Comparing Two Seafood Restaurants :: comparison compare contrast essays

Comparing Two Seafood Restaurants From a succulent fresh lobster tail to a mouth-watering red snapper filet, everyone loves some type of seafood. The residents of our city are lucky, restaurants specializing in seafood are plentiful. Many locals consider Pappadeux and Joe's Crab Shack to be the best. Although they both serve wonderful, fresh seafood, the differences in the menu, the service, and the overall atmosphere set them apart from one another. Pappadeux offers elegant, elaborate dishes on its menu, while the food described on the menu of Joe's Crab Shack is the sort which tastes best when accompanied by an ice-cold beer and a large plate of french fries. For example, my favorite meal at Pappadeux consists of a flaky filet of red snapper blackened in hot Cajun spices and smothered in a rich Bearnaise sauce. It is then topped with lightly sauted crawfish tails and mushrooms. Once this concoction touches the tongue, it simply melts. On the other hand, Joe's Crab Shack has been made famous for its barbecued crabs. The cook begins by slowly cooking small dungeoness crabs in a large barbecue pit. Once the crabs have been seared to perfection, the cook tosses them on a large tray, and they are ready for presentation. The waiter then serves these divine crabs with a hammer, a bib, and a roll of paper towels. After pounding on the shell for five minutes, the lucky diner discovers a piece of crab meat which, like the sna pper filet, melts in the mouth. Distinguishing each restaurant further is the service; although it is impeccable at both Pappadeaux and Joe's Crab Shack, the manner in which one is served varies greatly. When dining at the classy Pappadeux, each patron is greeted by an exquisitely dressed staff. The waitstaff is clad in black slacks, white tuxedo shirts, and classic bow ties, while the hostess dons an elegant dress. The staff greets each diner with the traditional "ma'am" and "sir" and treats her or him with the utmost respect and dignity. In contrast, at the relaxed Joe's Crab Shack the entire staff wears t-shirts and shorts or jeans and treats everyone as if they are life-long friends; greeting patrons with "Hey! How's it going?

Outsourcing Essay

†¢ Question 1: Is the accounting policy proposed by OSI to defer costs associated with the origination of the agreement an appropriate policy? What advice would you give OSI regarding its policy election? Accounting policy proposed by OSI to defer costs is an appropriate policy. Cost should be deferred if they create or add value to an asset. In FASB Concept Statement No. 6, Par 25 states asset as â€Å"probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.† In the case of Outsourcing, management believes all up-front cost incurred are a necessary investment and will generate substantial profits through call revenue, therefore we could say the costs associated with the contract are part of revenue generating arrangement. This arrangement could be consider as an asset because revenue (Set-up and Call revenue) provides a future economic benefit, and this arrangement is controlled by Outsourcing Services, Inc. †¢ Question 2: If the accounting policy to defer costs is appropriate, what costs, if any, would be eligible? Any cost directly relate to the revenue arrangement are considered eligible for deferral. SAB Topic 13Af provide descriptions of cost that are eligible for deferral. Eligible cost are in the case of Outsourcing are: a) $1,500,000 Direct costs to a third party to configure OSI – The direct cost is incremental direct cost incurred with third parties. (FAS-91 or ASC 605-20-25-4) b) $250,000 Sales Commission – allow deferring the cost under FTB 90-1 because it is associated with the contract. c) $50,000 corporate cost – corporate personnel dedicated to contract negotiation is direct loan origination costs, these cost are eligible for deferral under FASB Statement No. 91 or ASC 310-20-25-2. †¢ Question 3: If there are costs for which deferral is appropriate, what is the appropriate period over which to defer these costs Utilizing matching principle: recognize deferred cost at the same time as related revenue is recognized. In the case of Outsourcing, they will recognize revenue over the estimated customer life, therefore the costs listed in question 2 are deferred and expensed over the period of 4.3 years. Both SAB Topic 13Af, question 4 and SC 605-20-25-4 state â€Å"acquisition of that contract (incremental direct acquisition costs) shall be deferred and charged to expense in proportion to the revenue recognized†.

