Tuesday, May 19, 2020

The Scarlet Letter By Nathaniel Hawthorne - 1677 Words

Susan Block once said that â€Å"Puritans, like poachers, shoot to kill your inner bonobo.† Nathaniel Hawthorne demonstrates a Puritan society that ridicules a young woman named Hester Prynne for committing adultery and not disclosing the name of the man who fathered her child in his Gothic Romance novel entitled The Scarlet Letter. The father, Reverend Arthur Dimmesdale, reveals this persona to the collective that he is a dutiful minister; however, he achieves individuation when he rejects Calvinism and redefined his faith after a troublesome battle with his inner self. His endeavor takes a toll on him mentally, physically, and emotionally as he struggles to seek a way to rid the guilt that is eating him alive. Arthur Dimmesdale, prior to his transgression, was characterized as an introverted and well respected minister who was admired by many citizens of Puritan society. He’s a intuitive scholar with unbelievable intellectual capabilities that aren t truly shown until he later becomes a friend to the man who is on a personal quest to murder him, Roger Chillingworth. Dimmesdale is a young lanky fellow that is true to his religion until the very end of his life. In the beginning of the novel, he is mentally stable and relatively healthy despite his delicate stature. His introverted lifestyle is demonstrated by Hawthorne when he says â€Å"[Dimmesdale] felt himself quite astray and at a loss in the pathway of human existence† (Hawthorne 19). Also, Dimmesdale is â€Å"isolatedShow MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1242 Words   |  5 PagesLYS PAUL Modern Literature Ms. Gordon The Scarlet Letter The scarlet letter is book written by Nathaniel Hawthorne who is known as one the most studied writers because of his use of allegory and symbolism. He was born on July 4, 1804 in the family of Nathaniel, his father, and Elizabeth Clark Hathorne his mother. Nathaniel added â€Å"W† to his name to distance himself from the side of the family. His father Nathaniel, was a sea captain, and died in 1808 with a yellow fever while at sea. That was aRead MoreThe Scarlet Letter By Nathaniel Hawthorne960 Words   |  4 Pages3H 13 August 2014 The novel, The Scarlet Letter, was written by the author Nathaniel Hawthorne and was published in 1850 (1). It is a story about the Puritan settlers of the Massachusetts Bay Colony, set around 1650 (2). The story is written in the third person with the narrator being the author. The common thread that runs through this novel is Hawthorne’s apparent understanding of the beliefs and culture of the Puritans in America at that time. But Hawthorne is writing about events in a societyRead MoreThe Scarlet Letter, By Nathaniel Hawthorne919 Words   |  4 Pagessymbolism in Nathaniel Hawthorne’s â€Å"The Scarlet Letter†. Symbolism is when an object is used in place of a different object. Nathaniel Hawthorne is one of the most symbolic writers in all of American history. In â€Å"The Scarlet Letter†, the letter â€Å"A† is used to symbolize a variety of different concepts. The three major symbolistic ideas that the letter â€Å"A† represents in Nathaniel Hawthorne’s â€Å"The Scarlet Letter† are; shame, guilt, and ability. In Nathaniel Hawthorne’s â€Å"The Scarlet Letter†, the firstRead MoreThe Scarlet Letter By Nathaniel Hawthorne1397 Words   |  6 PagesFebruary 2016 The Scarlet Letter was written by Nathaniel Hawthorne in 1850 which is based on the time frame of the Puritans, a religious group who arrived in Massachusetts in the 1630’s. The Puritans were in a religious period that was known for the strict social norms in which lead to the intolerance of different lifestyles. Nathaniel Hawthorne uses the puritan’s strict lifestyles to relate to the universal issues among us. The time frame of the puritans resulted in Hawthorne eventually thinkingRead MoreThe Scarlet Letter By Nathaniel Hawthorne999 Words   |  4 Pages Nathaniel Hawthorne is the author of the prodigious book entitled The Scarlet Letter. In The Scarlet Letter, Hester Prynne commits adultery with Reverend Arthur Dimmesdale. Her husband, Roger Chillingworth, soon finds out about the incident after it becomes clear that she is pregnant. The whole town finds out and Hester is tried and punished. Meanwhile, Roger Chillingworth goes out then on a mission to get revenge by becoming a doctor and misprescribing Dimmesdale. He does this to torture DimmesdaleRead MoreThe Scarlet Letter, by Nathaniel Hawthorne1037 Words   |  5 Pagesthat human nature knows right from wrong, but is naturally evil and that no man is entirely â€Å"good†. Nathaniel Hawthorne, author of the classic novel The Scarlet Letter, believes that every man is innately good and Hawthorne shows that everyone has a natural good side by Hester’s complex character, Chillingworth’s actions and Dimmesdale’s selfless personality. At the beginning of the Scarlet Letter Hester Prynne is labeled as the â€Å"bad guy†. The townspeople demand the other adulterer’s name, butRead MoreThe Scarlet Letter By Nathaniel Hawthorne1517 Words   |  7 PagesNathaniel Hawthorne composes Pearl as a powerful character even though she is not the main one. Her actions not only represent what she is as a person, but what other characters are and what their actions are. Hawthorne makes Pearl the character that helps readers understand what the other characters are. She fits perfectly into every scene she is mentioned in because of the way her identity and personality is. Pearl grows throughout the book, which in the end, help the readers better understandRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1488 Words   |  6 Pages In Nathaniel Hawthorne’s novel The Scarlet Letter, the main character, Hester Prynne, is a true contemporary of the modern era, being cast into 17th century Puritan Boston, Massachusetts. The Scarlet Letter is a revolutionary novel by Nathaniel Hawthorne examining the ugliness, complexity, and strength of the human spirit and character that shares new ideas about independence and the struggles women faced in 17th century America. Throughout the novel, Hester’s refusal to remove the scarlet letterRead MoreThe Scarlet Letter By Nathaniel Hawthorne1319 Words   |  6 PagesPrynne and Arthur Dimmesdale are subject to this very notion in Nathaniel Hawthorne s The Scarlet Letter. Hester simply accepted that what she had done was wrong, whereas Dimmesdale, being a man of high regard, did not want to accept the reality of what he did. Similar to Hester and Dimmesdale, Roger Chillingworth allows his emotions to influence his life; however, his influence came as the result of hi s anger. Throughout the book, Hawthorne documents how Dimmesdale and Hester s different ways of dealingRead MoreThe Scarlet Letter By Nathaniel Hawthorne1714 Words   |  7 PagesSome two hundred years following the course of events in the infamous and rigid Puritan Massachusetts Colony in the 1600s, Nathaniel Hawthorne, descendant of a Puritan magistrate, in the 19th century, published The Scarlet Letter. Wherein such work, Hawthorne offered a social critique against 17th Massachusetts through the use of complex and dynamic characters and literary Romanticism to shed light on said society’s inherent contradiction to natural order and natural law. In his conclusive statements

Elie Wiesel s The Holocaust - 993 Words

