Ctguji Free Essays

We had Just gotten back from a very disappointing game. I don’t remember what the score was but we got lose pretty bad. So there are a number of us chilling around the park talking afterwards and we all decided that we needed to get some weed and go hangout somewhere and try and forget about the beating we had Just gotten in the game earlier that night. We will write a custom essay sample on Ctguji or any similar topic only for you Order Now We all chipped in and one of the guys made a weed run. When he got back we decided that it wasn’t a good idea to stick around the park and smoke so we were trying to figure out someplace to go and chill. Then Dave chimes in hat his family had Just moved from their home a couple weeks earlier and the place was still empty and he still had his key. It sounded like a pretty good place to go to the rest of us so we Jumped in our cars and headed on over to Dave’s old house. We pull up to the place and Dave Jumps out goes and unlocks the door for us. We all get inside and start playen some music and smoking and haven a good ’01 time. So we’re all having a pretty good time until after a while Dave, the guy whose place it was, starts throwing bottles around and trashing the place. My friends and I saw this and new something was up so we all decided to split. After we left it wasn’t to late yet so some of us take a little Joyride around town before we head home. Well, when we got back to school the following Monday we thought it was going to be Just another day at school but later in the morning the cops show up. One by one all of us who had been at the party end up getting called down to the front office and are questioned by the cops. 5 guys ended up getting arrested that day (l wasn’t one of them). It turns out that the house we went to that night wasn’t actually Dave’s. His Family had Just been renting the house and had been evicted from It a couple weeks earlier. The cops tracked us down because they got fingerprints from the house and a couple of the guys already had a record with the cops and they got pulled In first which lead them to the rest of us. It was a whole big mess, the cops had a paddy wagon there and News Crews were set up across the road filming as they took guys out In cuffs. Our football team Just kind of fell apart after that happened. We ended the season with 15 people on the team. How to cite Ctguji, Papers

Causes Of Global Warming Essay Example For Students

Causes Of Global Warming Essay Outline1 Introduction2 Effects of Global Warming3 Causes of Global Warming4 Facts about Global Warming5 Problems/Impacts6 Global Warming Solutions7 Conclusion Introduction Global warming  is a long-time rise in the average Earth temperature, which in turn causes changes in climate on our planet. It has been a natural phenomenon throughout the natural history of the globe though it has become a pressing problem in the last few hundred years due to the increase in human activities in greenhouse gasses and burning of fossil fuels. The most significant cause of this global warming  in our planet  since the mid-20th century has been due to the human influence. The most substantial human power that has been causing global warming  is fossil fuels  burning and the emission of greenhouse gases like carbon dioxide, methane, and nitrous oxide. With time, the global surface temperatures are expected to rise in the 21st century depends on the rate of greenhouse gas emission and burning of fossil fuels. In the following argumentative essay  written in English,  you will get a free outline of ideas  that are persuasive for college students  to write an English article  on. Some of the key issues that you need to highlight in your persuasive essay  articles on  global warming  include; effects and cause, and its facts, implications solutions. Effects of Global Warming Global warming  is expected to have long-lasting and devastating consequences to the earth. Currently, ice has been melting worldwide, especially at the Earths  poles. The most affected areas are the mountain glaciers, ice sheet covering West Antarctica and Greenland, and Arctic sea ice. The sea levels have risen at a higher rate over the century especially in Australia causing a considerable decline of the Adeline penguins where the number has fallen from more than 32000 breeding pairs to 11,000 in 30 years due to unfavorable weather  conditions brought about by burning fossil fuels. Butterflies, foxes and alpine plants have changed their location to the further higher north where the temperatures are cold. Spruce bark beetles have increased immensely in places like Alaska where warm summer has been in existence for than 20 years destroying more than 4 million acres of spruce trees. Apart from the currently visible effects of global warming, there are also some expectations that are bound to happen in the earth  within the century if fossil fuels  burning will continue which include Sea levels are expected to increase between 7 and 23 inches, and the melting of the poles could rise between 10 to 20 centimeters comes the end of the century though it is not known whether it is a fact or a fiction. There has been a significant weight loss on polar bears because of the scarcity of ice and fish that the animals feed. The bears will be presumed as a thing of the past if the pattern of sea ice disappearing progresses. There will be an increase in diseases like malaria which is spread by mosquitos. Due to the ecosystem, some species will move to the farther north or still dies. There are expectations that by the year 2100 Perus Quelccaya ice cap will be a thing of the past if it continues to melt with the current speed. People will suffer from lack of water to drink and to generate electricity if the issue of global warming is not handled well. There will be an increase in droughts and floods in countries like Ethiopia where droughts are common with rain decreasing with 10 percent in the next 50 years. Causes of Global Warming Global warming  occurs when the synthesis  of Carbon