The Northwest Ordinance of 1787 Impacted Slavery

Enron Case Study Free Essays

When Sharron Watkins, the previous UP of Corporate Development offered to show the issues in checking choices, Ken Lay, the Chair of the Board won't and said â€Å"He rather not see it†. 2. Administrative Agencies, SEC and BAS Enron had the option to conceal their misfortunes behind their ESP. We will compose a custom exposition test on Enron Case Study or then again any comparative point just for you Request Now or then again Special Purpose Entities by precluding a Spec’s resources and liabilities from its combined fiscal summaries and both SEC and BAS neglected to give formal rules to organizations to follow in ESP. bookkeeping and announcing. Because of the negligible legitimate and bookkeeping rules for Esp., Enron alongside different organizations had the option to redirect colossal measures of their liabilities and asses to wobbly sheet substances. 3. The board and Accounting group of Enron Both administration and bookkeeping group Of Enron controlled the income acknowledgment guideline by making dubious presumptions that expanded the benefits set up for Enron’s product contracts. There endeavor was to keep the stock costs high by indicating expanded fiscal summaries so as to get high FICO scores and expanded moneylender income into the organization. 4. Anderson Accounting Firm The Anderson firm, a free review firm neglected to give a progressively straightforward budget reports of Enron. Anderson firm inspected the numerous for 1 5 years where its inspectors neglected to play out their obligations and expert gauges of bookkeeping. Truth be told, Anderson put forth attempts to rebuild Enron’s ESP. to keep on qualifying as unconsolidated elements once they got mindful of Enron’s quickly breaking down money related condition. Anderson firm was progressively keen on holding Enron as their customer to give counseling administrations consequently making an irreconcilable situation. Records three sort of counseling administrations that review firm have given to their review customer as of late. For every thing, demonstrate the particular dangers, assuming any, that the inversion of the given administrations can model for a review firm autonomy. Inspectors freedom is viewed as a foundation in the bookkeeping calling since they are endowed by the overall population to give genuine image of a company’s money related position. It is accepted that non-review administrations gave by review firms debilitate evaluators freedom to reasonably verify the budget reports delivered by the customer organization. Counseling and review an equivalent firm causes irreconcilable situation. Anderson firm earned roughly $52 million in charges from Enron in 2000, not exactly 50% of which was straightforwardly happy to the reviewing, rest were for non-review administrations. Review firm may give numerous kinds of counseling administrations, for example, 1. Duty counseling administrations 2. Bookkeeping framework configuration administrations 3. Accounting or other related administrations 4. Money related guidance administrations, including interior review counseling administration. In this exceptionally serious market, non-review administrations have outweighed the customary bookkeeping and examining administrations. Regardless of whether a review firm is decently verifying fiscal summaries and gives legit assessment of an organization, its partners and different clients may in any case assume in any case due o the ongoing bookkeeping failures, for example, Enron and Anderson firm. The extra non-review administrations may end up being a danger to the review firm’s autonomy. By giving budgetary exhortation administrations to Enron’s bookkeeping strategies, Anderson gave them a chance to control the announcing and treatment of the Esp.. Accounting and following right bookkeeping strategies are significant parts of getting ready budget reports. Controls of these information are probably going to show up when it is inspected precisely, and with accuracy. At the point when a similar organization repaper and reviews the budget reports, it can make irreconcilable circumstance simply like for this situation, where the makers of bookkeeping systems I. E the administration and Anderson group manufactured the budget reports by utilizing complex bookkeeping methodology and escape clauses that clients couldn't comprehend. Some other counseling administrations, for example, charge warning likewise makes a danger to the freedom of the evaluating firm, where controls are bound to happen which can hurt the noteworthiness of the inspected explanations and the auditor’s sentiment about the organization. For reason for this inquiry, expect that the portions from the Power Report appeared in Exhibit 3 give exact portrayal of Andersen’s association in Enron bookkeeping and money related revealing choices. Given this suspicion, do you accept that Andersen’s contribution in those choices disregarded any expert examining norms? Assuming this is the case, records those principles and quickly clarify your reason. Arthur Anderson, when known as one of the top bookkeeping firms in country, was scorned and scrutinized for their sketchy bookkeeping and examining techniques of their customer Enron, which eventually lead to its end. Their defective bookkeeping rehearses broke financial specialist trust in inspectors all through the nation and cleared a path to Serbians-Solely Act of 2002 and the making of Public Company Accounting Oversight Board (PEPCO) to direct the standard creation process for free review work. Anderson gave outside inspecting, interior evaluating and counseling administrations to Enron. They disregarded a few of their expert and moral measures by tolerating huge suns in charges and maybe by looking the other path to the defective bookkeeping rehearses thought about by Enron’s the board ND offering them an inadequate review input on the fiscal summaries. Andersen earned around $52 million from Enron during 2000, yet just $25 million was installment regarding the 2000 review. With such an inclusion in non-review administrations they were not free of the organization, disregarding the most significant standard of examining. They put their own enthusiasm before the enthusiasm of the clients of their inspected fiscal reports and conclusion. From the selections it tends to be presumed that they were profoundly associated with the bookkeeping and organizing of the Esp., where they were progressively keen on choosing a large number of dollars in charges and neglected to give target bookkeeping judgment that ought to have kept these exchanges from going ahead. Andersen neglected to bring to the consideration of Enron inside Audit and Compliance Committee about the genuine reservations realized on inside the related-party exchanges, I. . Esp., which obviously shows the infringement of expert examining guidelines. Anderson firm ought to have regulated the examining administrations given by its reviewers to look after freedom. This absences of arranging and oversight made Anderson to be profoundly associated with customer bookkeeping and money related porting choices. Anderson had worries about the revelations o f the related outsider exchanges in the budget report references and as opposed to pointing those out to the Audit and Compliance Committee they vouched on its exactness and gave an inadequate conclusion on the budgetary. Step by step instructions to refer to Enron Case Study, Free Case study tests