Elie Wiesel experienced several horrors throughout the Holocaust. As a boy, he lost his family and his faith in his own religion because of the mass slaughter of six million Jews along with several different races and religions. Elie describes scenes that a fifteen year old child should never have to see such as frantic families lined up for a death in fire, bodies crushed all over as people ran them over, and babies being thrown into pits of fire. One day, police move the Jews, eighty per car, into tiny, dark cattle cars. The Jews did not know what was about to happen to them; however they let themselves be pushed into the cattle cars and sent to their death bed. Since there wasn t that a lot of area within the cars, they took turns sitting. They were told that they were now under the management of the German Army. They had to turn anything that was considered price and were told they would all be shot if one of them was unaccounted for. Elie says, The world had become a hermetically sealed cattle car. (Wiesel 24). The car then arrived at Auschwitz. He worked within the day, slept at midnight, and therefore the work wasn t terribly troublesome. There were, however, harsher sides to Auschwitz like the tattooed identification numbers, the barbed wire fences, and the crematorium. Elie stands and watches as his mother and sister, Tzipora, walk the opposite way. Elie talks about how he never sees them once more in the following quote: I didn’t know that this was theShow MoreRelatedThe Elie Wiesel s The Holocaust1326 Words   |  6 PagesThe Elie Wiesel Foundation for Humanity quotes Elie Wielsel’s, â€Å"Sometimes we must interfere. When human lives are endangered, when human dignity is in jeopardy, national borders and human sensitivities become irrelevant. Whenever men and women are persecuted because of their race, religion, or political views, that place- at that moment- become the center of the universe.† Many people suffered and had to give up their lives during the holoc aust. The days of horror and torture during this time isRead MoreElie Wiesel s The Holocaust1315 Words   |  6 PagesThe Holocaust appeared to be a time of darkness and it seemed like on Earth and in heaven, each doorway of humanity, empathy, and kindness had been closed down. Those who did not encounter the Holocaust cannot begin to comprehend what it was like, however, those who did cannot begin to express it. Torture, genocide, and cruel acts started to fill brains and souls. The Holocaust was an event where millions of people were being murdered during World War II. The memoir, Night by Elie Wiesel is basedRead MoreThe Holocaust s Night By Elie Wiesel1361 Words   |  6 Pagesfriends. It brought families closer. The Holocaust forced family members to hold on to each other and trust each other. â€Å"In 1933, the Jewish population of Europe stood at over nine million [...] By 1945, the Germans and their collaborators killed nearly two out of every three European Jews as part of the ‘Final Solution,’ the Nazi policy to murder the Jews of Europe† (Introduction to the Holocaust). Night is a memoir written by Elie Wiesel, a Holocaust survivor. Elie Wiesel’s Night describes that fatherRead MoreThe Holocaust By Elie Wiesel1107 Words   |  5 PagesThesis Statement: The hardships that Elie Wiesel faced in the concentration camps lead him to lose faith, until after when realizing it was crucial to keep faith in God despite the horrendous events of the Holocaust. What God would let his people be burned, suffocated to death, separated from their families, and starved toRead MoreThe Destruction Of The Holocaust1203 Words   |  5 Pagespreventing it. Elie Wiesel’s fulfilled his purpose of showing the heinous crimes of the Holocaust through the change of characterization of Elie before, during and after the events of Wiesel s 1940 memoir-Night. The Holocaust is remembered as a stain on history, where a massive genocide occurred. but we must also recognize the souls and personalities that were killed and burned. Wiesel trembling hands picked up these ashes, personifying their ebony remains into a young child-Elie. For every soulRead MoreThe Holocaust Of Auschwitz, Buchenwald, And Treblinka1514 Words   |  7 Pagesthat evoke nightmares of the Holocaust. The death and suffering at concentration camps like these were greater than any before endured. Elie Wiesel had been one of the most devout Jewish children prior to the start of the Holocaust. However, the Holocaust created a void in the souls of many of those that survived, one of which was Elie. During his experience in the concentration camps, Elie waited for God to intervene and save his people. When God did not intervene Elie began to doubt God and His mercyRead More Dawn by Elie Wiesel Essay716 Words   |  3 PagesDawn by Elie Wiesel In this report you will see the comparisons between the novel Dawn and the life of Elie Wiesel, its author. The comparisons are very visible once you learn about Elie Wiesel’s life. Elie Wiesel was born on September28,1928 in the town of Hungary. Wiesel went through a lot of hard times as a youngster. In 1944, Wiesel was deported by the nazis and taken to the concentration camps. His family was sent to the town of Auschwitz. The father, mother, and sister of Wiesel died inRead MoreCultivating The Gardens : Candide And Night1577 Words   |  7 PagesNovember 26th, 2014 Cultivating the gardens: Candide and Night The Holocaust was a genocide in which approximately six million Jews were killed by the Nazi regime under the command of Adolf Hitler. While many did perish during the holocaust, some survived to tell the haunting tales of what they endured. One of which was a young Romanian man named Elie Wiesel, a Jewish-American professor and political activist. (The Elie Wiesel Foundation for Humanity) In 1940, Romania lost the town of Sighet toRead MoreThe Perils Of Indifference By Elie Wiesel939 Words   |  4 PagesTo speaker Elie Wiesel, caring for others is what makes humans exhibit humanity. On April 12, 1999, Elie Wiesel delivered his speech called â€Å"The Perils of Indifference† before President Clinton and the entirety of Congress. Wiesel’s speech focuses on the atrocities that had occurred in the past century, which he claimed were products of indifference, as he attempts to explain why humanity displays apathy to such tragedies. After growing up as a young Jewish duri ng the Holocaust, Wiesel has seen hisRead MoreThe Holocaust : Extreme Evil1025 Words   |  5 PagesRebecca Beechhold Kathryn Edelstein Honors English 10 22 September 2015 ADD Hook The Holocaust revealed the extreme evil in human nature on both a grand and small scale. Hitler, a strong supporter of antisemitism, had an agenda to create a dominant Aryan race and would stop at nothing to diminish the Jewish population. This meant forcing innocent Jewish people into death and labor camps, where conditions were brutal and treatment was atrociously inhumane. Overtime, this grand scale oppression sparked

Wednesday, May 6, 2020

Essay on Audience Analysis - 1256 Words

