7 Tips for Writing a Film Review

7 Tips for Writing a Film Review 7 Tips for Writing a Film Review 7 Tips for Writing a Film Review By Mark Nichol When I wrote for my college newspaper, one of the assignments I enjoyed most was writing film reviews. And I was terrible at it, as I soon realized. Why? I was writing the equivalent of book reports: movie reports. Fortunately, I came to my senses and realized that evaluating films and plays and the like (and, yes, books) is more complicated, yet more satisfying, that that. Here are some tips not necessarily in the order in which they would be applied in your writing for crafting movie reviews (which are more or less applicable for reviewing other types of composition, or even products like software or gadgets): 1. If circumstances permit, view the film more than once. It’s easy to miss key elements, or even the whole point, after just a single viewing. 2. Express your opinion of the film, but support your criticism. If you are offended or disappointed or embarrassed, provide a valid reason, even if you think it is obvious. A film review that comes across as a personal attack on an actor, director, or screenwriter or a diatribe about a genre is a failed review. 3. Adjust the style of your review for the readership. If you’re pitching reviews to a traditional publication, you’re expected to be fairly evenhanded (though even mainstream film critics are permitted nay, expected to gently mock particularly inept filmmaking). If your target audience is fanboys (and fangirls) on a movie-geek Web site, though, feel free to take the gloves off. Either way, though, support your criticism with valid observations; hurling invective is not the same thing as evaluation. 4. Avoid spoilers. One of the most pernicious fairly recent developments in the review genre is the careless, thoughtless revelation of key plot points. It’s a sign of professionalism to refrain from giving such information away. Exception: Reviews of previously released films don’t necessarily adhere to this rule, though it’s still considered sporting to warn readers or site visitors to skip to the next paragraph if they don’t want to read something. Some classy sites actually code spoilers to be invisible unless the visitor scrolls over the blank area to highlight that passage in the review. 5. Judge the story. Are the character’s actions justified, and are their motives plausible? Is there an internal consistency to the way each person behaves, or do some words, thoughts, or actions ring false? Does the plot make sense? Is the story line logical? Is the narrative arc well shaped, with an economy of form, or is it flabby or drawn out, with time-killing pointlessness? 6. Rate the actors. Do they meet the expectations dictated by the plot and other story elements? If not, is it their own thespian shortcomings, are they hampered by a poor script, or is there something about their performances that makes you believe the director is at fault? What could the performers, the screenwriters, or the filmmaker have done differently to make the movie work better? 7. Evaluate the technical elements. How do the cinematography, editing, lighting, sound, and other components support or detract from the film? Is music appropriate and effectively employed? You needn’t know film-technology jargon to share your thoughts about how these elements contributed to or detracted from the whole. Writing film reviews is in one way a thankless task: Often, readers will disagree with you, and many people will go to see movies without your wise guidance. How to avoid frustration? Writing about movies, like writing about just about anything else, should be primarily an exercise in enjoyment: You do it because you like doing it. If anybody else out there enjoys the result of your exercise in self-entertainment, so much the better but you’re your own primary audience (and your worst critic). Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:Spelling Test 1Top 11 Writing Apps for iOS (iPhone and iPad)Threw and Through

Using FOIL to Solve Algebraic Equations

Using FOIL to Solve Algebraic Equations Early algebra requires working with polynomials and the four operations. One acronym to help multiply binomials is FOIL. FOIL stands for First Outer Inside Last. Example (4x 6) (x 3) We look at the first binomials which are 4x and x which gives us 4x2 Now we look at the two outside binomials which are 4x and 3 which gives us 12x Now we look at the two inside binomials which are 6 and x whichh gives us 6x Now we look at the last two binomials which are 6 and 3 which gives us 18 Finally, you add all of them together to get: 4x2 18x 18 All you need to remember is what FOIL stands for, whether you have fractions involved or not, just repeat the steps in FOIL and you will be able to mulitply to binomials. Practice with the worksheets and in no time it will come to you with ease. You are really just distributing both terms of one binomial by both terms of the other binomial. Practice Here are 2 PDF worksheets with answers for you to work on to practice multiplying binomials using the FOIL method. There are also many calculators that will do these calculations for you, but it is crucial you understand how to multiply binomials correctly before using calculators. You will need to print the PDFs to see the answers or practice with the worksheets. Also, here are 10 sample questions to practice with: (4x - 5) (x - 3)(4x - 4 (x - 4)(2x 2) (3x 5)(4x - 2) (3x 3)(x - 1) (2x 5)(5x 2) (4x 4)(3x - 3) (x - 2)(4x 1) 3x 2)(5x 3) 3x 4)(3x - 3) (3x 2) Conclusion It should be noted that FOIL can only be used for binomial multiplication. FOIL is not the only method that can be used. There are other methods, although FOIL tends to be the most popular. If using the FOIL method is confusing for you, you may wish to try the distributive method, the vertical method or the grid method. Regardless of the strategy, you find to work for you, all the methods will lead you to the correct answer. After all, mathematics is about finding and using the most efficient method that works for you. Working with binomials usually occurs in the ninth or tenth grades in high school. An understanding of variables, multiplication, binomials are required before multiplying binomials.

