Warmhearts Elderly Care Center Essay Example For Students

Warmhearts Elderly Care Center Essay Hence, the focal government presented the Social enrichment administration framework development plan (201 1 2015) which needed to facilitate the issue I _2 Warmhearted;s circumstance To dissect the circumstance of Warmhearted, we for the most part consider qualities and shortcoming of our organization just as dangers and openings our organization will meet. Right off the bat, Warmhearted has total focal points in administration projects and offices, for example, transport administrations, excitements and medicinal services offices. Simultaneously, proficient nursing staff deals with the older. We additionally have Other extraordinary attributes to make us remarkable and high caliber since we don't set term contracts and hourly essentials. Honestly, we likewise have shortcoming those little money related assets. Likewise, Warmhearted is newbie in the market with the goal that a few clients may inquiry our capacity. Absence of experience might be driving us to an incorrect way while creating. Moreover, we will meet dangers. Pleasant will confront the wild business rivalry, 1. 3 Mission Warmhearted strategic to serve one all the more older, to make them carry on with their rest life in an upbeat manner. Since our grandmother and grandpa getting more established, we know their emotions. We will compose a custom exposition on Warmhearts Elderly Care Center explicitly for you for just $16.38 $13.9/page Request now Subsequently we need extend Warmhearted later on to support all the more old, I Service we offer Gathering elderly individuals who live intently and give a spot inside a wide range of diversion offices just as expert medical attendants deal with them, This is the center help of Warmhearted. We trust this can carry joy to the older. I Major showcasing programs We will direct the advancement in these manners: a few promotions of Warmhearted will be appeared in neighborhood, web, and stops. We will lead a business markdown advancement to draw in more clients. 1. Expected promoting results Expected showcasing results is that we can pull in around fifty-five rate to sixty-five rate Old people groups close by to participate in our senior serves community. 1. 7 Key to progress The way to progress is the acknowledgment Of the clients and the piece of the pie. Fulfill the clients and increase the notoriety is the most ideal approach to create. Likewise, we are the corresponding administration s of the conventional rest homes, which make us an incredible chance to increase a joint piece of the overall industry. We are estimating the Chinese conventional reasoning that we can acquire clients. Organization Overview Warmhearted spotlight on helping older who looking for a superior and important life. We offer adaptable administrations including faultless diversion offices, exercises of information about human services and administration forever. Our administration objects are older who are live alone even just in day, tee desolate in day time. Cordial recruits staff with capabilities of nursing and social insurance. It makes us progressively proficient on senior consideration. We likewise demand our staff grinning while at the same time overhauling. Cordial will cause old to feel like families, In Warmhearted, they will never feel desolate. This is additionally the maxim: You Are Not Alone! . Goals 3. 1 Corporate destinations Through administrations, including diversion, giv ing information about social insurance for the old and exercises showing those courses right now most mainstream mongo the older we attempt to guarantee a more prominent life for the old. We offer solid, sheltered, agreeable advantageous and warm condition in a similar time make the bright existence with you. We likewise mean to add to the exposure of care for the older. We guarantee to make the environment as warm as your home. Our organization intends to grow to the entire nation with elevated requirement of administration. 3. 2 Marketing Objective 3. 2. Present moment (up and coming year) Balanced financial plan in the first year; Enhance the brand mindfulness in the nearby division before second year's over Average clients Of 100 With enrollment for the greater part a year Gain at east 10 new clients for every month in the first year 3-2. 2 Long-term (3 to S years) Build a brand with solid mindfulness, steadfastness and fulfillment in 5 years Ensure expanding net benefit in 5 ye ars Expand the business and the market just as the ventures in each individual branch Develop constructive passionate association between brand character and the clients Establish warm and charming brand picture Reduce the fixed costs 4. Circumstance examination 4. 1 Industry investigation 4. 1. I Market qualities Nowadays, the market of old custom made focus is directed by nearby governments and noble cause associations. In this manner the business of dealing with the old is onto moderate market. Since the administrations are happy to let the market assume control over the obligation of raising older, there is a gigantic expected market for new passages to investigate in this industry. Among China, Chinese Ministry of Civil Affairs information said that the quantity of old more than 60 years of age is in excess of 153 million representing 1. %. Be that as it may, there are just 38 thousand old natively constructed focuses Which Offer 1. 2 million beds altogether. The deficiency can't be made up in a brief timeframe. ( From: Chinese Ministry of Civil Affairs) Focus on Guanos where we Will be situated in, over I million older Which representing 16% live in Guanos where can just acknowledge 30 thousand old to live in h and crafted focus. (Cited from Hanging Evening News) 4. 1. 2 Trends and Drivers Though Guanos government is going to assemble another six living arrangements for the older, it despite everything can't fix the deficiency. From: Guanos common issues authority) Guanos currently is taking in the propelled understanding from Hong Kong, The administration needs to change the blessing design from the country gift to network enrichment and locally established consideration framework which is much the same as the administrations we offered, for example, amusements inside the network. Government absence of the capacity to raise the matured is driving this change quickly, The classes that need the administration extended. The matured, yet in addition some moderately aged individuals who need to mess around with the administrations we offered, These possible clients with advanced education and salary are all the more ready to pay for some peaceful amusement 4. 1_3 Legal, Political g, Economic Factors Government is the main impetus who drives the difference in the older blessing industry Therefore, the business gets points of interest in charge, charging expenses and overspent endorsements. The arrangement is consistently inside a coming significant stretch. In tax assessment, the legislatures don't charge the business personal duty, home duties, urban land usage expenses and vehicle and vessel use charge. Likewise, the gift can be absolved while charging the individual annual expense. In Guanos, governments buy the network administrations for older. The appropriation will be partitioned into SKI CO. !200 and YOU three levels. Government distributed Guanos Preferential Measures in The Elderly, The Regulations of Gudgeon Province Old Peoples Rights and Interests, The Elderly Rights and Interests Protection Of The Peoples Republic of China. 4. 1. 4 Calculators Factors Chinese turning out to be more riches in the most recent decades, most old have stable pay and are eager to pay for the medicinal services and diversion. Likewise, in Chinese custom, the matured are not ready to live in the hand crafted focus, which is the reason the amusement community will be the pattern in this industry. In Guanos, increasingly white collars who settle down in Guanos are eager to take their folks to Guanos. Since the weight of work. They need more an ideal opportunity to take care to their folks in day time. In this manner all the more old need the day are in future. 4. 2 Competitive Analysis 4. 21 Competitive Landscape In Guanos, the opposition is furious despite the fact that this market isn't moderate. .uf65bb790ff9b5ef9d35345e330ebde1b , .uf65bb790ff9b5ef9d35345e330ebde1b .postImageUrl , .uf65bb790ff9b5ef9d35345e330ebde1b .focused content region { min-stature: 80px; position: relative; } .uf65bb790ff9b5ef9d35345e330ebde1b , .uf65bb790ff9b5ef9d35345e330ebde1b:hover , .uf65bb790ff9b5ef9d35345e330ebde1b:visited , .uf65bb790ff9b5ef9d35345e330ebde1b:active { border:0!important; } .uf65bb790ff9b5ef9d35345e330ebde1b .clearfix:after { content: ; show: table; clear: both; } .uf65bb790ff9b5ef9d35345e330ebde1b { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; darkness: 1; change: obscurity 250ms; webkit-progress: haziness 250ms; foundation shading: #95A5A6; } .uf65bb790ff9b5ef9d35345e330ebde1b:active , .uf65bb790ff9b5ef9d35345e330ebde1b:hover { murkiness: 1; progress: mistiness 250ms; webkit-progress: haziness 250ms; foundation shading: #2C3E50; } .uf65bb790ff9b5ef9d35345e330ebde1b .focused content territory { width: 100%; position: rel ative; } .uf65bb790ff9b5ef9d35345e330ebde1b .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-embellishment: underline; } .uf65bb790ff9b5ef9d35345e330ebde1b .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uf65bb790ff9b5ef9d35345e330ebde1b .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe range: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-fringe span: 3px; text-adjust: focus; text-beautification: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .uf65bb790ff9b5ef9d35345e330ebde1b:hover .ctaButton { foundation shading: #34495E!important; } .uf65bb790 ff9b5ef9d35345e330ebde1b .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .uf65bb790ff9b5ef9d35345e330ebde1b-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uf65bb790ff9b5ef9d35345e330ebde1b:after

Corporate governance and the role of executive incentives Essay

Corporate administration and the job of official impetuses - Essay Example The paper tries to decide the job and adequacy of official motivating forces in corporate administration drive of an association and makes the inferences from different research discoveries to stay the comprehension of the idea. Incorporation of genuine cases helps the utilization of hypotheses in pragmatic sense. Isolating administration and possession is one issue that has consistently presented genuine difficulties for corporate type of an association. The principal issue of irreconcilable circumstance where chiefs concentrating on close to home increases disregarding shareholder’s intrigue gets extreme in inexactly represented association. Corporate administration is an apparatus which plans to adjust the enthusiasm all things considered and partners in the association and gives a vital course to the presentation and control works by guaranteeing request and dynamic procedure are done successfully. In such manner, regions where the vast majority of the contentions emerge inside an association are identified with enlistment and pay of CEOs and top level administration. In light of the above clashes a definite hypothesis has been created which is known as Agency-hypothesis (Jensen and Meckling 1976). The hypothesis portrays different kinds of costs which are caused inferable from the diverse sort of contentions between investors, directors and obligation proprietors. Organization cost is characterized as the whole of observing cost, holding expenses and remaining misfortune. Other two sorts of expenses are office cost of value and organization expenses of obligation where previous emerge because of irreconcilable situation among chiefs and investors though last emerges because of contention among investors and obligation holders. Corporate administration is a framework that gets more straightforwardness and control the association. The methodology includes setting accountabilities and connecting management’s remuneration with shareholder’s esteem. There are numerous systems that can be applied to

