The Argument About Example of Term Paper

The Argument About Example of Term Paper From a good example term paper, you're able to learn many essential things. In addition, there are cases when a student can't even produce a topic because of his term paper. Should you need expert writing help, don't hesitate to visit EssayPro.com. There are lots of paper templates to pick from, but the majority of the time your instructor will require a particular format for the entire class to follow. Custom made term papers permit you to incorporate the experience and knowledge of professionals, into the expression paper, as stated by the needs of your university, college, or higher school. A term paper is a type of students' works they write during their semester. It's quite helpful to read a good example term paper, or two, before you commence writing your own, especially, if they're related or have similar topics. Every examples term paper, at our website, is supposed to underline the high degree of professionalism which our writers have and to demonstrate their proficiency. The third paragraph produces a transition from the introduction to the remainder of the paper, telling us what they are likely to discuss. You will see from the expression paper introduction sample a fantastic document starts with a hook, which ropes in your audience to the remainder of the paper. With what has been gathered, somebody may then compose a comprehensive essay about the exchange. A good a couple of sentence thesis statement is required before they end their introduction. A Startling Fact about Example of Term Paper Uncovered Some folks claim they can write a term paper with no planning. The logic is extremely easy, as soon as a country produces certain goods in great quantities, it can put them up for sale or exchange on goods it requires. Any negative problems that may emerge on account of the thought of foreign products flooding a specific country's market can be overcome. Some people decide to visit the library and look for facts on a particular subject, while others like to concentrate on gathering information through personal statements. The exceptional considerations about the expression paper topics on child abuse can be grouped into different disciplines. A term paper on child abuse may also concentrate on the way in which the society or societal structures can assist children to recuperate quickly in the event of abuse. It is possible to still revise your topic if you believe your present one isn't good enough. Be ready to modify the topic if you find out your research isn't going anywhere. The Battle Over Example of Term Paper and How to Win It Fortunately, our samples can allow you to get started with the practice of producing your own paper. For instance, some of them just have zero time to deal with dozens of assignments that keep bombarding from every side. There you are able to learn to construct the structure and its elements. From our term paper proposal sample, you might also learn the suitable structure of an excellent project. After every step is completed, have a look at your outline again and think of what you could add or remove. Your brain will have the time to process the info, and you will be able to check at it using a fresh view. First, the method begins by completing the purchase form. The practice of earning an order is a simple and simple one. Any information that will make a credible image for your interviewee will be critical. Our collection gives a fantastic diversity of examples and makes it possible to select the information which you will need for your research. Whenever you have researched on a specific topic, you're expected to use a particular citation style. Based on your topic you might need to trust the scientific report style or literature review styles, or a mixture of the two. Just follow instructions and you ought to find the desired effects. Additionally, most or all the expenses of opening the business employing the trademark falls to the franchisee. Nevertheless, there's no peer review of the internet. While every student wants to finish their assignment with no external aid, there are frequently circumstances beyond their control that limit their capacity to achieve that.