System Development of Disscusion Questions Assignment

System Development of Disscusion Questions - Assignment Example During system development, the members interact with users so that they can improve the system. The choice of criteria is entirely reliant on the user’s requirements in terms of system support. He gives a few requirements that have to be considered. Many users oftenly want to use different UML models in between modeling tools. In most instances, a mechanism is usually provided that ensures the language exchange that is structured by the MOF. The simplest way to do this is to determine the tasks performed by every actor. By doing so, actors are chosen in such a way that their behavior remains constant. In many cases, actors are comprised of humans, but in other cases, they consist of other systems as one’s system can interact with other systems such as a database system. In such an instance, choosing actors will based on their ability to function in such an interconnected system. Many users oftenly want to use different UML models in between modeling tools. How come it is not easy to apply multiple models of UML between tools of modeling? The reasons are technical in nature and one of them is the fact that XML attempts to solve tasks that are more complicated than simply exchanging the models of UML. In most instances, a mechanism is usually provided that ensures the language exchange that is structured by the MOF. The other reason is that the model does not have the required information to ensure a reliable communication network exchange among the modeling tools.

Personal development Essay Example | Topics and Well Written Essays - 2750 words

Personal development - Essay Example The thought can be well versed in clear meanings when the change takes place in one’s life through practical application of knowledge in either personal or professional world. The terminology that strikes the mind in relation to behavioral change is Personal Development. The development of potential capabilities, recognition of goals and targets, improving standard of living, and developing economically, personally and professionally all are the characteristics that defines personal development. While an individual works towards the development of his/her behaviors, they consciously or unconsciously may act as a guide or role model for the enhancement of others’ personality as well. In this context, the role of an individual can be of a teacher, coach, trainer, or instructor. An organization can work towards the development of employees’ performance through diverse processes of evaluations, monitoring of work and feedback system. To evaluate if the change has occ urred or not, whether it be personal or institutional, a person needs to design specific visions and outline an agenda for the achievement of aims, as a person is his/her own boss (Rose, 2008). Learning is an essential component in human’s life as it continues since the time of birth until the death. With the passage of time, the person notices a changing trend in his behavior, which initiates from schooling and moves ahead to his professional phase. Throughout his learning journey, one comes across many people with different backgrounds and experiences that influence his performance by a great deal. This can either inspire or encourage an individual to move towards his goals with determination or can leave de-motivating impact that may lead to decline and poor quality of his learning. Motivation is one of the fundamental aspects that lead to increase in possibility of positive learning. Reward is amongst the best examples of motivating one towards achieving his targets becau se it is human psychology that wherever a person finds a chance of gains, his work efficiency increases by a historic proportion. Constant guidance from senior workers and feedback on the quality of the work presented assists in gaining experience because they act as an expertise in the particular field (Rose, 2008). In view of some scholars, learning is â€Å"the process leading to relatively permanent behavioral change or potential behavioral change† (Cotton, 1995). Learning enables humankind to respond to the activities happening in the surroundings. In relation to it, learning also effects one’s perception about the issues due to the reason that it provides with quality information that gives us the knowledge to differentiate between right and wrong. Researchers (Rose, 2008) who have studied the impacts of learning on human behavior termed it as Behaviorism. The learning or a skill that a person attains through any kind of experience, commonly referred as experient ial learning is crucial and critical for change in behaviorism. Every individual has its own niche in the society for which a person works according to his approach and behavior that may have a positive or adverse influence on others’ behaviors. Moreover, the above discussion is justifiable by a real case scenario that has an enduring impact on my life. Initially, I was a person that used to leave a bad influence on my surroundings along with a non-earnest attitude towards work and life. I used to mess around with others and did not pay