Cost Structure Block in Business Model Canvas

Cost Structure Block in Business Model Canvas COST STRUCTUREThis building block represents all the costs that a business can or will incur if it opts for a particular business model. 90% of new businesses fail in the first 3 years because they fail to understand their costs or what it will take to create the goods and services they have promised in their value propositions. At least three other building blocks are contributors to the cost structure block. One must evaluate the cost of creating and delivering the value proposition, creating revenue streams and focus on long-term customer relationships. All three of these blocks represent a financial investment into the business. However, when an entrepreneur has effectively figured out their key resources, key activities and key partnerships the aforementioned costs become easier to calculate. If you have a major cost stream which cannot be matched to a Key Activity, it needs to be given a closer examination. Either your Key Activities block is missing a vital activity or your co sts are being inflated by an activity which is unimportant and yet has still been included in the business model. It is important to note that cost can be a fundamental concern for some business model. One example is ‘no frills’ airlines like SouthWest which are completely focused on reducing costs.Key questions to askWhen doing a thorough analysis of your business model, it is imperative to ask the following questions when filling in the Cost Structure building block of the business model canvas;What are the fundamental costs derived from my business model?Which Key Resources represent a significant expense to the business?Which Key Activities represent a significant expense to the business?How do your Key activities drive costs?Are the above mentioned activities matched to the Value Propositions for your business?By exploring different permutations of your business model, do the costs remain fixed or become variable?Is your business more values driven or cost driven?TYPES OF B USINESSES BY COST STRUCTURECosts will always remain a major concern for all businesses. It is in fact the universal concern. However, some businesses make it an organizational mission to minimize costs as much as possible and all their strategies and tactics are derived from this one goal. Hence businesses can be categorized into two extremes based on the volume of goods produced; both ends of the spectrum are either cost driven or values driven. Realistically though, companies usually fall somewhere in the middle of this spectrum.Cost-drivenAs the name suggests, such a business model is utterly focused on reducing costs. This is essentially a race to the bottom. This obviously impacts the other building blocks. A business which is cost-driven focuses on creating a lean cost structure through offering cheaply priced value propositions, a high degree of automation, and outsourcing of costly functions. It is important to lower your prices based on internal costs and expenses rather th an in response to what the competition is doing. Industries prone to price wars experience this tragedy all the time. During the price war competitors will steadily undercut each other’s prices to attract the price sensitive customer. However, if your competition is able to manage its costs and create operational efficiencies, they will be able to sustain their business on the lower price and continue to attract customers. If your business fails to do so, you may end up arriving at a price you are stuck with, which is unrealistic considering your expenses.Ryanair is another example of a ‘no frills’ airline which provides a cheap solution to its customer segment for air travel by reducing costs incurred by in-flight meals or other amenities traditionally offered by major airlines. Such airlines have increased seats in their planes and have a limit on luggage size. However, the swift takeover of the market airlines like Ryanair have accomplished clearly show an unmet need that t hese airlines have fulfilled. Conversely, more expensive airlines have aircrafts which now spend more time on the ground than they do in the air.Values-drivenNot all companies drive their business based on costs. Some focus completely on the value they are providing to their customers, hence taking the value-driven approach. This strategy is characterized by complete focus on the creation and delivery of a high value, value proposition which is highly customized to the customer segment’s preferences. Luxury hotels opt for a values driven approach. The Hyatt prides itself on its customer services and amenities. They put a lot of effort into creating an experience which customers are willing to pay top dollar for. Employees of the hotel are encouraged to anticipate individual customer’s needs right down to greeting a repeat customer by name and providing them with a room with their preferences already in place.Another volume specific example is of the transistors used to amplify o r switch electronics signals called metal oxide semiconductor field effect transistors or MOSFETs. This is one of the most commonly used transistors in analog and digital circuits. The price per unit is 21 cents. If you buy 10, the price per unit becomes 19 cents and if you buy a hundred the price per unit falls even further to 17 cents. Hence this is a variable cost dependent entirely on the volume you are trying to produce which requires the MOSFETs. There is a price difference depending on how much you buy, leading to economies of scale.CHARACTERISTICS OF COST STRUCTURESCost structures have multiple characteristics. These are highlighted below;Fixed costsFixed costs are business expenses that remain the same regardless of the volume produced by the business. These costs are usually time bound such as monthly salaries or rent for office space and can also be referred to as overhead costs. Manufacturing businesses are typically characterized by high fixed costs due to the investmen ts required in renting the facilities and the equipment. However, it is important to note that fixed costs will not remain the same forever. Instead, they may change with time but will remain stable over a period of time. Hence these costs are also known as sunk costs for the relevant period of time.Decisions for costs are often related to management. Capital Expenditure or CAPEX are investments in the long-term, things that are bought and go on the balance sheet of the company and will be depreciated over the years.Variable costsVariable costs are costs which are heavily dependent on the volume of output a company produces. These are costs incurred when you produce a product. If you do not produce, you will have no variable costs. Similarly you may have delivery costs but if customers aren’t asking for delivery then this is a possible variable cost which you can avoid. These costs are therefore sensitive to changes in demand and supply and cannot be easily predicted. They increas e directly proportional to increases in labor and capital. Variable costs are represented by utility bills and raw materials used for production of the end product. The organization and execution of a music festival will typically be characterized by high variable costs.Another cost close to the management’s hearts and minds are Operational costs or OPEX. These are the costs associated with the day to day running of the company or the used up expenses. Hence a 3D printer is an example of an expense that falls in OPEX. Other OPEX related expenditures are purchase of raw materials, electricity bills and expenditure on maintenance of buildings and machinery. Companies often have different budgets for CAPEX and OPEX.Economies of scaleThe higher the volume, the lower the overall cost per unit. Economies of scale are a benefit enjoyed by most big companies with a high output quota. Essentially this is a cost advantage which big companies can enjoy due to their size, sheer quantity of ou tput or scale of operation. The reason costs fall with higher volumes is because higher volumes spread fixed costs more thinly making the cost per unit fall dramatically; hence the average cost per unit is reduced. Hence a bigger company will have a lower cost per unit output than a smaller company or a company with more facilities will have more of an advantage than one with fewer facilities. Not only do economies of scale help lower fixed costs, they may also help reduce variable costs by creating synergies and increasing efficiency.Bulk buying is a common indicator of mass production and automatically leads to economies of scale. Bulk buying often leads to lower prices. When you are buying in volume, you often have a stronger negotiating position and can create lower prices for your raw material. This is a tactic used most successfully by Walmart which uses bulk buying to negotiate much lower prices for the items in its stores. It is then able to transfer these savings to its cus tomers, providing them with lower than market prices for regular items.Economies of scopeEconomies of scope refer to the reduction of costs when a business invests in multiple markets or a larger scope of operations. The average cost of production is therefore expected to decrease if a company opts to increase the number of goods it produces. A company will have a structure in place already along with all the departments such as Marketing, Finance or HR operating, so the company can increase their scope and hence economize the entire structure.Economies of scope based on product diversification are only achieved if the different products have common processes or share the use of some resource. Hence spending on marketing the products or distribution channels may lessen per unit if both products require similar marketing efforts or use the same distribution channel. The uses of product bundling and family branding are also an example of firms trying to achieve economies of scale. How ever, where economies of scale are easy to achieve and measure, economies of scope present a bigger challenge when trying to measure themEconomies of scope have multiple advantages for the business. These are listed below;A great deal of flexibility in the design and mix of the productIncreased response rate and decreased response time to market driven changesProcesses are repeatable with a higher degree of control over their executionCosts are reduced because wastage is minimized in this particular business modelOrganizations can more accurately predict changes and cyclesSoftware and hardware utilized more efficientlyThere is less risk associated with a company which sells multiple products, or targets multiple markets or does both. Even if one product or market falters, the company will have alternatives to help tide it over while it readjusts strategy.Let’s take a look at the Coca Cola brand. Coca Cola already has a number of drinks launched in the brand other than Coke itself. Supposing we look into how Coke can diversify even further by launching an as yet unheard of drink such as Coca Cola Green Tea. Distribution of the different products under one company will use the established Distribution Channel leading to a major saving for the company.CASE STUDY: GOOGLE © Entrepreneurial Insights based on the concept of Alex OsterwalderIn this post we explore the ninth and final building block in the business model canvas series which is called the Cost Structure. We briefly look at what we mean by the cost structure of an organization before delving into the key question every entrepreneur must answer if he/ she is to do a thorough and unflinching analysis of their business models. We also  look at what kind of characteristics most cost structures display; cost structure have fixed and variable costs and they can have benefits of economies of scale or economies of scope.Read on to learn about 1) cost structure, 2) types of businesses, 3) characteristics of cost structures, and a 4) case study of Google.COST STRUCTUREThis building block represents all the costs that a business can or will incur if it opts for a particular business model. 90% of new businesses fail in the first 3 years because they fail to understand their costs or what it will take to create the goods and services they have promised in their value propositions. At least three other building blocks are contributors to the cost structure block. One must evaluate the cost of creating and delivering the value proposition, creating revenue streams and focus on long-term customer relationships. All three of these blocks represent a financial investment into the business. However, when an entrepreneur has effectively figured out their key resources, key activities and key partnerships the aforementioned costs become easier to calculate. If you have a major cost stream which cannot be matched to a Key Activity, it needs to be given a closer examination. Either your Key Activities block is missing a vital activity or your costs are being inflated by an activity which is unimportant and yet has still been included in the business model. It is important to note that cost can be a fundamental concern for some business model. One example is ‘no frills’ airlines like S outhWest which are completely focused on reducing costs.Key questions to askWhen doing a thorough analysis of your business model, it is imperative to ask the following questions when filling in the Cost Structure building block of the business model canvas;What are the fundamental costs derived from my business model?Which Key Resources represent a significant expense to the business?Which Key Activities represent a significant expense to the business?How do your Key activities drive costs?Are the above mentioned activities matched to the Value Propositions for your business?By exploring different permutations of your business model, do the costs remain fixed or become variable?Is your business more values driven or cost driven?TYPES OF BUSINESSES BY COST STRUCTURECosts will always remain a major concern for all businesses. It is in fact the universal concern. However, some businesses make it an organizational mission to minimize costs as much as possible and all their strategies a nd tactics are derived from this one goal. Hence businesses can be categorized into two extremes based on the volume of goods produced; both ends of the spectrum are either cost driven or values driven. Realistically though, companies usually fall somewhere in the middle of this spectrum.Cost-drivenAs the name suggests, such a business model is utterly focused on reducing costs. This is essentially a race to the bottom. This obviously impacts the other building blocks. A business which is cost-driven focuses on creating a lean cost structure through offering cheaply priced value propositions, a high degree of automation, and outsourcing of costly functions. It is important to lower your prices based on internal costs and expenses rather than in response to what the competition is doing. Industries prone to price wars experience this tragedy all the time. During the price war competitors will steadily undercut each other’s prices to attract the price sensitive customer. However, if your competition is able to manage its costs and create operational efficiencies, they will be able to sustain their business on the lower price and continue to attract customers. If your business fails to do so, you may end up arriving at a price you are stuck with, which is unrealistic considering your expenses.Ryanair is another example of a ‘no frills’ airline which provides a cheap solution to its customer segment for air travel by reducing costs incurred by in-flight meals or other amenities traditionally offered by major airlines. Such airlines have increased seats in their planes and have a limit on luggage size. However, the swift takeover of the market airlines like Ryanair have accomplished clearly show an unmet need that these airlines have fulfilled. Conversely, more expensive airlines have aircrafts which now spend more time on the ground than they do in the air.Values-drivenNot all companies drive their business based on costs. Some focus completely on the value they are providing to their customers, hence taking the value-driven approach. This strategy is characterized by complete focus on the creation and delivery of a high value, value proposition which is highly customized to the customer segment’s preferences. Luxury hotels opt for a values driven approach. The Hyatt prides itself on its customer services and amenities. They put a lot of effort into creating an experience which customers are willing to pay top dollar for. Employees of the hotel are encouraged to anticipate individual customer’s needs right down to greeting a repeat customer by name and providing them with a room with their preferences already in place.Another volume specific example is of the transistors used to amplify or switch electronics signals called metal oxide semiconductor field effect transistors or MOSFETs. This is one of the most commonly used transistors in analog and digital circuits. The price per unit is 21 cents. If you buy 10, the price per unit b ecomes 19 cents and if you buy a hundred the price per unit falls even further to 17 cents. Hence this is a variable cost dependent entirely on the volume you are trying to produce which requires the MOSFETs. There is a price difference depending on how much you buy, leading to economies of scale.CHARACTERISTICS OF COST STRUCTURESCost structures have multiple characteristics. These are highlighted below;Fixed costsFixed costs are business expenses that remain the same regardless of the volume produced by the business. These costs are usually time bound such as monthly salaries or rent for office space and can also be referred to as overhead costs. Manufacturing businesses are typically characterized by high fixed costs due to the investments required in renting the facilities and the equipment. However, it is important to note that fixed costs will not remain the same forever. Instead, they may change with time but will remain stable over a period of time. Hence these costs are also known as sunk costs for the relevant period of time.Decisions for costs are often related to management. Capital Expenditure or CAPEX are investments in the long-term, things that are bought and go on the balance sheet of the company and will be depreciated over the years.Variable costsVariable costs are costs which are heavily dependent on the volume of output a company produces. These are costs incurred when you produce a product. If you do not produce, you will have no variable costs. Similarly you may have delivery costs but if customers aren’t asking for delivery then this is a possible variable cost which you can avoid. These costs are therefore sensitive to changes in demand and supply and cannot be easily predicted. They increase directly proportional to increases in labor and capital. Variable costs are represented by utility bills and raw materials used for production of the end product. The organization and execution of a music festival will typically be characterized by high variable costs.Another cost close to the management’s hearts and minds are Operational costs or OPEX. These are the costs associated with the day to day running of the company or the used up expenses. Hence a 3D printer is an example of an expense that falls in OPEX. Other OPEX related expenditures are purchase of raw materials, electricity bills and expenditure on maintenance of buildings and machinery. Companies often have different budgets for CAPEX and OPEX.Economies of scaleThe higher the volume, the lower the overall cost per unit. Economies of scale are a benefit enjoyed by most big companies with a high output quota. Essentially this is a cost advantage which big companies can enjoy due to their size, sheer quantity of output or scale of operation. The reason costs fall with higher volumes is because higher volumes spread fixed costs more thinly making the cost per unit fall dramatically; hence the average cost per unit is reduced. Hence a bigger company will have a lower cost per unit output than a smaller company or a company with more facilities will have more of an advantage than one with fewer facilities. Not only do economies of scale help lower fixed costs, they may also help reduce variable costs by creating synergies and increasing efficiency.Bulk buying is a common indicator of mass production and automatically leads to economies of scale. Bulk buying often leads to lower prices. When you are buying in volume, you often have a stronger negotiating position and can create lower prices for your raw material. This is a tactic used most successfully by Walmart which uses bulk buying to negotiate much lower prices for the items in its stores. It is then able to transfer these savings to its customers, providing them with lower than market prices for regular items.Economies of scopeEconomies of scope refer to the reduction of costs when a business invests in multiple markets or a larger scope of operations. The average cost of production is therefore expected to decrease if a company opts to increase the number of goods it produces. A company will have a structure in place already along with all the departments such as Marketing, Finance or HR operating, so the company can increase their scope and hence economize the entire structure.Economies of scope based on product diversification are only achieved if the different products have common processes or share the use of some resource. Hence spending on marketing the products or distribution channels may lessen per unit if both products require similar marketing efforts or use the same distribution channel. The uses of product bundling and family branding are also an example of firms trying to achieve economies of scale. However, where economies of scale are easy to achieve and measure, economies of scope present a bigger challenge when trying to measure themEconomies of scope have multiple advantages for the business. These are listed below;A great deal of flexibilit y in the design and mix of the productIncreased response rate and decreased response time to market driven changesProcesses are repeatable with a higher degree of control over their executionCosts are reduced because wastage is minimized in this particular business modelOrganizations can more accurately predict changes and cyclesSoftware and hardware utilized more efficientlyThere is less risk associated with a company which sells multiple products, or targets multiple markets or does both. Even if one product or market falters, the company will have alternatives to help tide it over while it readjusts strategy.Let’s take a look at the Coca Cola brand. Coca Cola already has a number of drinks launched in the brand other than Coke itself. Supposing we look into how Coke can diversify even further by launching an as yet unheard of drink such as Coca Cola Green Tea. Distribution of the different products under one company will use the established Distribution Channel leading to a maj or saving for the company.CASE STUDY: GOOGLEWe all recognize Google as a multinational corporation which specializes in internet based products and services. It is one of the biggest internet companies in the world and has made an unprecedented success of its Search Engine Optimization products. It has dedicated fans worldwide and is the most preferred search engine on the internet.For the purpose of this article, we will take a look at Google’s Cost Structure in particular. Holistically, Google’s cost elements can be divided into four categories which are:RD,Data center operations,Traffic Acquisition, andSales and Marketing.Google invests deeply into its research and development with the purpose of bringing around improvement in existing products and constantly creating new and innovative solutions. This expenditure has helped Google maintain its position at the top despite the typical short-lived cycles of popularity of most internet based successes. This has led to economies of scope for Google because it has resulted in a great deal of product diversification such as Google’s entry into the mobile app market as well as its cloud sharing services.It is speculated that Google has almost a million servers globally and these servers help process around a billion search requests daily. Google has invested a great deal into these data centers and they represent a significant fixed cost for the company. Even the management of these servers’ represents a major cost for the company. However, due to the high volume of searches these centers process, they are able to increase economies of scale for the company by optimizing the servers search capacities.Traffic acquisition costs refer to the money given to the Google Network through its Adsense program or to websites which redirect users to Google or provide the Google Toolbar to their customers. All these players help Google in attracting more and more users to its products and services daily.Finally, Google invests in advertising and marketing to the wide customer base it is targeting. These costs also include the worldwide Sales Force that Google maintains which aims to sell its campaigns as well as its support team, available to handle customer complaints or hiccups.

