Equally Consider This - 1419 Words

In Peter Singer’s All Animals are Equal, he presents an argument for equal consideration for members of nonhuman species, otherwise known as animals. In this paper, I will argue that Singer’s argument does not prove that animals are deserving of equal consideration because it contains a premise that is not obviously true. The premise I believe to be inadequately supported is the premise that there is no property that all human sentient creatures have that not all sentient creatures have that would explain why the interests of human sentient creatures ought to be given equal consideration even though it is not true that the interests of all sentient creatures ought to be given equal consideration. II. In his argument, Singer states his thesis as the following: â€Å"We should extend to other species the basic principle of equality that most of us recognize should be extended to all members of our own species† (Singer 171). He goes on to explain that by â€Å"the basic principle of equality† he is referring to equality of consideration (172). Understanding that equality of consideration for different beings may potentially lead to different treatment and different rights amongst them, his argument remains uncompromised based on the fact that equality of consideration â€Å"from one group to another does not imply that we must treat both groups in exactly the same way, or grant exactly the same rights to both groups† (172). His argument is not for all sentient creatures to be endowed withShow MoreRelatedMathenys Views on Ulitarianism and Factory or Farm Animals860 Words   |  3 PagesIn this paper I will explain in detail the premises of Matheny’s view and his argument of refraining from eating the product from factory farms, and then offer an objection to it. Matheny states in â€Å"Utilitarianism and Animals† that we should refrain from eating the products from factory farms. The first premise of Matheny’s argument is the principle of equal consideration of interests. To be fair, just, and benevolent, any ethical rule we adopt should respect this principle. The second premiseRead MoreA Debate of the Death Penalty Essay1242 Words   |  5 Pagessubjective term. The value of something, in this case the value of a life, is not determined by external circumstances or the opinions of other people. The outside factors and conditions are irrelevant. Rather, the value is determined by how that person perceives his or her own life and these future experiences. Thus, when someone is killed, he or she is deprived of all the things that were of value and will be of value to him or her in the future. Causing this loss of a valuable future is ultimatelyRead MoreWhether or Not Quotas for Job Applicant Selection Are a Solution to Racial I nequality in the United States1470 Words   |  6 PagesIn this essay I will consider whether or not quotas for job applicant selection are a solution to racial inequality in the United States of America. In considering this subject I will rely on In Defense of Quotas by James Rachels who argues that the use of Quotas is justifiable in certain circumstances. First I will qualify my use of the word race and clarify what I mean when I reference racial equality. Then I will present an argument that quotas will not work as the sole solution to racial inequalityRead MoreEssay about Women and Buddhism618 Words   |  3 PagesBuddha raised several doctrines and explained the theory in a more proper way. The â€Å"Five Blocks† theory can be summarized as women can’t achieve enlightenment because women are weak, jealous, annoying, desiring and having more affairs in the world. This theory makes women inferior to men for a long time. â€Å"Accordingly women are seen as a weaker sex, cannot make a decision on their own, and they are dependent beings. As commodity, they must be taken care of by their parents when young, by their husbandsRead MoreNon Fiscal Barriers And The Free Movement Of The European Union1325 Words   |  6 PagesThis question concerns non-fiscal barriers to the free movement of goods in the European Union. Issues concerning Articles 34,35 or 36 of the Treaty on the Functioning of the European Union (TFEU) are raised and Brian’s potential claim is against France as the Member State who has enacted measures which may restrict imports and exports, thereby violating the Treaty. Firstly, considering the licence required by French legislation to import PS’s, this could amount to a selling arrangement which isRead MoreThe Value Of Information Structure1011 Words   |  5 PagesIn this article â€Å"The Value of Information Structure in Zero-sum Games with lack of Information on One Side† is study showing the probability of two –players in a zero-sum game, which, one lack information, and the other side is well informed about the information in hand. However, it is within each player hand to identify what their choices are, and chose a direction that they would like to take action. Next, it is recommend that the player understand the value of the corresponding zero-sum gameRead MorePotential Employees With Diverse Lifestyles Into The Workforce Essay1524 Words   |  7 Pagesfor organizations† (Von Bergen, Soper, Parnell, 2005, p. 1). With this in mind, this module two case assignment