Dioxide (CO2) and other air pollutants and greenhouse gases collect in the atmosphere and absorb sunlight that has bounced off the earth  surface. The pollutants stay for years in the atmosphere trapping the heat and causing the Earth  to be hot. Water Transitions EssayThe climate change  consequences have put at risk a lot of different countries historical, and iconic sites. For example, Cape Canaveral, Cesar Chavez National monument in California, and Ellis island amongst others. Expensive Health Impacts Rising temperatures that lead to air pollution, allergies, insect-borne diseases, frequent and hazardous heat waves, heavy rainstorms that cause floods to contribute to serious health implications on people. The Risk of Electricity Supply Growing consequences of global warming like rising of sea levels, drought, water supply issues, wildfire risks, rises the evaluability of electricity infrastructure. Plants and Animals Range Shift A change in weather  and climate  affects the animals and plants range. Change of characters will be experienced causing disruptions on the food chains. The animals that rely on places with cool weather will suffer a reduction of habitats that can lead to their death or relocation to favorable areas. Global Warming Solutions Carbon dioxide is the  climates  worst enemy. Burning of coals, oil and other fossil fuels  that produce energy to power homes, cars, and other things that require electricity to function can be used less to minimize the emission of CO2 and effects of global warming. Some of the different problem solutions  measures that everyone around the earth  should implement and work on how to prevent  this catastrophe include; Reduce Water Wastage Saving water reduces carbon pollution since it takes massive energy to pump, boil and treat water. Its advisable to take short showers and turning off the water tap when not in use. Walk Instead of Using Automobiles Walking to your place of work and back home every morning or using public modes of transport reduces air pollution and money used on fuel through less driving. Invest in Energy-Efficient Appliances Energy efficiency is the lowest mode of reducing emissions. Always purchase machines and appliances that have energy star label since they will help in reduction of annual carbon pollution. Use of Renewable Energy in Homes Find a credible utility company that generates some of its power using wind or solar. Avoid Deforestation Using forest products like firewood and charcoal causes loss of trees. Trees clean the air since they act as natural filters removing and storing carbon dioxide from the atmosphere. Conclusion Global warming  can be reduced in our planet  through people speaking about it to our leaders and make sure our representatives are making good policies and decisions on how to stop global warming. However, since human activities are the major contributor to global warming, it is recommendable to avoid certain events like burning fossil fuels  that will lead to the escalation of global climate change  effects on the earth.

Consumer Behavior in the Hospitality Industry

The hospitality industry is very sensitive due to the nature of what it offers to its clients. The industry offers services to its clients which are intangible. The intangibility of services makes it very difficult to gauge the customer’s satisfaction (Kim, Cha, Knutson, Beck, 2011). Customer satisfaction is the main role of any organisation that aims to remain in business.Advertising We will write a custom essay sample on Consumer Behavior in the Hospitality Industry specifically for you for only $16.05 $11/page Learn More There exist two types of markets; business and consumer markets (Bowie Buttle, 2004). Business markets refer to those that consist of corporations and organisations that purchase products and services and resell them to make profits. Others buy products and services to produce other products and services for sale. Consumer markets on the other hand are composed of customers who purchase products and services for personal cons umption. The two types of markets differ in a variety of ways. Business markets are involved in complex processes before they are able to make a purchase decision. This results from the fact that the purchases involve large volumes of products and services as well as many people being involved in the decision making. In most cases, business purchases involve experts in the purchasing process. The involvement of experts means that the purchasing organisation will incur extra expenses. In business markets, there exist formal procedures in the decision making process. Evaluations of different perspectives of the process and feedback concerning the viability of the purchase are required to warrant the real purchase. The organisation size also makes a significant impact in the buying decision making. In large organisations, the decision making process passes through complex stages before approval. The complexity of the organisational structure also has a bearing in the way purchase buyin g behaviour. An organisation with many departments may take a longer time before arriving to a buying decision. Consumer markets on the other hand are simple and involve few people. Once the consumer has identified a need to be fulfilled and information regarding the various products available to meet the desired need, a less vigorous process of choosing the product ensues (McCabe, 2008). Compared to business markets, the consumer markets are to a lesser extent driven by price. On the contrary, brand of products is a bigger driving force in consumer markets. Stability of demand in consumer markets is high as compared to business markets that have volatile demand. This knowledge of how the two markets function is vital in designing marketing programs targeting the two markets. This is because the programs need to be tailor-made in order to accurately meet the specific needs of the two markets.