Cypop 23 - 632 Words

1. UNDERSTAND THE SPEECH, LANGUAGE AND COMMUNICATION ASSESSMENT PROCESS FOR CHILDREN AND YOUNG PEOPLE WHO ARE LEARNING MORE THAN ONE LANGUAGE. 1.1 Explain how to identify which languages are used by children and young people in the work setting. It is important to gain information regarding a child’s exposure to languages during the initial meeting with parents or carers as soon as the child starts nursery. It is vital to gain as much information possible regarding their culture, background and family. Interact with the child, and see in which language they respond. If the child has older siblings, ask them in which language their sibling communicates to them. Ask the parents if they have previous records (if the child has attended†¦show more content†¦Formal standardized tests or screens that are used for children whose mother tongue is not English are often not very helpful for the following reasons * These tests have been developed for people only speaking English * We do not always know the stages of development of the child’s mother tongue. * When translating an assessment you might not be testing the same thing. * The child may not have been exposed to the testing vocabulary * The child may know the word in their mother tongue, but not in English (such as colors and shapes) * There may be differences in culture. 1.4. Explain how to recognize when a child or young person learning more than one language may have additional or specific speech, language and communication needs. A child who is learning more than one language will exhibit certain signs if they have an additional or specific speech, language and communication need. It is vital to identify any specific speech, language and communication needs in a child as early identification and assessment is essential to support the child in the setting and at home. The initial concern may come from the parents or carers and then a review of the childs progress can be started. Some key things to look out for, both in terms of their language skills and in other areas too, are Language – Slower progress than expected, difficulties with particular speech, language and communicationShow MoreRelatedLearning and Social Care Essay examples30870 Words   |  124 PagesOptional units Units are chosen to build the achievement credit to 65. Please refer to the separate Qualification Specification Optional Units document. Unit ref. Unit no. Unit title Unit type Level Credit GLH Date achieved Notes A/601/0121 CYPOP 1 Work with babies and young children to promote their development and learning Care for the physical and nutritional needs of babies and young children Lead and manage a community based early years setting Promote young children’s physical activityRead MorePregnancy and Children1787 Words   |  8 PagesCYPOP 1: Work with babies and young children to promote thier development and learning. 1. Understand the development and learning of babies and young children. 1.1 Explain the pattren of developments in the first three years of life and the skills typically acquired at each stage. Babies and toddlers show amazing progress in all aspects of their development from birth to three years, considering they are born with simple reflexes and are quite helpless and dependent. It is essentialRead MoreOutline the current legislation covering home based childcare, and the role of regulatory bodies.1777 Words   |  8 Pagesï » ¿ CYPOP 5 - Understand how to set-up a home-based childcare service Assessment 1.1 Outline the current legislation covering home based childcare, and the role of regulatory bodies. Below are the current legislations covering home based childcare: 1. United Nations Convention on the Rights of the Child (1989) The United Nations convention on the rights of the child is to promote all aspects for the care, development and education of children, non discrimination on the grounds of genderRead MoreLeadership for Health and Social Care and Children65584 Words   |  263 Pagesindividuals with multiple conditions and/or disabilities (SS 5.6) 236 Support children s speech, language and communication (EYMP5) 239 Understand the needs of children and young people who are vulnerable and experiencing poverty and disadvantage (CYPOP 17) 243 Providing Independent Mental Capacity Advocacy (ADV 305) 246 Independent Mental Health Advocacy (ADV 306) 253 Providing Independent Advocacy Management (ADV 307) 259 Providing Independent Advocacy to adults (ADV 308)266 Independent Advocacy

A Report On The Team Building Activity Essay - 1666 Words

SCENARIO: Prior to the said Team Building Activity on August 20, 2015, a meeting was held by the manager of the village and all the heads of the different wards about an incident that took place inside the Retirement Village concerning the newly hired staff members and the old ones. Due to some misunderstanding, the level of care to the residents was affected. Does the senior manager decided to have a Team Building Activity which will be handled by my team. Team work is a crucial element in all organisations especially in health care facility which caters to the needs of elderly clients wherein the safety and the lives of the clients are at stake. The requirements for any organisation to achieve success are team cooperation, unity, and most importantly, a shared vision. In a team where there are members who are different from one another, especially with the old staff and new team members, conflicts may arise that may compromise the quality of service being delivered to our clients (University of Minnesota, 2008). Common Performance Related Problems are the following: 1. Poor Time Management †¢ Poor prioritisation, timing and scheduling †¢ Lost time o Tardiness, absenteeism, leaving without proper authorisation o Excessive phone use, break time o Misuse of sick leave †¢ Slow response to work requests, untimely completion of assignments 2. Lack of coordination