Film versions of Romeo and Juliet Essay Example for Free

Film versions of Romeo and Juliet Essay My aim of this essay is to compare the two versions of Romeo and Juliet that are directed by Baz Lehrman and Franco Zeffirelli. Lehrman set his in modern times with modern clothing and buildings. He still uses early modern English but with some lines changed, so the modern audience can understand the story a little easier. It was created in 1996. It is given a Miami beach setting with loud music and super-artsy sets, reviewers said Natural born killers meet Stratford-Upon-Avon, a kind of Shakespeare MTV. This version definitely helped younger people with the understanding of the play, and to appreciate the works of Shakespeare, simply because Lehrman could keep to the main basis of the story, yet modernise it to suit these recent times, and keep the audience interested throughout the whole of the film. It was certified as a twelve. Zeffirelis version is set in Elizabethan times in Italy. At the time that this film was created it was the first version of Romeo and Juliet where the two main characters were played by actual teenagers (seventeen and fifteen). He created the latest action, humour and romantic film version of Romeo and Juliet yet. It was shot in Italy in three main cities of Tuscany, Umbria, and Lazio, but all the scenes of riot and duelling were shot in Gubbio. It was certified as PG. Both of the opening scenes begin with the famous chorus Two households both alike in dignity This gives you a basic outline of the story although it isnt clear. Zeffirelli had a male voice talking with the same tone of voice throughout it, it was a fairly plain tone but had the hint of sadness as well. On the screen all you can see is a border surrounding the town at the edge of the screen in orange and yellow swirls giving it an ornament look. There is a birds eye view moving across the town then through it, the camera moves very slowly and appears almost like an introduction to the town and gives a sense of romance and anger. The romance because of when the shot is in the town centre it pivots towards the sun it makes you think of happiness and love. Anger, because of the mist right at the beginning and the dark shadows of the walls when the camera goes down fairly dark alleyways. There is folky and old aged music throughout it, this gives you a head start in knowing there will be old fashioned buildings and costume, this creates an image of the Shakespearian times and recall over the whole story of Romeo and Juliet. Lehrman begins with a television set and a pitch black background with the T.V screen fuzzy at first then with someone channel hopping giving you the directors name an the production team name. It is completely silent with only the sounds of the remote control flicking over the channels. Then there is a newscaster announcing the news/story of Romeo and Juliets death. She is reading the chorus which is read at the beginning of Franco Zeffirelis version. As she is talking the camera very slowly zooms into the screen. Then just as she reads the last line the camera zooms in very quickly into the blue background on the T.V screen. Then very loud opera music is played. This gives you a sense of danger maybe violence, the camera zooms down a long road through the town, I think this might have been influenced by the last line Is now the two hours traffic of our stage as the word traffic stands out. Then there are flashes of the scenes throughout the movie mainly of violence. The chorus is repeated this time by a male voice. There are pictures of newspaper articles and main words like Two star crossed lovers take their life this is to point out main themes of the story. There is also displays of the white dove and sacred heart labelling Catholicism. The party scene in Zeffirelis in some ways is different but also similar to that in Lehrmans, like when the pair talk to each other there is a solo being sung in the background or on-stage both romantic songs to set the scene for when the pair fall in love. In Lehrmans you have the vision of Romeo who is on drugs, so there is a lot of spinning camera work to show the works of ecstasy also it changes from one thing to another like when Romeo is talking to Lord Capulet then the next moment he sees him singing also the appearance of Mercutio singing and dancing. Later he is looking into the fish tank and there he sees Juliet on the other side of it. He instantly takes an interest in her beauty and follows her over. Then Juliet dances with Paris but keeps an eye out for Romeo. When the dance is over there is a huge celebration when Romeo grabs Juliets hand and they begin to talk then the camera shows what Juliet is seeing when Paris turns around ands laughs. Later when they are in the lift together the camera slowly moves around them whilst they kiss to get all sides of them both, it does this about two times I think they do this because its such a passionate moment that Lehrman wanted to make it last as long as possible. In fact its done twice once when they get in the lift and then again when they run out of the lift then back in. When the nurse comes to get Juliet she gives Romeo an evil look, which he doesnt understand at first until he realises that she is Capulet, the music quietens and the camera holds long time shots at both their faces also when Juliet finds out Romeos a Montague, this creates a lot tension. In Zeffirellis he chose to get Romeo to see Juliet before she sees him whilst she is dancing. Soon Juliet spots him and she takes an interest. Zeffirelli chose to get them to meet through a dance called the moreska. Here they dance together they dont actually talk but you can see in their faces they begin to fancy each other. At this section just like in Lehrmans there is a lot of spinning camera work especially when there are two circles dancing it shows flashes of Lord Capulet, Romeo, Juliet, and of the entire room which they are in. When it finishes a soloist comes on stage and every one creates a circle round him, Romeo and Juliet try to find each other and when they do Romeo grabs her hand and talks to her. Later they kiss and the camera pauses on them whilst there is no singing in the music this makes it fairly romantic but I think it would have been a bit better if the camera looked up and down them to show they are really falling in-love. When the nurse takes Juliet away she asks the nurse to find out who Romeo is. Also Romeo finds that Juliet is a Capulet here, as well as Juliet finding out that he is a Montague. Both directors chose to hold the camera on the couples first kiss. I think they chose this because it really creates a romantic atmosphere this helps people to see the passion between each other. Also they chose to get Romeo to grab Juliets hand from behind a column, this makes him appear like the no fear type, the type who are not scared to jump into things like here he instantly tries to impress her with holy palmers kiss. This keeps up Romeos personality on what he does for love, like at the end killing himself for Juliet.