Cost Structure Block in Business Model Canvas

Cost Structure Block in Business Model Canvas COST STRUCTUREThis building block represents all the costs that a business can or will incur if it opts for a particular business model. 90% of new businesses fail in the first 3 years because they fail to understand their costs or what it will take to create the goods and services they have promised in their value propositions. At least three other building blocks are contributors to the cost structure block. One must evaluate the cost of creating and delivering the value proposition, creating revenue streams and focus on long-term customer relationships. All three of these blocks represent a financial investment into the business. However, when an entrepreneur has effectively figured out their key resources, key activities and key partnerships the aforementioned costs become easier to calculate. If you have a major cost stream which cannot be matched to a Key Activity, it needs to be given a closer examination. Either your Key Activities block is missing a vital activity or your co sts are being inflated by an activity which is unimportant and yet has still been included in the business model. It is important to note that cost can be a fundamental concern for some business model. One example is ‘no frills’ airlines like SouthWest which are completely focused on reducing costs.Key questions to askWhen doing a thorough analysis of your business model, it is imperative to ask the following questions when filling in the Cost Structure building block of the business model canvas;What are the fundamental costs derived from my business model?Which Key Resources represent a significant expense to the business?Which Key Activities represent a significant expense to the business?How do your Key activities drive costs?Are the above mentioned activities matched to the Value Propositions for your business?By exploring different permutations of your business model, do the costs remain fixed or become variable?Is your business more values driven or cost driven?TYPES OF B USINESSES BY COST STRUCTURECosts will always remain a major concern for all businesses. It is in fact the universal concern. However, some businesses make it an organizational mission to minimize costs as much as possible and all their strategies and tactics are derived from this one goal. Hence businesses can be categorized into two extremes based on the volume of goods produced; both ends of the spectrum are either cost driven or values driven. Realistically though, companies usually fall somewhere in the middle of this spectrum.Cost-drivenAs the name suggests, such a business model is utterly focused on reducing costs. This is essentially a race to the bottom. This obviously impacts the other building blocks. A business which is cost-driven focuses on creating a lean cost structure through offering cheaply priced value propositions, a high degree of automation, and outsourcing of costly functions. It is important to lower your prices based on internal costs and expenses rather th an in response to what the competition is doing. Industries prone to price wars experience this tragedy all the time. During the price war competitors will steadily undercut each other’s prices to attract the price sensitive customer. However, if your competition is able to manage its costs and create operational efficiencies, they will be able to sustain their business on the lower price and continue to attract customers. If your business fails to do so, you may end up arriving at a price you are stuck with, which is unrealistic considering your expenses.Ryanair is another example of a ‘no frills’ airline which provides a cheap solution to its customer segment for air travel by reducing costs incurred by in-flight meals or other amenities traditionally offered by major airlines. Such airlines have increased seats in their planes and have a limit on luggage size. However, the swift takeover of the market airlines like Ryanair have accomplished clearly show an unmet need that t hese airlines have fulfilled. Conversely, more expensive airlines have aircrafts which now spend more time on the ground than they do in the air.Values-drivenNot all companies drive their business based on costs. Some focus completely on the value they are providing to their customers, hence taking the value-driven approach. This strategy is characterized by complete focus on the creation and delivery of a high value, value proposition which is highly customized to the customer segment’s preferences. Luxury hotels opt for a values driven approach. The Hyatt prides itself on its customer services and amenities. They put a lot of effort into creating an experience which customers are willing to pay top dollar for. Employees of the hotel are encouraged to anticipate individual customer’s needs right down to greeting a repeat customer by name and providing them with a room with their preferences already in place.Another volume specific example is of the transistors used to amplify o r switch electronics signals called metal oxide semiconductor field effect transistors or MOSFETs. This is one of the most commonly used transistors in analog and digital circuits. The price per unit is 21 cents. If you buy 10, the price per unit becomes 19 cents and if you buy a hundred the price per unit falls even further to 17 cents. Hence this is a variable cost dependent entirely on the volume you are trying to produce which requires the MOSFETs. There is a price difference depending on how much you buy, leading to economies of scale.CHARACTERISTICS OF COST STRUCTURESCost structures have multiple characteristics. These are highlighted below;Fixed costsFixed costs are business expenses that remain the same regardless of the volume produced by the business. These costs are usually time bound such as monthly salaries or rent for office space and can also be referred to as overhead costs. Manufacturing businesses are typically characterized by high fixed costs due to the investmen ts required in renting the facilities and the equipment. However, it is important to note that fixed costs will not remain the same forever. Instead, they may change with time but will remain stable over a period of time. Hence these costs are also known as sunk costs for the relevant period of time.Decisions for costs are often related to management. Capital Expenditure or CAPEX are investments in the long-term, things that are bought and go on the balance sheet of the company and will be depreciated over the years.Variable costsVariable costs are costs which are heavily dependent on the volume of output a company produces. These are costs incurred when you produce a product. If you do not produce, you will have no variable costs. Similarly you may have delivery costs but if customers aren’t asking for delivery then this is a possible variable cost which you can avoid. These costs are therefore sensitive to changes in demand and supply and cannot be easily predicted. They increas e directly proportional to increases in labor and capital. Variable costs are represented by utility bills and raw materials used for production of the end product. The organization and execution of a music festival will typically be characterized by high variable costs.Another cost close to the management’s hearts and minds are Operational costs or OPEX. These are the costs associated with the day to day running of the company or the used up expenses. Hence a 3D printer is an example of an expense that falls in OPEX. Other OPEX related expenditures are purchase of raw materials, electricity bills and expenditure on maintenance of buildings and machinery. Companies often have different budgets for CAPEX and OPEX.Economies of scaleThe higher the volume, the lower the overall cost per unit. Economies of scale are a benefit enjoyed by most big companies with a high output quota. Essentially this is a cost advantage which big companies can enjoy due to their size, sheer quantity of ou tput or scale of operation. The reason costs fall with higher volumes is because higher volumes spread fixed costs more thinly making the cost per unit fall dramatically; hence the average cost per unit is reduced. Hence a bigger company will have a lower cost per unit output than a smaller company or a company with more facilities will have more of an advantage than one with fewer facilities. Not only do economies of scale help lower fixed costs, they may also help reduce variable costs by creating synergies and increasing efficiency.Bulk buying is a common indicator of mass production and automatically leads to economies of scale. Bulk buying often leads to lower prices. When you are buying in volume, you often have a stronger negotiating position and can create lower prices for your raw material. This is a tactic used most successfully by Walmart which uses bulk buying to negotiate much lower prices for the items in its stores. It is then able to transfer these savings to its cus tomers, providing them with lower than market prices for regular items.Economies of scopeEconomies of scope refer to the reduction of costs when a business invests in multiple markets or a larger scope of operations. The average cost of production is therefore expected to decrease if a company opts to increase the number of goods it produces. A company will have a structure in place already along with all the departments such as Marketing, Finance or HR operating, so the company can increase their scope and hence economize the entire structure.Economies of scope based on product diversification are only achieved if the different products have common processes or share the use of some resource. Hence spending on marketing the products or distribution channels may lessen per unit if both products require similar marketing efforts or use the same distribution channel. The uses of product bundling and family branding are also an example of firms trying to achieve economies of scale. How ever, where economies of scale are easy to achieve and measure, economies of scope present a bigger challenge when trying to measure themEconomies of scope have multiple advantages for the business. These are listed below;A great deal of flexibility in the design and mix of the productIncreased response rate and decreased response time to market driven changesProcesses are repeatable with a higher degree of control over their executionCosts are reduced because wastage is minimized in this particular business modelOrganizations can more accurately predict changes and cyclesSoftware and hardware utilized more efficientlyThere is less risk associated with a company which sells multiple products, or targets multiple markets or does both. Even if one product or market falters, the company will have alternatives to help tide it over while it readjusts strategy.Let’s take a look at the Coca Cola brand. Coca Cola already has a number of drinks launched in the brand other than Coke itself. Supposing we look into how Coke can diversify even further by launching an as yet unheard of drink such as Coca Cola Green Tea. Distribution of the different products under one company will use the established Distribution Channel leading to a major saving for the company.CASE STUDY: GOOGLE © Entrepreneurial Insights based on the concept of Alex OsterwalderIn this post we explore the ninth and final building block in the business model canvas series which is called the Cost Structure. We briefly look at what we mean by the cost structure of an organization before delving into the key question every entrepreneur must answer if he/ she is to do a thorough and unflinching analysis of their business models. We also  look at what kind of characteristics most cost structures display; cost structure have fixed and variable costs and they can have benefits of economies of scale or economies of scope.Read on to learn about 1) cost structure, 2) types of businesses, 3) characteristics of cost structures, and a 4) case study of Google.COST STRUCTUREThis building block represents all the costs that a business can or will incur if it opts for a particular business model. 