and poor communication 3. Inappropriate Behaviours (poor attitude) †¢ Negativism, unwillingness to cooperation,Show MoreRelatedTeam Activity Resources Needed For This Team Building Activity Essay1063 Words   |  5 PagesTeam building activity Resources needed for this team building activity 1. Provide group mentoring Worker skills/expertise 2. Hold company sponsored off-site departmental lunches Equipment/materials 3. Promote employee hobby clubs Administrative support â€Æ' Part B: Develop and send an agenda for the briefing Identify the team who will be involved in the marketing strategies implementationproject Staffs involved in the marketing activity Their positions Mahakanaga Cafà © manager Ponsawan Cafà © ownerRead MoreHow Measure Results Or Roi From Team Building?1246 Words   |  5 Pagesfrom Team Building? In defining team building, there are many type of such events are organized. Before we could acquire details about Results Driven program, it would proper for us to understand various type of team building. Team building is known as systematic process towards achieving team bonding and cohesiveness towards accomplish desired objectives. In brief, some of the common types of such programs are: 1. Retreat program - the purpose of this event is to provide an avenue for team membersRead MoreMeeting Hall s Marketing Activity Implementation Plan Essay1205 Words   |  5 PagesBriefing agenda Briefing date: 10 January Briefing time: 10.00 am Briefing duration: 2 hrs Team building activity 1. Provide comfortable rest place for breaks. 2. Develop and schedule lunch and learns for employees. 3. With team building fun and fitness in mind, you can schedule fitness sessions in your workplace for employees. Email: To: bob@barkly.com.au; ben@barkly.com.au; Dan@barkly.com.au; becky@barkly.com.au; dave@barkly.com.au; Jane@barkly.com.au; Cc: Jane@barkly.com.au; Bcc: Jane@barklyRead MoreManagement and Project1498 Words   |  6 Pagesof Evidence Table of Contents Contents 1 Introduction 3 2 Project Scope 3 2.1 Project Statement 3 3 Project Objectives. 3 4 Matrix Organisation and responsibilities 4 5 Project title and responsibilities 4 5.1 Project Team 5 5.2 Roles Of the project team 5 5.2.1 Project Manager 5 5.2.2 Project sponsor 6 5.2.3 Contractor Construction 6 5.2.4 Project engineers 6 5.2.5 Project Coordinator 6 5.2.6 Contractor plumbing 6 6 Advantages and disadvantages of a matrix OrganisationRead MoreA New Sass Chic Clothing1663 Words   |  7 Pagessass chic clothing.) in which Miranda informed me that I had been selected as project manager for a project within the company. The Project is opening a new sass chic store in Sydney’s CBD. Miranda has purchased the building for the new store and it is now my Job to choose a team to help me complete this project of preparing the store for opening, hiring staff for the new store and opening the new store successfully. If successful this project will be greatly financially beneficial to the sassRead MoreValue Chain964 Words   |  4 PagesReport on Real Estate Industry Chain and Value Chain Activities Within Calloway Introduction The purpose of the report is to conduct a value chain analysis of Calloway and its industry in order to get a better assessment of the organization’s key functions in terms of satisfying the needs of the tenants and ultimately the shoppers. To end of this report, we will provide a situational analysis and recommendations to improve Calloway’s ability meet its tenants’ and shoppers’ needsRead MoreWhat Companies Should Do For Address Or Prevent Discrimination Concerns?1606 Words   |  7 Pagesensure sexiest comments or bullying of any kind is prevented. o Encourage employees to report any signs of discrimination so the Company can take action(s) as necessary. o Take appropriate and timely action(s) when concerns are raised. ïÆ'Ëœ Supervising Manager: o Conduct yearly team building activities to bring the team closer and resolve problems. o Encourage open communication. ïÆ'Ëœ Individual: o Know your rights. o Report discrimination. Below is a quick flowchart that we created to show how the programRead MoreThe Case Of The Sanbano Project Under A Planned And Controlled Design986 Words   |  4 Pagesexpertise. In the case of the Sanbano project tendering was based upon the selection process. The Client and the design team will look into the current construction market and address the current building works in the market, costs, value, risks and builder selection. The Client and Project Manager will then choose the Form of Contract to go to tender with. The Design Development team are then asked to finalise their documentation to a tender level, mostly being the design developed documentation perhapsRead MoreThe Agenda For Change Of Construction1587 Words   |  7 Pages the New British library was the failure due to the over budget and lack of management leading to many delays during the construction.In the project they did not tackle the expertise and there was not a proper direction of responsibilities for the team during the work. The B.P’s Andrew field development was a successful project because of Good management, Good teamwork, Good spirit among the employees where able to submit the project on given deadline with low cost. Read MoreA Proposed Communication Strategy Throughout The Implementation Of The Marketing Activities1333 Words   |  6 Pagesmarketing activities. Your communication strategy should ensure that all team members are kept informed of each other’s activities. ï‚ § Draft an email, formal letter or other written response: Emails made through company’s server make it more standardised and formal which can have legal binding in the event of conflicts. So, all the emails must be made through the company servers so that business can have legal record of what’s going on the business and if there is any kind of mis activity being taking

Essay about The Importance of Grendel and the Dragon in...