The Pit and the Pendulum :: Pit and the Pendulum Essays

The Pit and the Pendulum "The place where you die is where you become young again." The accused in "The Pit and the Pendulum" is obviously being persecuted. For what religion or practice we do not know. For what crime it is not said. The prisoner does not even question his guilt or innocence. The accused in this story, to whom Poe does not give a name, is subjected to three life threatening situations. Poe, along with other English Romantics believed that being born was actually coming to the end of another existence. With this in consideration could the tomb in which the prisoner was confined be thought of as a womb? Could then the pit be considered a tunnel that leads to a New World? Poe utilizes one of the most common and universal phobias in "The Pit and the Pendulum," which is the darkness. Imagine you are condemned to death and wake to find that you cannot see your hand two inches from your face. Darkness commonly evokes feelings of anxiety, but under these circumstances I would think absolute terror. The tomb is dark, and only by an accident does the accused escape the pit and certain death. The victim searched for a rock in order to estimate the depths, which he just avoided. As the masonry hit the water far below, a light burst into his vault and a door swiftly shut. The slamming door was his first awareness that he was being monitored constantly; his torturers were adjusting his torments to his abilities at avoiding disaster. The prisoner wakes only to realize that he is strapped onto a board and bound by a "surcingle". The word he uses is significant; it can apply to the binding of saddle on a horse, or to the binding of a priest's cassock. He perceived himself as bound like an animal by the belt of a priest, symbolically bound to the demented will of his prison-masters. Far above his bound body, on the ceiling of the chamber, was the figure of Time holding what appeared to be a scythe. Upon closer examination what appeared to be a scythe was a giant, razor sharp pendulum making a slow and deadly descent. One could interpret the figure of Time as the character's realization that his time is running out. I think Poe's introduction of the figure of Time suggests to all of us that we have only the time that is given us.

How far were southerners to blame for the civil war? Essay

During and for years after the war, Northerners blamed Southerners and Southerners blamed Northerners for starting the war. With hindsight today, it is easy to dish out blame and easiest to point the finger at the South. After all it was the Southern states that seceded from the union, and it was obvious to many Southerners at the time, and to most Northerners that the result of such secession would be war. It was the Confederates that fired the first shots of the war at Fort Sumter in April 1861, and in doing so they provoked a conflict that would leave one in four white adult male southerners dead, the South’s economy devastated and slavery, the â€Å"peculiar institution† they fought to defend, abolished. However because slavery is seen today to be such a morally and ethically wrong and evil thing, people’s views can be blurred, leading them to side automatically with the North. There were of course many events that furthered America’s sectionalism and eventually led to the civil war, most of which blame can be divided equally. It is therefore necessary to be objective and take each into account, concluding perhaps that the South was not entirely to blame for the civil war, just as Germany was not entirely to blame for the first world war. The Missouri dispute was the first of events that caused division between North and South. In 1819 the territory of Missouri applied to become a state in the union, it was settled mainly by Southerners and ten percent of its population were black slaves. Its constitution therefore would make Missouri a slave state. This would cause imbalance in the Senate whereby the South would have a majority, so congressman Tallmadge from New York proposed that Missouri should only be allowed to join the union if it would abolish slavery. This issue was debated across the country; the South saw Tallmadge’s proposal as an attack on their political power. In the House of Representatives the North already had a large majority and if any new states were to be free, any of the South’s wishes could be ignored in both houses. In 1820 a compromise was made whereby Missouri was made a slave state, and Maine was made a free state, thus keeping the balance in the Senate. Also there were to be no slaves above the line of 36 30†² latitude. This dispute to an extent can be blamed on the North, as it was Tallmadge’s statement that sparked off tension and Southern determination to defend slavery. The North could have been satisfied with their majority in the House of Representatives and just allowed Missouri to be a slave state, knowing that soon other states would arise possibly wanting to be free. The 1828 Nullification Crisis was a cause of further sectionalism that was not directly about slavery; it was instead focused on state rights versus federal rights. Congress proposed to raise import duties making foreign goods more expensive. This would protect