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More James’ hotel mainly caters for organisations that hold conferences, exhibitions, meetings and incentives. This depicts clearly that the hotel targets the business markets. Therefore, it’s very crucial for the hotel to build a good relationship with its customers in this market in order to reap full benefits of their business contacts (Pizam, 2005). Economic downturn can affect the clients of the hotel in many ways. Since the customers of the hotel are organisations that operate to earn profits, increase in products and services’ cost may act to deter them from making purchases. James’ business market is seeking hotels that offer up-to-date facilities in terms of conference holding. Due to the high competition among international hotels for M.I.C.E clients, together with the ever-changing technology, hotels in this industry are faced with the challenge of upgrading their facilities to match the technologic al advancement. This business market is also characterized by business meetings that seek comfort and convenience. Business travellers are seeking relaxing atmosphere that can sooth their nerves after meetings and conferences (Reid, Bojanic, 2009). Such comfort reduces stress and increases performance in business travellers. Clients in Chung’s industry are seeking memorable experiences. This is especially the case if the organisation purchasing the products and services is doing so for its employees for having performed exceptionally well in their work. As an incentive to the workers of an organisation, a memorable experience in the hotel will act as a motivator for the workers to work even harder to earn another incentive tour. In the international hospitality industry, business markets are different from consumer markets. The first difference is that for business markets, the client to the hotel is usually an organisation seeking to host an event such as a conference or an exhibition. Such organisations require more than just food and accommodation. They require facilities such as conference rooms, boardrooms and internet services that are needed in the course of their meetings. Contrary to this, a consumer market involves individual clients seeking food and accommodation in a hotel. The arrangements for booking a hotel room or a dinning table may be done by the client by directly contacting the hotel or through the help of a tour operator or agent (Yoo, Lee Bai, 2011).Advertising We will write a custom essay sample on Consumer Behavior in the Hospitality Industry specifically for you for only $16.05 $11/page Learn More Consumer buying behaviour is different from business buying behavior in the international hospitality industry. Consumers are in most cases buyers and users of products and services they purchase except in the cases where they engage a tour operator or a tour agent in their buying process. On the other h and, in business markets, the purchasers of the hotel products and services are organisations, but the users are employees or representatives of those organisations who attend the events for which the services and products were purchased. Organisations involve experts in the purchase process, who evaluate the viability of the purchase to the organisation to ensure its profitability. Quality of services and products is compared to the cost and with other hotels so that the high quality and affordability are achieved. Consumers on the other hand seek information on their own in some cases get help from tour operators. They are mainly concerned with quality and comfort. They measure value for their money through comparing their expected service quality with what the hotel offers them. If they perceive their money to be more than the service received from the hotel, they feel dissatisfied, and may not seek the services of the hotel again. Consumers in the hospitality industry are highly influenced by brand (Williams, 2002). Customers identify themselves with a hotel that offers a brand with qualities that satisfy their needs. Customers, therefore, become loyal to the hotel thereby offering repeat business. Such customers are less likely to be turned away from the hotel by products and services’ cost increase. Business buying behaviour is, however, influenced to a greater extent by the price of products and services of the hospitality industry. The great influence by price of products and services stem from the fact that organisation purchase products and services to either resell them or make other products or services with the intent of making profit. An understanding of the differences between consumer markets and business markets as well as consumer buying behavior and business buying behavior will help James in a variety of ways. The differences between the two types of markets require different marketing strategies as well as means to satisfy their var ied needs. Moreover, the characteristics of the business market shows the needs and expectations of the clients in these markets. By clearly identifying the expectations, needs and factors influencing the buying decision process, James can develop a culture in his hotel that will give direction to all employees. The culture should put customer satisfaction to be the centre of interest for the whole hotel. All the decisions made should be tailored towards improving the customer’s experience (Widing, Sheth, Pulendran, Mittal Newman, 2003).