The Importance of Grendel and the Dragon in Beowulf â€Å"In my youth I engaged in many wars†, Beowulf boasts to his warriors, which is certainly true. Throughout his life, he faces many deadly foes, all of which he handily defeats, save one. His story focuses on the most challenging, as well as morally significant of foes, Grendel and the dragon. These creatures reveal much about society as well as Christian virtue at the time. Even after Grendel and the dragon are defeated physically, the two monsters pose a new threat to the hero on a higher plane. Beowulf is not only at risk of losing his life, but his humanity, virtue, and even spirituality. The first beast the hero faces is the wicked Grendel. At first he appears to be a†¦show more content†¦After Beowulf defeats Grendel’s mother, Hrothgar warns him of such a fate though a tale of the warrior Heremod. When a mighty warrior kills, he loses a fraction of his humanity. The more he kills, the more he develops a killer instinct. Unless he keeps this instinct in check and reminds himself that he fights and kills for a cause, he becomes a monster. In the case of Heremod, â€Å"he grew great not for their joy, but for their slaughter, for the destruction of Danish people†. Hrothgar knows a mighty warrior such as Beowulf will take the lives of many in his time, and urges him to be mindful of his tale. This knowledge, not the defeat of Grendel and his mother, is Beowulf’s true victory. One would argue that Beowulf was noble and wise enough to realize such a lesson on his own. However, there are several passages in the text where Beowulf bears a resemblance to not only Grendel, but Heremod as well. Before his first meeting with Grendel, the hero is â€Å"lying awake for the fierce foe, with heart swollen in anger . . .† . In the following paragraph, Grendel himself is described as â€Å"driven by evil desire, swollen with rage . . .† Finally, in Hrothgar’s tale, â€Å"with swollen heart he [Heremod] killed his table-companions . . .† This is not mere coincidence, but proof that Beowulf has that bloodlust and his humanity is endangered. However, through the wise words of Hrothgar, he isShow MoreRelatedEssay on Beowulf study guide1576 Words   |  7 Pages1) Describe how we find King Hrothgar and his response to learning that Beowulf has come to his kingdom. A. The king is sad and depressed that his kingdom has fallen into such a state of disrepair. He is overjoyed to learn that Beowulf, whom he knows from stories and his father, Ecgtheow, has come to fight Grendel. Hrothgar promises Beowulf treasure if he can defeat the monster. 2) In the beginning of â€Å"Beowulf,† King Hrothgar’s hall has been deserted for twelve years. In a short essay, tell whyRead MoreBeowulf Archetype Analysis724 Words   |  3 PagesThrough difficult situations Beowulf developed a never-ending faith in God, and a realization that material goods aren’t all that matter. The possibly most important archetype used in this book is â€Å"Religion†. God is referred to by many names. He is referred to as the Almighty Father, Heavenly Shepard, Lord of the Ages, and the God of the Ages. Religion is a major part of the story. The many names God is referred to by contributes largely to the development of the importance of religion. â€Å"He would’veRead MoreTheme Of Heroism In Beowulf1544 Words   |  7 PagesBeowulf demonstrates the qualities and traits of being an ideal hero. In the poem it explores Beowulf ‘s heroism in two distinct stages which are youth and age. Beowulf has three separate and very difficult conflicts that involve Grendel, Grendel’s mother and the dragon. When you are viewing these major encounters with the three different people Beowulf demonstrates the importance of heroic code. There is a much clearer division between Beowulf’s adolescent heroism as a warrior as well as in onesRead MoreThe Becoming O f An Epic Hero1240 Words   |  5 PagesBecoming Of an Epic Hero Beowulf became the epic hero he was, from his will for his love to succeed, his strength to never give up even if it meant death .He existed trying to become like his father or even to surpass him. He defeated the dragon and his pride lead him to his death, but he saved so many lives before his inevitable demise. He gave his life for what he believed in, for honor, pride and for his people. Which in turn creates the next hero, Wiglaf who served Beowulf willing to give his lifeRead MoreWilliam Shakespeare s Beowulf And The Genesis Of The Beowulf1321 Words   |  6 Pageswhich is a recurring theme throughout in Beowulf. In the epic, not only did Beowulf seeks wergild for the death of his friend, but Grendel’s mother looks to avenge her son’s death. The need for wergild is a constant theme in the epic. In order to understand the poem Beowulf and the importance of wergild, one must understand the time period it was written and its purpose. Leonard Neidorf discusses in the article, â€Å"VII Ethelred and the Genesis of the