Why college essay
Outline For Personal Narrative
Tuesday, August 25, 2020
The Snows of Kilimanjaro Free Essays
This paper breaks down three short accounts of Hemingway-The Snows of Kilimanjaro, Hills Like White Elephants, and Indian Camp by perusing them contrary to what would be expected. The point of this paper is to examine the narratives by re-understanding them and utilizing approaches that will give more prominent bits of knowledge and uncover new implications. The Snows of Kilimanjaro (Marxism) Marxism accepts ââ¬Å"the genuine powers that make human experience [are] the financial frameworks that structure human societiesâ⬠(Tyson 53). We will compose a custom paper test on The Snows of Kilimanjaro or on the other hand any comparative theme just for you Request Now Marxist analysis decides to concentrate all the more extensively on the way of life ââ¬Å"economics [as] the base on which the superstructure of pocial/political/ideological truths is builtâ⬠(Tyson 54). At the point when we discuss philosophy from a Marxist viewpoint we mean a conviction framework made by social molding (Tyson 56). It is these hidden, unavoidable, and here and there masked financial belief systems that shape our way of life which thusly shapes every one of us as people through social molding. In this manner, it is the ââ¬Å"differences in financial class [which] separate individuals in manners that are substantially more critical than contrasts in religion, race, ethnicity, or genderâ⬠(Tyson 54). At the point when we discuss financial class we mean contrasts in monetary, social, and political force between individuals. Marxism gives us the terms bourgeoisie and low class, which in straightforward terms allude to the rich and poor people, individually. Be that as it may, Tyson says there are basically five diverse financial classes in America: the underclass, lower class, white collar class, privileged, and ââ¬Å"aristocracyâ⬠(55). What's more, individuals are continually battling and battling to ascend the financial stepping stool as a feature of their social molding. ââ¬Å"For Marxism, getting and keeping monetary force is the thought process behind all social and political exercises, including training, theory, religion, government, expressions of the human experience, science, innovation, the media, thus onâ⬠(Tyson 53). When taking a gander at ââ¬Å"The Snows of Kilimanjaroâ⬠from a Marxist point of view, it is imperative to take note of the timeframe in which the story was composed and distributed. Despite the fact that the story happens in Africa it is dominatingly impacted by the charactersââ¬â¢ encounters in American (and European) culture. Harry and Helen are (probably) American residents and along these lines their conduct has been formed by the overwhelming American belief systems of the mid 1930s, which include: classism, industrialism, rough independence, and the American dream. In ââ¬Å"The Snows of Kilimanjaroâ⬠Harry can be viewed as a loyalist, he battled in the war; as a tough maverick, Helen ââ¬Å"thought he did precisely what he needed toâ⬠(Hemingway 46); as a man living the American dream, ascending the social stepping stool, continually improving his social remaining in life by proceeding onward to ladies with more cash than the last, and getting a charge out of the ââ¬Å"acquiescence in this life of lovely surrenderâ⬠(47) and comfort; and as classist, despite the fact that Harry shares his wifeââ¬â¢s cash he despite everything felt like ââ¬Å"a spy in [the] countryâ⬠¦[of] the very richâ⬠(44). Harry typifies these American belief systems and they shape his way of life as an individual, despite the fact that at their root the philosophies are an aftereffect of the fundamental entrepreneur American monetary framework. We can likewise become familiar with a ton about the overarching belief systems from the story itself. All through the story Harry and Helen both yell requests to their camp and chasing bolster staff. Despite the fact that the care staff is apparently being paid however it merits bringing up that there is a class division between the advantaged couple and the laborers whose activity is to make their experience agreeable. Likewise there are various references to cash all through the content. Harry says to Helen itââ¬â¢s ââ¬Å"[y]our ridiculous moneyâ⬠(Hemingway 41), and ââ¬Å"[y]our cursed cash was my armour,â⬠and ââ¬Å"[y]ou rich bitchâ⬠(43). Harry additionally contemplates how he ââ¬Å"had his life and it was finished and afterward he continued living it again with various individuals and more cash, with the best of similar spots, and some new ones,â⬠and of the ââ¬Å"very richâ⬠¦which he despisedâ⬠(Hemingway 44); and ââ¬Å"this rich bitch,â⬠and ââ¬Å"[Helen] who had the most cash of all, who had all the cash there wasâ⬠(45); and