industry in the North as consumers would buy American made goods, but it would hurt the South as they relied heavily on cotton trade with Great Britain. The South saw this as another attack from the North, so Senator Calhoun from South Carolina declared that if a state felt the Federal Government was abusing it’s power, that state could nullify or ignore any measure or act it disagreed with. He also said that any state had the right to secede. In 1832 South Carolina ignored the new import duties and President Jackson threatened to send in troops. Eventually they backed down and excepted a lower set of duties. This escapade and Calhoun’s statement about secession threatened the very existence of the union. Blame for this can fall on both the North for selfishly looking after their interests without regard for the South, and on the South for supporting Calhoun’s idea of secession which threatened to tear apart the country at such an early stage. Next came the dispute over California and New Mexico. In 1846 USA won a war against Mexico and gained the lands of California and New Mexico. Congressman Wilmot from Pennsylvania proposed that slavery should be banned in all land taken from Mexico. The South opposed Wilmot’s proviso, as according to the Missouri compromise, California should be part free and part slave. However the climate of California and New Mexico was unsuitable for cotton growth and it was unlikely that slavery would expand that far west anyway, so there was no need for Wilmot to say what he did. By opening his mouth, Wilmot opened an old wound, making the South firmer in their defense of slavery. Calhoun reiterated his views on secession in his doctrine and tension grew with the Californian gold rush. Thousands rushed to California and its settlers formed a constitution that banned slavery. Before it could be a state Congress had to approve the constitution. The Southern states opposed it and the break up of the union was on the horizon once again. As usual a compromise was reached. In 1850 California became a free state but a new harsh Fugitive Slave law was introduced, meaning if a slave escaped to a free state, men could hunt the slave down across the borders and bring him back. The bitterness and tension here can be blamed on both the North and South. The North because Wilmot and his supporters were willing to blatantly go against the 1820 compromise, and the South as they would not simply accept the wishes of the Californian people. The dispute over Kansas and Nebraska is perhaps the best example where both Northerners and Southerners were to blame for what happened. In 1854 Senator Douglas from Illinois proposed a bill to form two new territories, Kansas and Nebraska, in order to buy land to build a transcontinental railroad. Congress passed the Kansas-Nebraska act but it was left for the inhabitants of the territories to decide for or against slavery. Nebraska was unsuitable for slavery but Kansas wasn’t. So, despite the fact that Kansas was above 36 30†² latitude, slave owners from Missouri moved in, in an attempt to make Kansas a slave state. Similarly so did abolitionists from the North. Both groups set up governments and sought approval from Congress. Violence followed in a war lasting several years which was nicknamed â€Å"Bleeding Kansas† Eventually abolitionist settlers outnumbered the slavers and in 1861 Kansas became a free state. In this case both sections were as bad as each othe r with their childish quarrels and fights. So who really was to blame for the Civil war? From the above-mentioned factors, which are only a few of many, you could conclude that both Northerners and Southerners were equally responsible. However the most important factor as mentioned in the beginning is the fact that the Southern States seceded. They did not have to, but they did. In 1861 there was no immediate threat to slavery, Lincoln said when he was elected that he would not interfere with slavery in states where it was already established. He thought it would take a hundred years or more before slavery would fade away, and considering the Republicans did not have a majority in Congress in 1860, there was little Lincoln could do to threaten slavery. Despite this, Southern politicians, representing the wishes of their constituents, acted irrationally and established an independent Southern nation, believing they were protecting themselves from the wrath of the North. Most Southerners knew that in doing so they would start a war and some realized at the time the full extent of their mistake. They knew they would start a war and they realized they would lose. The North was far more industrialized and stronger in numbers of men and it was very likely that they would win. Jonathan Worth from North Carolina said in spring 1861 â€Å"I think the South is committing suicide, but my lot is cast with the South and being unable to manage the ship, I intend to face the breakers manfully and go down with my companions† If all Southerners had realized their foolishness a lot of bloodshed could have been avoided. However a mass delusion seemed to effect the South, they believed they had to fight to survive. Southerners picked the fight; they fired first and were made to lie in the grave they dug for themselves.