Beowulf Manuscript† that the English leaders inRead MoreGrendel1242 Words   |  5 PagesGrendel as a Ridiculous Character Probably one of the greatest questions of the 19th century comes directly from John Gardner’s novel Grendel. Given a world with no inherent meaning, how should one live his or her life? Grendel lives in a world that he is not supposed to be in, acting out on emotion. Grendel represents the animalistic traits of humans. His actions are primitive and based around society’s acceptance throughout the novel. Grendel portrays a ridiculous character that is convincedRead MoreBeowulf Essay : Battle Comparison1266 Words   |  6 PagesBeowulf essay: Battle comparison In the poem â€Å"Beowulf† the protagonist encounters three enemies of large proportions: Grendel the serpent, Grendel’s Mother, and a Dragon. All these creatures pose a large and terrifying threat that need a special protagonist to fight what the land’s strongest warriors could not accomplish. Before monks wrote this fabled tale in the form of a poem, Beowulf captured the attention of its listeners and teach them lessons about their cultural society and how to act inRead MoreCharacteristics Of Beowulf1100 Words   |  5 Pagessociety. In the days of Beowulf and the Vikings, a hero was a man who was strong, courageous, and willing to protect his land and provide for his people. In today’s world, a hero is someone who is known for their selflessness and bravery. Beowulf is described as an epic hero before he even speaks a word in the story. He is described as mightiest man on earth, the noble warrior, and the man whose name was known for courage, the Grea t leader. These opening quotes about Beowulf alone make it seem likeRead MoreEssay Beowulf: Epic or Elegy?763 Words   |  4 PagesWriting Lab III Beowulf: Epic or Elegy? Beowulf is a poem written in manuscript form created in England sometime between the years 700 and 1000AD. The author is unknown to this day. Is Beowulf an epic poem or an elegy? An epic is â€Å"a long narrative poem in elevated style presenting characters of high position in adventures forming an organic whole through their relation to a central heroic figure and through their development of episodes important to the history of a nation or race† (HarmonRead MoreChristianinty in Beowulf686 Words   |  3 PagesBeowulf is an epic poem that is highly revered by scholars. The poem focalizes on the hero Beowulf – a Geat belonging to Sweden – and his journey to capturing immortality through his achievements and legacy: Beowulf secures victories in vicious fights with baneful creatures. A religious presence – of both Christian and Pagan beliefs – seems to be steadfast, all through Beowulf’s battles; on the account of these battles, readers can infer that even the strongest heroes need spiritual assistance or

The Role Of Polycystic Ovary Syndrome ( Pcos ) - 2046 Words

EPIDEMIOLOGY Polycystic Ovary Syndrome (PCOS) is a common endocrine disorder that affects 4% to 12% of women of childbearing age.1 The proportion of individuals in a population with PCOS depends on the diagnostic criteria.2 According to the criteria implemented by the European Society for Human Reproduction and Embryology/American Society for Reproductive Medicine, PCOS is as great as 15% to 20%.2 As stated in The National Institute of Health Office of Disease Prevention Report, PCOS impacts about 5 million females of reproductive age in United States.3 The identification and management of the disease is estimated to cost $4 billion annually to the US health care system.3 As such, PCOS presents a major economic burden. This heterogeneous†¦show more content†¦COS may suffer include anxiety, depression, body dissatisfaction and a lower quality of life.6,7 ETIOLOGY AND PATHOPHYSIOLOGY PCOS is an oligogenic disorder that has a heritable factor of approximately 70%.3 Both genetic and environmental factors contribute to the phenotype of the disease.4 The pathophysiology of PCOS consists of defects in the hypothalamic-pituitary axis, secretion of insulin and the function of the ovary.3 Although, the cause of PCOS is an on going topic of research, it has been linked to insulin resistance and elevated androgen levels that contribute to hormonal imbalance.4 It is estimated that 60%-80% of women with PCOS, show insulin resistance and this percentage increases to 95% of women who are obese.8 Insulin resistance is a cause as well as an exacerbating factor for the development of PCOS.3 Insulin resistance contributes to metabolic disturbances, obesity and type 2 diabetes, as well as increased androgens, cardiovascular risks and anovulation.1 Insulin aids in regulation of ovarian function and overproduction of insulin causes the ovaries to produce high amounts of androgens.9 High levels of gonadotropin releasing hormone (GnRH) stimulate the ovarian thecal cells to produce a greater amount of androgens such as 17-hydroprogesterone, testosterone and progesterone.9 Furthermore, thecal cells contain a higher level of cytochrome P450 11A, CYP17 and 3-HSD2 genes.9 Increased androgens stimulate visceral adipose tissue to produce free fatty