ââ¬Å"because she was richerâ⬠(46); and ââ¬Å"[t]he rich were dull and they drank excessively, or they played a lot of backgammon. They were dull and they were repetitiousâ⬠(53). Harry likewise reviews a story wherein a person named Julian says ââ¬Å"The extremely rich are not the same as you and meâ⬠and somebody reacts to Julian by saying ââ¬Å"Yes, they have more money,â⬠yet this squashed him since Julian ââ¬Å"thought they were an uncommon stylish raceâ⬠(Hemingway 53). These literary references manage the subject of cash, of financial aspects, of belief system, and classism. In any case, there is still progressively literary proof of the industrialist American belief systems present in the story. Another case of classist belief system incorporates Harryââ¬â¢s articulation to Helen ââ¬Å"your own kin, your goddamned Old Westbury, Saratoga, Palm Beach peopleâ⬠(Hemingway 41). Furthermore, instances of consumerist philosophy can be viewed as Helen ââ¬Å"had to make another lifeâ⬠so ââ¬Å"she obtained him (Harry)â⬠and ââ¬Å"built herself another lifeâ⬠(Hemingway 46). The entirety of the above literary references are evidence of the basic monetary belief systems that shape the characters in ââ¬Å"The Snows of Kilimanjaroâ⬠and outline the manners by which Harry and Helen esteem their products for their trade worth and sign-trade esteem. ââ¬Å"For Marxism, a commodityââ¬â¢s esteem lies not in what it can do (use esteem) yet in the cash or different items for which it very well may be exchanged (trade esteem) or in the societal position it gives on its proprietor (sign-trade value)â⬠(Tyson 62). Seen from this point of view Harry and Helen are utilizing each otherââ¬â¢s sign-trade an incentive in their relationship, at the end of the day, they are flaunting their ownership of each other to society in a procedure called commodification. Commodification, or the utilization of sign-trade esteem, is actually what it implies when Harry depicts himself ââ¬Å"as a buddy and as a glad belonging [of Helenââ¬â¢s]â⬠(Hemingway 45). As we have seen there are numerous references in the story of ââ¬Å"The Snows of Kilimanjaroâ⬠that shed light on the pertinent belief systems as appropriate to Marxist analysis. The belief systems of classism, nationalism, rough independence, industrialism, and the American dream are as transcendent today as they were in the 1930ââ¬â¢s. Step by step instructions to refer to The Snows of Kilimanjaro, Papers
Saturday, August 22, 2020
Samsung and Financial Crisis Case Study Essay Example
Samsung and Financial Crisis Case Study Essay USC Marshall School of Business Marshall Research Paper Series Working Paper MKT 16-10 Brand Attachment and Brand Attitude Strength: Conceptual and Empirical Differentiation of Two Critical Brand Equity Drivers C. W. Park Marshall School of Business, University of Southern California Deborah J. MacInnis Marshall School of Business, University of Southern California Joseph R. Priester Marshall School of Business, University of Southern California Andreas B. Eisingerich Imperial College London Dawn Iacobucci Owen Graduate School of Management, Vanderbilt University This paper can be downloaded without charge from the Sociology Research Network electronic http://ssrn. com/abstract=1605782 1 Electronic duplicate accessible at: http://ssrn. com/abstract=1605782 1 Brand Attachment and Brand Attitude Strength: Conceptual and Empirical Differentiation of Two Critical Brand Equity Drivers May 12, 2010 C. Whan Park Joseph A. DeBell Professor of Marketing ACCT 306C Marshall School of Business University of Southern California Los Angeles, CA 90089-0403 Phone: 213-740-7107; Fax: 213-740-7828 [emailprotected] usc. edu Deborah J. MacInnis Charles L. also, Ramona I. Hilliard Professor of Business Administration ACCT 306C Marshall School of Business College of Southern California Los Angeles, CA 90089-0403 Phone: 213-740-5039 ; Fax: 213-740-7828 [emailprotected]c. edu Joseph Priester Associate Professor of Marketing ACCT 306C Marshall School of Business University of Southern California Los Angeles, CA 90089-0403 Phone: 213-821-5649; Fax: 213-740-7828 [emailprotected] usc. edu Andreas B. Eisingerich Assistant Professor of Marketing Imperial College Business School Imperial College London, UK SW 7 2AZ Phone: +44(0)20-7594-9763; Fax: +44(0)20-7823-7685 a. [emailprotected] air conditioning. uk Dawn Iacobucci E. Bronson Ingram Professor in Marketing We will compose a custom exposition test on Samsung and Financial Crisis Case Study explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Samsung and Financial Crisis Case Study explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Samsung and Financial Crisis Case Study explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Owen Graduate School of Management 401 21st Avenue South