Reduce pollution to the environment

哈喽 大家好！ 今天给大家带来的这篇Essay范文讲述的是对企业废物处理方法，如塑料和聚乙烯。该业务减轻企业的废物处理成本，有助于减少对环境的污染。能做出足够的收入和利润，使企业发展和扩大其业务。制造业从废纸和塑料制品入手将是一个很好的创新，同时有助于环境，如果市场接受这一企业经营理念，这个生意非常成功。下面一起来看看吧
Reduce pollution to the environment

My business idea is to manufacture poles and posts from recycled plastics and polythene paper. This is possible by the use of technology. The business will require a building and machinery to be used in the manufacture of the posts. The raw materials are used and ready to be disposed plastics and polythene papers. These can be sourced from homesteads, businesses and waste disposal companies. These raw materials will be cheap as they are already wastes and owners want to dispose them, hence the business will be seen as one way of relieving them of the waste disposal costs. The posts will be designed and enforced to become strong, durable, light and attractive. This is seen as a solution to the use of metals, concrete and wooden posts in construction while at the same time helping reduce environmental pollution, as plastics and polythene are non-biodegradable.

Aims and Objectives of the Chosen Product

The objective of coming up with this product is to provide a solution to environmental pollution and produce posts that are cost friendly to the society of builders. This will reduce the costs of disposing wastes and lead to an efficient utilization of resources as the resources replaced by the waste paper and plastics can be used elsewhere. At the same time, the business will reduce the effects of environmental pollution as a result of disposing the plastics. Sales from these posts will grow and earn the business high returns as their prices will be lower than the prices of wooden posts and posts made from other substances. Porter (1985) states that cost leadership enable a company to gain a competitive advantage over its competitors. The durability of the posts and their light weights will attract customers and thus increase the sales.

The rationale behind this product is finding a solution to pollution and to make profits from the sale of posts made from waste materials. The raw materials are plenty as use of polythene and plastics is projected to be constant. Plastics and polythene bags waste quickly and users dispose them to buy new ones resulting to a greater availability of resources for production. Availability of cheap raw materials will make the production cheap hence lower prices of posts. Since the posts are priced lower than other types of posts, customers will prefer these posts to the traditional posts. Greater sales with high profit margins will enable the business to make sufficient revenue and profits to enable the business to grow and expand its operations. By choosing this business, I will get support from the government and the society as it is an effort towards a green world. This support will catapult the sales and expand the market cover of the business.

Market Analysis

There are many established businesses that sell poles and posts, especially companies that deal with timber. Most of these businesses are well established and have a wide base of customers. They are also able to deliver large orders to corporate companies unlike my business. However, there are few companies that deal with posts made out of waste plastics and polythene papers. We shall use the concept of durability of the manufactured posts and the fact that purchase of these posts contributes to the reduction in pollution to attract customers and compete with other businesses. This differentiation enables an organization to outcompete its competitors (Porter, 1980).

The prices of the posts and poles are high in the country due to the strict regulations on the felling of trees and conservation of the environment. The wooden poles rot after a short period of time and require additional costs to treat and preserve them. My business uses waste to produce posts, which makes the costs of inputs low and gives me the advantage of selling at lower prices while making big profit margins.

The consumers of these products are builders, owners of homesteads, construction companies and many other members of the society who may need to build structures and sheds. Homesteads, churches, schools and other institutions need posts to make fences and partition their properties; builders need these poles and posts to support the structures and buildings constructed. Availability of market for the products enables a business to grow (Boddy and Paton, 2011).

There is a large market for poles and posts as there is always construction activity and people always need to partition and adjust the partitioning of their lands and fields. This is an opportunity that can be exploited and provision of alternative, light, durable and cheap poles and posts will attract the market to buy from the firm and enable the firm to expand its operations and succeed. With a good marketing strategy, the business will attract customers from other companies and be able to grow its customer base (Porter, 1985).