Sample Business Plan: Food for Thought

We all this product Happy Pastilles. Happy Pastilles, being distributed to retailers In sari – sari stores, would be more convenient and thus, will not require consumers to go somewhere else. Unlike other desserts, a piece of Happy Pastilles can be enough to lessen saltiness, spiciness or greasiness of meals remained in our taste buds. Happy Pastilles offers health conscious consumers and dessert lovers a healthy and friendly local product called pastilles. Happy Pastilles Partnership will provide a combination of excellent dessert with affordable price, unique shape, and nutritious ingredients.Happy Pastilles is the answer to the Increasing demand for craving a dessert after a meal with lower price. Our mission Is to serve customers great tasting nutritious dessert In today's highly competitive environment, it is becomes increasingly difficult to compare our product to the usual pastilles that consumers usually buy. Hundreds of retailers who are selling different pastries are evolving. Our initial target areas are Sat. Elena, San. Rogue, Stop. Ion, Clamping . As we grow, we will develop more kiosks within the city. Happy Pastilles are highly profitable In the first two years.The Increasing probability is partly based on expectations. These forecasts are based on general trends in food industry. We have various promotional strategies for our company name awareness. The marketing campaign through product taste test and sampling, word of mouth will be highlighted as one of our strategies. Product Offerings Sometimes after a meal, people look for something else to eat. Salty, spicy or greasy foods make someone crave for desserts or some known delicacies or pastries just to lessen the unlikable tastes in our mouths.Definitely, desserts need not be ere expensive like Ice cream, Lech flan, and the like and would require to go somewhere else, to answer the craving Happy Pastilles is a high-protein product because it is a milk-based dessert. This is a mixture of powdered milk, condensed milk, and refined sugar. To be unique in the market, crushed peanuts were added as well as the ‘star' shape The product is a homemade dessert for health conscious consumers. Happy Pastilles is a milk-based product, so we can get different nutrients like protein, calcium, Vitamins A, D, E, K, and B.Consumers within the age range of 18 – 30 years old are the next expected to consume the product. Consumers within this age range include the â€Å"growing kids† which are referred to as teens who tend to eat a lot. After eating a meal, they would really look for something else to eat and something that can lessen the unlikable tastes in their mouths. Consumers within the age range of 31 – 43 are like the previous age group who, after eating a meal, would also look for something else to eat.Other than that, people within this age range tend to bring foods along with them especially when going to their workplace. Consumers within the age range of 44 – 56 are people who are quite practical and who would rather choose to buy an ordinary pastilles rather than Happy pastilles. His product. They are the most practical among the age groups who might Just choose to buy the ordinary pastilles rather than Happy Pastilles or choose not to buy at all. SOOT Analysts We are in a highly competitive market in a rapidly growing economy.We foresee our strength as the ability to respond quickly to what the market dictates and to provide quality desserts in a growing market. In addition, through aggressive marketing and quality management, we intend to become a well respected and known entity in our preferred industry. Our key personnel have knowledge on the coal market and expertise, which will go towards penetrating the market which wills the strength; however we acknowledge our weakness, to our limited start-up capital/ shares and the threat of competition in the industry.