Some of the Essay Topics That You May Need to Know About

Some of the Essay Topics That You May Need to Know AboutBeatles essay topics have something to do with the music, but there is some other material involved as well. An example of this would be the Beatles' famous song 'A Day in the Life' where John Lennon tells us a story that has significance and depth.The life of a particular person or group will require background research. This research will require one to go back and look at old records to see how their lives progressed and how they were all affected by what they did and how their music affected others. If one has a list of Beatles essay topics to work with, then it will be a good idea to look at the history and hear about these individuals and their lives.One of the best things about these types of essays is that it can bring back memories of what they are talking about. It is an easy topic for anyone to go into because it seems very simple and easy to understand. Often, it requires a little background research and some knowled ge of music and life. But once someone starts talking about what they went through and how they made it, it becomes a lot easier to talk about it makes it sound very interesting.One interesting example of the Beatles essay topics I mentioned before would be George Harrison's death. Many people were dealing with his death and trying to deal with what had happened and how it effected his family. One of the hardest things to do was to listen to songs by them. It would take hours to hear all of their music and it would not be enough to get them all done in one night.One of the things one could do was to listen to an album and see how it relates to the Beatles. That way they would remember all of it and could understand what had happened. There are even websites that do this type of research for students and they may be able to point them in the right direction.The Beatles albums contain information about different songs and also different books they wrote. So the student would go over t o the website or library and see what they could find. From that point on, they could start writing about what they heard, read, and learned. They could talk about what they remembered and what they learned.In the same way, the Beatles essay topics are going to have to deal with life. They could talk about anything that was relevant to their lives such as anything they did, how they became famous, and how their music was a part of other's lives. These are all questions that students will have to consider when they are writing their first Beatles essay.The Beatles essay topics are going to require extensive research and background information. Of course, this is not a difficult task because many people did this kind of thing already. As long as the student has a good understanding of the Beatles and their music, then it will be easy to write about and listen to all of their music.

Studying Abroad Creates Better Students Essays - 1519 Words

Studying abroad creates better students There have always been various matters of concern in our modern society, and one topical issue is studying abroad. According to Scott (1998), studying overseas has become a global trend, especially in English – speaking countries. As a matter of fact, when people’s standards of living improve, they often think about increasing their knowledge so they could have a better life. To do that, they are eager to study for higher education (i.e: university education) overseas. However, everything has its advantages and disadvantages, and studying abroad is not an exception. To my way of thinking, the advantages of studying abroad far outweigh the disadvantages. This essay is divided into 3 parts. The†¦show more content†¦In addition, people often grow up thinking that their way of doing things is the only way or sometimes the best way, but living in a new culture helps students realize new way of solving problems, which make them feel more confident when facing all typ es of problems. What is more, students have to learn to take care of themselves. Students may do things they have not done in their home countries. These include cooking, cleaning, washing clothes, figuring out transportation, making living arrangement, organizing their lives independently, and so on. Overwhelming majority of international students go back home and they proud that they have become very self-sufficient. Students also have the opportunity to make life-long friends, whereby they get in touch with many new cultures. Jason Thornberg (IES Vienna 1994) wrote that the friendships he had made in Vienna, with both Americans and Viennese, remained some of his most cherished relationships. In other words, when exposed to a different societal and educational context, international students are constantly engaged in a reflexive process of change, adjustment and development through interaction with other people in the host educational and societal environment. A big disadvantage of studying abroad can be cost. Kaweck (2012) stated that depending on the country and the university which students are planning toShow MoreRelatedIowa State University Office Of The President1708 Words   |  7 PagesIntroduction Around 300,000 American students are able to partake in studying abroad each year (Klebnikov, Sergei). With over 7 billion people spread throughout the world we may think that experiencing places in our own county is seemingly impossible. However, today we have so many opportunities to travel the world as young people. Iowa State University has focused on giving students of all different backgrounds the ability to go out and experience the world. Analysis of Mission Iowa State UniversityRead MoreThe Advantages of Studying Abroad Far Outweigh the Disadvantages1161 Words   |  5 PagesThe advantages of studying abroad far outweigh the disadvantages. Discuss In today’s world, a considerable number of students are not limited to study in their local countries. Instead, they choose to study abroad. This phenomenon becomes a trend especially in recent years. A variety of different attitudes have been come up with on both sides of the question. It is in this background that this essay begins by outlining the arguments for students choose to study abroad and point to the problems withRead MoreChoosing A Quality Education Helps People Accomplish Their Dreams Through Their Experience Of School1224 Words   |  5 PagesEnglish 301B 23 September 2015 Studying Abroad Nowadays, having a quality education helps people accomplish their dreams through their experience of school. Study abroad is an ideal opportunity to seek adventure with the support network of an established program. It contains lots of experience, personal growth, and many other skills to be improved and sharpen their mind. According to the author of an article, â€Å"over the past 15 years, the number of Americans studying abroad has more than doubled† (Stengel)Read MoreWhy Students Should Study Abroad Essay1369 Words   |  6 Pages Today, the many different methods of educating students include, classroom learning, homeschooling, online learning, and studying abroad. Each method uniquely shapes and teaches students differently. Studying abroad and classroom learning, especially in America, hold factors proving beneficial to those pursuing their education. One reason why students should study abroad is because of academic opportunities the experience provides. Studying abroad allows them to explore and learn from themselves;Read MoreStudy Abroad Is Beneficial For All College Students Development1394 Words   |  6 Pagessignal to the reader how study abroad is beneficial to all college students development. The journals make it a point to say that the study abroad programs offered in universities are expanding and participation by students is increasing. Also stated, is professors that wish that their students who are excluded by their major from studying abroad to have a program that allows them to go abroad. This field of study is interesting because it positively affects the student s life afterward mainly withRead MoreAnalysis of Some of the Benefits of Study Abroad Essay1538 Words   |  7 Pagesabout the Middle East. The students from Europe, especially from America, are moving towards the Middle East Universities for educat ion (Vesely, 2005). They want to now the culture and language changes in the Middle East universities, especially in Jordan. Benefits of the Study Abroad: There are a number of education organizations in the world that working for the student exchange programs to enhance the harmony, peace and communication among the different people. The students that are above than 20Read MoreGoing Abroad to Study1272 Words   |  6 Pagesindividuals consider studying abroad as a way means of changing one’s view of the world, and as a chance to explore (Monroe 1). Many choose to study in developed countries that offer progressive education (Jasmine 5). Other students move to study for programs that are either not offered in their country of origin, or that are better than what is offered in one’s home country. Due to the fact that everything has its advantages and disadvantages, the process of acquiring education abroad has both its challengesRead MoreDisadvantages of Studying Abroad1348 Words   |  6 Pagesacademic study | 81% | 80% | 79% | 84% | 80% | Influenced subsequent educational experiences | 91% | 85% | 86% | 84% | 87% | Reinforced commitment to foreign language study | 88% | 83% | 85% | 90% | 86% | Intercultural Development | Helped me better understand my own cultural values and biases | 99% | 97% | 97% | 95% | 98% | Influenced me to seek out a greater diversity of friends | 94% | 88% | 89% | 86% | 90% | Continues to influence interactions with people from different cultures | 97%Read MoreScholarship Essay908 Words   |  4 PagesInternational education would be to create a scripted journal. This journal would be filled with practicing of my experiences of what I will learn in a different country. I hope to present scripted journal with friends, staff, and others at my home school as well to others to the international program center as a way to promote my studying and career choice in a different region. My artistic careers are an easy way to catch people’s attention, so the goal will be for students to be interested in the artsRead MoreAcademic Achievements And Social Adjustments Among International Students1665 Words   |  7 PagesInternational students face a variety of adjustments while studying in the United States. Researchers have provided an understanding of the kinds of adjustments international students have while adapting to university life, and one of the most discussed adjustments international student faces is with social adjustment (Andrade, 2014). Social adjustment is an effort made by an individual to cope with standards, values and needs of a society to be accepted. It can be defined as a psychological process