Audience Analysis 1 In this audience analysis, I have addressed a situation in which I am called on to present quarterly sales information at an in-person meeting to a group of stakeholders, including managers, salespeople, and customers. I will explain how I will address the communication to this audience by answering the following questions: (1) What characteristics of the audience must I consider?, (2) What communication channels are appropriate? (3) What are some considerations to keep in mind given the diversity of the audience?, and (4) How would I ensure that my message is effective? The characteristics of the audience that I must consider when addressing the audience are the primary stakeholders.†¦show more content†¦An example of face to face presentation might include showing graphs, spreadsheets, power point presentation to those individuals who will be affected by an endeavor and can influence it. In public speaking of any form to a diverse group o f individuals, my main consideration as the speaker is my concentration on the audience that I am speaking to. In starting an effective presentation, 2 the considerations of the audience are critical to achieving a success. The main reason is the various characteristics of the target audience and the communication channels have to be sufficient and appropriate to convey the message to the audience effectively. Using a presentation of quarterly sales information at an in-person meeting to a group of stakeholders for analyzing the audience allow to explore the various characteristics of this diverse group of individuals who include managers, sales persons, and customers. A breakdown of the audience characteristics and their demographic make-up is necessary for analysis to best illustrate the necessary considerations that are important in performing this presentation effectively. Some considerations to keep in mind givenShow MoreRelatedAudience Analysis : Characteristics Of My Classro om Audience981 Words   |  4 PagesAudience Analysis: Characteristics of my Classroom Audience Audience analysis is described as the process of examining information about your listeners. Then using that analysis helps you adapt your message so that your listeners will respond as you wish (Steven A. and Susan J. Beebe, 2015). It is highly important to read your audience when presenting a speech, the first thing I noticed about my classroom audience was everyone has a good sense of humor and were open minded as to what they might beRead MoreAudience Analysis : Touch My Body 1361 Words   |  6 PagesDerek Hurd Mr. Kelley English 104-17 17 September 2014 Audience Analysis SISTAR is made up of four women Hyolyn, Bora, Soyou, and Dasom. They made their debut in South Korea with the hit song â€Å"Push Push† and have had many other popular songs. One of their most recent singles â€Å"Touch My Body,† is a feel good summer song that targets a couple of different audiences. SISTAR’s song goes after females from the ages of 12 to 25 by using the trendiest fashion, their appearances, and how they carry themselvesRead MoreMarketing Analysis : Target Audience1770 Words   |  8 PagesTarget Audience TrakDot’s target audience are business professionals and/or those who travel or vacation frequently. In any case, these individuals have common traits that can be used to more easily identify the target market. The individuals that we intend to target are between the ages of 30 to 60 years of age since that represents the working class, these individuals that we are looking to target will also be middle to high income earners. According to creditdonkey.com, there are 488 million businessRead MoreWebmd And National Institutes Health For The Audience Analysis On Meningitis Topic Essay909 Words   |  4 Pageson WebMD and National Institutes Health for the audience analysis on meningitis topic. To figure how they present their information to audiences, I write you this memo for an evaluation and comparison of two websites about their audiences and persuasive strategies they use. Analyzing on writing styles and web designs of these sites tell us the sites’ expected audiences, while the collected data of these two sites’ traffic show their real audiences. The result is the expectation on the big distinctionRead MoreAudience Analysis : My Audience1798 Words   |  8 PagesAudience Analysis: My audience will consist of different age groups, genders, and educational background. For example, the audience members are made up of ages between 12 years old and 60 years old. Also, there is a diversity of educational background among each audience member. For instance, two audience members obtained a college degree, as for, three audience members they are still attending high school. For this reason, I desire to define assertiveness in demeanor for all ages and educationalRead MoreAudience Analysis850 Words   |  3 PagesAnalyzing the Audience: Analysis of the audience is an important part of the presentation of a speech that precedes the selection of a topic. This process requires asking specific questions regarding the topic in order to understand the interests, knowledge, and attitudes of the audience towards the topic. As part of adopting strategies and methods to ensure effectiveness of communication, analyzing the audience is vital for audience identification. Moreover, this process enables the speaker toRead MoreAudience Analysis1154 Words   |  5 Pagestheir audience to know the best way to convey their messages effectively. If individuals do not analyze their audience first, then their messages will be lost to some of the audience who may not understand the level of language. With diversity in the business environment, individuals must ensure that when they speak to an audience that they gear their message to everyone. When addressing a situation in which diversity is present, speakers must always design communi cation with the audience in mindRead MoreAudience Analysis Essay1006 Words   |  5 PagesGym’s weight room, it was easy to figure out what type of audience would be interested in my essay. Based off this audience, I developed a persona who represents the weight room community by combining many of the characteristics I observed in individuals in the weight room. My developed persona is an ideal representative of an â€Å"insider† to the weight room community, as well as a representative of my essay’s audience. The type of audience who would be interested in the essay I wrote would be membersRead MoreAnalysis of the Characteristics of Audience601 Words   |  2 PagesCommunication general Audience characteristics Analysis of the audience is a key step when preparing for the presentation. It is hence important to study the audience characteristics before the presentation time. The characteristics are broadly categorized into two; The demographic characteristics include factors like gender, race, age, ethnicity and socioeconomic status of the people in the audience. The psychographic characteristics include the attitudes, values, interests, likes and dislikesRead MoreAudience Analysis Paper1125 Words   |  5 Pagesconfines of this paper, I will be discussing the time I had an opportunity to step in and give a presentation in the absence of my Director of Operations. The audience consisted of several members of my own organization and members from another organization that my company wanted to partner with. I will further analyze what characteristics of the audience I considered at the time and what I deemed as appropriate communication channels in order to get my message out. I’ll furthermore provide a conclusion

Environmental Response, Compensation, And Liability Act