Vanderbilt University Nashville, Tennessee 37203 Phone: 615-322-4075; Fax: 615-343-7177 Dawn. [emailprotected] vanderbilt. edu Forthcoming, Journal of Marketing Electronic duplicate accessible at: http://ssrn. com/abstract=1605782 2 Brand Attachment and Brand Attitude Strength: Conceptual and Empirical Differentiation of Two Critical Brand Equity Drivers Abstract Research has not checked the hypothetical or down to earth estimation of the brand connection build comparable to elective develops, especially brand demeanor quality. The creators make theoretical, estimation, and administrative commitments to this examination issue. Thoughtfully, they characterize brand connection, articulate its characterizing properties, and separate it from brand demeanor quality. From an estimation point of view, they create and approve a stingy proportion of brand connection, test the presumptions that underlie it, and exhibit that it demonstrates the idea of connection. They additionally exhibit the united and discriminant legitimacy of this measure according to mark disposition quality. Authoritatively, they show that brand connection offers an incentive over brand demeanor quality in anticipating (a) consumersââ¬â¢ goals to perform troublesome practices (those they see as using buyer assets), (b) real buy practices, (c) brand buy share (the portion of a brand among straightforwardly contending brands), and (d) need share (the degree to which shoppers depend on a brand to address applicable requirements remembering those brands for substitutable item classes). Watchwords: Brand the board, shopper conduct, promoting procedure, brand connection, mentality quality Electronic duplicate accessible at: http://ssrn. com/abstract=1605782 3 Academic analysts and professionals in promoting have demonstrated critical enthusiasm generally in considering consumersââ¬â¢ connection to brands (Chaplin and Roedder John 2005; Park and MacInnis 2006; Schouten and McAlexander 1995; Thomson 2006). As a develop that portrays the quality of the bond associating the purchaser with the brand, connection is basic as it should affect practices that cultivate brand gainfulness and client lifetime esteem (Thomson, MacInnis, and Park 2005). Simultaneously, advertisers have since a long time ago summoned the builds of mentality valence and quality as key precursors to shopper conduct. Demeanor valence is characterized as the level of energy or antagonism with which a disposition object (here a brand) is assessed. Brand mentality quality is conceptualized as the inspiration or pessimism (valence) of a demeanor weighted by the certainty or sureness with which it is held, I. e. , the degree to which it is viewed as legitimate (Petty, Brinol, and DeMarree 2007). Solid mentalities result from effortful idea about the disposition object (Petty and Cacioppo 1986), regularly given its own importance. This effortful idea, and the certainty with which the mentality object is held, direct conduct. Brand demeanor quality has been appeared to anticipate practices important to firms, including; brand thought, expectation to buy, buy conduct, and brand decision (Fazio and Petty 2007; Petty, Haugtvedt, and Smith 1995; Priester et al. 2004). The rich history of research on brand disposition quality brings up issues about the requirement for a develop, for example, brand connection. Does connection offer some incentive past proportions of brand mentality quality? At present, the response to this inquiry is slippery, as research to date has not confirmed how brand connection and brand mentality quality vary adroitly or observationally. Nor has investigate separated what remarkable customer practices, assuming any, each predicts. The current research makes three key commitments appropriate to these issues. To start with, we separate the brand connection build from brand disposition quality adroitly, contending Electronic duplicate accessible at: http://ssrn. com/abstract=1605782 that the two builds have particular calculated properties and involve distinctive arrangement forms. Second, we approve this qualification experimentally, building up a novel scale that maps the theoretical properties of brand connection and evaluating its relationship to demeanor quality. Third, and most altogether, we observationally show that connection and disposition quality have unmi stakable social ramifications. Brand connection all the more precisely predicts goals to perform practices that use noteworthy buyer assets (time, money related, reputational). It is additionally a more grounded indicator of real customer practices than is brand demeanor quality. These impacts are seen as far as purchaser buy conduct, brand buy share (I. e. , decision among straightforwardly contending brands), and need share (I. e. , decision