Core Mountain Man Brewing Company Bringing the Brand

Core Marketing Mountain Man Brewing Company Bringing the Brand to Light 1. Overview Mountain Man Brewing Company (MMBC, or the Client) is a family-run business in West Virginia that has experienced much growth since launching its flagship premium beer Mountain Man Lager (MMB) in 1925. Over the decades, brand loyalty, quality and brand awareness have been the cornerstones of the Client’s success – the importance of the MMBC brand among consumers has allowed the company to build its small but consistent market share in the East Central region (ECR), particularly in its home state, the only region it distributes in (7. % of the market with more than 50 million USD in revenue). 2. Challenges & Opportunities * Challenges MMBC currently faces a potentially identity-changing challenge: The traditional premium beer market has been declining at a compound annual rate of 4%, and MMB experienced a 2% decrease in revenue last year, the first drop in its entire history; accordingly, MMBC’s target aim is to recover from the 2% decrease in revenue that occurred in the prior year. * OpportunitiesThe light beer market – popular with younger drinkers – has also been growing at a CAGR of 4%. Although MMBC has been historically weak in the 35-years-and-under segment, there is opportunity to generate more sales by releasing a new Mountain Man Light Beer (MML) line to target this younger market. However, there is the risk of negatively impacting their current distribution of MMB through shelf-space cannibalization and higher costs; as well as the risk of alienating their core segment of older, blue-collar drinkers. . Analysis MMBC faces potentially losing more revenue at the current forecasted compound annual decrease rate of 2% – the projected decrease for MMB standalone in year-to-year net revenue from actual 520,000 barrels sold in 2005 (USD 50. 4 m) to 470,039 barrels (approximately USD 45. 6 m) by 2010 totals nearly 10% (see Exhibit 1). According to the key age demographics among beer drinkers, MMB’s customer segmentation is currently as follows: 64% for 45 years and up, and only 17% for 35 years and under.Yet the ECR breakdown for consumption by beer type is the opposite: 50. 4% for light and only 19. 7% for premium. Due to the overwhelming potential in the light beer market, we have prepared projections on growth in revenues and expenses for MMBC should they decide to move forward with brewing Mountain Man Light (see Exhibit 2A, 2B). * Making Mountain Man Lighter (and More Profitable) Considerations have been made regarding MMB remaining as a stand-alone product (again, see Exhibit 1).However, per the Client’s instructions, this report will focus on projected performance examining MMBC’s entry into the light beer market at their expected MMB reduction rate of 20%. According to our analysis, MML would still result in a significant increase in revenue within two years: With the new product mix , net income margin increases from an insignificant 0. 88% in MML’s first year to a robust 3. 7% by its second year (2007), even with considerations on the additional expenses that would go into launching a new product – manufacturing, advertising, general operating (see Exhibit 2A). Additionally, the projected MMB+MML sales volume after only two years would nearly match MMBC’s current volume level – 500,895 barrels to 520,000 – and would eventually overtake the 2005 figure in 2008; while standalone figures show a continuous decrease from the 2005 benchmark and eventually fall behind MML sales by 2011 (Exhibit 3). * Issues to Consider The forecast for MMB +MML sales are promising.However, JAFREM must note significant issues to consider with the presented data: 1) Due to limited sales volume for the first six years, impact on COGS has not been taken into consideration; should the current production capacity levels be exceeded, additional inputs rega rding CAPEX (for example, for new plants) will be necessary. 2) With the forecasted MML growth rate, the Client’s market share in the ERC amounts to 1. 5% after five years; MMB has not achieved this level after more than 50 years in the business and so considerations on the MMB reduction rate have also been provided (Exhibit 2B). 