Bear minimum payment free essay sample

Big Bear Power (Big Bear) is a widely held public utility company that has posted strong financial results for several years. Big Bear has positive cash flow, and it is in compliance with all its debt covenants. Big Bear leases a combustion turbine from Goliath Co. (Goliath) for a 10-year noncancelable term. The lease agreement is signed on December 15, 2010, and Big Bear’s right to use the turbine begins on January 1, 2011. Various provisions and other facts from the lease are listed below. Provision 1 Big Bear pays Stipe, Berry, Mills and Buck LLP, its external legal counsel, $500,000 in connection with negotiating the lease agreement. Big Bear is also required to pay $1 million of legal fees incurred by Goliath. 840-10-25-5 For a lessee, minimum lease payments comprise the payments that the lessee is obligated to make or can be required to make in connection with the leased property, excluding the following: Any guarantee by the lessee of the lessors debt and the lessees obligation to pay (apart from the rental payments) executory costs such as insurance, maintenance, and taxes in connection with the leased property. 840-10-25-7 For a lessor, minimum lease payments comprise the payments described in paragraphs 840-10-25-5 through 25-6 for a lessee plus any guarantee of the residual value or of rental payments beyond the lease term by a third party unrelated to either the lessee or the lessor, provided the third party is financially capable of discharging the obligations that may arise from the guarantee. So Big bear should not include this legal fee in the minimum payment Provision 2 The stated default provisions in the lease stipulate that Big Bear must purchase the combustion turbine from Goliath (at a price equal to the remaining lease payments) within 30 days if a â€Å"change in control† event occurs. Additionally, Big Bear would be required to pay a penalty of $500,000. A â€Å"change in control† event is defined under the lease as either (1) a situation in which a person or entity becomes the beneficial owner, directly or indirectly, of 50 percent or more of the outstanding voting shares of Big Bear or (2) a situation in which Big Bear merges with another entity. As of the inception of the lease, Big Bear does not expect a â€Å"change in control† event to occur during the term of the lease. Provision 3 The lease agreement stipulates that Big Bear’s lease payments shall be $1 million per year, payable ratably over 12 months at the beginning of each month. For each calendar year of the term of the lease after 2011, Big Bear will pay minimum rent in an amount equal to $1 million increased (but not decreased) by the same percentage as the increase in the consumer price index (CPI) from January 1 of the prior year until January 1 of each respective year. As of the inception of the lease, the most recent annual increase in CPI was 4 percent. 840-10-25-4 This guidance addresses what constitutes minimum lease payments under the minimum-lease payments criterion in paragraph 840-10-25-1(d) from the perspective of the lessee and the lessor. Lease payments that depend on a factor directly related to the future use of the leased property, such as machine hours of use or sales volume during the lease term, are contingent rentals and, accordingly, are excluded from minimum lease payments in their entirety. (Example 6 [see paragraph 840-10-55-38] illustrates this guidance. ) However, lease payments that depend on an existing index or rate, such as the consumer price index or the prime interest rate, shall be included in minimum lease payments based on the index or rate existing at lease inception; any increases or decreases in lease payments that result from subsequent changes in the index or rate are contingent rentals and thus affect the determination of income as accruable. 840-10-25-5 For a lessee, minimum lease payments comprise the payments that the lessee is obligated to make or can be required to make in connection with the leased property, excluding both of the following: a. Contingent rentals b. Any guarantee by the lessee of the lessors debt and the lessees obligation to pay (apart from the rental payments) executory costs such as insurance, maintenance, and taxes in connection with the leased property. 