among brands focusing on comparative needs), and they are watched significantly subsequent to controlling for shopper idleness (I. e. , past practices) and other potential variables. Past their hypothetical hugeness, our outcomes have critical administrative ramifications, proposing that brand connection fills in as a definitive goal for client brand connections. To the extent we know, this is the primary article to look at this different arrangement of social results from brand connection and it is the first to exhibit these impacts corresponding to demeanor quality. Theoretical Distinction between Brand Attachment and Brand Attitude Strength Attachment Although inquire about has analyzed connection in relational settings, look into in advertising recommends that customers can likewise create connections to commercial center substances, including item marks (Fournier 1998; Keller 2003; Schouten and McAlexander 1995), superstars (Thomson 2006), and unique belongings (Ball and Tasaki 1992; Kleine and Baker 2004). Prominently, in spite of 5 the developing prevalence of the connection build, the theoretical properties of this develop stay subtle. Applied properties. Brand connection is characterized as the quality of the bond interfacing the brand with oneself. Reliable with connection hypothesis (Mikulincer and Shaver 2007), this bond is exemplified by a rich and available memory arrange (or mental portrayal) including musings and sentiments about the brand and the brandââ¬â¢s relationship to oneself. Two basic components mirror the applied properties of brand connection: brand-self association and brand noticeable quality. Brand-self association. To start with, the possibility that connection includes a bond (with the brand included as a feature of oneself) recommends that a basic part of connection includes the subjective and passionate association between the individual and oneself, characterized here and somewhere else as brand-self association (Chaplin and Roedder John 2005; Escalas and Bettman 2003; Escalas 2004). By arranging the brand as a major aspect of oneself, a buyer builds up a feeling of unity with the brand, setting up subjective connections that associate the brand with oneself. In spite of the fact that subjective in its portrayal, this brand-self linkage is intrinsically enthusiastic (Mikulincer and Shaver 2007; Thomson et al. 2005), including bunch and possibly complex sentiments about the brand, including trouble and tension from brand-self partition, bliss, and solace from brandself vicinity, and pride from brand-self showcase. Shoppers can be associated with a brand since it speaks to what one's identity is (e. g. , a character premise) or on the grounds that it is significant considering objectives, individual concerns, or life extends (an instrumentality premise, Mittal 2006). Brand unmistakable quality. Notwithstanding brand-self connectio
Sunday, August 9, 2020
Saturday at the water park
Saturday at the water park This is a tale of two college kids from two completely different worlds. Actually, its a story about going to a water park. But the reason my boyfriend and I ended up at the water park in the first place is that hes from a ski family; they own a condo in Maine and hes a ridiculously good skiier (that really is him, by the way). Im from a beach family in Ohio; I am of the firm belief that summer is not summer until one has read at least five books while basking in the South Carolina sun. Since a) relationships are all about compromise, b) we dont have a great deal of money, and c) we work too hard (Adams working his UROP and a research assistantship at Draper Labs, and Ive only taken three days off my UROP this summer, two of which were federal holidays) we decided to take our vacation this summer at Water Country, a water park about an hour away from MIT in Portsmouth, New Hampshire. Adams friends from high school, Malox and Jinkrod (Not their real names. Adams dad nicknames everyone in his life.) showed up at the dorm and picked up me, Adam, and our friend Mark, who used to live in our suite and now just lives on our floor. We drove up to Water Country while blasting Boston because one of them is an MIT grad and because Adam and Malox like to sing off-key at the top of their lungs. It was a gorgeous day, 85 degrees and sunny, and we got started right away on one of the innertube rides. We ended up riding every one of the water slides, except for me I refused to ride the one that was almost vertical. To assuage me and my vacation = lazy sensibilities, we even rode the lazy river. Three times. It was a sweet vacation we got to eat Cool Dogs and scream our lungs out on the newest water slide, Dragons Den. And I got to run around with a bunch of cute guys. What more could you ask for in a vaca?