4. RecommendationsLight beer is an attractive proposition for MMBC, especially with the decrease in the premium beer segment. Accordingly, ignoring the dynamic growth in the light segment is simply too much of an opportunity to let pass. In order to reduce the risks that come with launching MML (alienating core customers, promoting a failed product), we recommends the following measures: * To avoid losing brand equity at the consumer level for MMB, pilot the MML launch outside West Virginia, as this is MMBC’s strongest and most loyal market; should the testing prove successful, then consideration can be made on moving into West Virginia. Shoul d the MML growth forecast not be realized after two years, return focus to MMB distribution at a national level; while advertising and sales at the grass roots level has been good for MMBC, there has been no attempt to reach a larger marketing through the traditional channel of television media. * Despite the expected decrease in the premium beer market, MMB still has potential to capture more market share by expanding its advertising activities and consumer base outside the ERC. Exhibit 1 – Lager Standalone Projections MMB Standalone (next five years)Â  | | 2005| 2006| 2007| 2008| 2009| 2010| Barrels| 520,000| 509,600| 499,408| 489,420| 479,631| 470,039| Price per Barrel| $97. 00| $97. 00| $97. 00| $97. 00| $97. 00| $97. 00| Net Revenue| 50,440,000| 49,431,200| 48,442,576| 47,473,724| 46,524,250| 45,593,765| COGS| 34,803,600| 34,107,528| 33,425,377| 32,756,870| 32,101,732| 31,459,698| Gross Margin| 15,636,400| 15,323,672| 15,017,199| 14,716,855| 14,422,517| 14,134,067| SG&A | 9,583,600| 9,583,600| 9,583,600| 9,583,600| 9,583,600| 9,583,600| Other Op. Exp. 1,412,320| 1,412,320| 1,412,320| 1,412,320| 1,412,320| 1,412,320| Operating Margin| 4,640,480| 4,327,752| 4,021,279| 3,720,935| 3,426,597| 3,138,147| Other Income| 151,320| 151,320| 151,320| 151,320| 151,320| 151,320| Net Income before Tax| 4,791,800| 4,479,072| 4,172,599| 3,872,255| 3,577,917| 3,289,467| Prov. Income Tax| 1,677,130| 1,567,675| 1,460,409| 1,355,289| 1,252,271| 1,151,314| Net Income After Tax| 3,114,670| 2,911,397| 2,712,189| 2,516,965| 2,325,646| 2,138,154| Net Present Value| 3,114,670| 2,599,461| 2,162,141| 1,791,526| 1,477,990| 1,213,246|Exhibit 2A – MMB + MML Projections | 2005| 2006| 2007| 2008| 2009| 2010| 2011| MML Barrels| 0| 48Â  735| 101Â  369| 158Â  136| 219Â  282| 285Â  066| 355Â  763| MMB Barrels| 520Â  000| 407Â  680| 399Â  526| 391Â  536| 383Â  705| 376Â  031| 368Â  510| Growth%| Â  | -12%| 10%| 10%| 10%| 10%| 10%| Price per Barrel| $97| $97| $97| $9 7| $97| $97| $97| Net Revenue| 50Â  440Â  000| 44Â  272Â  273| 48Â  586Â  872| 53Â  318Â  166| 58Â  489Â  738| 64Â  126Â  451| 70Â  254Â  508| COGS| 34Â  803Â  600| 30Â  776Â  437| 34Â  000Â  363| 37Â  531Â  192| 41Â  386Â  351| 45Â  584Â  213| 50Â  144Â  138| COGS/Revenue| 69. 00%| 69. 52%| 69. 98%| 70. 39%| 70. 6%| 71. 08%| 71. 37%| Gross Margin| 15Â  636Â  400| 13Â  495Â  837| 14Â  586Â  509| 15Â  786Â  974| 17Â  103Â  387| 18Â  542Â  239| 20Â  110Â  370| SG&A| 9Â  583Â  600| 11Â  233Â  600| 10Â  483Â  600| 10Â  483Â  600| 10Â  483Â  600| 10Â  483Â  600| 10Â  483Â  600| Other Op. Expenses2| 1Â  412Â  320| 1Â  412Â  320| 1Â  412Â  320| 1Â  412Â  320| 1Â  412Â  320| 1Â  412Â  320| 1Â  412Â  320| MML, Extra Ad Expenses| 0| 400Â  000| 400Â  000| 400Â  000| 400Â  000| 400Â  000| 400Â  000| Op. Expenses| 10Â  995Â  920| 13Â  045Â  920| 12Â  295Â  920| 12Â  295Â  920| 12Â  295Â  920| 12Â  295Â  920| 12Â  295Â  920| %| Â  | 18. 64%| -5. 75%| 0. 00%| 0. 00%| 0. 00%| 0. 00%| Op.Profit| 4Â  640Â  480| 449Â  917| 2Â  290Â  589| 3Â  491Â  054| 4Â  807Â  467| 6Â  246Â  319| 7Â  814Â  450| Op. Margin| Â  | -90. 30%| 409. 11%| 52. 41%| 37. 71%| 29. 93%| 25. 10%| Other Income| 151Â  320| 151Â  320| 151Â  320| 151Â  320| 151Â  320| 151Â  320| 151Â  320| Net Income before Tax| 4Â  791Â  800| 601Â  237| 2Â  441Â  909| 3Â  642Â  374| 4Â  958Â  787| 6Â  397Â  639| 7Â  965Â  770| Prov. Income Tax| 1Â  677Â  130| 210Â  433| 854Â  668| 1Â  274Â  831| 1Â  735Â  575| 2Â  239Â  173| 2Â  788Â  019| Net Income After Tax| 3Â  114Â  670| 390Â  804| 1Â  587Â  241| 2Â  367Â  543| 3Â  223Â  212| 4Â  158Â  465| 5Â  177Â  750| Net Income Margin| 6. 18%| 0. 88%| 3. 27%| 4. 44%| 5. 51%| 6. 48%| 7. 7%| NPV| 3Â  114Â  670| 348Â  932| 1Â  265Â  339| 1Â  685Â  170| 2Â  048Â  409| 2Â  359Â  625| 2Â  623Â  209| Exhibit 2B – Inputs & S tress Test Results Inputs| | Stress scenario| MMB, Avg. Market Share Growth| 0. 25%| | Year| MML, Avg. Market Share Growth| Reduction Rate| MMB, Var. Cost per Barrel| 66. 93| | 2006| 0. 04%| 30. 19%| MML, Var. Cost per Barrel| 4. 69| | 2010| 0. 28%| 17. 28%| Reduction Rate| 20%| | 2011| 0. 23%| 21. 80%| Discount Rate| 12%| | | | | MMB, Growth Rate| -2%| | | | | Price per Barrel | $97| | | | | MMB, Extra Ad Expenses| $0| | | | | MML Growth Rate| 2%| | | | | MML, SG&A in 2006| $900,000| | | | |MML, SG&A Extra Launch| $750,000| | | | | Exhibit 3 – MMB (stand alone) vs. MMB + MML ——————————————– [ 1 ]. Forecast prepared according to the 2% compound annual decrease rate provided by the Client [ 2 ]. SG&A and Other Operating Expenses are quantity independent in the consider range of production. [ 3 ]. The Stress Scenarios included in this Exhibit denote the maximum reduction rat e possible in order to achieve the target market growth desired by the Client should they move ahead with MML; in order to remain profitable, these are the reduction rate ceilings.