An Icon of American Expansionism Essay - 1092 Words

As a nation born out of the desire to reject despotic rule and reinvent a new, non-Eurocentric model of the nation state, Americans during the nation’s nascent decades subscribed to a notion of anti-imperialism and relied upon a closed door approach to national foreign policy. Yet simultaneously, the United States engaged in acts of global expansion throughout the 18th and 19th centuries, and by the arrival of the 20th century, the nation had reached an ideological crossroad. Following a series of foreign conflicts which left America as an active participant in global expansion and a growing world power, by the conclusion of the 19th century, the nation was forced to determine whether or not it would permanently adopt a national doctrine†¦show more content†¦When examined closely, the illustration achieves this objective by clearly presenting distinctly domestic American elements and subsequently gives them critical agency through â€Å"their insertion into underlyi ng cultural and political patterns† . Without the artist’s careful attention to detail, the subject, a white, well-dressed seemingly upper class female, would have no inherent cultural and visual link to an American identity; yet when the image is injected with distinctly American elements, the cartoon is able to gain basic comprehension on a universal level. Indeed, the domestic presentation of this blatantly American subject, with its American flag dress, American eagle pendant, and American battleship bonnet, must be wholly highlighted and ingrained into the viewer’s perception in order to establish the thematic parameters around which the artist will seek to convey the image’s deeper social commentary. Consider then that while the physical subject of the piece has been identified as American, that is only the preliminary step in uncovering the image’s intended meaning; the actual ideological subject of the image lies not in any physical object but rather in the discussion that is created by the framing of those objects within â€Å"the entire system of significance that encompasses them.† The female subject merelyShow MoreRelatedEssay On Wilderness And The Frontier1421 Words   |  6 Pagesthe frontier and wilderness an uninhabited land of opportunity; second, new historians challenged Turner and claimed wilderness and the frontier were merely constructs of society; lastly, concepts of the frontier and wilderness expanded past the American West—into space and the future. Each of these perspectives shaped the general narrative of the West. First, Turner’s frontier thesis influenced perceptions of wilderness and the frontier. 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As a result, manyRead MoreRussian Politics Final Questions On The Soviet Revolution3732 Words   |  15 Pagesevents, but also for the shattering of the myth of the â€Å"Father Tsar† to many Russians-undermining the legitimacy of the Russian throne. When a group of peaceful petitioners were led by Father George Gapon—men, women and children amongst them, carrying icons and pictures of the Tsar, they were met by security officials in front of the palace. The address issued by the petition ers is most revealing in which they make a supplication to the Tsar, stating â€Å"Lord, we workers, our children, our wives and ourRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesand Paul Buhle, eds., The New Left Revisited David M. 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Lesson Plan Form Four Persuasive Speech free essay sample

Firstly, teacher invites students to identify and attach language features to appropriate example on the whiteboard. Then, teacher will check the answer by explaining the language features involved in persuasive speech as well as prompt students to I I give more examples. Then, teacher will show a video of persuasive advertisements which produced by other students. After that, students work in I I I group for Dragons Den task. Students will deliver their persuasive presentations that include the language features to promote their assigned I I lobe.Finally, the class will vote for best group persuasive presentation as well as discuss the effectiveness of the language features used. I I Learning Outcomes: I Level: interaction by: 11. 2 Level 1 I in conversations and discussions. 1 11. 2 Take part in social I(vi) Participating in a conversation. Different audience by: 1 12. 3 Presenting information to 12. 3 Level 3: I revising and editing drafts, and checking accuracy of Applying process writing skills by: a. We will write a custom essay sample on Lesson Plan Form Four Persuasive Speech or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Discussing the topic with teacher and peers I punctuation, and grammar. Riding out an outline. Creatively and imaginatively by: land Jotting down ideas; b. 1 13. 2 Express themselves 13. 2 Level 3: I I(a)traumatizing texts and role-playing characters; I(iii) Composing simple poems, stories and dialogues ATA level suitable to learners. I Learning Objectives: I By the end of the lesson, students should be able to; I Provide and deliver persuasive presentations by using persuasive language features appropriately to promote assigned object. I Analyses other groups presentation as well as the effects of language features used by voting for the best group. I I Content: I Persuasive language features, useful connectors and persuasive phrases. I I Resources/Materials: I Persuasive language features matching activity, Power Point Slides, Video, Teacher-prepared materials/objects for persuasive I I I presentation. I Context of Lesson: I Persuasive features in speech writing (Repetition, list of 3, statistics/facts, personal pronouns, rhetorical questions).I I Previous Knowledge: I Students have learned how to recognize, identify as well as analyses persuasive techniques used in advertisements and commercials. I I Moral Values: 11)Creativity 2)Cooperation 4)Critical Thinking I I Educational Emphasis: Intelligences 3)Preparation for the real world 3)Confidence 11)Thinking skills 2)Multiple Future Studies: Individual writing activity) I I Teaching Procedure: I Persuasive and Argumentative Speech/Debate/Forum I Stage: I Timing: I Activities: I Set Induction II.Teacher asks students to say a number 1 to 5, continuously repeating the cycle until every student has done so. Every I Student need to remember their own number since it will determine their group. 15 minutes 12. Teacher invites volunteer from each number to match persuasive features on whiteboard with correct examples. The I volunteers get the chance to choose an object on the teachers table. 13. Teacher discusses answers of the matching exercise as ell as explaining each of the persuasive language features. *Promptly Students to give more examples and write them on whiteboard.