will be composed of a study which articulates the importance of incorporating potential employees with diverse lifestyles into the workforce. In addition to, conversing about strategies for selecting and recruiting a distinct group of potential employees with differing lifestyles in the workforce. Additionally, this paper will distinguish different methods that could be exploited uponRead MoreBuilding A Fundraising Strategic Plan Essay1479 Words   |  6 Pagesstatement function is to guide managers to develop agency’s plans based on its values and vision, it involves fidelity, consistency, legacy, leading, planning, efficiency, effeteness and many others characteristics. In general, there are many elements to consider when managers create a fundraising Strategic Plan. The five major principles that compromise an agency’s strategic plan are discussed in the following paragraphs. First, the description of the mission and the vision. The definition of the missionRead MoreCultural Relativism : A Moral Theory1676 Words   |  7 Pageseconomic, or cultural activities. Their role was mainly to cook and take care of the children. For many of us this is not morally correct since most of us in western societies consider that women should have the same rights as men have. However, according to cultural relativism the ideals of the Patriarchal society wouldn t be morally wrong since morality is relative to what each society considers it s guiding ideals, even if that includes the discrimination of women. Cultural relativism is a threatRead MoreAtticus s Choice For Defend Tom Robinson1395 Words   |  6 PagesWhen examining the morality of an action, one must consider several factors, including the consequences, intentions, intrinsic nature of the act, and the beneficial or harmful effects the action has on others. The classic film, To Kill A Mockingbird, depicts several instances where a character’s actions may be perceived as morally wrong, based on the fundamental principles of ethical theories. In the following, I will discuss the case where Atticus makes a choice to defend Tom Robinson, and I will

Cdr Sample Mechanical Engineer - 2568 Words

CAREER EPISODE 1 Designing of the Side Arm Charger During the time I have worked at XXXXX since February 2001 for approximately 5 continuous years as a full time mechanical engineering expert I have been assigned several engineering design projects. One of the projects I have been assigned at October 2005 to work on was to design the side arm charger of a wagon un-loader system. XXXXX was selected as the designer and execution supervisor of this project. The wagon un-loader system will be installed in KHORASAN Steel Complex (; KSC) at Neyshabour. The main purpose in KHORASAN Steel Complex is to construct a reduction plant in order to increase the amount of produced sponge iron to be used in the steel industries. This†¦show more content†¦I submitted and discussed the design project plan to the mechanical coordinator and took his approval on the plan. I had planned to complete all the activities including design, verification, and inquiry document preparation and engineering drawing and quality control plan documentation within 3 months. 1-6) After I took the approval of the mechanical design project plan, I conducted to provide an overall cost estimation of the design and execution of such a project considering a parametric cost estimating method based on a conceptual and preliminary draft design and reported the documented results to the mechanical coordinator. Regarding the results achieved we predicted an approximate saving of 250,000 euros only due to mechanical engineering design and execution. 2) Preliminary Studies 2-1) To get aware about the client’s technical requirements, since the wagon un-loader system was designing for the first time in Iran, first of all it was required to know about the function and duty of the wagon un-loader system. I requested a technical meeting with the process engineering team under the supervision of process engineering coordinator to get introduced to such an un-loader system. The processShow MoreRelatedProject Mgmt296381 Words   |  1186 Pagesof development. The significance of project management can also be seen in the classroom. Twenty years ago major universities offered one or two classes in project management, primarily for engineers. Today, most universities offer multiple sections of project management classes, with the core group of engineers being supplemented by business students majoring in marketing, management information systems (MIS), and finance, as well as students from other disciplines such as oceanography, health sciences

AP by John Updike - 913 Words