Saturday, May 23, 2020
If Malgr Que Talks Supposition, Use the Subjunctive
Malgrà © queà (even though, despite the fact that) is a conjunctive phrase (locution conjonctive) that requires the subjunctive when theres uncertainty or supposition, as in:Il le fait malgrà © quil pleuve.Hes doing it even though its raining. Je suis venu malgrà © que je nââ¬â¢aie pas vraiment le temps.I came even though I really donââ¬â¢t have time. The Heart of the Subjunctive This goes to the heart of the subjunctiveà mood, whichà is used to express actions or ideas that are subjective or otherwise uncertain, such as will/wanting, emotion, doubt, possibility, necessity and judgment. The subjunctive can seem overwhelming, but the thing to remember is: the subjunctive subjectivity orà unreality. Use this mood enough and it will become second nature...and quite expressive. The French subjunctiveà is nearly always found in dependent clauses introduced byà queà orà qui, and the subjects of the dependent and main clauses are usually different. For example: à à Je veux que tu le fasses. à I want you to do it.à à à à Il faut que nous partions. à It is necessary that we leave. Dependent Clauses Take the Subjunctive When They: Contain verbs and expressions that express someones will, anà order, a need, a piece of advice or a desireContain verbs and expressions of emotion or feeling, such as fear, happiness, anger, regret, surprise, or any other sentimentsContain verbs and expressions of doubt, possibility, suppositionà and opinionContain verbs and expressions, such asà croire queà (to believe that),à dire queà (to say that),à espà ©rer queà (to hope that),à à ªtre certain que (to be certain that),à il paraà ®t queà (it appears that),à penser queà (to think that),à savoir queà (to know that),à trouver queà (to find/think that) andà vouloir dire que (to mean that), which only require the subjunctive when the clause isà negative or interrogatory. Theyà doà notà take the subjunctive when they are used in the affirmative, because they express facts that are considered certainââ¬âat least in the speakers mind.Contain Frenchà conjunctive phrasesà (locutions c onjonctives), groups of two or more words that have the same function as a conjunction and imply supposition.à Contain theà negative pronounsà ne ... personneà orà ne ... rien, or theà indefinite pronounsà quelquunà orà quelque chose. Follow main clauses containingà superlatives. Note that in such cases,à the subjunctive is optional, depending on how concrete the speaker feels about what is being said.à Why Malgr Que Takes the Subjunctive Malgrà © queà is one of the conjunctive phrases (locutions conjonctives)à described in number 5, many of which are listed below. These require the subjunctive because they imply uncertainty and subjectivity; it is best to try to memorize them, although you can also decide according to the meaning of the tense. Malgrà © queà belongs to a subset of this category called opposition conjunctions, such as bien que, sauf que, sans que and others. These Conjunctive Phrases Take the Subjunctive à condition queà provided that à moins queà à unless à supposer queà à assuming that afin queà à so that avant queà à before bien queà à although de crainte queà à for fear that de faà §on queà à so that, in order that, in such a way that de manià ¨re queà à so that de peur queà à for fear that de sorte queà à so that en admettant queà à assuming that en attendant queà à while, until encore queà à even though jusquà ce queà à until pour queà à so that pourvu queà à provided that quoiqueà à even though quoi queà à whatever, no matter what sans queà à without Additional Resources The French SubjunctiveFrench ConjunctionsThe Subjunctivator!Quiz: Subjunctive or indicative?
Tuesday, May 12, 2020
SWOT Business Analysis of Nike - Free Essay Example
Sample details Pages: 7 Words: 2102 Downloads: 9 Date added: 2017/06/26 Category Business Essay Type Analytical essay Did you like this example? Introduction A brand consist not only of the logo or the visual identity. It is more than the product, the advertising campaign or the slogan. It is neither only controlled by the company behind it nor only a collection of perceptions that reside in the mind of customers. Donââ¬â¢t waste time! Our writers will create an original "SWOT Business Analysis of Nike" essay for you Create order A brand is a collection of things and it identifies everything that sets into the mind of the customer; it is the idea and feeling a customer has about the company and product. In this paper, an analysis of the brand Nike will be conducted. The brand analysis for Nike will help to understand Nike as a brand and the context surrounding it. While Nike may not always have the direct control over its brand, it needs to identify every interaction the customer has which influences its perceptions. This paper tries to identify how Nike should maintain his strong brand position which would lead to loyal customers and an increase in customer preference and profit. The remainder of this paper will proceed as follows. First, a short introduction to Nike. The next section will discuss the public opinion on Nike. Later there will be a competition analysis and with that information a brand perceptual model will be conducted. At last this paper will identify a SWOT analysis and it will conclude with recommendations and implications for Nike. About Nike Nike was established in 1962. It all started with a cooperation between Bill Bowerman and Phil Knight, who started to sell shoes under the name à ¢Ã¢â ¬Ã