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Building a good relationship is one necessity James has identified. A good relationship can only be established when customers feel satisfied with the service provider. The advent of a good relationship with the customers is establishing one between the management of the hotel and the employees. Workers who are treated well by the management will serve customers well. James will benefit from such information by ensuring that employees are empowered to make decisions regarding how well to satisfy the clients. Moreover, all employees from the different departments should be involved in decisions regarding services to customers. This is very useful since they get direct feedback from the customers during service delivery. All these efforts are aimed at ensuring that James’ hotel will retain its customers even during an economic downturn. Marketing programs are usually designed to entice consumers to purchase an organisation’s products and services (Siguaw Bojanic, 2003). Knowing the characteristics of the business markets and expectations of customers in them will help James to customize the marketing programs. When marketing programs contain the information the clients are seeking in order to make their purchase decision making, then it will be effective as customers will probably buy the products and services being promoted. References Bowie, D. Buttle, F. 2004. Hospitality marketing: an introduction. Oxford: Butterworth-Heinemann. Kim, S., Cha, J., Knutson, B.J. Beck J.A. 2011. Development and testing of the Consumer Experience Index (CEI). Managing Service Quality. 21 (2), pp.112 – 132. McCabe, S. 2008. Marketing communications in tourism and hospitality: concepts, strategies and cases. Oxford: Butterworth-Heinemann. Pizam, A. 2005. International encyclopedia of hospitality management. Oxford: Butterworth-Heinemann. Reid, R.D. Bojanic, D.C. 2009. Hospitality Marketing Management. New York: John Wiley and Sons. Siguaw, J.A Bojanic, D. C. 2003.Hospitality sales: selling smarter.Connecticut: Cengage Learning. Widing, R., Sheth, J.N., Pulendran, S., Mittal, B. and Newman, B.I., 2003. Customer Behaviour: Consumer Behaviour and Beyond. Melbourne: Thomson. Williams, A. 2002. Understanding the hospitality consumer. Oxford: Butterworth-Heinemann. Yoo, M., Lee, S. Bai, B. 2011. Hospitality marketing research from 2000 to 2009: Topics, methods, and trends. International Journal of Contemporary Hospitality Management. 23 (4), pp.517 – 532. This essay on Consumer Behavior in the Hospitality Industry was written and submitted by user Giant Man to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Habits and Traits of Gall Wasps

Habits and Traits of Gall Wasps Have you ever seen those misshapen lumps on the twigs of oak trees? Those peculiar growths are called galls, and theyre almost always caused by gall wasps. Although theyre quite common, gall wasps (family Cynipidae) often go unnoticed because of their diminutive size. How Are Gall Wasps Classified? Kingdom: AnimaliaPhylum: ArthropodaClass: InsectaOrder: HymenopteraFamily: Cynipidae What Do Gall Wasps Look Like? Cynipid wasps are quite small, with few species measuring over 5 millimeters in length, and usually drab in color, which makes them rather inconspicuous. Its often easier to identify gall wasps from the galls themselves. Tracks and Sign of Insects and Other Invertebrates is an excellent reference for identifying North American gall-makers from the galls they leave behind. Cynipids infest plants in the rose, willow, aster, and oak families. Cynipid galls vary greatly in size, shape, and appearance, depending on the host plant and the gall wasp species involved. Gall wasps arent the only organisms that trigger gall development in plants, but they are probably the most prolific gall-makers, especially in oak trees. About 80% of gall wasps target oaks specifically. In North America, well over 700 gall wasp species create galls in oaks. Gall wasps look like tiny hunchbacks. When viewed from above, the abdomen may appear to have just two segments, but the rest are simply compressed beneath, in telescoping fashion. Gall wasps have minimal wing venation and filiform antennae (usually consisting of 13 segments in females, and 14-15 segments in males). Youre unlikely to see gall wasp larvae unless youre in the habit of dissecting galls. Each tiny, white larva lives within its own chamber, feeding constantly. They lack legs and have chewing mouthparts. What Do Gall Wasps Eat? Gall wasp larvae derive nutrition from the galls in which they live. Adult gall wasps are short-lived and do not feed. Surprisingly for an insect that eats so much, the larvae dont poop. Gall wasp larvae dont have anuses, so there is simply no way for them to expel their waste. They wait until the pupal stage to rid their bodies of fecal matter. The Life Cycle of Gall Wasps The cynipid life cycle can be quite complex. In some species, male and female gall wasps mate and the female oviposits in the host plant. Some gall wasps are parthenogenetic, and produce males rarely, if ever. Still others alternate sexual and asexual generations, and these distinct generations may use different host plants. In very general terms, the gall wasp life cycle involves complete metamorphosis, with four life stages: egg, larva, pupa, and adult. The female deposits an egg into the meristematic tissue of the host plant. When the egg hatches and the larva begins to feed, it triggers a reaction in the host plant, causing the formation of the gall. The larva feeds within the gall and eventually pupates. The adult gall wasp usually chews an exit hole to escape the gall. Special Behaviors of Gall Wasps Some gall wasps dont produce galls in their host plants but are instead inquilines of other species galls. The female wasp oviposits into an existing gall, and her offspring hatch and feed on it. The inquiline larvae may indirectly kill the larvae that induced the gall to form, simply by outcompeting them for food. Where Do Gall Wasps Live? Scientists have described 1,400 species of gall wasps worldwide, but many estimate that the family Cynipidae may actually include as many as 6,000 species. Over 750 species inhabit North America. Resources and Further Reading   Capinera, John L., editor.  Encyclopedia of Entomology. 2nd ed., Springer, 2008.Frogge, Mary Jane. â€Å"Most Leaf Galls Dont Hurt Trees (Galls).†Ã‚  Institute of Agriculture and Natural Resources: The Nebline, University of Nebraska-Lincoln in Lancaster County, May 2012.Johnson, Norman F., and Charles A. Triplehorn.  Borror and DeLongs Introduction to the Study of Insects. 7th ed., Cengage Learning, 2004.Leung, Richard, et al. â€Å"Family Cynipidae - Gall Wasps.†Ã‚  BugGuide.Net, Iowa State University, 13 Apr. 2005.