Growing Up: Much Harder Than We Expected As people age and grow up, maturity and wisdom is gained through every experience. From the time a child becomes an adult, they are required to deal with real life situations, and learn how to handle their responsibilities. In the short story â€Å"AP† by John Updike, Sammy the narrator, is a young immature nineteen-year-old that makes a drastic change to his life. His immaturity and wishing to do and say whatever he wants leads into consequences he must face. The short story, AP, takes place in a small New England town’s AP grocery store. AP is in the center off the town, five miles down the beach. Sammy is a grocery cashier, who finds himself fascinated by three girls in swim suits. Chunky or†¦show more content†¦When the store manager, â€Å"Lenegel†, comes out and embarrasses the girls, â€Å"Girls this isn’t the beach† (Updike 7). The girls blush and feel embarrassed, but have a great response, â€Å"My mother asked me to pick up a jar of herring snacks† (Updike 7). Feeling guilty of their attire they continued with the purchased and head out the door. Wanting to look like a cute super hero, he quits. He hopes that he said it loud enough for the girls to hear him. However, as soon as he quits, he realize that the girls didn’t bother to turn around and care. He was living a fantasy that he hoped would come true. He leaves the store, and looks around for his â€Å"girls† like if they knew he had a thing for them. To Sammy, it seemed that quitting was something he had to do to feel proud; for not accepting Lengel attitude towards the girls. In the end Sammy realizes the consequence that his crazy impulse caused him. No job, no income, and no cute girls. In this story, the author clearly emphasizes the different events throughout the story. He explains vivid images of unacceptable attire wore in the 1960’s. He elaborates his though about Sammy’s immaturity and his feelings towards others. His actions may be a lesson in to think twice before doing something. He may gain some maturity to realize that the things he does can lead to consequences in life, but he can look back to realize that this was one of the steps in becoming aShow MoreRelatedA P By John Updike982 Words   |  4 PagesThe story that this research paper is being written over is â€Å"AP† by John Updike. This story is filled with good grammar and has a well written plot and good transition. A person reading the story â€Å"AP† could see it as an interesting story filled with good symbolism. The main character, Sammy, uses a great deal of symbolism when describing the three girls in bathing suits who walked into the store he works in. the thr ee girls in bathing suits that walked into the store where the center of the wholeRead MoreA P By John Updike1190 Words   |  5 PagesA P is a story of Sammy who is a 19 year old boy working as a clerk at a grocery store in a small town in New England. Published back in 1961 narrative defining A P is the popular mythology of 1960s basically where youthful rebellion powers took over the soulless system. (Sustana) Therefore Updike has written a story that includes key elements of myth along with the background of postwar prosperity and the attendant consumer culture. Where there is a strong hint of the Cold War as hero characterRead MoreA P By John Updike1704 Words   |  7 PagesIn the story AP by John Updike a young cashier by the name of Sammy learns about the power of desire and the mystery of others minds when working at an AP supermarket in a small town north of Boston in the 1960’s, where there was a lot of social norms and many people didn’t step out of th em. The young nineteen-year-old Sammy wasn’t expecting his Thursday shift at AP to go the way it did when income three young girls but, these are not your socially normal teenagers who come walking in the doorRead MoreA P By John Updike843 Words   |  4 Pageshelp establish the uniqueness of his or her use of speech through the story’s title, structure, punctuation, setting and the communication between characters. In the story A P by John Updike, the author sets the story in a very ordinary place where everyday people go shopping for their groceries, in a market known as A P. Updike’s style within the story shows many aspects of ordinary life. For example, in the first sentence of the story, the narrator Sammy uses incorrectly the word walks, â€Å"InRead MoreA P By John Updike1160 Words   |  5 Pagesthe girls’ exit and regret fills him. What he thinks is noble and just becomes a changed, regretful soul. In â€Å"AP† by John Updike, the symbolism portrays the theme of the desire for change. The girls’ immodesty is a symbol of rebellion, revealing the theme of the desire for change. As Sammy acknowledges in the short story, the story takes place â€Å"north of Boston† (Updike 360). The estimated time period is the 1960s. At this time, most of the younger generation longed for change, whichRead MoreAP by John Updike512 Words   |  2 Pages â€Å"AP† by John Updike is a story about a boy who learns that all actions have consequences. In â€Å"AP† three girls walk in to the store AP in nothing but their bathing suits. Sammy one of the stores cashiers describes what the girls are wearing and what they do throughout the story. The girls walk up and down the aisles catching the attention of many of the other customers. The girls then get in line at Sammy’s checkout, the manager Lengel walks up and tells the girls they will have to leave thisRead MoreA P, By John Updike1019 Words   |  5 Pagespsychoanalytical lens can be used to analyze AP, a short story by John Updike, lone, a piece of art by John William Godward, and â€Å"To My Best Friend - Short Film†. Through this lens, readers can draw the theme that all humans have basic instincts and urges that lie in the unconscious mind. Throughout Updike’s AP, it stands clear