Vacant Chapter 7 Tradition

For the second time since she came into my life, Emily and I walk away from the Gale Street Shelter. After making the trip with her last year, which was her first Christmas without her mom, I know how important â€Å"giving back† really is especially where Emily is concerned. I can't help but glance over at her as we make the journey home. This girl – woman – has been part of my life for 487 days, give or take a few hours. As I look back now, I realize I'm keeping track because the day I met Emily was the day I began to live, a rebirth in the form of a brunette angel who's never asked for anything, yet I can't help giving her everything I can. The past year has been filled with much patience and restraint on my part. As I realize Emily is still a child in the eyes of the law, I struggle to keep my mind on a virtuous path. Sometimes I swear she's torturing me. This morning she decided to get a drink of orange juice after taking a shower but before getting dressed. She says she likes the taste of orange juice while the mint of the toothpaste lingers. I walked out of the bedroom, and there's Emily†¦ bending over†¦ reaching for juice†¦in a towel. And because I'm frugal, our towels are cheap and on the small side. I think she knows she's torturing me when she stands there, flexing her leg. I leave the house without my lunch or coat in haste to escape. I don't want to continue down this path with my thoughts. I've made a vow to myself that my relationship with Emily will remain chaste, but it doesn't mean I don't have to redirect my thoughts on a consistent basis. I'm only human. On my way to work I make a mental note to save some money so I can buy her a robe†¦ with full coverage. The temperature has dropped since our arrival at the shelter this morning, so we walk quickly. This is our Christmas tradition now. Emily asked that we visit last year as a way to remember her mother. Now, I see how lucky we truly are with what we have. There are so many who have nothing. Our home may lack many of the modern conveniences and technological advances of most, but we are healthy, bellies full, and we have a roof over our heads. Helping to serve dinner and visit with the shelter patrons is a way for Emily and me to pay it forward. We don't exchange expensive gifts. Instead, I always get her a new kitchen gadget from the Dollar Store, and she always bakes me butterscotch cookies. It's not much, but it's meaningful and the only thing that counts to us. As my arm swings with the rhythm of my feet, I brush Emily's fingers with my own. It's an innocent accident, though the sudden warmth in my chest is anything but. I'm not sure how much longer I'll be able to keep up this ruse, playing her brotherly protector. While Emily has never spoken about boys in her class or voiced interests of the romantic sort, I know it's inevitable. She has blossomed into a beautiful creature who has no idea of the devastation her beauty wreaks upon me and, surely, the boys around her. Her smile is infectious, and it's only a matter of time before a suitor comes knocking at our door. I kind of feel sorry for the poor boy, as my first time meeting him will most likely be ugly. I'm a fierce guardian where Emily is concerned, not just because it's my duty to protect her but because seeing Emily with another guy will end me. I want to reach out and take her hand in mine as we walk, but I don't. I have calculated the difference in our ages. Five years doesn't seem all that much when she is twenty and I'm twenty-five. However, she is seventeen and still a minor, which is the only important difference, no matter how hard my libido begs to differ. I have to prepare for her to have romantic feelings for someone her own age, not a twenty-two year-old guy who has to act like her older brother. Sisters rarely hold hands with their brothers. â€Å"Why don't you go out on dates?† Emily suddenly asks in the middle of New Year's Day dinner. She insists on serving black-eyed peas because they are lucky if you eat them on the first day of the year. They taste like shit, but as usual, I humor her by eating them. â€Å"Huh?† I stall. She's familiar with my deliberate stall tactic and narrows her eyes at me. â€Å"I've never seen you with a woman.† She pauses, like she's unsure how to broach the next part. â€Å"I mean, you're a good looking guy. There have to be opportunities for you to go out†¦Ã¢â‚¬  She stops and takes a deep breath as if preparing herself for my answer. â€Å"Uhhh†¦Ã¢â‚¬  Yep. â€Å"Never mind, Ethan. I can tell it's not a topic you want to talk about.† With that, she leaves the table and her half-eaten plate and heads for the bedroom, one of her only options for privacy . The door closes and I'm left feeling more confused than ever. I'm learning that girls are confusing, especially where Emily is concerned.