90% of new businesses fail in the first 3 years because they fail to understand their costs or what it will take to create the goods and services they have promised in their value propositions. At least three other building blocks are contributors to the cost structure block. One must evaluate the cost of creating and delivering the value proposition, creating revenue streams and focus on long-term customer relationships. All three of these blocks represent a financial investment into the business. However, when an entrepreneur has effectively figured out their key resources, key activities and key partnerships the aforementioned costs become easier to calculate. If you have a major cost stream which cannot be matched to a Key Activity, it needs to be given a closer examination. Either your Key Activities block is missing a vital activity or your costs are being inflated by an activity which is unimportant and yet has still been included in the business model. It is important to note that cost can be a fundamental concern for some business model. One example is ‘no frills’ airlines like S outhWest which are completely focused on reducing costs.Key questions to askWhen doing a thorough analysis of your business model, it is imperative to ask the following questions when filling in the Cost Structure building block of the business model canvas;What are the fundamental costs derived from my business model?Which Key Resources represent a significant expense to the business?Which Key Activities represent a significant expense to the business?How do your Key activities drive costs?Are the above mentioned activities matched to the Value Propositions for your business?By exploring different permutations of your business model, do the costs remain fixed or become variable?Is your business more values driven or cost driven?TYPES OF BUSINESSES BY COST STRUCTURECosts will always remain a major concern for all businesses. It is in fact the universal concern. However, some businesses make it an organizational mission to minimize costs as much as possible and all their strategies a nd tactics are derived from this one goal. Hence businesses can be categorized into two extremes based on the volume of goods produced; both ends of the spectrum are either cost driven or values driven. Realistically though, companies usually fall somewhere in the middle of this spectrum.Cost-drivenAs the name suggests, such a business model is utterly focused on reducing costs. This is essentially a race to the bottom. This obviously impacts the other building blocks. A business which is cost-driven focuses on creating a lean cost structure through offering cheaply priced value propositions, a high degree of automation, and outsourcing of costly functions. It is important to lower your prices based on internal costs and expenses rather than in response to what the competition is doing. Industries prone to price wars experience this tragedy all the time. During the price war competitors will steadily undercut each other’s prices to attract the price sensitive customer. However, if your competition is able to manage its costs and create operational efficiencies, they will be able to sustain their business on the lower price and continue to attract customers. If your business fails to do so, you may end up arriving at a price you are stuck with, which is unrealistic considering your expenses.Ryanair is another example of a ‘no frills’ airline which provides a cheap solution to its customer segment for air travel by reducing costs incurred by in-flight meals or other amenities traditionally offered by major airlines. Such airlines have increased seats in their planes and have a limit on luggage size. However, the swift takeover of the market airlines like Ryanair have accomplished clearly show an unmet need that these airlines have fulfilled. Conversely, more expensive airlines have aircrafts which now spend more time on the ground than they do in the air.Values-drivenNot all companies drive their business based on costs. Some focus completely on the value they are providing to their customers, hence taking the value-driven approach. This strategy is characterized by complete focus on the creation and delivery of a high value, value proposition which is highly customized to the customer segment’s preferences. Luxury hotels opt for a values driven approach. The Hyatt prides itself on its customer services and amenities. They put a lot of effort into creating an experience which customers are willing to pay top dollar for. Employees of the hotel are encouraged to anticipate individual customer’s needs right down to greeting a repeat customer by name and providing them with a room with their preferences already in place.Another volume specific example is of the transistors used to amplify or switch electronics signals called metal oxide semiconductor field effect transistors or MOSFETs. This is one of the most commonly used transistors in analog and digital circuits. The price per unit is 21 cents. If you buy 10, the price per unit b ecomes 19 cents and if you buy a hundred the price per unit falls even further to 17 cents. Hence this is a variable cost dependent entirely on the volume you are trying to produce which requires the MOSFETs. There is a price difference depending on how much you buy, leading to economies of scale.CHARACTERISTICS OF COST STRUCTURESCost structures have multiple characteristics. These are highlighted below;Fixed costsFixed costs are business expenses that remain the same regardless of the volume produced by the business. These costs are usually time bound such as monthly salaries or rent for office space and can also be referred to as overhead costs. Manufacturing businesses are typically characterized by high fixed costs due to the investments required in renting the facilities and the equipment. However, it is important to note that fixed costs will not remain the same forever. Instead, they may change with time but will remain stable over a period of time. Hence these costs are also known as sunk costs for the relevant period of time.Decisions for costs are often related to management. Capital Expenditure or CAPEX are investments in the long-term, things that are bought and go on the balance sheet of the company and will be depreciated over the years.Variable costsVariable costs are costs which are heavily dependent on the volume of output a company produces. These are costs incurred when you produce a product. If you do not produce, you will have no variable costs. Similarly you may have delivery costs but if customers aren’t asking for delivery then this is a possible variable cost which you can avoid. These costs are therefore sensitive to changes in demand and supply and cannot be easily predicted. They increase directly proportional to increases in labor and capital. Variable costs are represented by utility bills and raw materials used for production of the end product. The organization and execution of a music festival will typically be characterized by high variable costs.Another cost close to the management’s hearts and minds are Operational costs or OPEX. These are the costs associated with the day to day running of the company or the used up expenses. Hence a 3D printer is an example of an expense that falls in OPEX. Other OPEX related expenditures are purchase of raw materials, electricity bills and expenditure on maintenance of buildings and machinery. Companies often have different budgets for CAPEX and OPEX.Economies of scaleThe higher the volume, the lower the overall cost per unit. Economies of scale are a benefit enjoyed by most big companies with a high output quota. Essentially this is a cost advantage which big companies can enjoy due to their size, sheer quantity of output or scale of operation. The reason costs fall with higher volumes is because higher volumes spread fixed costs more thinly making the cost per unit fall dramatically; hence the average cost per unit is reduced. Hence a bigger company will have a lower cost per unit output than a smaller company or a company with more facilities will have more of an advantage than one with fewer facilities. Not only do economies of scale help lower fixed costs, they may also help reduce variable costs by creating synergies and increasing efficiency.Bulk buying is a common indicator of mass production and automatically leads to economies of scale. Bulk buying often leads to lower prices. When you are buying in volume, you often have a stronger negotiating position and can create lower prices for your raw material. This is a tactic used most successfully by Walmart which uses bulk buying to negotiate much lower prices for the items in its stores. It is then able to transfer these savings to its customers, providing them with lower than market prices for regular items.Economies of scopeEconomies of scope refer to the reduction of costs when a business invests in multiple markets or a larger scope of operations. The average cost of production is therefore expected to decrease if a company opts to increase the number of goods it produces. A company will have a structure in place already along with all the departments such as Marketing, Finance or HR operating, so the company can increase their scope and hence economize the entire structure.Economies of scope based on product diversification are only achieved if the different products have common processes or share the use of some resource. Hence spending on marketing the products or distribution channels may lessen per unit if both products require similar marketing efforts or use the same distribution channel. The uses of product bundling and family branding are also an example of firms trying to achieve economies of scale. However, where economies of scale are easy to achieve and measure, economies of scope present a bigger challenge when trying to measure themEconomies of scope have multiple advantages for the business. These are listed below;A great deal of flexibilit y in the design and mix of the productIncreased response rate and decreased response time to market driven changesProcesses are repeatable with a higher degree of control over their executionCosts are reduced because wastage is minimized in this particular business modelOrganizations can more accurately predict changes and cyclesSoftware and hardware utilized more efficientlyThere is less risk associated with a company which sells multiple products, or targets multiple markets or does both. Even if one product or market falters, the company will have alternatives to help tide it over while it readjusts strategy.Let’s take a look at the Coca Cola brand. Coca Cola already has a number of drinks launched in the brand other than Coke itself. Supposing we look into how Coke can diversify even further by launching an as yet unheard of drink such as Coca Cola Green Tea. Distribution of the different products under one company will use the established Distribution Channel leading to a maj or saving for the company.CASE STUDY: GOOGLEWe all recognize Google as a multinational corporation which specializes in internet based products and services. It is one of the biggest internet companies in the world and has made an unprecedented success of its Search Engine Optimization products. It has dedicated fans worldwide and is the most preferred search engine on the internet.For the purpose of this article, we will take a look at Google’s Cost Structure in particular. Holistically, Google’s cost elements can be divided into four categories which are:RD,Data center operations,Traffic Acquisition, andSales and Marketing.Google invests deeply into its research and development with the purpose of bringing around improvement in existing products and constantly creating new and innovative solutions. This expenditure has helped Google maintain its position at the top despite the typical short-lived cycles of popularity of most internet based successes. This has led to economies of scope for Google because it has resulted in a great deal of product diversification such as Google’s entry into the mobile app market as well as its cloud sharing services.It is speculated that Google has almost a million servers globally and these servers help process around a billion search requests daily. Google has invested a great deal into these data centers and they represent a significant fixed cost for the company. Even the management of these servers’ represents a major cost for the company. However, due to the high volume of searches these centers process, they are able to increase economies of scale for the company by optimizing the servers search capacities.Traffic acquisition costs refer to the money given to the Google Network through its Adsense program or to websites which redirect users to Google or provide the Google Toolbar to their customers. All these players help Google in attracting more and more users to its products and services daily.Finally, Google invests in advertising and marketing to the wide customer base it is targeting. These costs also include the worldwide Sales Force that Google maintains which aims to sell its campaigns as well as its support team, available to handle customer complaints or hiccups.

