quot;in Our Timequot; in 1925. A brief summary reve als that the main character, a teenager by the name of Nick, travelsRead More Ernest Hemingway Essay1584 Words   |  7 Pages Ernest Miller Hemingway was born in Oak Park, Illinois July 21, 1899. Hemingway is known to be one of the most influential writers of the twentieth century. He has written more than one hundred short fiction stories, many of them to be well known around the world. Some of these short stories had just as powerful an impact as his novels. As a young man, Hemingway left from his hometown to Europe, where he worked for the Red Cross during World War I. His time spent there inspired him to write someRead MoreA Farewell Of Arms By Ernest Hemingway1607 Words   |  7 Pages Ernest Hemingway s third novel a Farewell to arms was being created with his early experience with war. Just out of High school, E.Hemingway tried volunteering to fight in World War 1 but he was rejected by the U.S. military because of his poor eyesight. Instead he voluntarily enlisted in the Italian ambulance corps on the Italian front where he was injured by a mortar shell. While E.Hemingway was recovering he started to fall in love with a nurse named Agnes Von Kurowsky. She however