Marketing Survey for Gourmet Cupcakes Research Paper

Marketing Survey for Gourmet Cupcakes - Research Paper Example The research report author recommends that the Gourmet Cupcakes Bakery undertakes an expansion strategy into the key markets of Canada, the United Kingdom, Germany, New Zealand, Australia, China, Japan and South Africa. Opportunites exist to position the product as a luxury item in these markets. 4. Introduction The purpose of the following report is to put forward a study that gives quantitative insight into current consumer response toward the product offering, gourmet cupcakes, from the Gourmet Cupcake Bakery. The report intends to identify current and future opportunities for the Gourmet Cupcake Bakery to expand its operations beyond its present location in the United States to an international market. The report also points to a secondary opportunity for the Gourmet Cupcake Bakery to co-brand with specialty food stores in the United States and internationally to build sales and develop a strong brand reputation. To date the Gourmet Cupcake Bakery has focused its operations exclu sively in the United States market. However, international demand for the Gourmet Cupcake Bakery product can be stimulated through a series of strategic partnerships and co-branding initiatives. Key target markets exist in Canada, the United Kingdom, Germany, New Zealand, Australia, China, Japan and South Africa. The report seeks to highlight future opportunities that serve the Gourmet Cupcake Bakery strategic vision. In order to accomplish the stated goals of the project, the research report author employed the web based Qualtrics survey software to create an online survey of consumer responses to the current gourmet cupcake product offerings produced by the Gourmet Cupcake Bakery. The Qualtrics software allowed the research report author to... The report intends to identify current and future opportunities for the Gourmet Cupcake Bakery to expand its operations beyond its present location in the United States to an international market. The report also points to a secondary opportunity for the Gourmet Cupcake Bakery to co-brand with specialty food stores in the United States and internationally to build sales and develop a strong brand reputation. To date the Gourmet Cupcake Bakery has focused its operations exclusively in the United States market. However, international demand for the Gourmet Cupcake Bakery product can be stimulated through a series of strategic partnerships and co-branding initiatives. Key target markets exist in Canada, the United Kingdom, Germany, New Zealand, Australia, China, Japan and South Africa. The report seeks to highlight future opportunities that serve the Gourmet Cupcake Bakery strategic vision. In order to accomplish the stated goals of the project, the research report author employed the w eb based Qualtrics survey software to create an online survey of consumer responses to the current gourmet cupcake product offerings produced by the Gourmet Cupcake Bakery. The Qualtrics software allowed the research report author to perform quantitative statistical analysis, create a survey database and export the results to a simple Excel document for further examination. The result is a comprehensive and thorough analysis of consumer purchasing intention for the product offered by the Gourmet Cupcake Bakery, using its present branding strategy.

GAAP VS IFRS Essay Example | Topics and Well Written Essays - 750 words

GAAP VS IFRS - Essay Example The United States corporations will benefits by converting from GAAP to IFRS. One, IFRS allows extra flexibility than United States GAAP, and because stock option and bonus schemes normally offer managers incentives to enhance earnings, this flexibility will probably be utilized to enhance the income of U.S corporations more frequently than it will be employed to lessen earnings. Two, converting to IFRS from GAAP will give the corporations in America more responsibility in the area of asset valuation as a complete discretion that is also likely to enhance the earnings of U.S corporations. Finally, in the field of research and development costs and the associated field of homegrown intangible asset valuation, IFRS is more liberal than GAAP. IFRS permits only development costs to be integrated in the assets of the corporations, thus, not expensed against earnings (Ciesielski, 2008). Question 2 One, Acquired intangible assets under GAAP are identified at fair value. In contrast, under I FRS, it is solely identified if the asset has measured dependability and will have an imminent economic gain. Here, IFRS will be the most beneficial method to financial statement users. ... Here, IFRS is the most beneficial method. Finally, The conditions for revenue recognition and revenue under IFRS and GAAP are somewhat dissimilar. GAAP gives extra specified guidance than IFRS (Ciesielski, 2008). Therefore, GAAP is the most beneficial method to financial statement users in this case. Question 3 One, there are a number of unknown risks that United States corporations will encounter. These unknown risks are also not predictable to experts. Two, IFRS offers little guidance on specified application and interpretation of the standards. This definite difference from existing practice will require corporations in United States to employ additional judgment in understanding specific standards and their purpose to the business activities of the corporations. Finally, even if the duration experienced by external auditors remains unchanged, more expert senior personnel may be needed to assess the corporations’ management application of verdict, thus, affecting the levera ge of audit engagements and staffing mix. Three techniques may be used to overcome these obstacles. One, there should be consistent and comprehensive accounting standards that communicate economic reality to a corporation. Two, a corporation should have sufficient corporate governance practices which will guarantee suitable internal controls and adequate execution of accounting standards. Finally, there should be effective and efficient audits which will allow external dependability to the information prepared by a corporation following referred standards (Ciesielski, 2008). Question 4 Two long-term conversion issues on accounting for leases by the lessees are leasehold improvements and percentage rent. Leasehold improvements are lastingly fixed