Definitions of English as a Lingua Franca (ELF)

The term English as a lingua franca (ELF) refers to the teaching, learning, and use of the English language as a common means of communication  (or contact language) for speakers of different native languages.Although most contemporary  linguists  regard English as a lingua franca (ELF) as a valuable means of international communication and a worthwhile object of study, some have challenged the idea that ELF is a distinct variety of English. Prescriptivists  (generally non-linguists) tend to dismiss ELF as  a kind of foreigner talk  or what has been disparagingly called BSE--bad simple English.British linguist Jennifer Jenkins points out that ELF is not a new phenomenon. English, she says, has served as a lingua franca in the past, and continues to do so nowadays, in many of the countries that were colonized by the British from the late sixteenth century on (often known collectively as the Outer Circle following Kachru 1985), such as India and Singapore. . . . What is new about ELF, however, is the extent of its reach (English as a Lingua Franca in the International University, 2013).   Examples and Observations As well as being used--often in a very simple form--by tourists, ELF is prominent in international politics and diplomacy, international law, business, the media, and in tertiary education and scientific research--which Yamuna Kachru and Larry Smith (2008: 3) call ELFs mathetic function--so it is clearly not a reduced lingua franca in the terms original (Frankish) sense. Yet it usually differs from English as a native language (ENL), the language used by NESs [native English speakers]. Spoken ELF contains a huge amount of linguistic variation and non-standard forms (although formal written ELF tends to resemble ENL to a much greater extent).(Ian Mackenzie,  English as a Lingua Franca: Theorizing and Teaching English. Routledge, 2014)ELF in Local and International SettingsEnglish operates as a lingua franca at a number of different levels, including local, national, regional and international. Apparently paradoxically, the more localised the use of English as a lingua franca, the mo re variation it is likely to display. This can be explained by reference . . . to the identity--communication continuum. When used in a local setting, ELF will display identity markers. Thus code-switching and the explicit [use] of nativised norms can be expected. When used for international communication, on the other hand, speakers will consciously avoid the use of local and nativised norms and expressions.(Andy Kirkpatrick,  World Englishes: Implications for International Communication and English Language Teaching. Cambridge University Press, 2007)Is ELF a Variety of English?Whether ELF should be called a variety of English at all is an open question, and one which cannot be answered as long as we do not have any good descriptions of it. It is well known that divisions between languages are arbitrary, and therefore those between varieties of a language have to be as well. Once descriptions are available of how speakers from different linguacultural backgrounds use ELF, this wi ll make it possible to consider whether it would make sense to think of English as it is spoken by its non-native speakers as falling into different varieties, just as is the English spoken by its native speakers. . . . It is likely that ELF, like any other natural language, will turn out to vary, and to change over time. It does not make much sense, therefore, to talk about a monolithic variety as such: a variety can be treated as if it were a monolith, but this is a convenient fiction, for the process of variation itself never stops.(Barbara Seidlhofer, English as a Lingua Franca in the Expanding Circle: What It Isnt.  English in the World: Global Rules, Global Roles, ed. by  Rani Rubdy and Mario Saraceni.  Continuum, 2006)Two ApproachesSeeing as the movement to bring forth the conceptualization of English as a lingua franca is gaining momentum worldwide, and more specifically for Europe, it is imperative that an analysis is made of the implications of the two differing appr oaches . . .. One is the (traditional) idea that English is a lingua franca for a non-native speaker constituency which should pursue knowledge of the language as if it were a foreign language. The other, upheld by those who have bought into the world Englishes paradigm, is to see English as a lingua franca for interlocutors who use it with others in multicultural settings (and thus see English in its diversity as opposed to viewing English as a prescriptive entity defined by idealized inner-circle speakers). It should be made clear, moreover, that my own position here is that a lingua franca must be inclusive as opposed to exclusive. That is to say, it is imperative that our understanding of how English is used in Europe is integrated with a vision of a communicatively viable use of the language internationally.(Marko Modiano, EIL, Native-Speakerism and the Failure of European ELT.  English as an International Language: Perspectives and Pedagogical Issues, ed. by  Farzad Sharif ian. Multilingual Matters, 2009)