that we are always being influenced by fundamental human desires. AP is told from the perspective of Sammy, a teenage cashier at AP. In the beginning of the story, three teenageRead MoreA P By John Updike1441 Words   |  6 PagesJohn Updike is considered one of the greatest writers in modern American history. He is known for the idea that seemingly ordinary aspects of American life are actually quite fascinating. He wanted readers to see the beauty and magic of life, so he tried to describe everyday things using the most clear but beautiful language possible. Many of Updike’s pieces are drawn from his own life such as his marriage and his boyhood, as shown in three of his short stories: â€Å"AP†, â€Å"Ace in the Hole†, and â€Å"PigeonRead MoreA P By John Updike765 Words   |  4 PagesJohn Updike wrote, â€Å"A P† in 1961. In this era of the 1950s and early 1960s, conservative dress mirrored conserv ative social values. Conformity was the measure of popularity as well as a measure of moral rightness. During this time, people were more afraid of being labeled outsiders than they were afraid of the outsiders themselves (â€Å"A P†). Gender issues and the emergence of feminist consciousness are represented when Lengel states the rules that proclaim the girls are decently dressed-codingRead MoreA P By John Updike1033 Words   |  5 Pageshow we face these decisions will have an impact in our lives, and sometimes the ones that seem to be small are the most important ones. John Updike understood how making decision affects people’s life, and he develops it in his short story â€Å"A P,† which is the story of an unhappy boy who quits his job for a pretty girl. In order to develop this theme, John Updike takes Sammy, the main character of the story, through three different stages. In the beginning stage, Sammy is just a boy who is not happy

To Live for God or for Meaning - 737 Words

Throughout the history of philosophical theories there have many shifts of thought, one of the most dramatic would certainly be the change from focusing on ideas of God and the proving of God’s existence to thoughts on the â€Å"death of God† and ways to find meaning in life despite his absence. This shift is demonstrated by the changing tone of the writings of Anselm and Descartes to the writings of Feuerbach and Nietzsche. This change happened for a variety of reasons including but not limited to the proving of scientific facts that did not coincide with religious beliefs (evolution, the sun is the center of our galaxy, etc.), the changing societal structure that reduced religious involvement in everyday life and the doors opened by past philosophers. This change is clearly seen through that differences between the writings of Descartes and the writings of Feuerbach. In the past, such as with Descartes in seems as if somehow proving God’s existence made everything right with the world. Descartes even went so far as to say,â€Å"I very clearly recognise that the certainty and truth of all knowledge depends alone on the knowledge of the true God, in so much that, before I knew Him, I could not have a perfect knowledge of any other thing†(Meditations) showing the strongly held belief people had at the time, that everything began and ended with God. This is why many of the philosophers before and during this time focused on God’s existence, because it was such a large part of life atShow MoreRelatedWhat Is It s One Of The Big Question About Human Existence?875 Words   |  4 PagesPhilosophy-1301-001 Charles Clinton Hinkley 5/31/2015 The meaning of life. It’s one of the big questions in philosophy, one of the big questions about human existence. A big part of the Christians or at least to (Page,2015) Page is to believes â€Å"the meaning of life is to fulfill God’s will, live our lives, have a career, make a family, have fun, and then die at the time God appointed for us to die.† (Page, Pg. 1) To some atheist, their belief is that there’s no meaning to life. They believe in evolution, to surviveRead MoreObtaining A Life Of Meaning And Purpose In Life Is Something1579 Words   |  7 PagesObtaining a life of meaning and purpose in life is something that every human being struggles with. Trying to find yourself and locate your value in society. Even today it’s one of the biggest struggles. That feeling of acceptance comes from everything, your back round, your race, your skin color, your religious belief, your political belief. God intended for us to be here in this world but he leaves your meaning and purpose for you to find and seek it through whatever lessons and teachings you findRead MoreWhat Does It Mean You Live A Life Of Meaning And Purpose? Essay1366 Words   |  6 Pagesmean to live a life of meaning and purpose? We have examined this question through at least five different authors, in different time periods, and through different ideas. However, the common idea has remained the same, have faith in God. For a human to live a life of meaning and purpose he must understand the truths of the natural world and the differences between what is good and evil. Jesus set an example for humans in his stories written by Matthew by displaying the ultimate faith in God and showingRead MoreWhat Is The Meaning of Life? Essay688 Words   |  3 PagesA belief in God is an