Self Siddhartha Vs. Heinrich Essays - Spirituality, Allegory

Self? Siddhartha Vs. Heinrich Finding one's ?Self? Siddhartha vs. Heinrich As human beings, we sometimes can not synchronize our minds and souls. When we are at our success of knowledge or intellect, we blind our mind with our ambition, which comes along in reaching the knowledge or intellect. As a young Brahmin, Siddhartha, has been taught that Brahmin is the soul of Atman or the 'Only One' (Chapter 1, page 5). It means that Brahmin is the highest position beside the Creator. This intellect alienates Siddhartha's 'Self'. He does not think that his superior's 'Self' will give him salvation. Siddhartha thinks his 'Self' conquers himself. He wants his 'Self to die to find wisdom and spiritual knowledge. Rather than searching for his soul, Siddhartha attempts to destroy his 'Self' through suffering of sermonic asceticism. He sees that Samana's knowledge might lead him to his salvation. In page 11 chapter 2, we read: ...had one single goal--to become empty, to become empty of thirst, desire, dreams, pleasure and sorrow--to let the Self die. No longer to be Self, to experience the peace of an emptied heart, to experience pure thought... Although Siddhartha does the scourge, he does not find his salvation. He discovers his torment, which is only escaped from the 'Self' for temporarily. Again, Siddhartha rejects and leaves the Samana ascetic knowledge. Siddhartha ends his knowledge quests: Brahminism, Samanic asceticism, and Buddhism. He turns to the use of his senses in finding his goal. His main goal is to be his 'Self'. His sense of 'being' is isolated by his knowledge. He realizes that he does not know his 'Self' which he has spent his life avoiding. He vows him self to explore the 'Self'. The second step of Siddhartha's journey is realizing that although he has knowledge, knowledge is not enough without experience. Experience can be gained through practicing knowledge. Also he realizes that thought and sense must be used together to find the way. He meets with Kamala whose beauty and intelligence overwhelms him. Kamala's observation and sensitiveness help Siddhartha to develop his sense of love. To pay for her lector, he has his think, wait, and fast(chapter 5 page 46). With Kamala's help in another lecture, he gains the combination of the simplicity and intelligence. As he grows older, he makes a friend with Vasudeva, the river's man. Their life is near to the end of the harmonization of the universe. Siddhartha learns another secret with Vasudeva's help, that if one is to listen long enough to the river, he will hear all of the voices of the universe. Another secret is that if one listens even more carefully, all the voices blend in to one sound 'Om'. He hears the universal within the 'Om'. When Siddhartha works as a river's man, he learns that Kamala has a son from him. When Kamala is dying in Siddhartha's hand, he is not ruined by the sorrow. But love for his son ruins him badly. Siddhartha learns human experience that his son is resembled of the love and the brother hood of man. His son rejection is so painful that it reduces his humanity. Again, we see the difference between the path of knowledge and wisdom. In the last part he finds his true 'Self'. Siddhartha says (chapter 12, page 116): I learned through my body, and soul that it was necessary for me to sin, that I needed lust, that I had to strive for property and experience nausea and the depths of despair in order to learn not to resist them, in order to learn to love the world... He discovers that all has been harmonious and unified. A man who seeks a goal is one who seeks something in the universe for the 'Self'. Since a man has potential to be within the universe, he has potential to simulating the good, the evil and all the morals in between. Wisdom is difficult to speak. In the autumn of 1939, Heinrich Harrer, the famous Austrian mountaineer, and a team led by his countryman Peter Aufschnaite, set out to climb Nanga Parbat, one of the highest peaks in the Himalayas. The self-centered Harrer, whose sole preoccupation is the achievement of fame and glory, will experience an emotional awakening as