Quotations About Babies and Infancy

Babies are born cute—some say—because that is Gods way of protecting them from harm. Their angelic faces can steal the heart of everyone they meet. Whether you are expecting a child soon or are already the parent of a newborn, here are some beautiful baby sayings and a few truisms that should certainly make you smile and nod your head in agreement. Don Herold Babies are such a nice way to start people. Brad Pitt Getting a burp out of your little thing is probably the greatest satisfaction Ive come across. Its truly one of the lifes satisfying moments. Robert Munsch Ill love you forever; Ill like you for always. As long as Im living, my baby, youll be. Hermann Hesse Words can not express the joy of a new life. Vincent Van Gogh I think I see something deeper, more infinite, more eternal than the ocean in the expression of the eyes of a little baby when it wakes in the morning or coos or laughs. Olivia Wilde The amazing thing about becoming a parent is that you will never again be your own first priority. Deepak Chopra It is the nature of babies to be in bliss. Jeff Foxworthy Watching a baby being born is a little like watching a wet St. Bernard coming in through the cat door. Charles Osgood Babies are always more trouble than you thought—and more wonderful. Winston Churchill There is no finer investment for any community than putting milk into babies. Mark Twain A baby is an inestimable blessing and bother. James Matthew Barrie When the first baby laughed for the first time, the laugh broke into a thousand pieces, and they all went skipping about, and that was the beginning of fairies. And now when every new baby is born, its first laugh becomes a fairy. So there ought to be one fairy for every boy or girl. Brian Pulsifer The joy that a newborn brings cannot be equaled. Johann Wolfgang von Goethe We cant form our children on our own concepts; we must take them and love them as God gives them to us. Eda J. Le Shan A new baby is like the beginning of all things—wonder, hope, a dream of possibilities. Ed Howe Families with babies and families without are so sorry for each other. Penelope Leach Loving a baby is a circular business, a kind of feedback loop. The more you give the more you get, and the more you get the more you feel like giving. Benjamin Spock What good mothers and fathers instinctively feel like doing for their babies is usually best after all. Nuno Bettencourt Having a baby is one of the most wonderful things in life, as well as the hardest thing in your life. Rajneesh The moment a child is born, the mother is also born. She never existed before. The woman existed, but the mother, never. A mother is something absolutely new.

The Impact Of Solar Energy On Our Nation - 1491 Words

Impacts of Solar Energy In today’s time, solar energy has already dominated the market and has drastically changed the way our nation gets its energy supply. In every 50 to 100 square miles of American land, the effects of use of solar energy have become pretty prevalent that even small scale businesses, residences and properties have already showed interest in this new energy trend. It is now considered as one of the world’s cleanest forms of energy and plans to further utilize the use of this form of energy have started to emerge. These plans will target to resolve specific national issues including climate change, water waste disposal, high energy cost and etc. And just like any other forms of energy sources currently available in the market, the use of solar energy has its own advantages and disadvantages. Advantages of Solar Energy 1.) Solar Energy fights Global Warming There are quite a number of solar energy advantages that are worth noting. One will be that it helps to slow and stop global warming and the possible manifestation of any other environmental problems. Global warming has been one the biggest environmental issues that we’ve been trying to terminate for some years now. The effects of this phenomenon have led to an array of environmental flaws that have affected our nation both economically and socially. Luckily, countless forms of research have proven that the use of solar energy powered technologies can reduce the effects or better yet the formation ofShow MoreRelatedWe All Rely On Some Sort Of Power Source For Our Household1748 Words   |  7 PagesWe all rely on some sort of power source for our household appliances, devices, lighting and entertainment needs. Sadly, the electricity used in the majority of our homes are powered by something dangerous, fossil fuels. Fossil fuels release carbon dioxide into the atmosphere and gradually disrupts nature and pollutes the air. Now imagine a reliable alternative source of energy that can fix this issue. Solar energy is the answer. We cannot reverse the devastating damages caused by fossil fuelsRead MoreRenewable Energy Is Not The Answer978 Words   |  4 PagesRenewable Energy Is Not the Answer Renewable Energy is defined as: a renewable natural resource or source of energy, such as water, wind, or solar power (Oxford English Dictionary). There are those that believe that our nation should abandon the use of fossil fuels such as oil, natural gas, and coal, and switch to renewable energy sources. Although the change could yield many benefits, I believe that renewable energy is a not viable alternative for our nation’s energy future because it would createRead MoreThe Benefits Of Solar Energy1258 Words   |  6 Pagesof Solar Energy Solar energy has been around for decades and as time has evolved it has become the center of renewable energy. In order for you to fully understand the environmental and economical benefits of solar panels you must first understand and know their purpose. A solar panel is a panel designed to absorb the sun’s rays as a source of energy for generating electricity or heating. With the recent rise in energy costs many people have been looking to alternative sources of energy, thisRead MoreFossil Fuels : The Global Energy Problem1352 Words   |  6 Pagescornerstone of the world energy production. Oil is the most notable fossil fuel; however, coal and natural gas are also mainstream. Since global warming is the most important environmental problem the world faces and the cause is from greenhouse gases, many look to renewable energy resources to resolve the environment and energy crisis. The Global Energy Problem For many years, the world has been in an ongoing debate and struggle on what to do with our energy production and reservesRead MoreCan Solar Energy Save the World? Essay564 Words   |  3 Pagescatastrophic impact it can have on the environment and therefore even to life. The main contributor to this are the fossil fuels because of the greenhouse gases which they emit when used. With the use of fossil fuels increasing because of the increase in population questions are being raised on till when fossil fuels can be sustained. And the answer to that is not long, probably only a century, so it’s time that we look for alternative sources of energy. Presently, renewable energy is the best substituteRead MoreEnvironmental Research Issue : Global Warming1465 Words   |  6 Pagesover ecosystems and even human activity. Global warming is the process by which carbon emissions are released at a rate greater than the time it takes for them to be recycled back into the biosphere. This excess of carbon in our atmosphere has trapped heat from the sun and solar radiation that instead of being released into space, has instead been trapped into a closed system on Earth. The result of this is a planet that has seen its average temperature gradually rise over the past few decades. TheRead MoreAlternative Energy is the Solution to the Fossil Fuel Dilemma1366 Words   |  6 PagesAlternative Energy is the Solution to the Fossil Fuel Dilemma If the United States continues to employ fossil fuels for energy, the nation will ultimately become more dependent upon fuel imports from the troublesome nations of the Middle East, and we will continue to damage our precious environment. Since the United States relies so heavily on fuel from the Middle East, the U.S. is subject to the will of those quarrelsome nations in order to maintain our fuel reserve. A shortage of oil canRead MoreRenewable Energy : Alternative Energy1559 Words   |  7 PagesAlternative energy can be defined as Energy, as solar, wind, or nuclear energy, that can replace or supplement traditional fossil-fuel sources, such as coal, oil, and natural gas. When thinking about alternative energy sources we generally focus on the main types: nuclear, solar, wind, and hydroelectric. These are things that mainly do not cause pollution and are very environmentally friendly (Alternative Energy). Alternative energy is thought to be renewable and â€Å"free.† Bi omass Energy, Wind Energy, SolarRead MoreUse Of Conventional Fuels ( Coal And Oil ) For The Production Of Energy1669 Words   |  7 PagesThe use of conventional fuels (coal and oil) for the production of energy has caused detrimental effects on the planet with the emissions of greenhouse gases. Switching most of, but hopefully entirely, the world’s population to alternative renewable energy is the only way to save Earth from the decline of the ozone layer. The ozone layer blocks UV radiation that causes many health problems for people and animals, but the ozone layer also aids in the regulation of the planets normal homeostasis. WithoutRead MoreSolar Energy Is Becoming More Of A Reasonable Price1491 Words   |  6 PagesWe used the solar energy for quite a few things; is to dry our clothes and give us food. Just a minor portion of the sun’s solar energy that hits the Earth is sufficient to meet all our needs many circumstances over. Every second, enough energy reac hes earth that can provide us with energy for a year, only if we know how to utilize it. According to (Solar Energy Industries Association) â€Å"Solar Energy is becoming more of a reasonable price. It has become predominant in the United States than any time