Teenage pregnacies Research Paper Example | Topics and Well Written Essays - 250 words

Teenage pregnacies - Research Paper Example According to Melbye et al. (1997) there is an elevated risk of Breast Cancer associated with abortion. In conclusion, although it may be the case that abortion is a moralistically complicated issue it may serve as a valuable tool in the fight to break the cycle of poverty. The direct costs of raising a child are extremely high, and raising a child for young mothers may also mean that they would have to forgo educational opportunities that may bring a more successful future. Bielski, Z. (May 26th 2010) Canada’s teen Birth and Abortion Rate Drops by 36.9%. The Globe and Mail. [online] Available at http://www.theglobeandmail.com/life/canadas-teen-birth-and-abortion-rate-drops-by-369-per-cent/article1581673/ Accessed on March 26th 2011. Fu, H.; Darroch, J.; Stanley, D.; Kolb. E; & Kolb, H. (1998) Measuring the Extent of Abortion Underreporting in the 1995 National Survey of Family Growth. Family Planning Perspectives. Vol. 30, No.3. PP. 128-138. Kerzinke, K. (2003) 30 Years After Abortion Ruling, New Trends but the Old Debate. New York Times [online] Available at http://www.nytimes.com/2003/01/20/us/30-years-after-abortion-ruling-new-trends-but-the-old-debate.html Accessed on March 26th 2011. Melbye, M,; Wohlfahrt, J.; Olsen, J.; Frisch, M.; Westergaard, T.; Helwig-Larson, K.; Anderson, P. (January 9th 1997) Induced Abortion and the Risk of Breast Cancer. The New England Journal of Medicine. Vol. 336 No.2. Smith, G. & Pell, J. (June 4th 2001) Teenage pregnancy and risk of adverse perinatal outcomes associated with first and second births: population based retrospective cohort study. British Medical Journal. University of Cambridge, Rosie Hospital. Cambridge CB2 2SW Stein, R. (2010) Has the Recession Affected Abortion? The Washington Post. [online] Available at http://voices.washingtonpost.com/checkup/2010/05/has_the_recession_affected_abo.html

Competency based education in terms of its suitability to Respriatory Essay

Competency based education in terms of its suitability to Respriatory care education - Essay Example Respiratory care education requires systematic approach due to the complex level of knowledge and skills that the students are required to have them become competent practitioners. Respiratory care practice is also a regulated profession that has guideline and standards which the practitioners should meet (Wyka, Mathew and Clark 5). These make the respiratory care education to require a systematic but flexible approach. The competency-based education is well known to provide this kind of characteristics to a learning process and thus it can play a fundamental role in the sustainability of this kind of education. Competency based education can play various roles in the sustainability of respiratory care education. One of the major roles it can play is assisting in the selection and design of the module or course content. Another role it can play is assisting in the identification of individual course or module performance objectives. It can also assist in defining the ways in which respiratory care education can use to administer the course content. Competency based education can also assist in the selection of the kind of assessment that is suitable for the kind of competency that the learners are required to attain in respiratory care education. Another way that this kind of education can assist is through providing an evaluation method that can relate individual’s performance to the specified criteria or standards. This can assist in informing the trainers whether the students have developed the level of competency that is sufficient for effective practicing as respiratory care pro fessions. Competency based education program involves a selection of the knowledge and skills which should be taught in a course as well as determination of how these knowledge and skills should be taught. It also involves the selection of the

Marks and Spencers Business Strategy

Marks and Spencers Business Strategy Introduction In section A of this report, we will analyse and assess Marks and Spencers (MS) food sector business strategy. In previous consultancy task we examined UK supermarket sector and business environment. That will be crucial in understanding current MS strategic position. Also, it will help us to identify sources of competitive advantage and at the same time opportunities for future strategic positioning. In addition, we have to be aware of companys non-financial performances as well as quantitative corporate objectives and key performance indicators. Analysing them using balanced scorecard and benchmarking method will show us, is our strategy sustainable, does it have long run perspective and direction we are currently moving. This will be covered in part B of this report Part A Strategy can be defined as â€Å"the direction and scope of an organization over the long term, which achieves advantage in a changing environment through its configuration of resources and competences with the aim of fulfilling stakeholder expectations† (Johnson et al. 2005, pp.9). According to Porter (1996) company can do better than other companies only â€Å"if it can establish a difference it can preserve† (Porter 1996, pp.63). Delivering additional value to customers, providing them with comparable products at lower cost or both is a good way to make a difference according to the author. Johnson et al. (2005) presented three Porters generic strategies which could be used by companies to achieve competitive advantage: cost leadership, differentiation and focus. It can be concluded that MS using focused differentiation strategy. According to the Bowmans strategy clock this strategy is seen as high price strategy which gives perceived high value to customers. They choose to differentiate themselves from other food retailers with: top quality own label food, ready prepared meals, fresh food and food for special occasions. They