A Research Report on Marketing Strategies of the Business Essay Example

A Research Report on Marketing Strategies of the Business Essay Example A Research Report on Marketing Strategies of the Business Essay A Research Report on Marketing Strategies of the Business Essay A Research Report on Marketing Strategies of the Business| Muhoo [Pick the date] | Table of Contents 1Introduction2 2Market ProfileError! Bookmark not defined. 3Macro-environmental Analysis of Victoria’s Basement3 4Micro-environmental Analysis of Victoria’s Basement4 5Market Segmentation5 5. 1Demographic Segmentation:5 5. 2Psychographic segmentation:6 5. 3Behavioural segmentation:7 6Target Market7 6. 1Purchasing Pattern and Purchasing Power7 6. Brand Positioning Based on Target Segment8 7Marketing Mix9 7. 1Product9 7. 2Price9 7. 3Promotion9 7. 4Place9 7. 5Process10 8Recommendations10 8. 1Use of Technology10 8. 2Customer Service10 8. 3Store Decoration10 8. 4Advertising about Expansion11 9Conclusion11 10References12 * Executive Summary Victoria’s Basement is a small business which started its journey in the Queen Victoria Building and successfully grew into its current status of holding 5 locations around Sydney of significant sizes.From an outside perspective it is easy to conclude that the main ingredient of the success of Victoria’s Basement is its prime location in the Queen Victoria Building. However, a detailed research into various marketing aspects of the business reveals that the store’s product mix, target market, and promotions are significant contributors to the success of the store. A macro-economic and micro-economic analysis of Victoria’s Basement reveals that the business has utilized some of the main advantages of being in Sydney CDB area and being close to railway station has given it additional exposure to its customers.It also shows that technology is the business’s main opportunity to grow and that the threat to the business from rival businesses is the biggest threat to the business. Also, studying the market segments suggest that tourists and adults of age range 20-35 years are the target market segment of the business which is also being assisted by online selling strategy. Exploring the marketing mix of the business detailed its business marketing strategies and illustrated how each aspect is playing role in the current success of the company.Finally, based on all the research done, some recommendations have been made on what are some of the aspects that the business could improve on. Use of technology, improvement of customer service and increasing advertisement about other locations than the QBV store are the main areas of improvements to the company. Introduction Victoria’s Basement is a business whose large comic advertising signs grab attention of any pedestrian walking through the Queen Victoria Building, a historic building that gets the most foot traffic among all the buildings around the Town Hall area of the Sydney CBD.Victorias Basement has been well established for over 10 years, However the foundations were laid more than 20 years ago when the Kalanderian Brothers opened their first Mr Tablecloth store on November 1986 in Sydneys historic and restored Queen Victoria Building. This research is carried out on the business atmosphere, marketing strategies, marketing mix and target market of Victoria’s Basement, with a recommendation based on those studies about any further improvement that the business can make to attract more consumers.The company definitely has gained some forte by being in a prime location, where it gets at least 50% of the foot traffic from Town Hall railway station. Town Hall is Sydneys second-busiest station on the CityRail network. About 70,050 people move through the station each weekday and the number is increasing every year (Malkin amp; Dick, 2005). Also, Victoria’s Basement has expanded its strength in the market because of its product mix, exposure to different market segments and advertising strategies. Macro-environmental Analysis of Victoria’s BasementIn this part of the report, the marketing environment would be discussed in brief for the Victoria’s Basement. The PESTEL framework could be adapted to analyse the macro-environmental forces for the company. Table 1: Macro-Environmental Analysis for QVB Factors| Descriptions amp; Analysis| Political amp; Legal| * Free trade policies of multiple countries could provide QVB [hence, Victoria’s Basement] good busin ess opportunities for exporting their products to the foreign markets (Whaples, 2011) and also importing products at cheaper rates. Legal regulations including taxations, consumer protection legislations, and employee protection legislations in NSW would also matter in deciding how business is operated. If Victoria’s Basement is considering expanding to other states, the business will also encounter difference in taxation and local legislations to adapt to. | Economic| * Global economy recovered from the financial crisis had allowed the buying power to increase (Coffee, 2012). Therefore, more people are able to spend on luxury home wares and kitchenware. Global high level of unemployment would still make the costs for labour lower than expected (Coffee, 2012). Therefore, Victoria’s Basement can employ people at lower rates, hence reducing the fixed cost of operating business. Also, the imports are remaining cheaper due to cheap production labour from other countries. | Socio-Cultural| * Emergence of DIY (Do It Yourself) allowed more consumers to be more in favour of cooking and baking at home (Pearce, 2012) * Emergence of usage of social media in the current society had allowed social media to be the newest and very efficient marketing tool. Emergence of online retailing allowing retailers to develop new sales channel within the global market. | Technological| * Increased RFID technologies with electronic price labels allowing customers’ self-service in the retailing stores (Hancke, 2011) which the store is not utilizing yet. Also the store is not yet using anti-theft devices. * The more advanced information and communication technology (ICT) and transportation technology could allow globalization to be more possible and management being more efficient and cost-effective. Micro-environmental Analysis of Victoria’s Basement In terms of the micro-environmental analysis, the Porter’s Five Forces framework could be adapted for th e company. Table 2: Micro-Environmental Analysis for QVB Factors| Descriptions amp; Analysis| Buyer Power| Medium. The bargaining power from customers would be strengthened from the increasing competition in the market providing the similar products in the industry, and the buyers’ switch costs for different brands would be low.On the other hand, the bargaining power from customers would be weakened from the fact that there was no buyer association established in the world for the industry. | Supplier Power| Low. The bargaining power from suppliers would be lowered because there were multiple suppliers for the materials and services (steel, plastics amp; business services such as logistics) in the market, and the switch costs for suppliers would not be high. | Threats from New Entrants| Medium.The threats from new entrants would be strengthened because there were no barriers set for in the market and the capital and technological requirements were low. On the other hand, the threats from new entrants would be lowered because the market is matured with stable growth of the consumption of products being sold by Victoria’s Basement| Threats from Substitutes| Low. There was very low threat from the substitutes because the number of substitutes is restricted in the CBD area for similar product mix.Woolworths Group and Coles Group also sell kitchen and home wares but the diversity of product is significantly low in comparison to Victoria’s Basement. | Threats from Rivalry| High. The threats from rivalry is strengthened because the number of competitors in the global market is large, and multiple retailers, such as large retailers (David Jones, Myer etc. ) and specialized retailers (Ikea, Harvey Norman, etc. ) are all competing in the market. Product differentiation was low with products providing the similar functions, and the switching costs for customers from different brands would be low.Therefore the threats from rivalry are high. | Market S egmentation In order to develop a marketing strategy, it is very important for a company to understand its exposure to customers. If the company can understand its customer base then only it can plan its business and marketing strategy as well as what their target consumer sector would be. Victoria’s Basement has exposure to consumers according to the basis of Demographic, Psychographic and Behavioural patterns. They have segmented their products and positioned them according to consumer segments.The purpose of the dividing the market into small segments is to make it simple to address the needs of smaller groups of customers and try to analyse that different products are being carried to appeal to consuming habits from different segments. We can categorize the market segmentation for Victoria’s Basement consumers into three different bases: Demographic Segmentation: Every year, more than 2 million international visitors come to the Sydney metropolitan area. It is esti mated that a further 483,000 people travel to the city on any day to shop, be educated, conduct business or simply to be entertained.This is in addition to the 385,000 people who arrive every day to work in the local area. More than a third of these working people are classed as professionals, with another 17% of them classified as managers (City of Sydney, 2013), which justifies their ability to be attracted and ability to purchase quality and luxury home ware and kitchenware brands. The median age of the City resident is 32, which is 3 years below the average for the rest of Sydney. Almost half the Citys residents are aged between 18 and 34.Two-thirds of the population increase in the past 5 years has occurred in this age group. From the above statistics, the exposure of a typical business in Sydney CBD can be approximated as presented in Figure 1. As we can see, the largest consumer group that Victoria’s Basement has exposure to is the 45% group which is the age group of 2 0-34 old Young Adults and Visitors. Figure 1: Demographic Segmentation of a business in Sydney CBD Psychographic segmentation: Psychographic segmentation refers to dividing the consumers into groups based on personality, value, social class and lifestyle.Victoria’s Basement has products that are appealing to lifestyle of the sophisticated multicultural consumers, as Sydney has a huge amount of visitors who come to visit city every day for shopping, relaxation and even for entertainment. On average, individual residents in the City earn a weekly median wage of $717, compared to $518 elsewhere in Sydney. A quarter of residents aged 15 or more have a weekly income of over $1300 a week, while another quarter receive less than $250 per week (City of Sydney, 2013).Therefore, Victoria’s Basement can attract those customers that are choosy, maintain high social status and stylish daily life but also those who want to maintain a stylish standard of living but are in financial c runch. As it is a commercial area, it is very easy to target both stylish luxurious and also stylish but economic customers. As a result we see that victoria’s basement has salt and pepper sets that are $4 a set and also designer salt and pepper sets that are $39. 