Marketing Plan

The marketing plan for this business will be the adoption of an efficient promotional mix to reach a larger market. The business will employ sales persons; advertise its products, use public relations, sales promotions and direct selling to market the poles and posts. Social networks will

also be significant in marketing these products. People will be made to know the benefits of using these poles and posts to the environment and the customers’ contribution to the conservation of the environment through the purchase of these posts. Stating the benefits of your products and the solutions they give to the problems in society is an effective way of marketing them (Westwood, 2002). The firm will sell at lower prices than its competitors and ensure that the poles are delivered to the customers at the right time. The quality of the poles is essential in marketing them (Cohen, 2005); the firm will, therefore, ensure that the poles and posts are strong, tough and durable as compared to other alternative posts.

Conclusion and Recommendations

Manufacturing poles and posts from waste paper and plastics will be a good innovation that will offer cheap alternative sources of posts and poles for use. This business will get the support of the government, non-governmental environments and the community which will enable the firm to make more sales and grow. The strength and durability of these posts will make consumers prefer them to the wooden poles and hence make the business to grow. However, this business requires a large capital investment. There is need to perform an intensive feasibility study of the business idea and study of the market to avoid potential losses (Hall et al., 2008; Cohen, 2005; Luther, 2011; and Westwood, 2002). In a nutshell, if the market accepts this business idea, this business will be highly successful.

Sears' literary works

Essay代写范文:“Sears' literary works”，这篇论文主要描述的是在西斯尔诸多的文学作品当中，我们发现书中大部分都是讲述着对于土地的不同的价值观念，讲述了土地对于人类社会的重要性，和不同民族文化间对于土地的价值观念的不同以及可能依法的冲突。
Sears' literary works
Momaday tells us a story of how the sun came to be. He writes about how a child becomes a woman and she becomes the wife of a man that has now become the sun. This is a traditional story that the Kiowa people have learned and worshiped from the time they have heard it. This story is an example of how Native American stories all have great plots to them and that American tourists can learn to treasure them as much as the natives do once they visit the 'sacred place'.
All of these examples of how Native American stories are traditional and sacred show how important it is to keep the stories alive. I feel that it is necessary to remember and listen to the stories that the natives of the land tell us. Storytelling is a way for the American tourist attractions to stay alive. If people are not in some way familiar with a particular site, they are not as willing to visit that site, whereas if we have heard legends of the site we are more likely to visit it. 
Sears writes about numerous 'sacred places' and how long they have been around and the different ways people have reacted to them during different times. Sears states that, '[T]he world was far more ancient than people had formerly thought and that prodigious geological forces had transformed it in startling ways over time'(42). This quote is a perfect example of how long American tourist attractions have been around and how they have become part of people’s everyday life over time. The word 'startling' in this quote can be defined in different ways by different cultures. The American tourists would define startling as magnificent or unbelievable, different or unpredictable, shocking or surprising while the natives of the land would define it as a feeling of wonder and astonishment. 
Since storytelling has been around forever, there has been an effect that storytelling has on the natives of the land. Most tourists have heard the stories of these 'sacred places' and have gained a sense of respect and responsibility to keep the attractions from being destroyed. In the film In the Light of Reverence, the narrator mentions how the California miners are taking over the San Francisco Peaks and that there are Native Americans and tourists that are trying to stop it from happening. One of the peaks, Woodruff Butte, is 'the doorway to the spiritual world for the Hopi [tribe]', and the miners are turning their place of worship into a minefield. The miners don’t consider this land to be sacred because they say there is nothing there. On the other hand, the Hopi’s consider this land sacred because it is a place for them to worship. This incident is also an example of how the Native’s views and the tourist’s (miner’s) views are not understood by one another. 
I feel that every person should have a right to worship wherever they want. There are certain religions that worship in a sacred building and there are certain cultures that have sacred land or monuments as their center for worshiping. It is necessary for 'outsiders' of the culture to understand what their beliefs are and to respect them. I feel that the California miners are destroying certain Native American Tribe’s spiritual health as well as their physical surroundings. 
A final significant aspect of storytelling is about how important it is to remember the land and preserve it because that is how the natives will be able to remember the stories and the tourists will learn about it. Momaday illustrates this aspect by writing, 'Once in his life a man ought to concentrate his mind upon the remembered earth, I believe' (83). He goes on to say that the person needs to look at the land in different ways and speculate about it in order to understand it. 
All of these aspects pulled together into the main theme of storytelling show how important it is for stories to remain a part of the 'sacred places' that American tourists travel around. Stories need to keep circulating between American tourists and Native Americans in order to keep the tradition of legends and customs alive. 