Adolphe Appia and Edward Gordon Craig

Adolphe Appia and Edward Gordon Craig Adolphe Appia and Edward Gordon Craig never collaborated with each other in work or spent any significant time in each others company, but their names are linked together before they had met or corresponded and have remained so to this day. Appia and Craig worked independently of each other to lay the foundation of modern three dimensional theatre practices. Adolphe Appia Adolphe Appia (1862-1928), was a Swiss lighting design innovator who saw the possibility of using light during scenic changes and with striking special effects. Appia was the first to develop and use multi-directional colored lighting to paint the stage and move in harmony with the theatrical production (Brockett 78). Adolphe Appia believed that light was a medium capable of conveying both external and internal meanings. Appia observed contemporary theatre and thought that most productions failed to use light and its potential to serve a production. The newly introduced electrical lighting was utilized with a dull notion of how light can work and appeared exceptionally bright, which destroyed any sense of dimensions and depth. Appia began to study light and plotted a detailed course to follow in order for light to become a set of principles underlying and guiding the medium. With this concept in mind, he theorized that light must break away from its enslavement to painted scenery (Beacham 25). Appia stated that an object lit from three or four directions throw no shadows (Beachman 25). Appia then decided that light did not support the expressiveness of music nor did it properly emphasize the plastic, three dimensional, form of the actor and the setting (Beachman 24). Appia discovered that in order to enhance the setting and create a three dimensional look, he first had to identify two types of light and then use them. The first type is diffused light, which provides a layer of light to enhance the more suggestive lighting effects. The second type of light was active, which highlighted what it lit; providing the means for enhancing both the external and inner settings as well. Active light allows the night, be it the moon or torches shining, or the supernatural to be expressed. Diffused and active lighting are used simultaneously, however, only in terms of the intensity. Appia discovered that to avoid extreme shadows, which weakens the effect of active light; diffused lighting can illuminate the setting and the actor. When visibility on stage and shadows are suppressed, active lighting can be used to enable a more dimensional atmosphere. Using these two types of lighting, Appia began to define the shapes and objects on stage, thus enhancing the th ree dimensional plastic form and transformed the idea of plasticity with light on stage (Beachman 26). As part of an exploration of this idea, Appia applied his theory to a stage that did not have true three dimensions. He developed the use of lighting in four forms: 1) the fixed border lights illuminated the painted flats. 2) Footlights were used to light the set and actor from both front and below. 3) Moveable spotlights focused a precise beam or various projections. 4) Light from behind to create a transparent illusion. Appia did find it most difficult to harmonize all of the forms together. His findings of how to use multiple light effects enabled him to manipulate the apparatuses of the time as well as to progress into the future (Beachman 27). Appia then began to realize that light could also give a sense of time, emotion and dimension (Beachman 62). He began intertwining light and music and time. By this he established the convention of light moving (while in sync with the music) and capturing the audiences attention (Brockett 142). As he continued to apply and adapt his own theory to theatrical festivals he designed and/or collaborated with, Appia concludes:   Ã‚   Light, just like the actor, must become activeLight has an almost miraculous flexibilityit can create shadows, make them living, and spread the harmony of their vibrations in space just as music does. In light we possess a most powerful means of expression. Appia conceptualized ahead of his time; he theorized that by having more mobile and easily handled apparatuses will produce active lighting, but would also require further study to perfect their operation. The diffused light would require more fixed installations in order to complement big screens of transparency (Beachman 28). Appia was highly influential in the theatre arts and continued his theories with other theatrical theorists as well as working with Edward Gordon Craig to further develop the idea of complete plasticity through light. Edward Gordon Craig Edward Gordon Craig (1872-1966), was an English stage design innovator who defined stage lighting for the modern theatre. He believed that the theatre should be free from dependency on realism and the actor. The actor along with light as a key element should be controlled by one person, the master artist known as the director today. Unlike Adolphe Appia, Craig thought that the theatre only needed one master artist to create all of the production elements and focused on lighting as a general illumination for the whole composition (Brockett 146). Craigs focus on scenic design began to take a more prominent role and lighting became only an afterthought; for which all of his sets and actors were visible to the audience. He achieved this by using border lights, wing strip lights and footlights (Pilbrow 3). With Craig focusing more on the overall visual impact of coordination and balance between light movement, objects and special relationships, he found himself strongly in disagreement with Appias theory that the actors body movement was more significant to be considered above all other elements (Beachman 68). Appia took a deep interest as to why Craig disagreed, so he corresponded with Craig, discussing ideas and concerns. Through this collaboration Craig and Appia combined their ideas into one theory: creating complete plasticity with light. They were to present the Plasticity Theory at the Cologne Exhibit of 1913. However, their first meeting in person was an acrimonious one and Craig refused to present. Frustrated with Appias constant focus on the human body and music, Craig voiced his opinion rather sternly: I told him that for me, the human body in movement seemed to signify less and less and that his vision was clouded by the veils of music and the human form (Beachman 69). Appia refused to present without Craig and after much discussion, they were able to set aside their differences and presented the Appia and Craig Theory of Plasticity at the Cologne Exhibit on May 19, 1913 (Beachman 70). Both Edward Gordon Craig and Adolphe Appia were the innovators of modern stage lighting; their ability to think beyond the technology available at the time, has paved the way to lighting design today. Bibliography Beachman, Richard. Adolphe Appia: Artist and Visionary of the Modern Theatre. Hardwood Academic Publishers: Great Britain, 1994. Brockett, Oscar G. and Hildy. History of Theatre. Allyn Bacon: USA, 2007. Pilbrow, Richard. Stage Lighting Design: The Art, The Craft, The Life. Design Press: New York, 1997. Adolphe Appia Lighting effects Three dimensional effects   Ã‚   Edward Gordon Craig The Mask: Lighting effects Scale effects