Anaysis of Collection House Limited

Question: Analysis of Collection House Limited. Answer: Executive summary The company chosen for review is Collection house limited which have been mainly engaged in the business of debt collection service as well as management of receivables throughout the Australasia. Also it has been seen that they purchase debt as required by the subsidiary Lion finance pity Ltd. They have separate segment in regard to the collection services which is specifically in respect of the commissions which earned due to providing of various services such as debt collection by them on behalf of client and also the purchase debt ledger segments have been acquired by three groups in regard to the collection of the debt for the clients. In summarising, it can be said that the Collection house limited provide various services like receivable management, debt collection, debt purchasing, collection services credit management services, legal services etc. Collecting hues limited has one of the subsidiary which is Misstate Credit collect policy ltd. Has been consider as a collection agency which have been involved in providing state wide coverage as well as collection services in regard to the debt mainly for the consumer debt, council rates, utilities, local authority etc. The collection House limited have been established in 1992 and listed on ASX in the year 2000. It is also provided that company have approx 11 offices in various countries (Australia, New Zealand, and also the Philippines). There are approx 850 staffs in the mentioned country so as to provide various services (Markets.ft.com. (2016). Their commitment shows that they provide solution which would help to span the entire credit life cycle, for consumer outcomes and also support barns protection. They have also prepared long term strategy at various levels for diversification at different level such as clients, product, staff diversity etc. As per the data gathered, it has been observed that Collection House Limited has been building a very strong relationship alone with the major Australian as well as the International banks, insurance houses, corporations, financial Institutions and also with the government and public utilities. Some of the major services are as: Receivable Management Debt purchase Collection of Debt Services in regard to the credit management Insolvency as well as legal services Taking into consideration the above and also on the basis of research it has been found that they have properly maintain ethical standard and also the strong culture compliance which have been in accordance with the law and regulations in order to properly govern the business. Also the ongoing success can e taken as a proof for the commitment they are complying like in relation to the debt recovery, our displaced approach for the business as well as strategy and main focus will create value Collection house limited being a listed company with ASX code CLH have been operating since 22years and having large staff of 850 people including the experience management staff as well as the executive team management having average experience of approx 10years. Collection House limited has been considering as different from its competitor. This is mainly due to the adoption of approach of ethical debt recovery and also due to the adoption of the leading compliance standards. It has been proven that the Collection House limited group has achieved the continuing growth without diminishing the ethical standards and other prescribed laws and regulations (Markets.ft.com. (2016). the main focus of the group is to create value for the customers as well as client relationship. The same has been achieved due to offering of various multi disciplined services such as receivable management, debt collection services and many more. Further, it has been observed that the engagements of the group with the client as well as customer is efficient as well as ethical and have been further enhanced by the use of technologies of industry. This would also support or enable the group to provide effective as well as innovative work so as to assist customer in a better way and for successfully manage the debt recovery process. In the similar way, the group has created much innovative software system which would drive very efficiently as well as productivity and consequently would provide or deliver improved functionality and significant intellectual property to the group. Since the group have been driven by the unwavering commitments for the business conduct which are lawful, respectful, the same has been embedded to add values as well as inspirational goal towards the society. Collection House Limited has been striving to strive for the excellence by using globally recognized best prevailing practices. Their main goal is as follows: To be proved a s the good agency for the choice of client by maintain the strong relationship To compliance with the law, regulations and regarded by thru regulators for leading in the path of ethical standards. To be proven by the staff as provider of good working environment which will provide value , innovation, accountability as well as team work Introduction Collection house limited being a listed company with ASX code CLH have been operating since 22years and having large staff of 850 people including the experience management staff as well as the executive team management having average experience of approx 10years. Some of the major services are as: Receivable Management Debt purchase Collection of Debt Services in regard to the credit management Insolvency as well as legal services 30th June 2014 30th June 2015 30th June 2014 Assets $000 $000 % Change Current assets Cash and Cash Equivalent 7,222 704 926% Receivable 10,265 9,574 7% Purchase debt ledger 57,167 51,669 11% Other current Assets 1,089 1,044 4% Total current assets 75,743 62,991 20.24 Non- current assets Purchase debt ledger 198822 1,82,581 9% Property, Plant equipment 5,475 5,436 11% Intangible Assets 35614 34222 4% Total non- current assets 2,39,911 2,22,239 7.95 Total Assets 3,15,654 2,85,230 10.67 Liabilities Current liabilities Trade and other payables 16,013 13,628 18% Borrowings 0 323 -100% Current Tax Liabilities 2,027 7071 -71% Provision 3,067 2,906 6% Other financial liabilities 2149 1600 34% Total current liability 23,256 25,528 -8.90 Non-current liabilities Borrowings 1,19,000 99,800 19% Deferred Tax Payable 1,854 1,331 39% Provision 402 356 13% Other financial liabilities 477 2226 -79% Total non current liabilities 1,21,733 1,03,713 17.37 Total liabilities 1,44,989 1,29,241 12.18 Equity Share Capital 1,05,307 1,02,285 3% Reserves 2188 1959 12% Retained earning 63170 51,745 22% Total equity 1,70,665 1,55,989 9.41 Below table shows brief comparison (Amounts in $ 000) Particulars 2015 2014 % increase or -decrease Total current assets 75,743.00 62,991.00 0.20 Total non-current assets 2,39,911.00 2,22,239.00 0.08 Total current liabilities 23,256.00 25,528.00 -0.09 Total non-current liabilities 1,21,733.00 1,03,713.00 0.17 Total stockholder's equity 1,70,665.00 1,55,989.00 0.09 On the basis of above table, it has been clear that There is increase in the current assets by 20 %, which is mainly due to increase in cash comparison to the last year. This show good performance of the company. On the other hand increase in the non- current assets by 8% positively shows good performance in part of the company (Accounting tools, 2015). Increase in the current liability by 9 5 is mainly due to requirement to make enhanced provision as well as increase in other financial liability. This increase would not have any negative impact on the performance of the company. Noncurrent liability increase by 17% clearly implies that some liability have been increased which are not expected to be released within 12 months such as borrowing, defer tax liability, increase in the provision. In the stated case, increase in the equity is due to issue of shares and also there is increase in the retained earnings and also in the reserves. All these increase shows positive performance In the nutshell, it can be stated that financial position of the company on the basis of balance sheet shows positive performance of the company but simultaneously there is requirement to reduce the financial liabilities Review of the income statement: The total operating revenues of the company are $ 126043000 The Cost of goods sold of the company are $Nil The total expenses before taxes of the company are $ 31892000 The non-operating gains and losses of the company are $0 The earning per share of the company is $17.20 Below table shows brief comparison (Amounts in $ 000) Particulars 30th June 2015 30th June 2014 % increase or -decrease Total operating revenues 1,26,043.00 1,07,337.00 0.17 Cost of goods sold Total expenses (before taxes) 31,892.00 26,960.00 0.18 Any non-operating (or extraordinary) gains and losses - - Earnings per common share 17.20 14.70 0.17 On the basis of above table, There is increase in the revenue by 17% and on the other hand there is also increase in the expenses by 18%. This is not a positive sign because even though the revenue has been increased in the year 2015 but simultaneously expenditure has been increase with a percentage higher than the increase in the revenue. Hence it I advisable that company should took a way and step must be taken to increase the revenue in a way that there is also cost cutting. In the nutshell, company must focus to reduce the expenses i.e. cost cutting must be adopted. Also, the Company must adopt certain marketing strategy in a way that revenue would be increase Review of the statement of cash flows: The net cash inflow from operating activities of the company are $ 77669000 The net cash inflow from the financing activities of the company are $4637000 The net cash inflow from the investing activities of the company are $- 75362000 The net increase in the cash during the year of the company are $ 6980000 Below table shows brief comparison (Amounts in $ 000) Particulars 2015 2014 % increase or -decrease Net cash inflow from operating activities 77,669.00 65,971.00 0.18 Net cash inflow from financing activities 4,637.00 17,612.00 -0.74 Net cash inflow from investing activities -75,362.00 -85,639.00 -0.12 Net increase in cash during the year 6,980.00 -2,056.00 -4.39 On the basis of above table, Increase in the operating cash inflow by 18 % specified that thief increase due to increase in the operating revenue i.e. day to day activities. This shoe positive performance. There is decrease in the financing cash flow by 74%. Causes for the decrease are fewer amounts received from the borrowing in comparison to the last year, dividend paid is higher than the last year and also it has been clear that there are some buy back of high amount since the receipt form equity shares and other equity securities are very lower than the last year i.e. 2014. Decrease in the investing activities may be due purchase of assets which represent high cash outflow... this is not a sign of good performance In the nutshell, Collection House limited must keep view in regard to the financing as well as investing activities in addition to the operating activities. Step must be taken in a way that they are able to enhance the cash flow during the period of business and consequently the same could be increased which is consider as one of the important factor while making investment decision by the investors. Review of the stockholders equity: The following is the list of the required account balances: (Amounts in $ 000) Particulars 2015 2014 % increase or -decrease Issued capital 1,05,307.00 1,02,285.00 0.03 Reserves 2,188.00 1,959.00 0.12 Retained earnings 63,170.00 51,745.00 0.22 There is increase in the issue capital by 3 % which is due to issue of shares. Also increase in the reserves as well as retained earning shows good performance of the company. In the nutshell, it can be stated that increase reserves as well retained earnings is a sign of good performance and measures must be taken to continue the same. Conclusion On the basis of analysis it can clearly stated that business activities have been hinder growth ante hand and on the other hand there is sign positive improvement. Steps must be taken to make strategy improve revenue and must focus to decrease the cost since the % increase in revenue is less than the % increase in expenses. However, as per the balance sheet, financial position of the company is good since there is increase in the Assets whether current assets, non-current Assets and also there is decrease in the current liability. There is increase in the issue capital by 3 % which is due to issue of shares. Also increase in the reserves as well as retained earning shows good performance of the company. In the nutshell, it can be stated that increase reserves as well retained earnings is a sign of good performance and measures must be taken to continue the same. References Markets.ft.com. (2016).Collection House Ltd, CLH:ASX profile - FT.com. Readyratios.com, 'Financial Analysis and Accounting Book of Reference: Statement of Financial Position | IFRS Statements | IFRS Reports | Readyratios.Com'. Nap. 2015. Web. 22 May 2016. AccountingCoach.com. (2016).What is a noncurrent asset? | AccountingCoach.