840-10-25-6 If the lease contains a bargain purchase option, only the minimum rental payments over the lease term and the payment called for by the bargain purchase option shall be included in the minimum lease payments. Otherwise, minimum lease payments include all of the following: a. The minimum rental payments called for by the lease over the lease term. b. Any guarantee by the lessee (including by a third party related to the lessee) of the residual value at the expiration of the lease term, whether or not payment of the guarantee constitutes a purchase of the leased property. If the lessor has the right to require the lessee to purchase the property at termination of the lease for a certain or determinable amount, that amount shall be considered a lessee guarantee of the residual value. If the lessee agrees to make up any deficiency below a stated amount in the lessors realization of the residual value, the residual value guarantee to be included in the minimum lease payments shall be the stated amount, rather than an estimate of the deficiency to be made up. c. Any payment that the lessee must make or can be required to make upon failure to renew or extend the lease at the expiration of the lease term, whether or not the payment would constitute a purchase of the leased property. Note that the definition of lease term includes all periods, if any, for which failure to renew the lease imposes a penalty on the lessee in an amount such that renewal appears, at lease inception, to be reasonably assured. If the lease term has been extended because of that provision, the related penalty shall not be included in minimum lease payments. d. Payments made before the beginning of the lease term. Such payments shall be considered as part of minimum lease payments and included in the 90 percent test, as specified in paragraph 840-10-25-1(d), at their future value at the beginning of the lease term—that is, to give effect to the time value of money, the future value at the beginning of the lease term of the lease payments would be calculated just as payments during the lease term are discounted back to the beginning of the lease term for purposes of applying the 90 percent test in that paragraph. The lessee shall use the same interest rate to accrete payments to be made before the beginning of the lease term that it uses to discount lease payments to be made during the lease term. e. Fees that are paid by the lessee to the owners of the special-purpose entity for structuring the lease transaction. Such fees shall be included as part of minimum lease payments (but shall not be included in the fair value of the leased property) for purposes of applying the 90 percent test in paragraph 840-10-25-1(d). 840-10-25-7 For a lessor, minimum lease payments comprise the payments described in paragraphs 840-10-25-5 through 25-6 for a lessee plus any guarantee of the residual value or of rental payments beyond the lease term by a third party unrelated to either the lessee or the lessor, provided the third party is financially capable of discharging the obligations that may arise from the guarantee. 840-10-55-38 This Example illustrates paragraph 840-10-25-4, which states that lease payments that depend on a factor directly related to the future use of the leased property, such as machine hours or use of sales volume during the lease term, are contingent rentals and, accordingly, are excluded from minimum lease payments in their entirety. Assume that a lease agreement for retail store space stipulates a monthly base rental of $200 and a monthly supplemental rental of one-fourth of one percent of monthly sales volume during the lease term. Even if the lease agreement is a renewal for store space that had averaged monthly sales of $25,000 for the past 2 years, minimum lease payments would include only the $200 monthly base rental; the supplemental rental is a contingent rental that is excluded from minimum lease payments. The future sales for the lease term do not exist at lease inception, and future rentals would be limited to $200 per month if the store were subsequently closed and no sales were made thereafter. 840-10-55-39 This Example illustrates paragraph 840-10-25-4, which states that lease payments that depend on an existing index or rate, such as the prime interest rate, shall be included in minimum lease payments based on the index or rate existing at lease inception. Assume that an equipment lease stipulates a monthly base rental of $2,000 and a monthly supplemental rental of $15 for each percentage point in the prime interest rate in effect at the beginning of each month. If the prime interest rate at lease inception is 10 percent, minimum lease payments would be based on a monthly rental of $2,150 [$2,000 + ($15 X 10) = $2,150]. If the lease term is 48 months and no executory costs are included in the rentals, minimum lease payments would be $103,200—that is, $2,150 X 48. If the lease is classified as a capital lease and the prime interest rate subsequently increases to 11 percent, the $15 increase in the monthly rentals would be a contingent rental included in the determination of income as it accrues. If the prime interest rate subsequently decreases to 9 percent, the $15 reduction in the monthly rentals would affect income as accruable. In the circumstance of either the increase or decrease, minimum lease payments would continue to be $103,200.