important part of many people’s lives. How does God, as an important human construct make a difference when determining the meaning of life? The western religions believe their script ures are the direct word of God. Hence they use them as the authoritative source for many facets of life. Eastern religions tend to treat their scriptures as interpretations by humans, yet still many of life’s mysteries are accepted at truth in their scriptures. So should these scriptures be aRead MoreWhat Can You Know What Your Meaning?946 Words   |  4 PagesHave you ever asked yourself about the meaning of life? According the Nagel, if we look at the big picture than all of our lives are meaningless. One day the universe is going to stop functioning and all life will perish so what is the point of our existence? To some people this could be harmful to their self-esteem because they want to be able to know that they live for a reason. To others, the thought of an overall meaningless life doesn’t mean that their life is meaningless within their lifetimeRead MoreCome, Follow Me Essay1069 Words   |  5 Pagesultimate meaning or value. When thinking of where your mor ality is derived from and what rules you set for yourself, your mind tends to wonder. â€Å"Come, Follow Me† (Mark 1:17) Humans are/were called into existence. The Christian moral life as discipleship raises questions of ultimate meaning and value, and offers answers to these questions: what is the call for discipleship, who calls and what is one called to do? For the Christian, the state of one self is aware of the calling from God to be Jesus’Read MoreThe whole point of knowledge is to produce both meaning and purpose in our personal lives1218 Words   |  5 Pagesknowledge is to produce both meaning and purpose in our personal lives What is meaning? Meaning is the idea of something represented by a word. For meaning to impact ones personal life, it needs to be of something that will impact their life for the better or for worst. Purpose is an anticipated outcome that is intended or that guides your planned actions. Meaning and purpose both have a long lasting influence on ones life. Is knowledge the ONLY thing that produces meaning and purpose in ones lifeRead MoreThe Real Meaning Of Life1511 Words   |  7 Pages The real meaning to life Since the beginning of humankind we have always strived to find answers to everything that has come to exist along in life with us or before us. Even though at any given time Life can throw us obstacles, we may face these moments which sometimes make us wonder why were we placed into this world. I believe as humans we will always hold a desire to try and understand every issue we encounter. Although the world can be a very cruel place to live in and, it can mentally damageRead MoreHow Do We Determine What The Real Meaning Of Life Is?1404 Words   |  6 Pages How do we determine what the real meaning of life is? In Life there are many obstacles that we face which sometimes make us wonder why was were placed into this world. This world can be a very harsh world to live in and, it can mentally damage a person mind. People sometimes go through the toughest moments in life past or present. Although there are other people who may have it the other way around and may sometimes not be able to compare nor understand what that damaged person might be going throughRead MoreThe Questioning of God and the Loss of Faith in Religion through Ecclesiastes1472 Words   |  6 PagesSearching for the meaning of life, people constantly question religion. What is our purpose? Why are we here? What is the meaning of our lives? In the third century BC people saw their lives falling apart; they wanted a new meaning of religion. During this time the Temple was destroyed, which will be explained further on. The destruction of a significant religious figure such as the Temple causes people to question the purpo se of religion, especially if it is going to fail them. Ecclesiastes

Analysis of Research and Development Activities BSF Ltd

Question: Describe about the Analysis of Research and Development Activities in BSF Ltd. Answer: Introduction: The report focuses upon the evaluation of research and development activities carried on by Bio-sustainable Feeds. The basic distinction between the research and development aspects are elucidated with further discussions in methodologies and RD activities. The discussion in relation to the current research work undertaken by the company has been undertaken in context of research work and breakthroughs in aquaculture and development of fish feeds. The accounting treatment and taxation aspects pertaining to research and development costs are discussed with reference to IAS and AASB. Moreover, the reasons underlying the undertaking of research activities by corporate entities are evaluated in light of growing dependency or product development. The determination of fair market value relating to the patents has been taken into account. Further, the accounting treatments of expenditure upon research activities along with the treatment pertaining to government grant has been showcased by t hrough use of journal entries with appropriate sets of narration. Bio sustainable feeds: nature and value of the research undertaken: The changing demand