do not attract customers for full weekly groceries shopping but gives them additional value for their money with focus on freshness and quality. Their simply food stores contributed with high margins to overall sales in past few years. Also, they expanded abroad to 40 countries in order to attract new sales into the same niche. This is consistent with Johnson et al. (2005) who explained that growth may be achieved by targeting new sale at the same market niche abroad. In previous consultancy we analyse supermarket sector using Porters five forces framework. That helped us to better understand industry in which MS operates. We concluded that power of suppliers is high due to a lot of supermarkets and brands. Also the threat of substitutes is high because customers now want better value for money. MS is aware of that, especially because that was primary reason for a big decline in sales in 1990. The power of suppliers is low because of huge number of fragmented suppliers. Threat of new entries is on medium level and competition among industry is on high level. The four biggest food retailers in UK (Tesco, Asda, Sainsbury and Morrison) have almost 76% market share. Therefore, MS with 3.9% market share in 2009 cannot compete with lower price strategy. Their focus is more on product quality. The MS food offer ‘has largely focused on the upper end of the mass market, typically higher than its positioning for non-food.'[1] They are selling own brand labels only to their customers which giving them value for money. It helps them in promotion of overall MS brand. The good thing is introduction of some branded goods from 2008, because of higher targeted customers demand. MS food sector strategy lies on companys basic values: Quality, Freshness, and Value, Standards of innovation, Ethical Sourcing and Healthy eating.[2] MS is premium food retailer and food sector is very important to overall group business and performance. It brings over 50 percent of group revenues in UK with sales of  £4.25bn in 2009. Previous consultancy also shows that the most influential trends in broad environment related to food industry are: Food industry was relatively recession proof and these days UK is officially out of recession after six consecutive quarters.[3] High level of inflation in UK (CPI inflation=3 percent) is the reason which contributed to retailers profitability. In 2009, MS reported slightly decrease in margins and profitability. Previous year, they were moving in good direction with initiatives to cut costs (marketing, distribution, support) and reinvest that money in prices to provide better value to customers. The bad thing is reducing capital expenditures for almost 40% which have to create value in future. Increasing number of healthy conscious consumers is a second trend. As a premium food retailer who is selling top quality food, this trend is big strategic opportunity for MS future strategic positioning. In addition to this, survey show that only one in six customers switched to less expensive and frozen food.[4] Today we have environmentally aware consumers. MS is first food retailer who realizes that. Thus, they presented Plan A in 2007 with 100 environmentally commitments to complete within five years. Today, after two years they achieve 39 commitments. This strategy have aim to differentiate their food business from main competitors. Online shopping is also todays trend and opportunity for retailers. They launched MS direct and free wine delivery as a result of growing demand. In 2009 MS market share decline from 4.3% to 3.9% and this is opposite to what board of directors announced in 2008. They predicted growth in market share to 5%.[5] In formulating strategy for next year, they have to take into account few things which will have effect on customers disposable income. From January 2010, we have increase in Value added tax from 15 to 17.5%. Personal income tax will stay at the same level in 2011.This fiscal measure will affect 70,000 people across UK who are now in higher tax band. Additionally we have announced increase in sin taxes for alcoholic drinks. Customers are today spending  £36 per person per week on food in UK.[6] Previous mentioned changes will have certain impact on customers spending habits. Probably they will not cut food expenses, but some products coul be more affected. That is one reason more for MS to provide customers with additional value for money. Part B Balanced scorecard The Balanced scorecard is â€Å"an integrated set of performance measures derived from the companys strategy that gives top management a fast but comprehensive view of the organizational unit.† (Drury 2004, pp.1001). The main question behind the balanced scorecard concept according to Kaplan and Norton (2001) is how to measure future performance. The authors were aware that companies are only in 10 to 30 percent successful in executing its strategy. The main reasons are vision, people, resource and other barriers. For example non-understanding of strategy by employees or management fails to link budget with strategy objectives. Also they realize importance of intangible assets, not capital anymore in adding value to company. In this new business environment focus only on past financial measures (profit, cash flow) and not taking into account non-financial performances such as customer satisfaction could be fatal for organization. The authors presented framework and suggest eve ry company to be viewed from four perspectives: financial, customer, internal business process and learning and growth perspective. All financial and non-financial measures and objectives should be based on companys vision and strategy. That will help managers to have overview over whole processes in company and employees to better understand global firms strategy. We will use suggested framework to support formulation and implementation of Marks and Spencers current strategy. 