The Balanced Scorecard Essay Example | Topics and Well Written Essays - 2250 words - 1

The Balanced Scorecard - Essay Example This direction is centrally provided in four dimensions which include financial, customer, internal process and learning and growth perspectives. SASA is an International Holdings Limited retailing group providing cosmetics. It is incorporated in Hong Kong, now enjoys the position of leading cosmetic provider from Asia. The success of SASA like any other business is the reflection of the effective strategic management. For continuing the practice of effective strategic management, the underlying report develops the Balance Score Card for the SASA Company for the further organized and effective strategic management. Hence, the accounting manager of SASA presents BSC plan to the strategic management of the company. COMPANY REVIEW Established in 1978 in Hong Kong, SASA now owns over 600 brands with 17,000 products to fulfill the customer’s cosmetics needs. SASA now successfully serves customers on more than 270 counters including stores and other options. In additional, service t o customers is also provided on online platform. Euromonitor 2013 rated SASA the largest cosmetic chain among the top 500 retailers of Asia and among the top ten Hong Kong’s retailer groups (SASA, 2013a). ... Under this domain, Sa Sa has around 260 multi brand store and seven specific specialty store in addition to the online service. The brand Management section encompasses nearly 100 brands exclusive and is only brand manager in Hong Kong (SASA, 2013a). EXTERNAL ENVIRONMENT Cosmetic industry in Hong Kong is dominated by the imports from foreign market including France (US $1.7 Bn 2012) and USA (US$ 425 Bn in 2012). Hence, market is dominated by the foreign market; therefore, offers attractive potential for growth for the brand management section of the Sa Sa. The forecasted growth for future of the mentioned import is 13 percent and 15 percent in 2013 and 2014 respectively. Nearly, 35 million tourists from China in 2012 landed and offered potential to the Hong Kong market of Cosmetics and offers wide expansion opportunity to the locals businesses and foreign brands. It is important to mention, that though the potential to growth is extensive as no import duties are charged; however, the market is very competitive and top ten cosmetic provided hold 70 percent of the market (Export. gov, 2013). MISSION The mission statement of SASA clearly identifies its way of doing business. Mission identifies clearly that business concerned to work in four dimensions that include customers, employees, suppliers and overall society (SASA, 2013b). Every strategy of SASA is directed by leveraging expertise and benefits to and from these four pillars of SASA. VISSION The vision of SASA is to develop expanded foot prints with retail value added cosmetics and professional beauty expert service provider in the global market with central focus in mainland in China (SASA, 2013b). INTERNAL STRENGTHS ASSESSMENT (SWOT) Sa Sa is well reputed brand of Hong Kong in cosmetics industry.