and increasing shortage of food supplies across the globe has brought forward United Nations and World Bank to implement innovative research techniques and boost the livestock food supplies. The most rapidly growing sector in the food production can be considered as the aqua cultural sector. Several types of research has led to bio sustainable feeds for the improvement in the high-value of fishery products and at the same time diluting the risks related to under supply of the livestock products. Through various research procedures it has been observed that in compared to the other forms of livestock products, aquaculture and fishery business has shown more potential in being an efficient source of food supplies (Levidow, Birch and Papaioannou 2013). It has been further observed that the fishery products act as the main source of mineral with the presence of omega-3. The vital need for protein such as amino acid and vitamins are fulfilled through fishes and various other forms of aquatic life. The non-fish items such as granola and soya been has considerably reduced the requirement of fishes and various other products which are not consumed by human beings. These products have led to a considerable amount of reduction in the fisheries. In order to address this issue several companies have taken the initiative of inclusion of scallops, salmons, sardines and trout with the use of weed based plantation in order to convert the resources of plant into a rich source of nutrients (Tittonell 2014). Cons of the research work done by BSF Limited: It has been observed that the company has focused on maintaining a high production rate for the fishery items particularly which have a significant value in the market. The company has further provided cheap fishes as the feeds. The conversion rate was observed to be highly adverse in order to produce high-value of fishes, which were in tune of low value fishes utilized as the feeds. The various types of research outcomes have shown detrimental economic implication with lower amount of population purchasing the high-value fishery products. It has been further observed that the fishery products they are available only to the individuals with high income. It doesnt further observed that the conversion rate is set in such a manner that it affect the entire biodiversity and a larger amount of fishes are used up as made in feeds otherwise which could have been utilized for the purpose of human consumption. It has been further observed that the planned based weed has shown a deteriorating level in the production of high value fishes. The result is depicted the natural feeds often cause problems with the growth process and increase the growth time of the fishes. It was further observed that the average size of the matured fish demonstrated a decline then plant feeds very used in compared to the size of fish when fish based weeds where used. The different types of outcomes of the research methodology further stated that a substantial amount of cost was involved for aqua feeds due to the increase in amount of breeding process in the high-value fishes (Sultana et al. 2013). Distinction amongst Research and Development: In terms of research activities, there are two primary branches that encompasses all forms of research activities, fundamental or basic research and applied research. Fundamental research inculcates inventions and discoveries that forms foundations to other form of research activities. The discoveries and insights gained from fundamental research have been all encompassing in the sense that such findings vitiates the core of our prevalent understanding regarding a particular phenomenon or fundamental laws of nature (Harper, Jones and Marcus. 2013). In case of applied research, emphasis is laid upon empirical testing in order to gain insights that vary from conventional research theories and models. Applied research methods employ numerous forms of approaches through inclusion of data synthesizing techniques that results towards better problem solving mechanism as applied research is result and problem driven (Harrison, Pardo and Cook 2012). In regards to development activities, the rise in heterogeneity and product differentiation has in turn gave rise to emphasis upon raising the level of development operations (kerlind, G.S., 2012). The scope of development pertains to adding multiple features onto products to either cater to the rising levels of competition in markets, or in order to associate a higher value onto the products. The amount of development activities are also dependant upon the changes in preferences of consumers, the dynamism in prevailing sets of technology. While research works tends to focus upon the initiation of creative idea that can in turn be converted into a potential product. On the other hand development activities pertains to include the practical development of prototypes or specimens that can be utilized in mass production activities. While research focuses on innovations, development activities tends to inculcate such innovations onto live products thereby providing tangibility to the innovations. Research and Development: Relevant guidelines and involvement of entities in RD: Numerous accounting bodies around the globe provides separate