Russian Minority and Border Issue in Baltic States

1. Historical background * Before the 18th century Baltic region had quite few contacts with Russian culture and Ortodox civilization. Region was already integrated to the West! And there was quite little common in the history of Lithuania in one side and Estonia+Latvia in another side! * Only since the end of the 18th century we can speak about the Baltic region as a region what has a common destiny. Destiny which is not pleasure to Baltic states.Since 18th century all Baltic States were as a part of Russian Empire: * Estonia and Livonia (modern Estonia and Latvia) as a part of Swedish Empire was incorporated into the Russian Empire after the Sweden's defeat by Russia in the Great Northern War in 1721. * The Polish–Lithuanian Commonwealth (created in 1569) was partitioned in 1795 by the Russian Empire, Prussia, and Habsburg Austria. The largest area of Lithuanian territory became part of Russian Empire. * After the World War I in 1918 all baltic countries got independence.Thi s period was extremely important for national self-consciousness. * And again were occupied in 1940 by Soviet Union. After incorporation into Soviet Union Stalinistic red terror regime was started in Baltic region: systematic persecution and physical destruction of political, cultural, military elite of the nations. Mass deportations (to Siberia for example) began, also nationalisation and industrialisation were started. Strong ideological pressure by communists. So Latvians and Estonians historical hatred against Germans turned now against Russians.But memories from independence time actually helped these nations to survive Soviet period – at once we were independent, maybe will be again! * Regained their independence in 1990 after the fall of Soviet Union. Face some problems with Russia. As we can see all Baltic States was in similar position since 18th century. But if we look deeper, we can find that all these occupations made different impact on each country which caused different problems in each country. It was made by Russia delibarately. Latvia and Estonia had better industrial infrastructure before Soviet rule so it was more easy to carry on extensive industrialization here.Because of industrialisation there were lots of russian workforce brought to Latvia and Estonia. Lithuania was not so industrialized, so demanded more investments and also had more free workforce in its own rural districts, so Lithuania effectively prevented extensive Russian immigration, Latvia and Estonia couldn’t. 2. Issues after gaining independence As I mentioned before each of Baltic country faces different problems with Russia after independence. In Latvia and Estonia the biggest still remains russian minority issue. 2. 1. Russian minority issue.After gaining independence (in 1990) there left a huge russian minority in Estonia and Latvia, about 30% of population were russians. It was a huge problem to these countries bacause they wanted to emphasize their natio nal identity, unique language and culture. So the integration process of russian minorities was started just after the independence. Estonian citizenship was given only to the russians who lived in Estonia before World War II and their descendants. All Estonian residents, who had been Soviet citizens, had the right to register themselves as citizens of Russia or to choose any other citizenship.The Estonian Government actively promotes the acquiring of Estonian citizenship through naturalisation, thus reducing the number of persons with undetermined citizenship. A person who wishes to acquire Estonian citizenship by naturalisation must have been a permanent resident of Estonia for at least five years, have a basic knowledge of the Estonian language, have knowledge of the Constitution of the Republic of Estonia and the Citizenship Act. Residents without citizenship may not elect the Riigikogu (the national parliament) nor the European Parliament, but are eligible to vote in the munici pal elections.In 2012, 84. 3% of Estonia's population held Estonian citizenship, 8. 9% were citizens of other countries and 6. 8% were of undetermined citizenship. The same in Latvia – latvian citizenship was given only to the russians who lived in Latvia before World War II and their descendants. There is quite common non-citizen status in Latvia. Latvian non-citizens can be regarded neither as citizens, nor aliens or stateless persons but as persons with â€Å"a specific legal status†. They have the right to a non-citizen passport issued by the Latvian government as well as other specific rights.They have their own magazines, it‘s like uique community in Latvia. So a lot of russians don‘t bother about latvian citizenship and seek latvian citizenship only if they want to attend in political arena, because as non-citizens they can‘t do so. Otherwise there is no point for russians to learn latvian language. Russians in Latvia claim: „Latvian lang uage? Why do we need it? Americans didn‘t learn American Indian language, british didn‘t learn aborigine language. â€Å" Situation in Lithuania is totally different. There are 80% of lithuanians in Lithuania.Historically minorities in Lithuania usually knew and nowadays know lithunian language pretty well, apart some exceptions. Russia’s attitude to this issue. Russia is always complaining about russian minorities in Baltic countries. Russia state to European Union that human rights are trampled on because there is no appropriate respect to russian minorities in baltic countries. Complaints include all Balttic states although russian minority is not essential issue in Lithuania. Only 5,8% of total population are russians in Lithuania. Compared to Estonia (there is 25% of russian minority) and Latvia () , number is very low. . 2. The border issue. Estonia. Estonia had hoped for the return of more than 2,000 square kilometers of territory, named Petseri County, an nexed by Russia in 1945. The annexed land had been within the borders Estonia approved by Russia in the 1920 Tartu Peace Treaty. The border treaty with Estonia was swiftly ratified by the Estonian parliament in 2005. However, the Russian minister of foreign affairs withdrew his signature from the Treaty because he objected to the Estonian parliament’s ratification law which made reference to texts mentioning the Soviet occupation of Estonia.The border remains substantially the same as the one drawn by Stalin, with some minor adjustments. Latvia. In the case of Latvia, the border treaty was not even signed till today because Russia was angered by the Latvian parliament’s desire to add a unilateral preamble condemning the Soviet occupation. Also Russia insisted that the situation of Russian-speakers in Latvia must be improved before any treaty could be signed. The Abrene District has been the main reason the two countries have not been able to agree on a border treaty. T he Latvian-Russian border is functional in de facto terms.There are two possible ways in which the situation might develop in the future. The possibility that Latvia might entirely waive the unilateral declaration or that Russia might agree to ratify a treaty with the appended declaration. Lithuania. Russia’s border problems with Lithuania were different from those with Estonia and Latvia. True, nationalist Lithuanian groups questioned the legality of Russia’s take-over of the Kaliningrad region from Germany, and the first President Vytautas Landsbergis demanded not only the demilitarisation but also the †de-colonisation† of the region.However, all Lithuanian governments recognised the existing borders with Russia. In 1997 the Lithuanian and Russian presidents finally signed a border treaty. The Russian Duma, however, refused to sign the border agreement, openly explaining that it would remove one of the last obstacles to Lithuanian NATO membership and NATO bases. The Duma also claimed that the transfer of Klaipeda (Memel) from the Russian share of German East Prussia to Soviet Lithuania in 1945 was illegal, complained about Lithuanian politicians raising territorial claims on Russia and discrimination of Russian-speakers in Lithuania, too.However it was ratificated by Lietuvos seimas (Lithunia’s Parliament) in 1999 and by Russian Duma in 2003. Russia‘s policy with Baltic countries: * With Estonia and Latvia, Russian foreign policy is focused on the protection of the rights of Russian minorities. With Lithuania, where this card is useless, Moscow has developed more subtle tactics. * Russia’s tactics take the form of oil sanctions, ‘gas isolation’ and dissuasion of Western firms from investing in Baltic energy projects. * Russian interest: Baltic states as a window to Europe. Baltic States as an obstacle for Russian trade and communication with Western Europe.