There are three main federal statutes that can be applied to this situation. The statutes are: 1) Clean Water Act (CWA), 2) Oil Pollution Act (OPA) and, 3) Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA). Clean Water Act CWA  § 402 In order to violate Section 402, a plaintiff must prove that the defendant discharged a pollutant into navigable waters from a point source without a permit. Given that Mr. Bankfiend was an investment banker and had no knowledge or experience in running a hotel or a fishing outing business, it seems that he did not apply for a NPDES permit. Also, the given facts do not show that he had applied for such permit. So, it is assumed from these details that Mr. Bankfiend was†¦show more content†¦The term point source means any discernible, confined and discrete conveyance, including but not limited to any pipe, ditch, channel, tunnel, conduit, well, discrete fissure, container, rolling stock, concentrated animal feeding operation, or vessel or other floating craft, from which pollutants are or may be discharged. Also, the point source need not be the original source of the pollutant and it embodies the broadest possible definition of any identifiable conveyance. In the case of the second project, the timbers and the gasoline filling station are the point sources of the leaching chemicals and the gasoline leak since these are how the respective pollutants were conveyed to the Middle Fork. Through this analysis, it can be concluded that the first project (entrance hall expansion) is not in violation of Section 402 because it does not discharge into a navigable water. However, the second project (gasoline filling station) does discharge pollutants (timber chemicals and gasoline) from a point source (timbers and filling station) to a navigable water (Middle Fork River). CWA  § 404 In order to be in violation of Section 404, there needs to be discharges of dredged or fill materials into navigable water. There are some exemptions located in Section 404(f)(1) that pertain to farming, maintenance, and construction. But, theShow MoreRelatedEnvironmental Response, Compensation, And Liability Act1628 Words   |  7 Pagesconnection with each of the two restoration projects discussed above? There are three main federal statutes that can be applied to this situation. The statutes are: 1) Clean Water Act (CWA), 2) Oil Pollution Act (OPA) and, 3) Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA). Clean Water Act CWA  § 402 In order to violate Section 402, a plaintiff must prove that the defendant discharged a pollutant into navigable waters from a point source without a permit. Given thatRead MoreThe Comprehensive Environmental Response, Compensation, and Liability Act1444 Words   |  6 PagesThe Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) of 1980 has proved to be one of the most important environmental protection programs of all time. Also known as Superfund, this act spawned dramatic changes to the environment of the United States. Superfund aimed to cleanup hazardous waste sites in America and protect the health and safety of the general public. Over the years, the Superfund legislation has authorized the government to aid in the cleanup of toxicRead MoreComprehensive Environmental Response, Compensation, And Liability Act Analysis790 Words   |  4 PagesIV. Comprehensive Environmental Response, Compensation, and Liability Act In the late 1970s, the contamination of the Love Canal neighborhood in New York with numerous toxic chemicals inspired creation of a comprehensive statute to handle issues of contamination, the cleanup and compensation liability that stem from contamination, and the resulting health risks. CERCLA developed a framework of strict financial liability for contamination from spills, dumping, or any spreading of a wide range of dangerousRead MoreOverview Of The Comprehensive Environmental Response, Compensation, And Liability Act727 Words   |  3 Pagesestablishment of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), Congress enacted several acts to protect the public and the environment from hazardous toxic wastes. The 1976 Resource Conservation and Recovery Act (RCRA) established authority for controls over hazardous waste generation and disposal. (Resource, Conservation and Recovery Act (RCRA) and Federal Facilities, 2017) Subsequently, the 1976 Toxi c Substances Control Act (TSCA) granted the EPA authority toRead MoreWhat Is The Implementation Of PPP In The Compensation System1566 Words   |  7 PagesImplementation of PPP in the liability and compensation regime is seen through adequate reference to mechanisms such as compulsory insurance and compensation funds whereby a ship owner is required to constitute a fund with the Court for the total limit of his liability to avail the benefit of limitation , and maintain compulsory insurance certified by the appropriate State authority for any ship carrying more than 2,000 tons of oil . 3.1.2 Loss of Right to Limit Liability There is very narrow scopeRead MorePpp Essay1309 Words   |  6 Pagesclaims for compensation and the highest possible coverage of the PPP depends largely on the interpretation of the regime by national courts as they are not barred from the application of the National environmental laws along with international standards, in deciding admissibility . The Prestige oil spill (2002) is a classic example of full implementation of the PPP by the Spanish Supreme court. This section explains the implications of implementing the PPP to full extent in the liability and compensationRead MoreEthics and Corporate Responsibility1588 Words   |  7 Pagesfire them without following the right procedure. For the three of them none has violated or breach the work contract they are just advocating for their rights such as: Donna irrespective of having a good attendance record she’s fire for asking for compensation for her ailment while Tom is fire for filling a complaint with OSHA an organiza tion that caters for better working conditions and health of employees such as; protective gears while working and also a medical cover in case of on duty accidentsRead MoreEssay On Management Of Hazardsous And Non-Hazardous Wastes1123 Words   |  5 PagesManagement of Hazardous and Non-Hazardous Wastes. Our main discussions on this topic were Resource Conservation Recovery Act (RCRA), Comprehensive Environmental Response, Compensation Recovery Liability Act (CERCLA) and Brownfields. We also discussed on blog posts, and their implication in our communities. Conservation Recovery Act (RCRA) is administered under the federal Environmental Protection Agency (EPA). It is designed to provide safe handling and containment of hazardous and non-hazardous wastesRead MoreEthics and Corporate Responsibility1691 Words   |  7 PagesProfessor Weekley November 23, 2014 Ethics and Corporate Responsibility The stakeholders within PharmaCARE are all the individuals and groups that are affected by the company’s decisions. The employees that may suffer from the lack of environmental safety or abuse of the production location allowing the organization to payless to workers for their hard work. The consumers of the organization’s products that may purchase bad goods that cause a negative reaction. The investors and stockholdersRead MoreEthics and Corporate Responsibility in the Workplace and the World1623 Words   |  7 Pagesleast provide them with the essentials of their daily needs like clean water for example. Also, provide them with carriers like wagons where they could carry the plants in and out of the jungle instead of doing it themselves. This would not only be an act of kindness but it would also keep the workers motivated to continue they’re work. If the company is not willing to pay them more than $1.00 per day, they should provide them with other essential s. It is stated that PharmaCARE’s executives, however

Financial Analysis of Ocado Group Plc.