The World’s Most Misunderstood Breed of Dogs Essay Example for Free

The World’s Most Misunderstood Breed of Dogs Essay When many people see a pit bull or the breed is mentioned they instantly stereotype them as being aggressive and monstrous beasts, this however is not the case as all! Pit bulls have been breed over the years as fighting dogs. The owners have raised them to be extremely violent and attack other dogs by treating them harshly and training them to do so at a young age. However, over the years people have wrongfully stereotyped pit bulls because their owners have trained them to be violent. The only dogs that do are the ones that have been trained to do so by humans. The humans are the ones who have created this so called â€Å"monstrous beast†. Pit bulls are the world’s most misunderstood breed of dogs that have been wrongfully stereotyped against for many years. It is a myth that pit bulls are genetically driven to kill people. â€Å"Dogs are not machines; they are living organisms. Like all living organisms, a dog’s behavior is influenced by both genetics and environment. How a dog owner manages his or her dog will determine whether the dog becomes a danger to humans. No dog is driven entirely by genetics to attack people, and no dog breed has been created or bred into such a state that all dogs of the breed are compelled to attack people. Dogs that are raised as beloved family pets do not kill people.† This statement above fully describes how not all pit bulls are aggressive and how if raised properly they are amazing dogs. This shows that pit bulls can be aggressive but that is only because they have been brought up in an environment that encouraged aggressive behavior and were rewarded for it by their owners. Also, according to American Temperament Test Society the American Pit bull Terrier has a very high passing rate of 82.6%. This statistic shows that Pit bulls are good tempered dogs and are not all aggressive. The American Temperament Test Society also shows that the average passing rate is 77%. This means that Pit bulls are above average when it comes to temperament compared to many other breeds of dogs. This same source adds that Pi t bulls are less likely to attack than a Rottweiler, German shepherd, or a Chow. This evidence shows that a Pit bull is no more aggressive than any other dog. Pit bulls have been given a bad reputation that they cannot seem to shake. This reputation has caused this type of dog to be banned in parts of the United States and across the country. It is sad knowing that there are  other breeds of dogs that are just as likely to be aggressive and yet Pit bulls have been stereotyped as the most aggressive breed of dogs. Many people have stereotyped the breed before they have ever encountered a Pit bull, I am actually guilty of this. Before I had ever come in contact with a pit bull I thought they were naturally aggressive dogs and boy was I wrong. My sister’s boyfriend, Antonio, got a Pit bull and we all decided to name her Coda Bear. She is the sweetest dog ever and is in no way aggressive. I have two Golden Retrievers and when Antonio brings Coda Bear over to play she is very submissive to one of my dogs, Bailey. I would say that Bailey is probably more aggre ssive than Coda Bear. Recently Coda Bear got out of her fenced yard and dog into a dog fight. And right now I am sure that most of you are thinking that Coda Bear started it, but this is not the case. Coda was attacked by another dog and didn’t even know how to defend herself. She ended up in the hospital and had bite marks all over her. The hospital automatically assumed that Coda had started the fight and told Antonio that his dog might have to be put down if they found that she was aggressive. After interacting with Coda at the hospital and doing an aggressive test on her the hospital found that Coda was in no way aggressive. When attacked by the other dog she did not attack back, she simply took the abuse until the attack was broken up by Antonio. Coda Bear recovered quickly and is her perky happy self again that we all know and love. Whenever Coda sees someone she doesn’t want to attack them; she just wants to run up to them and lick their face till it is sopping wet from all her kisses! My experience with a Pit bull has proved to me that Pit bulls are loving dogs that have been wrongfully judged and stereotyped. Pit bulls were not born wanting to hurt or even kill any animal or person; they were trained to do it. The owner created that aggressive dog, the dog did not choose to be this way. Many people simply forget this and automatically assume that the breed itself is aggressive, when it is really the owners who train them to be this way. Also many Pit bulls are being euthanized when taken to a shelter because they believe that they are aggressive dogs and that no one will want to adopt them. Pit bulls were originally known as â€Å"nanny dogs† because they were so great with kids and were very tolerant and loving. Since people began fighting Pit bulls they have lost this reputation. Hopefully they will get this reputation back because they truly deserve it; they are wonderful dogs.

The Argument Against Nozicks Distributive Justice Essay -- Law

Argument Against Nozick’s Distributive Justice Robert Nozick argues in his Entitlement Theory that there are three main topics in the justice of holdings: the acquisition of ‘un-held things’, the transfer of holdings, and the rectification of injustice in holdings.1 Nozick’s theory of what makes a transfer of holdings ‘just’ should be rejected for two key reasons and the rectification of injustice of holdings should be rejected for two key reasons. Robert Nozick declares a transfer of holdings just if the exchange is voluntary and if the holding being exchanged was originally acquired by just means.2 The first key point of this argument that should be rejected is the fact that the grounds for a ‘just’ transfer of holdings relies solely on whether or not the exchange was voluntary by both parties. With this low standard of justice, it permits voluntary exchanges in which one party unknowingly, probably because of circumstances they cannot control such as a limited mental capacity, could voluntarily commit to a transfer in holdings that will negatively affect them, either indirectly or directly. These people may voluntarily agree to a transfer in holdings that they would most certainly not agree to if they were in their right mind and could consider all of the factors playing into the transfer. There are these people who are not in their right mind or who don’t have to mental capacity to keep their best inter ests in mind, and there are also people who would willingly take advantage of these people to further their own selfish agendas. If one was to uphold Nozick’s grounds for what makes a transfer of holdings ‘just’, one is allowing people to cheat people with lesser mental capacities out of what is rightfully theirs through ... ...nd make the whole process of trade and acquisition very slow and cumbersome. Unless there was someway to effectively track and record every transaction in a fast and streamlined way, the rectification of holdings could effectively halt a market. Thus, for the four reasons stated above, Robert Nozick’s topics of transfer of holdings and rectification of holdings within his entitlement theory should be rejected. Not only are Nozick’s propositions inefficient and immoral, they may also create double standards as to what constitutes as an injustice. Works Cited 1 Robert Nozick, â€Å"’Distributive Justice’ from Anarchy, State and Utopia† in Tamar Szabà ³ Gendler, Susanna Siegel, and Steven M. Cahn (eds.), The Elements of Philosophy: Readings from Past and Present (New York: Oxford University Press, 2008), 309—310. 2Nozick, 309—310. 3Nozick, 310. 4Nozick, 311.