âBlue Ribbon Sportsà ¢Ã¢â ¬Ã . In 1978 the name of the company was officially changed into the, now widely known, à ¢Ã¢â ¬Ã
âNikeà ¢Ã¢â ¬Ã , which is a reflection of a Greek goddess who personifies victory. Nike was established to fulfil a mission. This mission is to bring inspiration and innovation to every athlete in the world. In addition, Nikeà ¢Ã¢â ¬Ã¢â ¢s focus is to continually seek to innovate, design and develop products to improve athletic performance. Its desire is to design products with true performance innovation and technology benefits which help the athlete perform better. Important is that Nike beliefs that if you have a body, you are an athlete and that implies that Nike is a brand for everyone. With its headquarter in the USA, shops all over the world and more than 40.000 employees, Nike i s at the moment one of the leading athletic footwear, apparel and equipment company in the world. Nike is famous for its à ¢Ã¢â ¬Ã
âwooshà ¢Ã¢â ¬Ã logo, which is recognized by people all over the world. For a lot of consumers, wearing Nike is a statement and it is a brand that can be worn with honour. The success of Nike is reflected in there continuously revenue growth, which was 8% in 2013 (Nike, INC. , 2013). In addition to its mission, Nike wants the company to achieve profitable and sustainable growth. Therefore, Nike pays a lot of attention to minimize any potentially negative impact on communities or nature. They state that there aim is to challenge, push and explore ways that change the game entirely for materials, design and manufacturing. Nike does not grow just to get bigger. They grow to be better and do better. Public Opinion Since Nike is a brand that has an important position in the society, the media is reporting a lot about Nike. According to The Wall Street Journal, Nikeà ¢Ã¢â ¬Ã¢â ¢s profits still raise because the demand for shoes and clothes grows even among people who have no intention of wearing them to the gym (Germano Stynes, 2014). This claim is confirmed by the widely available photos on the internet of fashion bloggers who are wearing Nike. It is a reflection of the fact that there is a current trend where fashion meets sporty. In addition, an interview done by Bloomberg with Mark Parker, the CEO of Nike, shows that Nike needs to move into the direction of a lifestyle brand because of the cultural shift that has put sports and fitness in a position that permeates many aspects of everyday life (Bloomberg TV, 2014). Moreover, Seeking Alpha called Nike the à ¢Ã¢â ¬Ã
âGoddess of Victory, with an unstoppable growth businessà ¢Ã¢â ¬Ã (Seeking alpha , 2014). Since one of Nikeà ¢Ã ¢â ¬Ã¢â ¢s mission is to maintain sustainable growth, the public opinion keeps a close eye on it. Business Insider reports that Nike was able to solve its sweatshops problem which was considered as an enormous problem of Nike in the beginning of the 21th century. Nike was being shamed in public for its labour practices to the point where it badly tarnished the companyÃâà ´s image and hurt sales. However, according to Business Insider, Nike was able to turn this image around by showing transparency. Moreover, according to Business Insider other companies who outsource could use Nikeà ¢Ã¢â ¬Ã¢â ¢s turnover as an example (Nisen, 2013). In todayà ¢Ã¢â ¬Ã¢â ¢s world, where the opinion of the digital media and especially bloggers are almost becoming more important than the marketing campaigns of the brand itself, it is important to shed a light on them. A post from Emily Schuman, blogger from cupcakesandcashmere.com with more than 6 million page views a month can be more influential than an advertisement of Nike itself. Luckily for Nike, the general opinion of fashion bloggers on Nike is very positive (Schuman, 2014). Competitor analysis Nike is operating in the apparel, footwear and accessories industry which is a highly competitive market, with presence of a large number of players such as Puma, Adidas, New Balance and Asics. The apparel, footwear and accessories industry is exposed to continuous changes in consumer preferences and technology. As a result, if Nike is unable to adapt to changes quickly, it will immediately lose its market share. Comparing the results to its competitors, Nike reported total revenue increase in the third quarter of 2014 by 14.5% year on year (CSImarket, 2014). However, Nike feels the rising competition from emerging players and local players in emerging markets, which focus on niche market segments and are increasingly improving their product quality. The major threat for Nike comes from Adidas because theyà ¢Ã¢â ¬Ã¢â ¢re best positioned to compete and have the second largest market share, which was 17% for Nike and 12% for Adidas in 2013 (Kondej, 2013). Adidas is a German brand established in 1949 that designs and manufactures sports shoes, clothing and accessories. The main marketing strategy slogan for Adidas is: à ¢Ã¢â ¬Ã