Writing brush is a traditional classical art in China

大家好 今天给大家伙带来的这篇论文主要描述的是毛笔在中国是一种传统古典的艺术，在书画领域更是有着非常重要的地位，毛笔的写作主要分为择纸、择墨、毛笔、书写这四大步骤，毛笔书写的载体随着时代的变迁也在不断的变化着，从丝绸布料到宣纸，体现出的是时代的进步和科技的发展，想要学会如何使用毛笔，首先要学会如何正确的握笔，在慢慢的熟悉如何利用毛笔书写出不同风格的字画。一起来看看吧！
Writing brush is a traditional classical art in China
The Chinese writing brush a traditional writing tool used in ancient Chinese art. The writing brush is that China wrote an implement most mainly in the ancient times; also have Chinese tradition color. To practice this art 4 basic tools are needed. These implements are writing brush, ink stick, paper, and ink slab.
择纸一Choosing the Paper
In ancient traditional China, painting and calligraphy was done on silk or cloth. Partly due to development for the traditional calligraphy, rice paper is used. It is referred to as Xuan Zhi.
The rice paper usually consists of processed rice paper, which is used for neat writing, and the other is the plain rice paper mostly used for painting.
择墨一Choosing the Ink
Chinese calligraphy ink contains special ingredients that make it easy to dry as well as waterproof. Modern ink sticks are made with soot, animal glue, incense or medicines. Burning oils or wood produces the soot. Animal glue is normally made from egg whites, fish skin, or ox hides and is used to bind the ink into ink sticks.
To make usable ink, Chinese calligraphists grind the ink sticks against the ink stone the fine powder has water slowly added until the proper consistency is reached. The ink is then used immediately as it is not storable for very long.
毛笔一About the Brush
The image mainly consists of Bamboo or in some cases glass, Ivory, silver or even gold in some cases. While the head is usually made of feathers from fowl or from fur that comes from animals like dears, rabbits or wolves. In some cases, the brush was made from hair of newborn children.
握笔方法一How to hold the brush:
This has a major role in Chinese painting. Each finger usually occupies its own place. The thumb should be pressed firmly onto the stick; the index finger should be shaped like a hook and embrace the stick; the inner side of the middle finger tip should hold onto the stick, while the outside tip of the fourth finger should touch the stick; and let the last finger should naturally fall into place.
The palm should make a hollow-like position that should have a huge circumference while the fourth and last finger should not touch the palm. One should move the brush using the wrist and elbow strength. The graph should be in a perpendicular position in respect to the paper. In writing Chinese calligraphy, a sitting or standing posture should be maintained Sitting is mostly applicable in writing small characters while standing is for the larger characters.
书法一How to write Chinese Calligraphy
The Chinese calligraphy occupies a major part of the Chinese history.
When writing, normally one starts from the left side and go on to the right side or from the top going down. Chinese calligraphy employs a different method that ensures the edges are full. An important Chinese calligraphy rule to remember is that a character should not be written in the same style.
实践一Practice
For one to achieve veteran status as far as Chinese calligraphy is concerned one needs to put enormous effort in practice in the art. Calligraphy requires focus, consistency, patience and dedication in order to see the worth of their results.
In conclusion, The Chinese calligraphy was not only a means of communication but also a mode of expressing oneself. It does not require talent in order to acquire this mastery but practice and dedication would most likely bring desired results.