Bilingualism Essay -- Bilingual Education, Languages

Introduction This paper is primarily intended to present some major considerations about bilingualism and bilingual education from a sociolinguistic perspective. In first instance, I will deal with some of the definitions of these terms placing them along the continuum since the high complexity of the issues. Also, some features of individual and social bilingualism will be pointed out, and some of the most common effects on individual and on communities will be presented. Finally, a reflection upon a kind of ‘unnatural’ bilingualism is put forward. Definitions Basically, a bilingual person is said of that one who knows and uses two languages. More specifically, one who speaks, reads, or understands two languages equally well (Richards et al., 1992). The term bilingualism has been defined from different perspectives. As a matter of fact, disciplines like linguistics, psycholinguistics, and sociolinguistics propose, according to their particular domain, a definition for bilingualism. In general terms, the bilingualism is characterized by the alternation of two languages. The problem arises when we want to define the extent of language competence a person must have to be called bilingual. The most known definitions of bilingualism come from Bloomfield (1933) who states that bilingualism is the â€Å"native mastery of two languages†; similarly, Haugen (1969), argues that bilingualism is â€Å"the use of complete and meaningful sentences in other languages†; and for Weinreich (1953), bilingualism occurs when â€Å"two or more languages†¦ are used alternately by the same persons† (1970 [1953]). Clearly, those definitions (and others) may be situated along a continuum moving from a ‘radical’ position to a more flexible one. For example, Macnama... ... educational institution have the necessary elements of judgment and the required tools. For instance, if those tools are to measure linguistic competence, communicative competence and even pragmatic competence of the language involved. Finally, what really matters is that within our current world, where distance is dramatically reduced if not eliminated, the introduction of bilingual and multilingual communities have to be an asset for most societies. Nevertheless, the design and implementation of such communities must be a question of informed decisions. It is true that education is also dependent of political determination, but it is not less true that linguistic, cultural, and social factor must be carefully incorporated. This means that language teachers and the scholar ´s communities have a major role to play through serious and supported research projects.

Christmas vs Thanksgiving Essay

Christmas is one of the most incredible times of the year; snow on the ground, a warm fire in the living room, and twinkly lights around every turn. When I was young, I loved Christmas. Toys and treats had me in a daze for almost a week straight. I was a typical kid, and my focus during any holiday was, â€Å"What do I get? Who brought me presents? †. I never realized the true meaning of why we have holidays, other than presents, until I was seventeen years old. As I’ve started to see my family less and my co-workers more, I understand that the true meaning of holidays in general, is to spend time with our loved ones. Taking my new found wisdom into account, my opinion of the â€Å"best holiday of the year† has changed from Christmas to Thanksgiving. My views, including favorite holiday, have changed because my focus on what’s important has matured. Christmas is a kid’s favorite holidays for really only one reason: presents. We live in a society where materialistic things outweigh almost anything else. We would do almost anything to get the new iPhone, and we have an annual â€Å"buy as much as you can† day, also known as Black Friday. Christmas, unfortunately, has gone away from its religious origins and has been turned into the most expensive holiday of the year. Although I am sitting here trashing Christmas, I