1. Financial perspective Kaplan and Norton (2001) argue that non-financial perspectives are important but the same is with financial perspective. The reason is simple. Effects from other three perspectives will show their impact through companys financial performances. Marks and Spencer current financial objectives on group level and business unit level are to reduce costs and manage cash flow. In 2009, the effect of broad environment and recession in UK impacted direction of MS strategy. Because of decrease in UK food sector sales and decrease in market share from 4.3% to 3.9 % they choose to reduce costs with aim to keep profitability. Food gross margin was down 235 bps at 31.5%. We can continue to use gross margin as performance measure. Also, we could use profitability measures such as Operating profit, Return on equity, Return on capital employed and net margin which are already being used as MS key performance measures. The results of reducing costs are, reduced spending in support areas and marketing activities of 8.6% without threatening customer satisfaction (stayed at average high level of 84%) and increase of only 1.9% in staff costs. These activities will have impact on profitability in coming years. The target for next year should increase of 10% in mentioned profitability measures. On the other hand, significant cut in capital expenditures of  £450 million h ad immediate impact on companys cash flow from investing activities. MS also have to focus to on how to improve operating cash flow. They decreased cash conversion cycle for almost 6 days.[7] They should further monitor debtor payment period, creditor collection period and stock clearance period (decrease from 8.7 to 4.29 days in 2009).[8] In future, decrease of 10-20 % in stock clearance period and cash conversion cycle could help the company to have stronger cash flow. 2. Customer perspective Main objectives of MS in order to increase market share, acquire new customers and keep customer satisfaction on a high level are to provide customers on targeted market with additional innovation, improved on-shelf availability and to give them additional value for money. The last have roots to year 1935 slogan â€Å"Dont ask the price its a penny†[9]. They took numerous promotions like â€Å"Wise buys†, ‘Family favourites for  £4 and ‘Dine in for two for  £10 during the year. Despite this investing in prices across food range have impact on companys margins, it also provides customers with better value. In 2009 survey, MS is recognized as a leader in top quality food. In future, they should increase ‘wise buys products from existing 10% food range and set target measure to 15%. Also, innovation in products should be continued and monitored with comparing percent of new products in overall products. Relating to on-shelf availability, they already employ more people in stores, open new 75 and close 26 stores with underperforming performances. This trend should be continued because it gives customers more convenience shopping. Customer loyalty, satisfaction and quality customer service are important in future period especially when market share declined 0.4%. 3. Learning and Growth perspective Kaplan and Norton (1996) recognized importance of intangible assets and employees as most important resource company have. In order to keep customers satisfied and loyal, company need to invest in its employees, systems and organizational procedures according to Drury (2004). Therefore, employee satisfaction, investment in employee skill and training must not be overlooked. MS have good communication with employees via MS intranet and employee magazine. The results from employee satisfaction survey ‘Your Say show high response rate (90%) and consistent score with previous years of 70%. Another two measures could be applied to measure employee capabilities- employee retention and employee productivity. Last two derived from employee satisfaction, because only satisfied employee could be productive. Investment in employee skills is recognized as important for MS. Thus, organization of development programme for 2000 lines managers, leadership programme and food academy are vital for future growth and development. The aim to become most sustainable retailer by 2015 they converted into the Plan A. It is also in accordance with Food industry sustainability strategy presented by DEFRA in 2006. They already fulfilled 39 commitments in order to become energy efficient, send no waste to landfill and become carbon neutral. Target of accomplished 15 new commitments per year will keep them on right way to reach this strategic goal. 4. Internal business process perspective According to Drury (2004) internal business process perspective need to give answer on question what business processes will increase value to shareholders and customers and help company achieve its vision at the same time. MS recognizes that investment in innovation process and operation process (decrease distribution costs, maintain supplier satisfaction, increase efficiency in value chain and process quality) are vital to succeed. MS already presented innovation in food from national cuisines (Italian, Chinese etc.) and should monitor percentage of sales from these new products, also compare themselves with competitors (at first place Waitrose who is concentred on the same market niche- top quality food). To excel in innovation field, they should also focus on market products in which they are first or second in the market according to Drury (2004). Innovations in operation process has aim to make more efficient supply and value chain in a company. On one side we have suppliers and customers on other. Already half of 2000 suppliers were trained on MS ethical standards. Distribution costs will be managed with implementation of SAP software and building of domestic and international logistic and distribution centres. Once a build, they will significantly decrease distribution cost and time. Balanced scorecard method (BSC) will help organizations to translate vision into performance measures and improve communication within the company. Also we have to