95 a set (Victorias Basement, 2013). Behavioural segmentation:Behavioural Segmentation refers to splitting customers in terms of buying patterns based on occasions, uses, and benefits. Victoria’s Basement is not only a very popular shop but also a mark of tradition in Queen Victoria Building (QVB). The QVB itself arranges different entertainment events to attract tourists and city visitors which add to the image of QVB. The people who visit QVB due to special occasions are mostly visitors. It is a behavioural pattern that when people become part of a special event, they want to bring back a token as part of their experience.So, visitors think that because they had been to a historic building, they need to buy at least something that would remind them of their visit; hence, they end up buying products from the most historic store in the QVB, Victoria’s Basement. Target Market Based on study of the different market segments in the above discussion, it can be concluded that the age group of 20-34 years old are the main demographic target of Victoria’s Basement. Psychographic and behavioural pattern of this age group suggest that visitors and comparatively wealthier residents living near city area form the majority of the target consumers of Victoria’s Basement.In the next discussions we will discuss more in depth about the behaviour and buying pattern of these target segments. Purchasing Pattern and Purchasing Power It is necessary to classify the target segment in order to identify those with sufficient purchasing power, authority, and willingness to buy. Based on that, a Victoria’s Basement should strategize their marketing mix. Usually women make 90% of home improvement decisions and they can pay for quality and variety of products. Based on that we can estimate that majority of the target consumers are female.In addition to that female from other age ranges (35+) also add to the gender segment. Women are more likely than men to express concern about consumption’s broader impacts and to act upon those concerns’ (Luchs amp; Mooradian, 2012), which justifies the necessity of Victoria’s Basement to pay attention to quality and brand. Workers in Sydney get the second biggest bang for their buck in a survey of prices and earnings in 73 cities, conducted by the global investment bank UBS. The results show that Sydney ranks second only to Zurich in domestic purchasing power the quantity of goods and services you can buy with the average wage.Sydneys relatively high wages and moderate costs explain the surprise ranking (Irvine, 2009). Compulsive buying is a prominent behaviour among this target segment of 20-34 years old a dults. The Australian Bureau of Statistics shows that the total balance on credit and charge cards has risen an average of 17 per cent over the five years since 2002 and the Australia’s credit card bill has hit a record $42. 698 billion in December 2007. In today’s society, status is regarded through the ownership of status products rather than through personal, occupational, or family reputation.Thus, in their effort to come out best in this social comparison and possession, individuals must demonstrate their social power by displaying their wealth through the ability to purchase goods and services (material objects)’ (Phau amp; Woo, 2008). Keeping the above behavioural patterns in mind and also the fact that there are more than 20,000 retail stores in the Sydney CBD area (City of Sydney, 2013), Victoria’s Basement need to pay attention to the right pricing pattern with facilities to pay through credit cards to keep their target segment loyal to the stor e.Brand Positioning Based on Target Segment Victoria’s Basement has had an interesting history in Australian retailing from its poor beginnings in 1986 to its new position entirely riding on the tourists pouring into the city. The shop run their peak business during summer time as a lot of tourist come to Sydney during that season. The contents of the shop are such that it also attracts people other than tourists. That is how they run their business during all seasons.During off season, they try to remain in focus by advertising 80% off’, One Day Offers’, Super Saturdays’, Secret Sales’, half yearly Stock take’ and Mid-Season sales’ in addition to catalogue offers to keep their sales floating and to keep the Brand Equity up. Moving forward, the team at Victoria’s Basement is trying to limit their dependence upon price based promotions, which have been slowly damaging their brand positioning, and return to status of a premier re tailer brand. Recent survey has shown that people want the souvenir shop in delocalized area.In that realization, they have opened 5 shops in suburbs which are away from the city but close to where households are. They have also started selling their items online over the internet. Their popularity is increasing day by day hence their business strategy is changing because becoming more available within the reach of general people will maximize their customer base. It will regain their ability to project a more sophisticated image and targeting more sophisticated consumers. Marketing Mix Product Victoria’s basement is popular for its product brand line-up.If we compare in the marketing mix framework then we can find that its wide range of products are all of very popular brands, which is one of important reasons for its rapid success. Brand automatically ensures that the product quality is also really good. Some of the popular brands in their collection are Wedgwood, Royal Dou lton, Villery and Boch, Waterford, Dan Samuels, and many more. Branding can build an expectation about the business services or product and can encourage the business to maintain that expectation, or exceed them, bringing better products and services to the market place.Presentation of their product is a important part of good marketing which is one of the areas of improvement that Victoria’s Basement has to note. Currently because they have a lot of products but limited sales area, the presentation in QVB store is more like a basement bargain store. However, their other stores have much better product presentation. Lastly, their return policy is very simple like other big retail giants. Price Price is the most important part of their continued allegiance from targeted customers. Victoria’s basement offer cheaper price than any other business with the same product.This made them popular in the short period of time. They have a wide range of discount which starts from 1 5% to 75% (approximate). This magnetize customer more towards this shop. However, they need to keep in mind that extreme low pricing sometimes damages the brand value. Promotion Victoria’s basement is very advanced about their business promotion. As mentioned earlier, they maintain sales promotion in special events such as charismas, New Year, mother’s day etc. As part of advertising their promotions, they distribute catalogues all around the city area and nearby residential areas as well.Also, they have big sale events at every store opening, promoting new business entry in that area and informing customers about their entry. Place Victoria’s Basement originated from their prime and most important location in Queen Victoria building. According to Sydney Morning Herald in 2005, Town Hall is Sydneys second-busiest station on the CityRail network. About 70,050 people move through the station each weekday and the number is increasing every year’ (Malkin amp; Dick, 2005). Even if half of these people walk through the QVB as of 2013, we can estimate that the QVB store has exposure to more than 40,000 foot traffic per day.Since 2002, Victoria’s Basement expanded to areas like Auburn, Artemon, Castle Hill and Alexandria which are densely populated residential areas but these households have above average income and more space inside the house. Obviously, homeowners with expendable income will be attracted to shop in such store if it is conveniently located within their reach. Process Victoria’s Basement is only using traditional POS terminals that are not interconnected among all other stores or to their supply chain management.As a result customers have to wait in long queues and can only shop what is available at that store. However, Victoria’s Basement is also offering online selling with option of bridal registry. This is definitely a good process to reach customers that are too far away or too reluctant to travel to their stores. Also, it opens their consumer base to gift-shoppers, specially when people use the bridal registry facilities. Recommendations Use of Technology The biggest area of improvement that Victoria’s Basement has is in its use of technology.They are not using any anti-theft device, making the merchandise prone to vandalism. Even though they have security guards in store, considering the fact that their target consumers are majorly tourists, it might be highly uncomfortable and depreciatory to customers that are not use to bag-check culture in Australia. Also, since they have expanded to multiple branches, they need to improve on their supply-chain management by incorporating IT to be able to assist customers with better information about product availability. Customer ServiceVictoria’s basement is employing very small amount of customer service representatives in the stores for which customers are often unable to decide which product to purchase. Also, since majority of their target consumers are tourists, the customer service should be able to advice purchases. For example, items with liquids in them of more than 300ml will not be allowed to pass through screening if placed in hand luggage, purchase of more then $300 in a single receipts will make them eligible to get tax refund at the airport while departing, etc. Store Decoration This recommendation about store’s decoration is mostly applicable for the QVB tores. Due to lack of space, the products are placed on the floor and shelves in a very compressed pattern, allowing limited area for shoppers to walk, stand to look at products, and move with strollers/wheelchairs. Only based on lack of accessibility, customers often prefer to go to other bigger brands (David Jones and Myer), although the price is cheaper in Victoria’s Basement. Also, if customers accidentally bump to a shelf or a product that is fragile, they often end up breaking or damaging the product. The store often makes the customer pay for the broken product, causing dissatisfaction among customers.Advertising about Expansion Until this research was carried out, none of our group members were aware of the fact that Victoria’s Basement has 4 other locations that are even bigger than the QVB store even though some of us have shopped at the store many times. This is evidence of the fact that Victoria’s Basement doesnot have enough advertisement going on to promote their other locations. Promoting other locations in the QVB store might be a good strategy for the business since some customers go to the QVB location in the belief that they cannot get such items at a place closer to them for that comparable price.Conclusion With minimal expense of advertising, technology, and employee engagement, Victoria’s Basement has been successfully able to increase their brand equity to become a considerable competition in the homeware/kitchenware market. They have marketing advanta ge of being in prime location and having been associated with image of a historic building as Queen Victoria Building. However, to be able to continue its growth at the present globalised market, they need to move towards technology and customer service to give better retail experience to shoppers while retaining its Brand image.