Question: Describe about the Financial Analysis of Ocado Group Plc? Answer: Introduction Annual Reports are the window to the performance of the company. It provides an overall summary of the companys performance throughout the year. It is use by the shareholders, bankers, creditors, debtors, potential employees and many other users. Many financial and other decisions are taken by keeping the annual report as a base as it is considered the most reliable source of information not just concerning the financial health but also about any potential threats or opportunities (Albrecht et. al, 2011). It is, for this reason, the annual report has to be well drafted and prepared in compliance with the required statutory and legal provisions. Financial Reporting Financial Statements Analysis A good understanding of the financial statements is the key to investment research and analysis. Through financial reporting, companies disclose and provide relevant information that might impact the users of the financial statements in making significant decisions (Kaplan, 2011). Though there are different types of reporting followed by various companies, the most important ones are: The Income Statement The Statement of Financial Position The Statement of Cash Flows The Income Statement gives a glimpse of the revenues earned and expenses incurred; the net difference between these two is either profit earned or loss incurred for the period under review. The Statement of Financial Position is displayed where the company is standing on a specified date. The Statement of Cash flows shows how much cash is coming is and going out in comparison to the prior year and the changes in the same (Brealey et. al, 2011). Hence, the above parameters provide a good projection of the company as it deals with the financial scenario. Finance is the life blood of the business, and an accurate analysis of it provide a good report for evaluation (William, 2010). Ocado Group Plc. Ocado is an online grocery shopping platform with a clear objective of delivering customer value and shareholder growth. It does not have outlets or stores and only operates from its two warehouses. Since the world is rapidly moving towards digitalization and online shopping, Ocado is all set to tap the growing opportunities in this segment, given the fact that grocery falls among the necessities for any individual. It had been voted as the best online supermarket in 2010. Ocado is known as the worlds biggest online supermarket that caters to grocery products and runs a business on an independent basis. The listing is in the London Stock Exchange (FTSE 250). It has a high reputation in the UK owing to its delivery service. The unique service is power by research, as well as technology (Ocado, 2014). The team is well developed that enables the company to provide solutions that are innovative in nature and caters to the needs of the customers. Owing to a wonderful show, the company has won innumerable awards for its dedicated services and the range is the biggest in the supermarket. The Smart Platform of Ocado has enhanced the companys reach, as well as availability. In the further section, an in-depth analysis will be on the five major criteria. It will help to reflect the future course of business also the current position. Analysis of Consolidated Statement of Comprehensive Income The markets in UK have experienced a significant change during the year 2014 as the number of customers shopping online has increased, and Ocado is also being widely accepted. The number of active customers on the website has risen to 453,000. With the launch of the nonfood business, the new kitchenware offers greater choice to the customers due to the increase in the product range (Ocado, 2014). This reflects that it has catered to the needs of the customers. It has retained old customers and made efforts for the new ones. Due to all these factors, Ocado has turned from an initial loss-making business to a profit making company; a snapshot from the website is as below: (Ocado, 2014) The Gross Sales has grown by 20.4% and the revenues have increased by 19.79% EBITDA is up by 56.3%, and Profit before tax is up by 7.5m this clearly indicates that the company had a strong show due to which it has reaped good yields (Ocado, 2014). Ratio Analysis: In this segment, the analysis is done by latest annual report. The comparison is done for the periods 2013 and 2014. All the figures for the purpose of evaluation have been taken from the latest annual report. Profitability Ratios: Through the Profitability ratios, components of income are compared with sales. These ratios projects the scenario what constitutes the income of the company. (Choi Meek, 2011). Gross Profit Ratio: Is the ratio of Gross Margin or Gross Profit to Sales. It ascertains how much of the sales portion is left after Cost of Goods Sold (Choi Meek, 2011). The Gross Profit ratio for 2014 is approximately 33% and the same for the previous year was 25%. There is a marginal increase in the ratio due to an increase in Gross Profit by 26.42% i.e. by 65.4 million (312.9 - 247.5) which is represented by an increase in Revenue by 19.80% i.e. by 156.8 million. Operating Profit Ratio: Is the ratio of Operating profit to sales. This ratio stress on the portion of Gross Profit that remains after deduction of operating expenses. This ratio is connected with the operating expenses and better control of operating expenses provides a better performance. (Houston Brigham, 2009). There is an increase in the ratio from -0.34% in 2013 to 72% in 2014. During the period ending November 2013, the company reported an Operating Loss of 2.7 million whereas, during the current year, the company reported an Operating Profit of 16.3 million and, as a result, we observed an increase in the ratio. Net Profit Ratio: It can be described as the ratio of Net profit to Sales. This ratio reflects the sales that are left behind after all expenses are met (Houston Brigham, 2009). Here, we take Net Profit after Tax. The ratio has increased from -1.58% in 2013 to 77% in 2014. Return on Assets Ratio: This ratio reflects how profitable a company is about its Total Assets. It is stated as Net Profit after Tax divided after Total Assets (Nzuve, 2011). This ratio has also improved with an increase from -5.88% in 2013 to 3.25% in 2014. The negative ratio in 2013 implies there is a net loss in 2013. Thus, the company has performed far better in 2014 as compared to 2013 (Ocado, 2014). Return on Capital Employed: Return on Capital Employed (ROCE) is defined as Earnings before Interest and Tax / Capital Employed. ROCE evaluates the profitability of the company in respect of capital employed. A higher return indicates a more efficient use of capital. An ideal ROCE will be higher than its Cost of Capital else, it will reflect that company is not making effective use of its capital and not generating shareholder value (Nzuve, 2011). There is an improvement in this ratio from 57% in 2013 to 4.57% in 2014. This implies that company has been able to employ the capital more efficiently than in 2013. Return on Equity: This ratio is of significant concern to the equity shareholders. It is stated as Net Profit after Tax divided by the Shareholders Equity. This ratio strikes how much profit the company with the funds that has been procured by the shareholders (Needles powers, 2013) generates. This ratio too has improved with a negative ratio of -6.18% in 2013 to a much better 38% in 2014. To summarize, all the profitability ratios have shown a sign of improvement regarding Profitability as compared to its performance in the previous year i.e. period ending November 2013. Analysis of Consolidated Statement of Financial Performance There has been an overall increase in the asset base due to the acquisition of property, plant and equipment and also intangible assets and investment in joint ventures. The Non-current liabilities have increased