be aware of some limitations of BSC. Othman (2007) argues that BSC is static, ignores external environment and treat company as mechanical system. Drury (2004) describe that empirical study failed to provide evidence that link between non-financial data and financial performance in future exists- which is the assumption of BSC method. Benchmarking There are numerous definitions of benchmarking. One of the first books written about benchmarking providing definition of this method was in â€Å"The search for industry best practices that lead to superior performances† in 1989 by Camp. Until today many definitions emerged but still the most quoted one is from this book that says â€Å"Benchmarking is the search for the best industry practices which will lead to exceptional performance through the implementation of these best practices† (Ungen 2007,pp. 335). In this part, we are going to look at our internal strength and weaknesses, make comparison with our closest competitor in UK market- Waitrose, because both have almost the same market share of about 4% and the same market focus- top quality food. At the end, we will make comparison with Tesco and Sainsbury as a market leaders and see could we use knowledge to improve our operations. Here the aim is to learn from our competitors, not only to compare with them. First we have to understand our internal position- segments we are good at, possible opportunities and segments where improvement is needed. MS differentiate itself with high quality food and at the same time have perception among customers as a top food retailer. It has strong brand for last 125 years, strong internal financial sources and good communication with customers and suppliers. Almost 100% own label food is advantage but at same time could be weakness. So, they start selling branded premium food which they do not produce. Main opportunity is in further expansion to international market. Today, MS has 296 stores in 40 countries with significant 26% increase in international sales. In future, they should expand more as a wholly owned business, not as franchising business. Second, comparison with Waitrose we will start comparing their financial performances because they will show us how successful other perspectives from the balanced scorecard are. An MS food sector sale is down 0.1% at  £4.25bn with loss of market share of 0.4%. On the other hand, in the same period Waitrose increase its sale for 5% to  £4.2bn, market share 0.4% and decrease in operating margin 45 bps to 5.1%. Increase in Waitroses margins is at some part result of 13 Somerfield stores acquired in 2008. Waitrose is also focused on premium organic food brand. Comparing with Waitrose, MS opened 47 stores more and is selling 3600 products more with much more own label food selling. This store opening trend in previous years was primary reason for margin increase but now MS should closely monitor store performance (already close 26 underperformed stores in 2009) and different product lines and replace slow selling products. MS in terms of pricing is above Waitrose and selling almost 1 00% own brand food with products made in UK is major difference from competitor.[10] As a result their sales depends entirely on own label products. In addition to this in 2009 MS made a cut of  £127m in marketing activities which was important for him in food sector positioning.[11] In Corporate social responsibility section, MS is leader with presented 100 commitments plan A. Also partnership with Amazon will help them improve on-line shopping segment. On the other hand, Waitrose presented online food delivery service which could be next step for MS in satisfaction of customer needs. In UK food retail sector, major market share has Tesco and Sainsbury. They both have access to economies of scale and price promotions are fundamental part of their strategy. On the other hand, MS differentiate itself with providing additional value not cheaper price to customers. Despite different in size, MS could use good practice from leaders to achieve better results. Sainsbury launched these days promotion ‘buy now free next time.[12] MS could implement these on 500 wise buys products which are 10 % of range in a one month period and closely look at sales, profit margin and overall financial effect. Also, Tesco since last year increase 29% percent increase in marketing activities.[13] In year where we have 13.8% drop in organic food sale, cutting marketing activities as MS did should be re-examined. Tesco, for example offer double points in order to keep customer loyalty. MS has only 39 outlets out of 668 stores in UK. This number should be increased in future because of rising consumers demand for convenience shopping. Also, search for value and healthier eating will be still in customer focus.[14] Benchmarking can support BSC with recommendations from outside the company how internal, customer and learning and growth perspective could be improved. One of the main critics to benchmarking according to Johnson et al. (2005) it will not identify the reasons for companys good or poor performance. But Benchmarking as a tool have aim to improve companys performance and can support BSC. Therefore, synergy between benchmarking and BSC and implementation of current trends and best practice into organization will improve financial perspective of our company. Conclusion This report showed importance of understanding broad environment and market sector in strategy formulating and implementation. For example, mature supermarket sector in UK is one of the reasons for MSs decision to invest in developing countries in the same premium food market niche. In part B we showed changed focus from capital to intangible assets and from financial to non-financial measure. It is important for MS to monitor all four perspectives in order to have sustainable long- run strategy. Also it is vital for MS to understand what facors influence the financial and operational performance. 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