Marketing and Maine Media Workshops free essay sample

To discuss administrative issues and general discussion about marketing concepts, study method and coursework with students. Tutorial 2 (Chapter 1) 1. Explain the concept of marketing. What are some common misconceptions about marketing? 2. Describe the significance of the shift from transaction-based marketing to relationship marketing. When does relationship building begin? 3. Define marketing myopia, and describe how a company can overcome a myopic view. Give an example of a successful avoidance of marketing myopia. 4. What is the major distinction between the production era and the sales era? 5. What is utility? Discuss the four types of utility and give example of each. Tutorial 3 (Chapter 2 3) Case study (V-2): Strategic Planning and the Marketing Process at Preserve 1. Do you consider Preserves strategy for the Preserve brand a first mover or second mover strategy? Explain. 2. Perform a SWOT analysis on Preserve. Identify their core competency and their weaknesses in the marketplace. 3. Describe the characteristics of each of the four quadrants in the BCG matrix. We will write a custom essay sample on Marketing and Maine Media Workshops or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 4. Why is environmental scanning an important activity for marketers? 5. Why do marketers monitor the technological environment? Tutorial 4 (Chapter 5 8) 1. Describe a purchase that a consumer might make that would reflect his or her status within a particular group. If that person’s status increased, how might the purchase selection change? 2. What are the four role categories that describe each spouse in a household? Which role has changed the most in recent years, and why? 3. Who is opinion leader? Why are they important to marketers, and how has the Internet affected the power of opinion leaders? 4. Define marketing research and provide an example. 5. What are primary and secondary data? Discuss how observation, personal interviews and focus group are used to obtain data. Tutorial 5 (Chapter 6 9) Case Study (V-9): Targeting and Positioning at Numi Tea 1. Which of the four common bases for segmenting consumer markets does Numi use to divide up the overall market tea products? 2. Would you classify Numi Teas marketing strategy as concentrated? If so, what are the plusses and minuses of using such a strategy in todays market? 3. For what reasons might a firm choose an option other than making a good or service in-house? Why is outsourcing on the rise? How is offshoring different from outsourcing? 4. Why are there more steps in the organizational buying process than in the consumer buying process? Explain why feedback between buyers and sellers is important to the marketing relationship. 5. Give an example of a straight rebuy and a modified rebuy. Why is new-task buying more complex than the first two buying situations? Tutorial 6 (Chapter 11) 1. List the six characteristics that distinguish services from goods. 2. What are the differences between consumer products and B2B products? Describe a product that could be used as both. . How do firms use benchmarking? 4. What steps do marketers take to make the introductory stage of the product life cycle successful enough to reach the growth stage? What are some of the challenges they face? 5. Describe the different product development strategies. Tutorial 7 (Chapter 12) Case Study (V-12): Developing and Managing Brand and Product Categories at Maine Media Workshops 1. What are the main elements of the Maine Media Workshops brand equity? Analyze the workshops brand equity using the Young Rubicam dimensions of brand personality. 2. Would you consider the Maine Media College an extension of the Maine Media Workshops brand, or a new product development strategy—or both? Explain. 3. How can the Maine Media Workshops benefit from consumers brand recognition, preference, and insistence with companies such as Canon? Can Canon benefit from the association with the Workshops? 4. What are the three stages marketers use to measure brand loyalty? 5. Why is brand equity so important to companies? What are the characteristics of an effective brand name? 6. Discuss the steps in the new product development process. Tutorial 8 (Chapter 18) . What are the practical problems in applying price theory concepts to actual pricing decisions? 2. Identify each factor influencing elasticity and give a specific example of how it affects the degree of elasticity in a good or service. 3. Give an example of each of the major categories of pricing objectives. 4. Discuss the elements of breakeven analysis. Tutorial 9 (Chapter 19) 1. Wh at is the difference between a skimming price strategy and a penetration pricing strategy? Under what circumstances is each most likely to be used? 2. Why is competitive pricing risky for marketers? 3.