due to the rise in finance lease obligations. As a result of this and also due to the increase in retained earnings and share issue, the closing equity has increased. We analyze a few ratios here to understand the performance and financial standing. Liquidity Ratios: It evaluates the ability of the company to generate cash so that immediate liabilities can be met with ease and flexibility. Current Ratio: It reflects the ability of the company to satisfy its current liabilities with its current assets. The ideal Current ratio is 2:1e. for repayment of current liability of 1; the company must have Current Assets worth 2. This ratio has deteriorated from 1.13:1 in 2013 to 0.88:1 which is far less than ideal ratio of 2:1. The company needs to improve its Current ratio to ensure that it does not face a liquidity crisis. Quick Ratio: It can be defined as the ratio of Quick Assets to Current Liabilities. The ratio stresses on the ability of the company to satisfy its current liabilities with its liquid assets. Quick Assets refer to Current assets fewer Inventories and Prepaid Expenses (Guerard, 2013). The quick ratio is better placed than current ration and hence a strong indicator as it excludes less liquid assets. The ideal Quick ratio for any company is 1:1. The ratio is not as impressive for the company as it slips down from 0.98:1 in 2013 to 0.71 in 2014. In 2013, the ratio was very close to the ideal ratio of 1:1. However, the liquidity position had dipped in 2014. Efficiency Ratios: Efficiency ratios are even termed as Turnover ratios or Activity Ratios and evaluate how efficiently the organization has employed the assets. Debtors Turnover Ratio: This ratio projects how many times Sundry debtors (Accounts Receivable) turn over during the year. It is defined as Net Credit Sales / Average Sundry Debtors (Libby et. al, 2011). When the debtors turnover is high, greater will be the efficiency of credit management. There is an improvement in the ratio in 2014 with the ratio of 52 times in 2013 and 22.02 times in 2014 which implies an improvement in Debtors management. Creditors turnover ratio: This ratio sheds light on the credit limit enjoyed the company on its credit purchases of goods. It is defined as Net Credit Purchases / Average Sundry Creditors (Libby et. al, 2011). This ratio has slightly improved as compared to last year. The ratio increased from 4.08 times in 2013 to 4.55 times in 2014 which implies that company has been able to make payments to its creditors much faster as compared to last year. Inventory turnover ratio: The Inventory Turnover or Stock Turnover evaluates how quickly the inventory is moving and generating cash. It is defined as Cost of Goods Sold / Average Inventory (Northington, 2011). There is a marginal improvement in this ratio as compared to last year. The ratio increased from 79 times in 2013 to 23.04 times in 2014 which implies a better inventory management. Analysis of Consolidated Statement of Cash Flows The Statement of Comprehensive income reflects the profitability of the company, but it does not show whether the profits are available in a liquid form to utilize for other activities or not. The statement of cash flows reveals this that shows how the company has received profits (Parrino et. al, 2012). The Consolidated Statement of Cash Flows is the statement that shows how cash and cash equivalents are used for the activities related to the Statement of Comprehensive income and the statement of financial position and breaks down the analysis to operating, financing and investing activities (Davies Crawford, 2012). Having a healthy cash flow is a good sign for a business but it does not guarantee that the business will be successful. While analyzing the cash flow, the first step is to check the solvency and liquidity of the company. Cash is required for daily operations and so a company should have the financial ability to pay off its bills when due (Merchant, 2012). Ocado has a positive cash flow which indicates that the company does not have liquidity problems. Next the analysis has to be done on where the cash is coming from and how it is being utilized. This analysis has to be further broken down into specific items that affect the cash flows. Concerning Ocado, the Net cash generated from operating activities is 74.3m. In comparison to the prior year, it has increased by 23% that is a good sign. Ocado has seen the growth in business which is reflected by the profits and the increase in cash flow (Wagenhofer, 2014). This segment of cash flows from operating activities reflects the companys ability to generate cash from internal sources, and so it is considered the base or foundation for a company. This positive cash flow indicates the ability of the Ocado to meet its ongoing funding requirements and also contribute the surplus towards payment of dividends and other long-term projects. The next segment is the cash flows from investing activities which give the amounts spent towards the purchase of tangible and intangible assets and the interest amounts received. Ocado has spent lesser towards acquisition of property, plant and equipments in comparison to the prior year but has spent more towards the acquisition of intangible assets. Out of the total additions to assets, 20% relates to the capitalization of the internally generated assets. This shows how Ocado has pumped cash generated from the operating activities into the long-term assets building and restructuring. The Cash Flows from financing activities includes the proceeds from the sale of assets, proceeds from the new issue, repayment of finance leases and obligations, settlement of forward foreign exchange contracts, so on and so forth (Horngren, 2013). There in a dip in the overall Net cash flow from financing activities in comparison to the prior year and this is due to the absence of the sale of assets and additional amounts paid towards repayment of leases and obligations. Though the Net cash flow is negative, it is a good sign that Ocado has not disposed of its assets and continued to generate profit from the assets (Ocado, 2014). Though Cash Flow is being mostly ignored by investors, it is a fact that companies go bankrupt because of their inability to pay debts and not because of lack of profitability (Spiceland et.al, 2011). There are cases where even a profitable business can have negative cash flows. The Cash Flow statement provides a fine distinction between earnings and cash. It is based on the adage, it takes money to make money (Christensen, 2011). Ocados cash flows have been good in qualitative and quantitative terms, and it has a potential for growth. Analysis of Consolidated Statements of Changes in Equity There has been an issue of ordinary shares and disposal of treasury shares. The losses on foreign exchange contracts and interest rate swaps are also adjusted. This reflects that the company has managed the equity part with a precision that facilitates progress (Ocado, 2014). On an overall comparison, the retained earnings have increased which is a good sign and the total equity has also increased which reflects the growth of the company. Analysis of the Statement of Corporate Governance The Council of Financial Reporting updated the UK Corporate Governance Code of UK in the year 2014. This code applies to reporting that is done in between the period on or after 1 October 2014 and is not applicable to the company that has its reporting period ended 30 November 2014. To ensure transparency, as well as disclosures the board adopted some of the provisions. Ocado has complied with all the principles, as well as provisions of the 2012 code. The areas that are not complied are well explained in the statement of corporate governance and even the Director Remuneration Report (Ocado, 2014). The company has adhered with all the provisions of 2012 code; the company strives to explain how the practices are in tune with the principle