do still enjoy the snow and the decorations; who doesn’t? Snow sets the stage for Santa, and decorations make it all the merrier. Twinkling lights accompany almost every roof and dance in the cold winter gusts. The weather and feel of Christmas couldn’t be more perfect for the holiday; cold keeps us in the house and makes the fire feel all the more wonderful, while sugary treats and presents make our tummies and shelves feel good. Unfortunately for Christmas, my love for the day has diminished. I have grown up to see how selfish our society is during this time of year and now different we treat the holiday than it is actually supposed to be. Christmas is a day to celebrate the birth of Jesus, not to celebrate about the new camera we just got. Christmas was a wonderful holiday for me when I was younger; I’m sad to have grown up and seen how selfish we really are during this â€Å"giving† time of year. Turkeys and football and family, oh my! Thanksgiving has won my vote for â€Å"favorite holiday†. A genuinely preserved time of year that hasn’t taken on (as much of) the commercial business as Christmas has. Thanksgiving was originally celebrated to give thanks and to remember the Pilgrims that arrived to this country, right? That’s what I’ve been taught in school, so let’s hope that’s correct. Looking at the meaning of Thanksgiving in 2013, it looks to have kept the same purpose. A typical Thanksgiving day for my family starts with a light breakfast– if any– a hefty Thanksgiving day linner (lunch and dinner), and then a nap on the couch while watching the big football game. During Thanksgiving dinner, my family talks about what we’re thankful for, and, since we’re all history geeks, we talk about how hard the Pilgrims had it back then. Almost every family gets together with as many relatives as they can corral in, and simply enjoys being together. Many families play a game of backyard football, cook dinner, and enjoy TV shows together. On thanksgiving, unless Grandma and Grandpa surprise you, no presents are given or received. The focus is not taken away from the meaning of the holiday by annoying songs about kissing under the mistletoe or wanting teeth for Christmas, nor is it taken away by excessive gift giving. No longer am I obsessed with Malibu Barbie or the Justin Bieber Christmas CD, I have overcome the materialistic plague that haunts our society. I enjoy the down time with my grandparents, I cherish the time I have with my siblings outside playing in the leaves, and I appreciate the humbling day to bring me back to reality and to tell my irrational teenage mind that I actually have an incredibly good life. You will probably never hear someone say â€Å"Thanksgiving is overrated† because it is not. Thanksgiving is one of those Holidays that creep up on people towards the end of November because it isn’t as publicized as Christmas. People love Thanksgiving because it’s that holiday where it’s okay to be in comfy clothes, it’s okay to eat a ton and pass out on the couch, and it’s encouraged to be with family. Thanksgiving is my favorite holiday because my view on what’s important has changed drastically; I now believe that family is more important than the iPhone 5s. Holidays are to be enjoyed by everyone, and should not be taken for granted. Many things change from the time we are seven to the time we are seventeen; hopefully one of the most dramatic changes are the things that we value. Yes, Christmas and Barbie had my heart at one point in my life, and I would have considered anyone a foe who spoke out against my beloved presents; however, it’s nice to see that I now am mature enough to say that all I want for Christmas is for my family to be together. Going off to college in less than a year, I no longer take family time for granted, and I don’t think I ever will again. We live in such a material world and it makes me sad to see Christmas, a truly beautiful holiday, turned into a greedy and expensive time of year. Until my views mature more, Thanksgiving will be my favorite holiday.