The value chain described by Michael Porter

哈喽，大家好，今天给大家带来的这篇论文主要描述的是在电子商务高速发展的今天，利用管理信息系统能够帮助企业及时有效的处理好客户订单的确认、安排、完成等流程，互联网技术处于不断更新换代的时期，将这种信息管理技术运用到企业管理当中，能够帮助企业树立起一个价值链的模型。
The value chain described by Michael Porter
Management Information System is defined as a process which provides information to handle an organization effectively. MIS and information are generally considered as well-organized components of prudent and realistic business decisions.MIS is integrated information system, used to provide management in needed information on a regular basis. The term MIS is used for ORDER, PURPOSE and ARRANGEMENT
There are three specific ways where the new technology affects competition that is, it ropes cost and differentiation strategics, industry structures has altered, new business has been spawns. Due this effect the entire companies are reshaping their products . An significant concept that implements the new technology in this competitive sector is value chain this concept is used for the company activites in a technolgically and economically different activites which performs business. In order to gain the competitive advantage of strategic information we have to discuss about value chain and porter five force model.
Value chain model:
The term value chain was described by Michael Porter in case of competitive advantage this value chain describes the roles of organization that performs and gather them in to organization competitive value. The value of each activity will be added by organization’s products or services, various resources must be developed into activites and systems that produce essential values. Ability to perform the activites and manage the linkages are the key role in the competitive advantage this activites are divided into two forms key are primary and support categories. Primarily activites are concerned for the creation or delivery of product .They are five sub categories they are Inbound logistics, operations, outbound logistics, marketing and sales, service.And then the support activites are procurement, technology, human resource management, firm infrastructure. The porter value chain models has shown below:
Diagram of value chain model.
The primary activites are :
Inbound Logistics: These requires raw materials and warehousing of their distribution to manufacturing.
Operations: Process of converting inputs into completed products and services.
Outbound Logistics: These are used for distribution and warehousing of finished goods.
Marketing and Sales: These are used for generation of sales and identification of customer needs.
Service: These are used for product and service which is given to customers.
These primary activites are implement for support activites they are as below:
Firm infrastructure: Entrie firm organisational structure and control systems and internal structure etc.
Human resource management: These sector is used for training the employee, recruiting, development of firm and compensation.
Technology development: These are use to support new technologies for better value chain activites
Procurement: These is used for purchasing the raw material, suppliers ,and internal equipment.
These are the main features of value chain. Here I would like to implement this value chain and porters five force model with one example here I am considering Tesco which the most popular brand in UK in this framework I would like to explain about the main features of Tesco and the their implementation of value chain and porters five force model.
Tesco is one of the most britain’s retail showroom, JACK COHEN who was the founder of tesco in year 1919 he began the stall like sell surplus in the east London this brand was first started in the year 1924 and in the year 1947 tesco has floated on London stock exchange as tesco stores limited. The self-service store has first started on St Albans in the year 1951 and at Maldon the first supermarket has opened.And gradullay tesco has grown up during 1950’s and 1960’s and at persent it has operating over 3,700 store s globally and employing over 440,000.And this tesco operates over 13 countries like Poland in Europe,china,Malaysia,south korea,turkey,republic of Ireland,Thailand,india in asia,and u.s.a. It provides online service like Tesco.com, company services almost 40,000 food products including non-food and clothing company has it’s own lable products as well as many stores have gas stations which becomes one of largest britain’s independent petrol retailers, and also offers tesco personal finance.
Tesco has introduced loyalty card like branded club card in 1995 and then internet shopping service and purchase 13 HIT hypermarket in Poland in the year 2002, and in the year 2003 it launched a UK telecoms division,home phone services which provides internet service business and tesco purchased C Two-Network in Japan . In the year 2007 tesco has started a joint undertaking with O2 which forms tesco mobile virtual operator in Ireland. Tesco in uk has six diiferrent stores they are Tesco Extra tihs has opened in 1997 in pistsea Essex which is mainly used for hypermarkets, tesco superstores which are criterion large superstores, tesco Metro this are located in city center the first tesco metro was started at covent Garden in the year 1992, tesco Express this is found at busy city centers and small shopping malls and small towns,in july 2009 the 1000th tesco express has opened this tesco express stores has a self-service where as the customer can scans their own shopping. One shop it is a smallest store a part of T&S stroes business, these arethe different branches in tesco.
This tesco stress an external environment analaysis ,competence and culture,resource based strstegies.