considering the provisions and provide a contribution to corporate governance. The companys statement of corporate is well drafted and well framed as it stresses on all major areas like the structure and the function of the board, the soundness of the Board, link with the shareholders of the company, AGM, the result set by nomination committee as well as audit committee. Moreover, the remuneration committee report is provided in the Directors Remuneration Report. The risk of the company and the internal control framework is established in how we manage our Risks. All these sections are described in the statement of corporate governance that stresses on the fact that how well is the transparency of the company (Ocado, 2014). The Board is entirely responsible for the attainment of long-term success. From the corporate governance statement, it is seen that the board strives to attain success for the company by adhering to all the rules and ensuring the activities are performed in a transparent manner. The details of the current directors those who are on the board are provided in the Report. The committee is framed in accordance to the rules of the corporate governance. The mandatory committee is present and also some committees are present that are not mandatory in nature. The composition of the board is done by the 2012 code (Ocado, 2014). Conclusion Financial Statements analysis is an art; there is no exhaustive list of checks to be undertaken to have the analysis foolproof. Also, numbers cannot be analyzed in a vacuum, there are other interrelated external and internal factors that are having a close link with the numbers on the financial statements and all these factors have to be considered for a sound analysis (Graham Smart, 2012). The business of Ocado have flourished and this is due to the strong progress made by it. Sales and revenue has increased in the current scenario highlighting the fact that the company was able to capture the market and performed in full swing. Moreover, from the above discussion on the five main criteria, it can be said that business has solidity and has performed than the past years indicating good growth and signaling a good proceeding (Wagenhofer, 2014). The five criteria that are chosen above are the major ones and on those parameters, it can be commented whether the company is operating with perfection. In all the above cases, it is seen that Ocado has shown considerable improvement over a span of 5 years and has made commendable progress. References: Albrecht, W., Stice, E. and Stice, J 2011, financial accounting, Mason, OH: Thomson/South-Western. Brealey, R., Myers, S. and Allen, F. 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no.1, pp. 41-51 Choi, R.D. and Meek, G.K 2011, International accounting, Pearson. Davies, T. and Crawford, I 2012,Financial accounting. Harlow, England: Pearson. Guerard, J. 2013,Introduction to financial forecasting in investment analysis, New York, NY: Springer. Graham, J. and Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Houston, Joel F Brigham, Eugene F 2009, Fundamentals of Financial Management, Cincinnati, Ohio. Horngren, C 2013 Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Libby, R., Libby, P. and Short, D 2011, Financial accounting, New York: McGraw-Hill/Irwin. Kaplan, R.S 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no.2, pp. 367383. Merchant, K. A 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no. 3, pp. 1-34. Needles, Belverd E. Powers, Marian 2013, Principles of Financial Accounting, Francisco: Mc Graw-Hill Brook co. Northington, S. 2011, Finance. New York, NY: Ferguson's. Nzuve. S, 2011, Some Thoughts of How to Allocate Indirect Costs in a Corporate Environment, Social Science Research network, School of Business, University of Nairobi. Ocado, 2014, Five year Summary, Shareholder information, viewed 30 December 2015, https://results14.ocadogroup.com/shareholder-information/five-year-summary. Ocado, 2014, Ocado Annual report, viewed 30 December 2015, https://www.ocadogroup.com/~/media/Files/O/Ocado-Group/annual-reports/ocado-annual-report-2014.pdf. Parrino, R., Kidwell, D. and Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley. Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin University Press William, Lasher 2010, Practical Financial Management, South-Western College. Wagenhofer, A 2014, The role of revenue recognition in performance reporting, OxfordUniversity Press

Industry Placement Report Employee Relation Strategies

Question: Describe about the Industry Placement Report for Employee Relation Strategies. Answer: Part 1: Manage Employee Relation The Employee relation is about making the staff of the organization work more effectively to obtain the objective and goals of the business. The main aim of the specific employee relation strategies and policies framed by an organization are to ensure that there is effective communication, to ensure commitment of the staff for the organization and to ensure that there is safety and healthy work place (Mok et al. 2013). The employee relation strategies and policies of the current organization with respect to three issues of equal employment opportunity, work life style balance and zero tolerance policy for harassment is given below: EOO: No staff and member of the organization shall be discriminated based on religion, ethnicity, language etc. It is the policy of the organization to provide equal employment opportunity for all; Work lifestyle balance: Every employee is given two days week off so that they could maintain a balance between heavy pressure in work place and personal life; Zero tolerance policy for harassment: If any complaint is received regarding harassment or bullying from a staff against another staff of the organization. Then in such cases, if the person is found guilty after an internal enquiry then strict actions are taken under zero tolerance policy. The employer of choice means that the employees are eager to work for the organization. In order to become an employer of choice it is important that the organization develop a productive culture (Buhalis and Crotts 2013). In order to attain this tag the company should focus in the following areas: Recruitment and staff: the company should be able to provide meaningful work to the employee. That means the work should be given in accordance with the core competencies of the employee. Retention of staff: The employees can retain staff if the employees have growth opportunity in the organization. In addition to this environment of the organization should be healthy and work friendly; Development and training of staff: The employee should be given regular training so that there is continuous skills development of the employee in the organization. This helps in encouraging and motivating the employees. The current work place has implemented the above-mentioned procedures and policies in their process in order to improve their productive culture and to become the employer of the choice. The induction program of the organization is a necessary part of every organization. It is the process of introducing the new staff to the organization work, culture and ethics. The induction program of the current work place is given below: Session Person responsible Content of the session Introduction to the work place Human Resource Manager Introduction to mission, vision and objective of the organization; All the operation of the organization and departments; Introduction to staff members Team/ Departmental Manger Introduction to the organizational chart; Providing details of roles and responsibility of various members; Terms and conditions Team/ Departmental Manger The new staff members are provided with clear understanding of: terms and condition of employment; Work place ethics; Implemented system; Table 1: Induction program (Source: created by author) The diversity of workplace means that there is a variety of people within the