Mill

The idea that there are â€Å"higher† and ‘lower† pleasures is one that stems from the very beginning of philosophy, although in the hands of John Stuart Mill within his famous Utilitarianism it becomes a central focus. Mill convincingly argues that if a person has experienced both the higher and the lower pleasures, then he/she will naturally tend to prefer the higher. But if someone has only been subjected to lower pleasures he is somehow a less fulfilled human being. The distinctively human pleasures that Mill identified tended to be those that would only appeal to a few people, normally the elite of society who had the time and money to indulge in them. For example, high art as is found with opera houses or within expensive paintings in luxurious art galleries is often only enjoyed by a few. But this few is the most exemplary example of the most â€Å"human† of pleasures. Conversely, the lower pleasures tend to be those that appeal just to the senses: often in a purely physical sense. These kinds of pleasures are to be found within the lower classes and are characterized by instant and easily understood appeals to pleasure. In many ways this argument makes sense, even thought it does not fit within the egalitarian ideals of today.   In many ways it also sits uneasily with the whole focus of utilitarianism which may be essentially summed u[ as the â€Å"greatest happiness for the greatest number of people†. The valorization of high (human) pleasures over low (more animalistic) ones essentially suggests that the quality of happiness rather than the quality, at least as far as pleasures are concerned is of the most importance. Mill used his division between high and low pleasures to suggest that certain individuals who owned more property, and thus who were more likely to indulge in the higher pleasures, should have greater voting power than the masses. This is an essentially elitest system, but one which makes sense within the premises that Mill sets forward. If the higher pleasures are of greater â€Å"human† character than the lower ones, then the people who enjoy them would be more worthy of control within society. They would be more likely to exhibit the kind of self-control needed to preserve the happiness of the masses. The hedonistic tendencies of those masses imply that they cannot be trusted with full power over their destinies. To conclude, the idea that some pleasures are â€Å"superior† to others is something that most people accept in theory, but would not readily admit in public. Mill however belonged to a perhaps more honest age than ours, and is convincing in his arguments for the superiority of certain pleasures over others. The conclusions that he draws from those arguments are more problematic however: the fact that a person enjoys opera does not necessarily mean that he understands the good of the country better. Works Cited Mill, John Stuart. Utilitarianism. University of Toronto Press, Toronto: 1985.