A Raisin in the Sun Study Guide for Act Three

A Raisin in the Sun Study Guide for Act Three This plot summary and study guide for Lorraine Hansberrys play, A Raisin in the Sun, provides an overview of Act Three. To learn more about the previous scenes, check out the following articles: A Raisin in the Sun: Act One, Scene OneA Raisin in the Sun: Act One, Scene TwoA Raisin in the Sun: Act Two, Scene OneA Raisin in the Sun: Act Two, Scene TwoA Raisin in the Sun: Act Two, Scene Three The third act of A Raisin in the Sun is a single scene. It takes place an hour after the events of Act Two (when $6500 was swindled from Walter Lee). In the stage directions, playwright Lorraine Hansberry describes the light of the living room as gray and gloomy, just as it was at the beginning of Act One. This dismal lighting represents the feeling of hopelessness, as though the future promises nothing. Joseph Asagais Proposal Joseph Asagai pays a spontaneous visit to the household, offering to help the family pack. Beneatha explains that Walter Lee lost her money for medical school. Then, she recounts a childhood memory about a neighbor boy who injured himself severely. When the doctors fixed his face and broken bones, young Beneatha realized she wanted to become a doctor. Now, she thinks that she has stopped caring enough to join the medical profession. Joseph and Beneatha then launch into an intellectual discussion about idealists and realists. Joseph sides with idealism. He is dedicated to improving life in Nigeria, his homeland. He even invites Beneatha to return home with him, as his wife. She is both bewildered and flattered by the offer. Joseph leaves her to think about the idea. Walters New Plan During his sisters conversation with Joseph Asagai, Walter has been listening intently from the other room. After Joseph leaves, Walter enters the living room and finds the business card of Mr. Karl Lindner, the chairman of the so-called welcoming committee of Clybourne Park, a neighborhood with white residents who are willing to pay a large amount of money to prevent black families from moving into the community. Walter leaves to contact Mr. Lindner. Mama enters and starts to unpack. (Because Walter lost the money, she no longer plans to move to the new house.) She remembers when as a child people would say that she always aimed too high. It seems she finally agrees with them. Ruth still wants to move. She is willing to go to work extreme hours in order to keep their new house in Clybourne Park. Walter returns and announces that he has made a call to the Man more specifically, he has asked Mr. Lindner back to their home to discuss a business arrangement. Walter plans to accept Lindners segregationist terms in order to make a profit. Walter has determined that humanity is divided into two groups: those who take and those who are tooken. From now on, Walter vows to be a taker. Walter Hits Rock Bottom Walter breaks down as he imagines putting on a pathetic show for Mr. Lindner. He pretends that he is speaking to Mr. Lindner, using a slave dialect to express how subservient he is in comparison to the white, property owner. Then, he goes into the bedroom, alone. Beneatha verbally disowns her brother. But Mama devoutly says that they must still love Walter, that a family member needs love the most when they have reached his lowest point. Little Travis runs in to announce the arrival of the moving men. At the same time, Mr. Lindner appears, carrying contracts to be signed. A Moment of Redemption Walter enters the living room, somber and ready to do business. His wife Ruth tells Travis to go downstairs because she does not want her son to see his father debase himself. However, Mama declares: MAMA: (Opening her eyes and looking into Walters.) No. Travis, you stay right here. And you make him understand what you doing, Walter Lee. You teach him good. Like Willy Harris taught you. You show where our five generations done come to. When Travis smiles up at his father, Walter Lee has a sudden change of heart. He explains to Mr. Lindner that his family members are plain but proud people. He tells of how his father worked for decades as a laborer, and that ultimately his father earned the right for his family to move into their new home in Clybourne Park. In short, Walter Lee transforms into the man his mother had prayed he would become. Realizing that the family is bent on moving into the neighborhood, Mr. Lindner shakes his head in dismay and leaves. Perhaps the most excited of all the family members, Ruth joyously shouts, Lets get the hell out of here! The moving men enter and begin to pack up the furniture. Beneatha and Walter exit as they argue about who would be a more suitable husband: the idealistic Joseph Asagai or the wealthy George Murchison. All of the family except Mama have left the apartment. She looks around one last time, picks up her plant, and leaves for a new home and a new life.

Definition and Examples of Tmesis

Definition and Examples of Tmesis Tmesis is the separation of the parts of a compound word by another word or words, usually for emphasis or comic effect. The adjective form is  tmetic. Related to tmesis is synchesis, the jumbling of word order in an expression. Etymology:  From the Greek, a cutting Pronunciation:  (te-)ME-sis Also Known  As:  infix,  tumbarumba  (Australia) Examples and Observations Abso-friggin-lutely! I said triumphantly as I mentally crossed my fingers. (Victoria Laurie, A Vision of Murder. Signet, 2005)Goodbye, Piccadilly. Farewell, Leicester bloody Square. (James Marsters as Spike in Becoming: Part 2. Buffy the Vampire Slayer, 1998)Whoopdee-damn-doo, Bruce thought. At most newspapers, general assignment reporters were newsroom royalty, given the most important stories. At the East Lauderdale Tattler, they were a notch above janitors, and burdened with lowly tasks . . .. (Ken Kaye, Final Revenge. AuthorHouse, 2008)To persuade people to keep watching [the television program Zoo Quest], [David] Attenborough gave the series an objective, a rare animal to pursue: picarthates gymnocephalus, the bald-headed rock crow. He doubted this creature would be alluring enough, but when his cameraman Charles Lagus was driving him down Regent Street in an open-top sports car and a bus driver leaned out of his cab and asked, in a neat piece of tmesis, if he was ever going to catch that Picafartees gymno-bloody-cephalus, he knew it had lodged itself in the public mind. (Joe Moran, Armchair Nation. Profile, 2013) This is not Romeo, hes some other where. (William Shakespeare, Romeo and Juliet)In what torn ship soever I embark,That ship shall be my emblemWhat sea soever swallow me, that floodShall be to me an emblem of thy blood. (John Donne, Hymn to Christ, at the Authors Last Going Into Germany)Most often, tmesis is applied to compounds of ever. Which way so ever man refer to it (Milton); that manhow dearly ever parted (Troilus and Cressida 3.3.96); how heinous eer it be,/To win thy after-love I pardon thee (Richard II 5.3.34). However, the syllable of any word can be separated: Oh so lovely sitting abso-blooming-lutely still (A. Lerner and F. Lowe, My Fair Lady). Or See his windlilycockslaced (G.M. Hopkins, Harry Ploughman). Tmesis is also commonly used in terms of British slang, such as hoo-bloody-ray. (A. Quinn, Tmesis. Encyclopedia of Rhetoric and Composition, ed. by T. Enos. Taylor Francis, 1996)Its a sort of long cocktailhe got the formula off a barman in Marrakesh or some-bloody-where . (Kingsley Amis, Take a Girl Like You, 1960) I did summon up the courage to poke a camera through Terry Adamss front gate last year, only to be met with a minders greeting: Why dont you leave us a-f-ing-lone. I wonder if the brute was aware of his use of tmesis, the insertion of one word into another? (Martin Brunt, How Terror Has Changed the Crime Beat. The Guardian, Nov. 26, 2007)old age sticksup KeepOffsigns) youth yanks themdown(oldagecries NoTres) (pas)youth laughs(singold agescolds Forbidden StopMustnt Dont) youth goesright ongrowing old(E.E. Cummings, old age sticks)Gideon [Kent] knew [Joseph] Pulitzer, of course. He admired the publishers insistence that his paper never become the captive of any group or political party. Indegoddamnpendent was Pulitzers unique way of putting it. (John Jakes, The Americans. Nelson Doubleday, 1980) Tmetic Rhythms When you insert a word for emphasis- be it fricking, bleeping, something ruder, or something less rude- you cant just stick it any old where. We know this because abso-freaking-lutely is fine but ab-freaking-solutely or absolute-freaking-ly is not. Whether its in a word, a phrase, or a name- you stick the emphatic addition right before a stressed syllable, usually the syllable with the strongest stress, and most often the last stressed syllable. What were doing, in prosodic terms, is inserting a foot. . . . When it comes to sticking these extra feet in, we normally break the word or phrase according to the rhythm of what were inserting. To be or not to be, that is the question is thought of as iambic pentameter, but you wont break it between iambs if your interrupting foot is a trochee: To be or not to bleeping be, not To be or not bleeping to be . . . But if its an iamb? To be or not the heck to be, not To be or not to the heck be. Look, these are rude, interrupting words. Theyre breaking in and wrecking the structure. Thats the freaking point. But they still do it with a rhythmic feeling. (James Harbeck, Why Linguists Freak Out About Absofreakinglutely. The Week, December 11, 2014) The Split Infinitive as Tmesis A split infinitive has been elsewhere defined as a type of syntactic tmesis in which a word, especially an adverb, occurs between to and the infinitival form of a verb. Different labels have been used to name this particular ordering of English, spiked adverb or cleft infinitive among others, but the term split infinitive has eventually superseded all its predecessors (Smith 1959: 270).  (Javier Calle-Martin and Antonio Miranda-Garcia, On the Use of Split Infinitives in English. Corpus Linguistics: Refinements and Reassessments, ed. by Antoinette Renouf and Andrew Kehoe. Rodopi, 2009)