treatment pertaining to research and development expenses. The accounting treatment pertaining to the research and development activities comes under the purview of AASB 138 which enumerates that such RD activities tends to facilitate the amount of innovations and increases the overall scientific knowledge available at the moment (Ato.gov.au. 2016). The rapid degree of innovations in varied fields has given rise to increasing the levels of newer sets of application and emergence of newer sets of products that has been forged ahead the levels of scientific applicability in functioning of products. The emergence of innovative products tends to open newer markets and thereby increasing the overall levels of business transactions pertaining to the product. Fair market value of the patent: It has been assumed that the later form of return pertaining to $200 million a year regarding ther next 10 years have been taken into account. Computation of Fair market value Year Discount Rate Cumulative Discount Rate each year (Discount rate factor each year) Annual Returns Generated Discounted Return 1 0.08 1.08 0.925925926 200,000,000 185185185.2 2 0.08 1.166 0.85733882 200,000,000 171467764.1 3 0.08 1.259 0.793832241 200,000,000 158766448.2 4 0.08 1.3605 0.735029853 200,000,000 147005970.6 5 0.08 1.4693 0.680583197 200,000,000 136116639.4 6 0.08 1.5869 0.630169627 200,000,000 126033925.4 7 0.08 1.7138 0.583490395 200,000,000 116698079.1 8 0.08 1.8509 0.540268885 200,000,000 108053776.9 9 0.08 1.9990 0.500248967 200,000,000 100049793.4 10 0.08 2.1589 0.463193488 200,000,000 92638697.62 1342,016,280 Journal entries of Research and Development Activities: Date Particulars Amount (Dr) Amount (Cr) 2013 Cash A/C.Dr 500,000,000 To CSIRO A/C 500,000,000 (Being receipt of grant from Commonwealth Scientific and Industrial Research Organization in terms of aquaculture feeds research ) 2014 Research and Development A/CDr 360,000,000 To Cash A/C 360,000,000 (Being expenses incurred in course for research activities) 2014 Plant Feed A/C.Dr 360,000,000 To Research and Development A/C 360,000,000 (Being payment made in terms of Plant based feed) 2015 Research and Development A/C...Dr 160,000,000 To Cash A/C 160,000,000 ((Being expenses incurred in course for research activities) 2015 Development Cost A/C.Dr 160,000,000 To Research and Development A/C 160,000,000 (Being cash paid in course for research and development operations) Claims made by BSF LTD: Since the company is not the sole aquaculture research organization that has implemented research based upon the degree of research propositions, thereby, the company cannot claim to have been the exclusive rights pertaining to biological development of aquaculture feeds. Numerous developments pertaining to implementation of the non fish feeds through usage of soybeans, protein supplements replacing fish feeds have been undertaken by the previous researcher (Parnham and Sies 2013). Thereby the claim pertaining to the restricted use of biological feeds by BSF Ltd can be dismissed. Moreover, the research work pertaining to the fish feeds are still ongoing and therefore the amount of claims made by the company are confusing and misleading in nature. Conclusion: The current study tended to cater to the accounting treatments and valuation principles pertaining to the amount of research that have been conducted by Bio Sustainable Feeds Ltd in the course of past three years. Moreover, the significance of research and development activities pertaining to the research relates to the degree of benefits derived through mitigation of food shortages pertaining to the capital. References and Bibliography: Lemos, D. and Tacon, A.G., 2016. Use of phytases in fish and shrimp feeds: a review. Reviews in Aquaculture. Levidow, L., Birch, K. and Papaioannou, T., 2013. Divergent Paradigms of European Agro-Food Innovation the Knowledge-Based Bio-Economy (KBBE) as an RD Agenda. Science, Technology Human Values, 38(1), pp.94-125. Sultana, M.S., Koshio, S., Ishikawa, M., Yokoyama, S. and Ikemura, T., 2013. Effects on Dietary Supplement of Shochu Distillery By-Product (SDBP) on the Growth of Red Sea Bream. Aquaculture Science, 61(1), pp.047-054. Tittonell, P., 2014. Ecological intensification of agriculturesustainable by nature. Current Opinion in Environmental Sustainability, 8, pp.53-61. Ato.gov.au. (2016). Home page | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/ [Accessed 15 Sep. 2016]. Harper, C., Jones, N. and Marcus, R., 2013.Research for development: A practical guide. Sage. Noyes, J., Gough, D., Lewin, S., Mayhew, A., Michie, S., Pantoja, T., Petticrew, M., Pottie, K., Rehfuess, E., Shemilt, I. and Shepperd, S., 2013. A research and development agenda for systematic reviews that ask complex questions about complex interventions.Journal of clinical epidemiology,66(11), pp.1262-1270. Parnham, M.J. and Sies, H., 2013. The early research and development of ebselen.Biochemical pharmacology,86(9), pp.1248-1253. Harrison, T.M., Pardo, T.A. and Cook, M., 2012. Creating open government ecosystems: A research and development agenda.Future Internet,4(4), pp.900-928. kerlind, G.S., 2012. Variation and commonality in phenomenographic research methods.Higher Education Research Development,31(1), pp.115-127.