Deception Point Page 67

As they walked to the elevator, the old man said, â€Å"Sometimes all it takes to unravel something is a single strand. Perhaps we can find a way to eat away at NASA's victory from within. Cast a shadow of distrust. Who knows where it will lead?† The old man locked his tired eyes on Sexton. â€Å"I am not ready to lay down and die, senator. And I trust nor are you.† â€Å"Of course not,† Sexton said, mustering resolve in his voice. â€Å"We've come too far.† â€Å"Chris Harper lied about fixing PODS,† the man said as he boarded the elevator. â€Å"And we need to know why.† â€Å"I will get that information as fast as I can,† Sexton replied. I have just the person. â€Å"Good. Your future depends on it.† As Sexton headed back toward his apartment, his step was a little lighter, his head a little clearer. NASA lied about PODS. The only question was how Sexton could prove it. His thoughts had already turned to Gabrielle Ashe. Wherever she was at the moment, she had to be feeling like shit. Gabrielle had no doubt seen the press conference and was now standing on a ledge somewhere getting ready to jump. Her proposition of making NASA a major issue in Sexton's campaign had turned out to be the biggest mistake of Sexton's career. She owes me, Sexton thought. And she knows it. Gabrielle already had proven she had a knack for obtaining NASA secrets. She has a contact, Sexton thought. She'd been scoring insider information for weeks now. Gabrielle had connections she was not sharing. Connections she could pump for information on PODS. Moreover, tonight Gabrielle would be motivated. She had a debt to repay, and Sexton suspected she would do anything to regain his favor. As Sexton arrived back at his apartment door, his bodyguard nodded. â€Å"Evening, senator. I trust I did the right thing by letting Gabrielle in earlier? She said it was critical she talk to you.† Sexton paused. â€Å"I'm sorry?† â€Å"Ms. Ashe? She had important information for you earlier tonight. That's why I let her in.† Sexton felt his body stiffen. He looked at his apartment door. What the hell is this guy talking about? The guard's expression changed to one of confusion and concern. â€Å"Senator, are you okay? You remember, right? Gabrielle arrived during your meeting. She talked to you, right? She must have. She was in there quite a while.† Sexton stared a long moment, feeling his pulse skyrocket. This moron let Gabrielle into my apartment during a private SFF meeting? She stuck around inside and then departed without a word? Sexton could only imagine what Gabrielle might have overheard. Swallowing his anger, he forced a smile to his guard. â€Å"Oh, yes! I'm sorry. I'm exhausted. Had a couple of drinks, too. Ms. Ashe and I did indeed speak. You did the right thing.† The guard looked relieved. â€Å"Did she say where she went when she left?† The guard shook his head. â€Å"She was in a big hurry.† â€Å"Okay, thanks.† Sexton entered his apartment fuming. How complicated were my goddamn directions? No visitors! He had to assume if Gabrielle had been inside for any length of time and then snuck out without a word, she must have heard things she was not meant to hear. Tonight of all nights. Senator Sexton knew above all he could not afford to lose Gabrielle Ashe's trust; women could become vengeful and stupid when they felt deceived. Sexton needed to bring her back. Tonight more than ever, he needed her in his camp. 79 On the fourth floor of the ABC television studios, Gabrielle Ashe sat alone in Yolanda's glass-walled office and stared at the fraying carpet. She had always prided herself on good instincts and knowing whom she could trust. Now, for the first time in years, Gabrielle felt alone, uncertain which way to turn. The sound of her cellphone lifted her gaze from the carpet. Reluctant, she picked up. â€Å"Gabrielle Ashe.† â€Å"Gabrielle, it's me.† She recognized the timbre of Senator Sexton's voice immediately, although he sounded surprisingly calm considering what had just transpired. â€Å"It's been one hell of a night over here,† he said, â€Å"so just let me talk. I'm sure you saw the President's conference. Christ, did we play the wrong cards. I'm sick over it. You're probably blaming yourself. Don't. Who the hell would have guessed? Not your fault. Anyhow, listen up. I think there may be a way to get our feet back under us.† Gabrielle stood up, unable to imagine what Sexton could be talking about. This was hardly the reaction she had expected. â€Å"I had a meeting tonight,† Sexton said, â€Å"with representatives from private space industries, and-â€Å" â€Å"You did?† Gabrielle blurted, stunned to hear him admit it. â€Å"I mean†¦ I had no idea.† â€Å"Yeah, nothing major. I would have asked you to sit in, but these guys are touchy about privacy. Some of them are donating money to my campaign. It's not something they like to advertise.† Gabrielle felt totally disarmed. â€Å"But†¦ isn't that illegal?† â€Å"Illegal? Hell no! All the donations are under the two-thousand-dollar cap. Small potatoes. These guys barely make a dent, but I listen to their gripes anyway. Call it an investment in the future. I'm quiet about it because, frankly, the appearances aren't so great. If the White House caught wind, they'd spin the hell out of it. Anyhow, look, that's not the point. I called to tell you that after tonight's meeting, I was talking to the head of the SFF†¦ â€Å" For several seconds, although Sexton was still talking, all Gabrielle could hear was the blood rushing in shame to her face. Without the slightest challenge from her, the senator had calmly admitted tonight's meeting with private space companies. Perfectly legal. And to think what Gabrielle had almost considered doing! Thank God Yolanda had stopped her. I almost jumped ship to Marjorie Tench! â€Å"†¦ and so I told the head of the SFF,† the senator was saying, â€Å"that you might be able to get that information for us.† Gabrielle tuned back in. â€Å"Okay.† â€Å"The contact from whom you've been getting all your inside NASA information these past few months? I assume you still have access?† Marjorie Tench. Gabrielle cringed knowing she could never tell the senator that the informant had been manipulating her all along. â€Å"Um†¦ I think so,† Gabrielle lied. â€Å"Good. There's some information I need from you. Right away.† As she listened, Gabrielle realized just how badly she had been underestimating Senator Sedgewick Sexton lately. Some of the man's luster had worn off since she'd first begun following his career. But tonight, it was back. In the face of what appeared to be the ultimate death blow to his campaign, Sexton was plotting a counterattack. And although it had been Gabrielle who led him down this inauspicious path, he was not punishing her. Instead, he was giving her a chance to redeem herself. And redeem herself she would. Whatever it took. 80 William Pickering gazed out his office window at the distant line of headlights on Leesburg Highway. He often thought about her when he stood up here alone at the top of the world. All this power†¦ and I couldn't save her. Pickering's daughter, Diana, had died in the Red Sea while stationed aboard a small navy escort ship, training to become a navigator. Her ship had been anchored in safe harbor on a sunny afternoon when a handmade dory loaded with explosives and powered by two suicide terrorists motored slowly across the harbor and exploded on contact with the hull. Diana Pickering and thirteen other young American soldiers had been killed that day. William Pickering had been devastated. The anguish overwhelmed him for weeks. When the terrorist attack was traced to a known cell whom the CIA had been tracking unsuccessfully for years, Pickering's sadness turned into rage. He had marched into CIA headquarters and demanded answers.