organization. The diversity in workplace is beneficial to the organization that is given below: It increases the adaptability of the organization; It helps the business to provide a range of services; It helps organization to have a wide variety of view point; It helps in executing complex functions of the organization effectively; In order to take these advantages the current workplace has implemented the following policies for promoting diversity among the employees: The implementation of the policy of Equal Employment Opportunity makes it possible that the diverse workforce are recruited and no one is discriminated; The policy and procedure of the company is designed in such a way that it encourages diversity in the work place; In team meeting it is an essential for the organization to encourage diversity so that the diverse opinion is reflected; The process that is implemented by the current organization for solving the work place disputes are given below: If there is any grievance then it should be reported to the senior manager and grievance resolving committee; In order to resolve the problem one of the member of the committee is arrange a counseling session; After hearing all the views if the committee members deems fit then they shall issue warning letters to the defaulting staff; The committee member should also implement conflict resolution technique so that the further dispute can be avoided; Part 2: Managing Physical Assets The location of industry placement is Park Hyatt Melbourne. It is awarded the second prize by Conde Nast Travelers Readers Choice Award 2015. It is located in parliament square in Victoria Australia. It is close to Melbourne cricket background, Australian football league and Melbourne museum. It is a highly efficient and effective place to work. It is in the list of Fortune 100 best companies to work for in 2016. It is ranked 47 in the fortune 100 companies and it provides a professional working environment to employees. The asset register of the work place only and not the group is give below: Asset Register Asset Description Asset location Quantity of assets Manufacturer of the assets Serial numbers of assets Warranty coverage Acquisition cost Salvage value Depreciation Land Melbourne 1 - Land/01 - $1500000.00 - - Building Melbourne 1 - Bld/01 - $2500000.00 $250000.00 $1000000.00 Computer All floors 80 Apple Inc. Com/01-80 1year $500000.00 $50000.00 $125000.00 Furniture All floors 220 Various Fur 01/ to 220 1 years $800000.00 $80000.00 $8000.00 Table 2: Assets Register (Source: created by Author) The assets are used by the business to earn income, repay obligations, grow wealth and retain the customers. The assets of the company are classified into two categories one is current assets and another is fixed assets. The current assets are those assets that are used by the company immediately. On the other hand, the fixed assets are those assets from which the company is planning to derive income over a long time. The fixed assets include land, building, plant equipment, furniture etc. As the fixed assets are to be maintained for many years therefore the company should maintain a register for recording this assets, this register is known as fixed assets register (Testa and Sipe 2012). The fixed asset register of the company includes the names, location, and description of the assets that are used by the business. There are various benefits for maintaining a fixed asset register and it is given below: It helps in calculating the depreciation of the assets; It helps in estimating the cash flow from the assets; In case of obtaining finance for business it is required that an updated fixed assets register is submitted to the lender; It helps in controlling mismanagement and theft of the assets; It helps in ascertaining the true value of the business; The proper maintenance of assets is essential as it improves the performance and life of the assets. The employee should constantly perform systematic inspection, correction and detection so that the equipment failure can be protected. This process of maintain assets before major breakdown is known as preventive maintenance (Sisson and Adams 2013). The preventive maintenance activity that should be undertaken for the identified assets are: In case of building a regular checking should be done once a year; The furnitures should be polished and verified once a year; The computers and other equipment should be maintained every six month; These preventive actions will help the organization to be protected against any major breakdowns. Part 3: Manage Finance The hospitality industry is continuously changing therefore in order to be updated it is important to organize a conference function or event. The event should include renowned industry leaders to discuss about the changing landscape and modern improvements. The conference will be of participatory nature and the participants will be given opportunity to ask relevant questions and seek clarifications. The event is for all the members of the hospitality industry and in particularly for those engaged in the house keeping. The speakers of the event are those with extensive skill in housekeeping in particular and hospitality industry in general. The event is to be held at the first week of December at the hotel conference room. This event will be just before the busy Christmas season and it will encourage all the staffs to perform their functions with ne zeal and enthusiasm. The conference event will be beneficial for all the staff members of the organization. The housekeepers will be the most to gain from this event. This event will open a new horizon for the participants, as diverse topics of interest will be addressed in the conference. Therefore, it can be said that the organization of this event will be appropriate for the work place. The special consideration for the event is that it should be taken care of that the minimum attendance for the event is obtained beforehand. The speakers of the event should be contracted earlier so that they can be available for the event. In order to organize the event the details cost, revenue and profit is given in the statement below: Conference Costing Details Objective of 15% profit margin Revenue Price per person $ 100.00 $ 25,000.00 Quantity (person) 1 250 Expenses Cost of Food 25% $ 6,250.00 Staffing 15% $ 3,750.00 Equipment 20% $ 5,000.00 Decorations 5% $ 1,250.00 Venue hire 15% $ 3,750.00 Misc Cost 5% $ 1,250.00 Total Expenses $ 21,250.00 Profit $ 3,750.00 Profit Margin 15% Table 3: Costing and profit margin summary (Source: created by author) The above statement shows all the financial details about the event to earn a profit margin of 15%. The price of event is $100.00 and various expenses related to the events are food, staff, equipment, decoration, hiring charges and other cost. The cost are included on the basis of current market value estimate. The above discussions have shown that the conference event is beneficial for the participants. This event will give them a new understanding of the whole system of housekeeping and hospitality industry. Therefore, there is no doubt about the usefulness of the event. The financial evaluation of the event is also encouraging as it shows that on organizing the event there will be a profit of 15%. Based on the above findings it can be concluded that the event should be organized Reference Buhalis, D. and Crotts, J., 2013.Global alliances in tourism and hospitality management. Routledge. Mok, C., Sparks, B. and Kadampully, J., 2013.Service quality management in hospitality, tourism, and leisure. Routledge. Sisson, L.G. and Adams, A.R., 2013. Essential hospitality management competencies: The importance of soft skills.Journal of Hospitality Tourism Education,25(3), pp.131-145. Testa, M.R. and Sipe, L., 2012. Service-leadership competencies for hospitality and tourism management.International journal of hospitality management,31(3), pp.648-658.