Infection Control and Hand Hygiene Literature review

Infection Control and Hand Hygiene - Literature review Example Firstly the nursing staff should be aware of the proper procedure and principles of hand hygiene. They should know the correct technique to follow it. Secondly they should have the will to follow it. They should feel morally responsible for the patients and value their life. Lastly a great deal of effort has to come from the hospital to educate the staff and supply them with proper supplies related to hand hygiene. Secondary Research This is a qualitative research on the topic infection control and hand hygiene. The purpose of the research is to discuss various issues to help understand what infection control and hand hygiene is and how the two are related. The research will look to cover range of theories and articles in order to elucidate what is being discussed. For the research, following key terms and phrases were identified: Hand hygiene nursing Hand hygiene practice Hand hygiene and infection control Hand hygiene and WHO Ways to motivate hand hygiene in hospitals hand hygiene and infection prevention Maintaining hand hygiene in hospitals Infection control and hand hygiene statistics Lack of hand hygiene in hospitals Hand hygiene compliance Hand hygiene and infection control books The above keywords and phrases were researched in different academic databases like PubMed to find suitable articles and study. A large chunk of research was done from nursing books online from reputable authors and editors. Newspaper and online articles of only trusted sources like BBC and the guardian have been included for the research. Keywords Phrases E-Books and Newspapers online Book/article Selected PubMed Articles Selected GOOGLE Database Articles Selected A Hand hygiene nursing 993 1 2,200,000 3 B Hand hygiene practice 45,500 2 1,171 2 14,400,000Â   3 C Hand hygiene and infection control 12,100 1 3,234 1 D Hand hygiene and WHO 745 1 10,700,000 2 E Ways to motivate hand hygiene in hospitals 934 2 F hand hygiene and infection prevention 27,900 1 2,483 2 6,020,000 2 G Ma intaining hand hygiene in hospitals 1,680,000 1 H Infection control and hand hygiene statistics 2,240,000 2 I Lack of hand hygiene in hospitals 1,950 1 1,420,000 3 J Hand hygiene compliance 851 4 1,550,000 2 K Hand hygiene and infection control books 1,540 4 Definition of infection control Infection control looks to prevent those who might be in danger of acquiring deadly diseases and infections. Infections could come from the community as well as from the nursing staff in case a person is already admitted to a hospital. Infections develop due to poor hygiene and the most basic aim of infection control is to counter the environment that allows unhygienic practices (WHO, 2013). Glasper and Richardson, in their book Children’s and young people’s nursing explain that for infection to occur there must be a host, a germ or bacteria that could be transferred and finally a transmitter. If any of these three things are not present then it is not possible to transmit infection (Glasper & Richardson, 2007). Nizam Damani in his book ‘infection prevention and control’ explains the two most basic ways of catching infections in hospitals. Transmission of infection comes from direct and indirect contact made to the patient.

The development of E-Commerce Research Paper Example | Topics and Well Written Essays - 500 words

The development of E-Commerce - Research Paper Example Pure or traditional brick and mortar e-tailing is also constituent of e-commerce. The industry has been growing very steadily over the last two decades but one of the issues that concerns modern day e-commerce is the issues related to the security of business transactions (Andam, 2003, pp.6-13). The history of e-commerce can be dated back to the days when computers, internets and modems were invented. Before 1991, the internet (then popularly known as the Arpanet) was not open for public or commercial uses. Hence, it can be said that the true birth of e-commerce was possible only after the year 1991 when the internet was opened for commercial purposes. Initially the term e-commerce referred only to commercial transactions that took place with the help of electronic media and then latest technology such as EDI and EFT. The process of clearing payments related to business transactions simplified drastically. The lead time also reduced significantly and users soon realized the hidden potential e-commerce and its application the corporate world. The e-commerce was readily accepted in the corporate sector because of cost efficiency, faster transactions, lower cost per transactions, and lower documentation requirements. With the advancement of internet, the popularity of online transactions in US grew very rapidly from the year 1991 (Humphrey, Mansell, & Pare, 1999, pp.31-32). The biggest threat in the virtual world of e-commerce was from the transfer of critical business related information or transactions over the public networks such as the internet. It almost took four years to develop the various security protocols including hypertext transfer protocol (http) that allows the users to get speedy and continuous access to internet (Panagariya, 1999, pp.10-11). In the year 2000, many Western European and American companies represented themselves in the World Wide Web