Classic Airlines and Marketing free essay sample

Marketing September 17, 2012 Classic Airlines and Marketing Classic Airlines, the fifth largest airline carrier, currently serves 240 cities with more than 2,300 daily flights. However, Classic Airlines has experienced over the past three years a decline in their frequent flier program Classic Rewards along with customer confidence declining as well and stock prices has decreased by 10% according to University of Phoenix, 2012. Marketing is assigned the task of revamping the customer loyalty program and increasing membership while operating under a 15% reduction in expenses across the company. The challenges that the marketing management is faced with include a downward turn of morale among the employees; retaining and recruiting of new members for Classic Rewards, and the lack of support from upper management. Marketing management is the process of â€Å"creating, communicating, and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders† (Kotler Keller, 2006, p. 6). Identifying Marketing Challenges The marketing management team has identified that the majority (60%) of its Reward membership are at the basic tier, 25% are on the Silver Rewards level, and only 15% are Gold Rewards members. We will write a custom essay sample on Classic Airlines and Marketing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Of these members 80% are business travelers with the remaining 20% leisure travelers. With this information, marketing instituted surveys to determine what the needs of the members are. The replies from the business traveler ranged from the dislike for connections and delays, the desire for quality service, and the idea that the frequent flier points are the result of the airline’s investment in the customer. Whereas, the leisure traveler is more interested in lower air fare and is more willing to have more connections if it will save the traveler money. Strength, weakness, opportunities, and threats (SWOT) analysis of Classic Airlines top three competitors—British Airlines, Northwest Airlines, and United Airlines—were completed by John Hartman, Senior Vice President of Human Resources. Based on the SWOT analysis, all three competitors have a strong and successful loyalty program. A common weakness between the three companies is the union at each airline. An opportunity recognized by the three companies is the customers’ needs are constantly changing and the airline industry is rebounding. Fuel and equipment along with competition are considered weaknesses by the three organizations. Gathering input from the Classic Rewards members was the responsibility of Renee Epson, Senior Vice President of Customer Service. Interviews of 500 Gold and Platinum Classic Rewards members revealed that advertising campaigns are failing in conveying an accurate and meaningful picture of the airline. In regard to the Classic reward program only 30% were either satisfied or very satisfied with the program and upgrades available. When asked if the members flew on other airlines, all categories excluding those who fly seven to 12 times a year responded that they flew other airlines more often than Classic Airlines. Only 8% have been Classic Rewards members for more than five years with the majority been members for one to three years. Strategic Planning The marketing management team has been performing strategic planning to implement a value chain. A value chain states Kotler and Keller, (2006), â€Å"identifies nine strategically relevant activities that create value and cost in a specific business† (p. 38). The team has identified opportunities, weaknesses, strengths, and threats for Classic Airlines’ competitors and through surveys and interviews for Classic Airlines. The identification of the concerns of the Rewards program members enables the marketing team to address these concerns and implement recommendations for improving the Classic Rewards program. This is part of the new offering realization program that enables Classic Airlines to develop and implement new high-quality products while remaining within the budget. Another part of the value chain is the identification of new markets to attract new customers. Classic Airlines needs to rebuild its customer relationship management process this in turn will improve relationships and understanding with both internal and external customers. Conclusion Classic Airlines marketing management is working on improving the organization’s rewards program while remaining within the budget that has a 15% decrease with the result of increasing the profits. A major challenge for the marketing management team is the lack of support from upper management. However, the team has begun the strategic planning of implementing a value chain method. The use of a SWOT analysis, surveys, and interviews of current customers has provided the team with an insight of the issues that must be addressed. Marketing is a process of delivering value to its customers while managing customers’ relationships and producing revenue and profit for the company and its stakeholders. References Kotler, P. , Keller, K. (2006). Marketing Management (12th ed. ). Upper Saddle River, NJ: Pearson-Prentice Hall. University of Phoenix. (2012). Scenario: Classic Airlines. Retrieved from University of Phoenix, MKT571-Marketing website