Power Definitions and Examples in Sociology

Power Definitions and Examples in Sociology Definition: Power is a key sociological concept with several different meanings and considerable disagreement surrounding them. The most common definition comes from Max Weber, who defined it as the ability to control others, events, or resources; to make happen what one wants to happen in spite of obstacles, resistance, or opposition. Power is a thing that is held, coveted, seized, taken away, lost, or stolen, and it is used in what are essentially adversarial relationships involving conflict between those with power and those without. In contrast, Karl Marx used the concept of power in relation to social classes and social systems rather than individuals. He argued that power rests in a social class’s position in the relations of production. Power does not lie in the relationship between individuals, but in domination and subordination of social classes based on the relations of production. A third definition comes from Talcott Parsons who argued that power is not a matter of social coercion and domination, but instead flows from a social system’s potential to coordinate human activity and resources in order to accomplish goals.

Segmentation targeting positioning (STP) Essay Example | Topics and Well Written Essays - 250 words

Segmentation targeting positioning (STP) - Essay Example A company should consider that it is challenging to meet the needs of every customer. Therefore, it should fashion a product that may partly cover the needs of the customers if not all. It is somehow dodgy because many customers prefer goods or services that cover their needs wholly (Kotler, 2010). This might result in poor sales of the goods or services. Targeting markets is significant because the company is able to identify the information it had missed about the product. Through this, the company is able to identify would-be customers who would buy the product. The company is able to realize areas to improve on to realize more profit. According to Nykiel (2007), a company should guarantee that its product is distributed to places that it can endure competition. This can be achieved through intense thoughtfulness of the customers’ preferences. A company should consider that customers are influenced by different factors. There are those who are focused on taste and lifestyle while others observe their religious inclination. It is therefore indispensable for a company to choose places that will favor their products in terms of customers needs (Capon, 2009). For any company to survive antagonism in the market, it should consider apposite segmentation. This will guarantee that the company target all potential customers and maximize its proceeds. Although it is not possible to gather all the needs of every purchaser, the company should surface with strategies that will gratify the needs of every customer partly, if not

Radio Frequency Identification(RFID) Chip Research Paper

Radio Frequency Identification(RFID) Chip - Research Paper Example It is not merely businesses or trade that utilizes the admirable invention. Healthcare industry and departments like defense or investigation also take advantage of this invention. The impact of RIFD is exciting as it is widely accepted and handled for different purposes. However, there are positive and negative impacts or influences of this modern technology on individuals and society as a whole. Initially, considering certain positive impacts of RFID in business management sector is relevant. Business functions normally encounter problems every now and then since it involves greater complications in information sharing. The RIFD chip is the consolation in times of difficulties associated with handling functions that are beyond human control and capacity. As pointed out by Lin and Teh-Hsing, the greater reliability of such radio frequency identification is that it assists in maintaining clear data and information along with the identification process (13). Moreover, the information collected is more reliable and much more valuable as the operation or system solely depends on the radio wave which is entirely a technical process. Apart from this, in supply chain management also it plays a remarkable role. Being the source and summit of business industry, the technology boosts the system of management in various ways, namely, â€Å"in manufacturing, warehousing/distribution centers, logistics and retailing environments† which are the essential areas of high recognition and importance (as qtd in EPC Global). Furthermore, the department of health and defense are benefited much from this invention when it is applied effectively in respective fields. First of all, for detecting animals and other human features are sought by the informative waves. Attaching such kind of chip eases the difficulty in understanding and analyzing the factors carefully. Similarly, RFID is major equipment used in defense or investigation sector. During the Second World War, radar was used to collect the information and activities of the rivals. As the developed form of radar today, the Radio Frequency Identification contributes significantly toward knowing the subversive activities undertaken by neighboring and rival nations. And, this magical invention is beneficial in tracing many of the cases of theft. It was a common issue prevailing in the business world that when companies experienced huge loss, most of the goods or items had been found stolen. The impact of RFID is so magnificent that it traces any such activities existing in business field. According to Sennewald, and John, it was not merely the money which was stolen but the documents and other important files which resulted in crisis (15-16). On the flip side, the adverse effects of RFID cannot be ignored or neglected. One of the main drawbacks of this waves system is nothing but it prevents privacy. The collected information or the details of other companies and their activities can be easily accesse d or tracked through this wave processing. Therefore, the business organizations find it hard to keep any secrecy related to its different management or operation tactics and techniques. Evidently, this information would assist the governments and higher authority to interfere in the activities of the private firm or organization headed by individuals. Inconsistency is the other matter of concern as the retailers often fail to have such an establishment of