Comparing and Contrasting “The Necklace” and “The Gift of the Magi” Essay

The main character in The Necklace’s, and the main character in The Gift of the Magi’s, personalities differ from one another vastly. In The Necklace, the main character Mathilde Loisel is an ungrateful middle class woman who seeks riches and admiration. Alternatively, the main character in The Gift of the Magi, Della Young, is compassionate and works very hard to buy her husband a present, and ultimately, selling the one thing that was more precious to her than anything else, her hair. Mathilde is selfish, and when her friend, Madame Foreister is sympathetic enough to let her borrow her jewelry, Mathilde asks rudely, â€Å"Haven’t you anything else?† (Maupassant,  ¶39). In contrast, Della is very appreciative when she receives a hairpin, and is very unselfish when giving away her hair to buy a present for her husband. Mathilde and Della are also both remotely poor. In the beginning of The Necklace, Mathilde and her husband were pretty well off, not too rich, and very simple. But at the end of the story, they are dirt poor, having spent 10 years paying debts. On the other hand, Della started out fairly poor, only being able to gather $1.87 for a Christmas present, but enjoyed life all the same. These two women are also unlike one another because of how they treat their husbands. When thinking about what to get her husband Jim, Della thought, â€Å"Something fine and rare and sterling–something just a little bit near to being worthy of the honor of being owned by Jim.† (Henry,  ¶6) This quote shows how much Della loves her husband, and how she thinks it is the best thing in the world to be his, and to be married to him. Meanwhile, instead of feeling like her husband â€Å"won† her heart, Mathilde feels like she settled for him. She shows these feelings for her husband when O. Henry writes â€Å"†¦and she let herself be married off to a little clerk in the Ministry of Education.† (Maupassant,  ¶1). Madame Loisel also does not show gratitude towards her husband when he acquired the tickets to the party, and when he spent all that money buying her a dress when he really could have bought something for himself. On the other hand, Mrs. Young is very flattered when her husband buys her a present, even one that she has no use for. Both The Necklace’s, and The Gift of the Magi’s, endings are ironic. In The Necklace, Mathilde and her husband spend most of their young life paying off a huge debt because of a diamond necklace that she had lost. 10 years later, she ran into the friend from whom she borrowed the necklace from, and found out that the necklace they thought was thirty-six thousand francs was only five hundred. The Gift of the Magi ended in a more comical irony than The Necklace’s cynical irony. Della had cut her long, lushes hair to buy Jim a chain for his pocket watch, and Jim sold his prized pocket watch to buy Della a lavish pin for her hair. The Young couple didn’t mind that they both bought something the other one no longer needed, they were just happy to have each other. People are confronted with choices every day, and in The Necklace by Guy De Maupassant and The Gift of the Magi, by O. Henry, the main characters make subconscious choices to act selfish, or to act grateful.