College with free applications

College with free applications If you are getting ready to go through the college application process, you should know that, on average, the fees charged by schools just to submit your application, is $41.00. Obviously, fees vary by institutions, and this figure is only an average. If you are looking to find colleges without application fees, you will be looking a bit. Among pretty prestigious schools, Carleton, Colby and Reed charge no application fee; none of the military academies charge application fees; and you can conduct a Google search to find others that do not as well. The Range of Fees The most prestigious public and private universities have application fees that range from $75 - $90. If you apply to a minimum of 5, which is most often recommended, your costs just to apply, then, will run between $375 and $450. Below these higher fee schools, costs will range from $60 all the way down to $10. And, of course, if you can find schools with no application fee in which you have an interest, apply to them all you have nothing to lose! Lowering the Application Fee Costs There are some steps you can take to get those costs down, if you learn to work the system Decide upon 5 schools that are your top choices. Most if not all will charge an application fee, but well return to this shortly. Locate all schools within your price range and for which you meet the admissions requirements that are free colleges to apply to. Apply to as many as you wish. Many schools have an incentive for students to apply online rather than by mail. Check to see if any of the schools on your list waive the application fee for students who apply online. Many do, so get that online Common Application ready, or learn how to apply online on the colleges website. The number of no application fee colleges for online applications increases every year. Become a negotiator. Negotiation is a great skill to have, and if you have not yet had experience negotiating anything, here is your first chance. What most students dont know is that they can get application fees lowered or waived altogether, in one of two ways: Go to your guidance counselor, and tell him/her that the application fees are just way out of control and that you are having a difficult time coming up with the money to apply to all of the colleges you have identified. Your counselor may have experience contacting schools and explaining financial need and getting those fees waived. You can contact the admissions office of your selected college on your own. Explain that you have financial circumstances that may prevent you from applying because of the fee. Chances are, they will waive it for you. If you think that, once your scores, transcripts, and other information go in, the school may offer you a scholarship, use that to get the fee waived. Give the admissions rep with whom you speak just a bit of basic info your GPA and your ACT or SAT score. That individual may waive the fee on the spot, because s/he wants you to apply. Application fees can be pretty pricey, especially if you are applying to lots of schools. Be sure you check out all of the ways to avoid or reduce those fees as you go through this process.

John Deere Invented a Better Plow

John Deere Invented a Better Plow John Deere was an Illinois blacksmith and manufacturer. Early in his career, Deere and an associate designed a series of farm plows. In 1837, on his own, John Deere designed the first cast steel plow that greatly assisted the Great Plains farmers. The large plows made for cutting the tough prairie ground were called grasshopper plows. The plow was made of wrought iron and had a steel share that could cut through sticky soil without clogging. By 1855, John Deeres factory was selling over 10,000 steel plows a year. In 1868, John Deeres business was incorporated as Deere Company, which is still in existence today. John Deere became a millionaire selling his steel plows. History of Plows The first real inventor of a practicable plow was Charles Newbold, of Burlington County, New Jersey, to whom a patent for a cast-iron plow was issued in June 1797. But the farmers would have none of it. They said it poisoned the soil and fostered the growth of weeds. One David Peacock received a patent in 1807, and two others later. Newbold sued Peacock for infringement and recovered damages. Pieces of Newbolds original plow are in the museum of the New York Agricultural Society at Albany. Another inventor of plows was Jethro Wood, a blacksmith of Scipio, New York, who received two patents, one in 1814 and the other in 1819. His plow was of cast iron, but in three parts, so that a broken part might be renewed without purchasing an entire plow. This principle of standardization marked a great advance. The farmers by this time were forgetting their former prejudices, and many plows were sold. Though Woods original patent was extended, infringements were frequent, and he is said to have spent his entire property in prosecuting them. Another skilled blacksmith, William Parlin, at Canton, Illinois, began in about 1842 making plows that he loaded upon a wagon and peddled through the country. Later his establishment grew large. Another John Lane, a son of the first, patented in 1868 a soft-center steel plow. The hard but brittle surface was backed by softer and more tenacious metal, to reduce the breakage. The same year James Oliver, a Scotch immigrant who had settled at South Bend, Indiana, received a patent for the chilled plough. By an ingenious method, the wearing surfaces of the casting were cooled more quickly than the back. The surfaces which came in contact with the soil had a hard, glassy surface, while the body of the plow was of tough iron. From small beginnings, Olivers establishment grew great, and the Oliver Chilled Plow Works at South Bend is today [1921] one of the largest and most favorably known privately owned. From the single plowit was only a step to two or more plows fastened together, doing more work with approximately the same manpower. The sulky plow, on which the plowman rode, made his work easier, and gave him great control. Such plows were certainly in use as early as 1844, perhaps earlier. The next step forward was to substitute for horses a traction engine.

Performance measurement Essay Example | Topics and Well Written Essays - 250 words

Performance measurement - Essay Example In a broader perspective, the role of performance management system is to provide a fundamental bloc for enhancing total quality management (Besanko, Dranove, Shanley & Schaefer, 2010). Organizations that employ performance management systems are those that wish to establish the individual, departmental, and organizational performance in a bid to enhancing management to achieve organizational goals. Amongst the personal experiences with performance measurement is during the recent visit by auditors. The auditors aimed at ensuring that every employee in the organization had not only complied with the requirements of the firm but had also placed in extra efforts to ensure customer satisfaction in addition to growing shareholders’ value. The auditors found out that most employees in the organization would go an extra mile to call the clients in order to offer advisory services with respect to the organization. Being in the Accounting and Finance Department, the auditors wanted to know how the organization was complying with the Accounting Standards as provided for by the IAS and IFRS. Their advice to the department was the need to keep updating financial and accounting data in a bid to ensure that there was accountability and transparency in reporting the same concepts and