The value chain plays an primary role inorder to gain the competitive advantage of strategic.We discuss about primary activites
Inbound Logistics:
|This inbound Logistics was the first stage of the value chain as it possess to create value. The source of this stage is to possess upstream activites,logistical task includes receipt of goods from suppliers, handling and transportation of goods,storage of goods,placing products on shelf. In this case tesco maintains consumer choice in store,improving the efficiency in distribution systems,in case of any damaged goods are there in order to control the quality of products it provides an opportunity to reduce the price so that they can statisfy there customer.
Operations:
This operation plpays role in service and products should provide with trading hours,maintaings goods inthe shelves,inorder to obtain the competitive advantage tesco has to expand their operating hours and it does not implements for new opening it should provide new working hours on those places only. And it should mainly depends upon the service and products.
Outbound Logistics:
This is the third stage of value chain which is used for delivering the products for customers.Tesco has most value in home delivery,inorder to gain the competitive advantage it should improve parking facilities,staff and system,trolley collectors.We can gain this by saving the customer time and increasing the turnaround
And implementation of a trolley deposit system and making the customer to get to and from the premises quicker so that we can gain more customer with more fexblie manner.
Marketing and Sales:
Marketing and sales plays a prominent role in competitive world. In this marketing and sales we have to attract customers by using advertisements or considering any discounts for sale so that we can gain competitive requirements.Tesco attracts customer by advertising by radio,t.v, newpaper, and by advertising lower prices and more reduction offers ,the company gets some constraints of selling products with a customer awareness and complexity of business activites,in this case tesco can provide customer with efficient recycling points, and information of their advertisements so that it adds value of customer to choose right decision fro shopping, so for any business marketing plays prominent role throught that only we can gain competitive advantage and more customers.
This primary activities will plays main role in value chain this is interrelated activites that is every phase will depends upon the pervious phase so that the result of one phase will depends upon the perivious phase so if any changes occurred the next phase will effects and finally the entire result will be effected.
Support Activites:
These support activities are the major activites of value chain they are:
Company Infrastructure:
These company infrastructure will plays a major role in any firms,planning, control functions will provide the centre on the costs and cash control of the firm operations. The firm now a days has increased their staff for installing of new security systems in order to provide profit protection and to overcome the internal theft which are involving in hacking the security software,and by implementing the technology and software we can reduce work and we can gain more profit protection.
Human Resource and Management:
Human resource management will plays role in both recruitment and management development.This human resource management will increase the number of training schedules and their futher development in their recruitment programmes so that we can gain the requriments of customer benifits by suitable recruiting and efficient trained staff. Tesco increased the pay for training so that staff will be motivated to learn and service will be in efficient manner so that we can reach our customers and we can improve our customer and service provision 
value Technology development:
This technology development is a downstream activity which is used to provide the new product and solution by gathering the new technology with less investments so that cost management can also be managed, so by implementing new technology we can gather more product with new feature so that we can reach our customer, For a competivite advantage this technology development is a key factor. Tesco is a brand name for product quality so in order to maintain that they have to implements new technology however the installations and capital is a long terms process that should be maintained by the company and should provide service and quality products that should anticipate customer need
Porter’s five force model:
Michael porter’s five force model is a simple outlook for analysing and assessing the competitive strength of a business or organization. This model is a relationship between competitors of industry and new entrants, suppliers,buyersand potential competitors.
Five Forces Model from Michael Porter
The above five force model will have different five force section which is used to determine competitive power in the company these are:
Threat of new entry:
If u have a few economices of scale in your place or if you have lack of protection in your key skill then the new competitors will be easily enter in to your market and effects your position, so if u have well-built and durable barriers to entry then u can have most enriched position .In case of tesco with new techonolgy for checkouts and control system of stock will impact the new entrants.so we have to include economies of sales and differentiation in order to gain new entrants.
Bargaining power of suppliers:
In this sector it is easy for the suppliers to handle the price,the product or service is unique but the suppliers will vary so the strength and control andcost will switch from one to another and this supplier power was influenced in major chain business so due to this the major supermarkets like tesco and asda will organize better promotional prices from suppliers .The company strategic force and margin will have similar relationships with sellers the profit margin for market chain and suppliers are reduced by the force of rivalry competitive.
Bargaining power of customers:
Porter states that if more products become standardized then switching cost will be reduced then more power is yielded by customers. In case of tesco loyalty card that is clubcard which acts as most powerful customer preservation strategy that increase the profit of tesco business. Tesco has considered customer needs ,ensuring low price, customizing service which controls and retain their customer needs so tesco has changed in food section because a large amount of customers are offering supermarkets and which provides new strategic growth in markets like pharmacies so tesco controls and manage the customer needs.
Threats of Substitutes:
The product demand has reduce will effects substitution hence there effect a threat of consumer with alternatives and this will be in the type product-for-product and it futher weekends the new trends hence small chains are convenience stores in industry. So due to this tesco ,Sainsbury,s were existing small scale business and opens Metro stores locally and in city centers.
Bargaining Power of Competitiors:
Depending upon the growth in size and market demand which increases competitors concentration due to this the food retailing firm has concentrated on relatively little number of buyers so due to this large markets becomes difficult tesco will considered huge amounts of consumer information which is used for communication with consumer.The huge markets are refocusing on value and price elements to their service.
Conclusion:
As the information technology grown up then strategic importances has been diminished in early days information technology has become backbone of commerce as the generation change the information has gradually increased and that information should gain the competitive advantage IT plays major role on strategic performance and this strategic planning includes resource allocation management control and operation control in order to gain this porter model has developed and it is helpful in this competitive environment to generatic strategic firm which is developed strategic theory of strategic thrusts which is the major competitive models for firms we have five strategic thrusts they are differentiation, cost, innovation, allowance, growth which plays major role in competitive advantage in our frame work tesco the strategic management presents PESTEL analysis, Critical success, VALUE CHAIN model,Core competences porter’s five force model ans tesco strategic options.
In this PESTEL model we have to considered political factors, economical factors like demand in cost, profit,price and one of the most influenced factor is unemployment which decreased the effective demand of goods, Social and cultural factors with in this due to effect in social changes the values of product and service must also be changed now a days customer are more attentive of health issues, their approach towards the food habits has been changed so tesco was more concentrated in organic products,and then technological factors depending on this technological factors only the entire company environment will be changed so due to updation of new technology we can produce new products and we can satisfy customer needs so this is the key factor to gain the competitive advantage, environmental factors and legislative factors these are the industrial factors.
Strategic management depends up on the decision making in business and organization which depends up on the SWOT analysis it implies Strength, Weakness, Opportunities, Threats this should identify complimentary and unfavourable factors to achieve the objective that is strength implies the company or person who are handling their factors inorder to achieve their objective weekness in this person or company that are harm full for objectives opportunities in this the external conditions that are helpful to achieve the objective threats in this the external conditions that are damage the objective so depending upon this requirements strategic management can achieve the competitive advantage this swot analysis is used in workshop sessions, PEST analysis and porter’s five force model if we apply this swot analysis for tesco which discuss about the key factor for business environment and strategic capabilities including resource and core competence so for any company the swot analysis will plays major role which describes the company internal capabilities if we apply this framework to porter’s five model this model focused on the external side of strategy
The competitive strategy of an organization implies the competitive advantage which depends upon the measure of cost ,speed,quality. The competitive advantage is a core for company success or failure any strategic information contributes an organization to gain the competitive advantage through the strategic goals of an organization and ability to increase performance or productivity so inorder to gain the management technology for a competitive advantage that should considered the strategic goals and thrust and complete frame work of planning process. So depending upon this technology the information has rapidly increased now a days and thus becomes a major role in the upgrading companies.