Bipolar Disorder in Adolescents Essays -- health, spectrum disorder

Case Study In this paper, I will present a case study in which I will describe the struggles of living with an adolescent diagnosed with bipolar disorder. I will discuss the case, the family relationships, the causes and diagnosis, and the treatment options currently available to those with bipolar disorder in general. The purpose of my paper is to make the reader aware of what goes on in the life of an adolescent with bipolar disorder type II. VR is a vibrant, beautiful, fun loving 17 year old. She is witty, creative and has a deep passion for dance. Over the last couple of years however, there are many times when she becomes so sad that it is difficult for her to function. She will go to sleep immediately after school and still have a hard time getting up in the morning. My parents have received numerous phone calls from her teachers advising us that she will fall asleep in class and this is after having slept 12 hours the prior night. During these times of sadness, VR refuses to talk with her friends. In fact, she refuses to talk to anyone or do any of the activities she so thoroughly enjoys. VR also has times when she is extremely full of energy and nothing stops her. Although this doesn’t happen as often, this excess energy is much more extreme than normal adolescent behavior. When she experiences these bouts of excess energy, VR talks non-stop. She talks so fast that people have a hard time comprehendin g what she is saying. It is during these episodes that she will go nights without any sleep and still function normally. In addition to days of complete sadness or excessive energy she also has to deal with erratic menstrual cycles. During these times, she gets extremely bad headaches, throws up, and bleeds qui... ...ents. Journal of Child Psychology and Psychiatry, 1, 439-449. Lewinsohn, P.M., Seeley, J.R., & Klein, D.N. (2003). Bipolar disorders during adolescence. Acta Psychiatry Scan, 108(418), 47-50. Miklowitz, D.J. (2007). The role of the family in the course and treatment of bipolar disorder. Psychological Science, 16(4), 192-194. Morris, C.D., Miklowitz, D.J., & Waxmonsky, J.A. (2007). Family-focused treatment for bipolar disorder in adults and youth. Journal of Clinical Psychology, 63(5), 433-445. Sullivan, A.E., & Miklowitz, D.J. (2010). Family functioning among adolescents with bipolar disorder. Journal of Family Psychology, 24(1), 60-67. Wilkinson, G.B., Taylor, P., & Holt, J.R. (2002). Bipolar disorder in adolescence: Diagnosis and treatment. Journal of Mental Health Counseling, 24(4), 348-357.

Against School Uniforms Essay

I understand that many schools around the nation wear uniforms for a good reason. Such as if kids could not purchase enough clothes normally. I completely respect that and the schools which choose to do so. However, I do strongly believe that children have the right to wear whatever they want to school as long as it is appropriate. I myself have never attended a school in which uniforms are required. But I do know kids who have and a lot of them say they don?t like it. I mean I can see why. Who wants to wear a school uniform every day? For kids who go to schools that require uniforms, there is no style present. Everyone looks the same. In a normal school where kids can where whatever they want, sometimes you can tell if someone is having a good day or not. You can learn things about people just by looking at how they dress themselves. Someone?s personality is represented by their outward appearance. I bet that whoever decides to make a school have uniforms went to a school that did have uniforms as a kid and just never realized how much better it would have been without uniforms. If that person went to a school without uniforms as a child, they never would have made a school have it required. Seriously, for all you people that thinkschools should have uniforms, think back to when you were in high school or grade school. Did you really want to have a uniform to wear to school? Did you really hope that everyone wore the same exact thing every day? Did you wish back then that when you woke up in the morning to go to school, everyone would look and act and be the same? No, I don?t think so. You wanted to express yourself and see what people were wearing each day. You liked style. But now that your job makes all the employees wear the same thing, you want to drag everyone else down with you. Just because you have to suffer, doesn?t mean everyone else has to as well. I mean think about it. Other than a few exceptions, school is basically the only time in your life when you can dress freely in a work environment. I want to make that count and express myself while I still can. For me at least, that right will be taken away in a few years. But for kids who have always had to wear uniforms, they never even had that right. So I say if you don?t give kids the right to wear what they want while they learn. Then you don?t have the right to teach them.

Know More About Consonant Sounds and Letters in English

A consonant is a  speech sound thats not a vowel. The  sound of a consonant is produced by a partial or complete obstruction of the airstream by a constriction of the speech  organs. In writing, a consonant is any  letter of the alphabet except  A, E, I, O, U, and sometimes  Y. There are 24 consonant sounds in English, some voiced (made by a vibration of the vocal cords) and some voiceless (no vibration). Consonants Versus Vowels   When spoken vowels have no obstruction in the mouth, as opposed to consonants, which do. In his book Letter Perfect, the author David Sacks described the difference between speaking consonants and vowels this way: Whereas vowels are pronounced from the vocal cords with  minimal  shaping of expelled breath, consonant sounds are created through obstruction or  channeling  of the breath by the lips, teeth, tongue, throat, or nasal passage.... Some consonants, like B, involve the vocal cords; others dont. Some, like R or W, flow the breath in a way that steers them relatively close to being vowels. When consonants and vowels are put together, they form syllables, which are the basic units of pronunciation. Syllables, in turn, are the foundation of words in English grammar. Phonetically, however, consonants are much more variable. Consonant Blends and Digraphs When two or more consonant sounds are pronounced in succession without an intervening vowel (as in the words dream and bursts), the group is called a consonant blend or consonant cluster. In a consonant blend, the sound of each individual letter can be heard. By contrast, in a consonant digraph,  two successive letters represent a single sound. Common digraphs include G and H, which together mimic the sound of F (as in the word enough), and the letters P and H, which also sound like an F (as in phone). Silent Consonants In a number of cases in English, consonant letters can be silent, such as the letter B  following M (as in the word dumb), the letter  K  before  N  (know), and  the letters B and P before T (debt and receipt).  When a double consonant appears in a word,  usually only one of the two consonants is sounded (as in ball or summer). Stop Consonants Consonants can also serve as a means of bracketing a vowel, stopping their sound.  These are called  stop consonants  because the air in the vocal tract is completely stopped at some point, usually by the tongue, lips, or teeth.  Then to make the consonant sound, the air is suddenly released. The letters B, D, and G are the most frequently used stops, though P, T, and K also can serve the same function. Words that contain stop consonants include bib and kit. Stop consonants are also called plosives, as their sounds are small explosions of air in the mouth. Consonance Broadly,  consonance  is the repetition of consonant  sounds; more specifically,  consonance  is the repetition of the consonant sounds of accented syllables  or important words.  Consonance is frequently used in poetry, song lyrics, and prose when the writer wants to create a sense of rhythm. One well-known example of this literary device is the tongue twister, She sells seashells by the seashore. Using A and An   In general, words that begin with vowels should be introduced by the indefinite article an, while words that start with consonants are set off with an a instead. However, when the consonants at the beginning of the word produce a vowel sound, you would use the article an instead (an honor, a house).