Walt Disney Group

下面为大家整理一篇优秀的essay代写范文 -- Walt Disney Group，文章讲述沃尔特·迪斯尼（Walt Disney）是一家上市公司，因为按照其10-k的价格，该公司归股东所有，并且该公司向公众出售普通股。这是一家大型娱乐公司，经营许多主题公园，电视节目和消费品。



Walt Disney Group


What type of organization is this?
The Walt Disney is a public corporation because according to its 10-k, the company is owned by shareholders and the company sells common stocks to the public. It is a large entertainment company that operates a lot of theme parks, TV shows, and consumer products.

What do you know about its organizational structure?
The Walt Disney is a huge organization that operates five business segments, including Media Networks, Parks and Resorts, Studio Resorts, Consumer Products and Interactive. Most of the organization’s income comes from services the company provides and the Walt Disney series’ products. Disney Shareholders’ equity totaled 44,525 billion in 2015.

Who prepared these documents? Who attested to their accuracy?
The financial department staffs prepared these documents, and external auditors, CPAs, attested to their accuracy.

Would you recommend investing in or donating to the organization?
I will definitely suggest investing in the Walt Disney because according to its financial reports, the revenue and net income has increased from 2013 to 2015, and the earnings per share has also gone up from $3.42 per share in 2013 to $4.95 per share in 2015. Investors has gained more each year. By history, Walt Disney had been very successful and always had a capital gain, and the market risk is not o high for Disney because it does not have a lot of competitors and has been famous for more than decades. Disney movies and its products have high margin so that the organization will seem to have a capital gain and will have a high return on equity. The earnings per share will likely to go up in the future.

How do you feel about the organizations short-term and long-term outlooks?
In short-term, the Walt Disney has been doing really well and gaining a lot more profits. Since the company has a lot of Goodwill in assets and on-going investments, how well the company will do in the long-term will depend on the value of the Goodwill and the turnout of these investments. Disney will open a new theme park in Shanghai, China in the upcoming moth, and many people around the world are already looking for the new theme park to open. Since China has a huge population and regarding the success of Disneyland in Hong Kong, Shanghai’s Disney will likely be able to have a gain after couple years when all the construction fees are covered. Therefore in the long-term Walt Disney has a very bright future and the revenues and net incomes of the company will go up.

What portions of the financial statements did you find most difficult to understand? Which were most clear?
I found the consolidated Statement of Cash Flows of the financial statements the most difficult to understand because many of the operating cash flows are not clarified and the Income Statement the most clear because all the revenues and expenses are listed. The Income Statement has listed what types of revenues Walt Disney has earned and what types of expenses Walt Disney has spent for both operation and administration.


Woodruff Arts Center
What type of organization is this?
According to the Form 990, Woodruff Arts Center is a private corporation because it is owned by 104 voting members but the company does not sell its stock on public.

What do you know about its organizational structure?
Woodruff Arts Center has 104 voting members of the governing body, and people who work for the Woodruff Arts Center include paid employees and volunteers. The organization is a service company because most of its income comes from providing services, and the rest of its revenue comes from investments.

Who prepared these documents? Who attested to their accuracy?
The financial department staffs prepared these documents, and external auditors, CPAs, attested to their accuracy.

Would you recommend investing in or donating to the organization?
I will not suggest investing in or donating to the organization because the company had a net loss of 18 million dollars in 2015 and the organization may still lose money next year. Even though the expenses may occurred because Woodruff Arts Center is doing improvements and buying new art pieces to attract new visitors, these costs will not be covered in many years so the company will still suffer from a net loss. Also, the expenses are listed to be other expenses on the form 990, so that it is hard to tell what type of costs they are and will the company occur the same costs in the future.

How do you feel about the organizations short-term and long-term outlooks?
In a short term, the organization will still lose money because the company’s expenses in 2015 will cause the company’s net income to go down in a few years. But in the long-term the company will do well because the revenues of the company will cover the expenses in a long run.

What portions of the financial statements did you find most difficult to understand? Which were most clear?
I found the assets and liabilities section a little confusing because the organization does not specify these two categories. Many of the assets of Woodruff Arts Center may be intangible assets, and many assets are art pieces and the value of these pieces are not easy to be measured. The art pieces’ value may appreciate and depreciate through time, and different people may value these assets differently. Therefore I found that these this section of the financial statement is not really calcified because the value of these assets are hard to value and the organization does not really explain this section. The clearest section of the financial statements is the gross sale and the cost of goods sold section.

Compare and contrast the documents of Disney with those of the Woodruff Arts Center. What do they have in common? How are they different?
These two organizations both have a great portion of income that comes from services they provide, and both company has investments shown on their financial statements. Their difference is that Woodruff Arts Center only operates one single business but Walt Disney has many subsidiaries and sells its stocks to the public.

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