âAdidas is all inà ¢Ã¢â ¬Ã , which aims to present a unified image to consumers interested in sports, fashion, street, music and pop culture. Puma is another German multinational company which is a treat to Nike, it was formed in 1924. Its mission is to be the fastest sports brand in the world. Another competitor of Nike is New Balance is an American company found in 1906. Its mission is building a global brand that athletes are proud to wear, associates are proud to create and communities are proud to host. The last competitor that will be analysed in this article is Asics, a Japanese brand found in 1949. Its mission is to become the number one brand for the sports enthusiastic. Brand Perceptual Map In order to compare Nike with its competitors it is useful to develop a brand perceptual map. Using a brand perceptual map gives the opportunity to graphically display and explain the perceptions of customers with relation to the product characteristics. For constructing the brand perception map the brands are compared by two opposite aspects pairs, fashionable and non-fashionable and low comfort with high comfort. A fashionable brand is a brand that is conforming to the latest fashion trends or sets the trends by itself. Comfortable is mind and body being at ease or make a person feel secure, happy or relaxed. In order to identify what the scores for the different brands are for the 2 dimensions, it is important to determine consumersà ¢Ã¢â ¬Ã¢â ¢ perceptions and evaluations of the product or service in relation to its competitors. Normally, marketers determine it by asking consumers a series of questions, but for this paper it is based on my own knowledge. On the fashionable versus non-fashionable scale, Nike scores the highest since it is recognized by a lot of people for providing clothes and shoes that could also be worn outside the gym. On the other hand, Asics is a brand which focus on the practical use. Adidas and New Balance are both brands that are highly fashionable but are valued less fashionable then Nike. Puma, with its mission to be the fastest sports brand in the world, already implies that it does not really focus on the fashionable aspect. Asics scores highest on the comfortable aspect since it is well known for its high quality and comfortable sporting clothes. On the other hand New Balance is called a sports brand but its shoes are mainly sold for daily usage so it scores low on the comfortable aspect. Nike and Adidas are both recognized for their comfort, while Puma is not really perceived as highly comfortable. Figure 1. Brand Perceptual Map SWOT analysis A SWOT analysis is very useful to identify the external and internal factors that influence Nike. One of NikeÃâà ´s strength is its logo, the so called à ¢Ã¢â ¬Ã
âwooshà ¢Ã¢â ¬Ã . When people see the logo without the brand name, they will immediately be able to identify it as Nike, which shows the power of the brand. Moreover, Nike is staying ahead of the technology curve, with an enormous capacity of innovation and a good RD department. On the other hand, Nike is showing some weaknesses since it is still mostly reliant on its footwear sales, although its wide range for sportswear. Moreover, Nike is facing enormous high advertisement costs. Nike is investing a lot of money into its marketing strategy and although its strategy works it comes at a high price tag. Nike is having opportunities since it is not only seen as a sporting brand but more and more customers put on Nike products just because their fashion style. Moreover, Nike can easily expand to emerging markets because of their strong brand name. For example Brazil, where the passion for sports is high, is on e of the easily target market in the future. The main treat for Nike is, as discussed before, the highly competitive market. If Nike is unable to adapt to consumer preferences quickly, it will immediately lose some of its market share to one of its competitors. Moreover, economic downturns affect consumer goods industries. The more of a population that is suffering financially, the smaller the market for NikeÃâà ´s goods. Implications and recommendations This paper identifies that Nike is a brand with a very good position. It is highly valued by its consumers and other critics and is the leader in its industry. Nike is both scoring high with its product on the comfortable and fashionable scale. Although, Nike has a very good brand positioning there are still some challenges ahead. First of all, Nike needs to make sure to react fast to consumer preferences changes. It needs to make sure that it stays innovating to be able to keep ahead of its competition. Moreover, with the current trend where fashion meets sporty, Nike needs to make sure that its products are both comfortable and fashionable to target both the consumers that want the best sporting wear and the consumers that want Nike products to wear during daily life. Moreover, Nike should acknowledge the power of Bloggers and should think to include this more in its marketing and advertisement strategy. However, after carefully examining the various aspects of the Nike brand and i ts competitors, I can conclude that the brand is facing a bright future. Still this brand analysis is just a very small step into analysing the forces that are influencing Nike. Especially, to conduct a more useful analysis, deeper market research is needed, where consumers are answering questions. References Bloomberg TV. (2014, Oct. 22). Nike CEO Parker: Im Bullish on Relationship With Apple. Retrieved Nov. 20, 2014, from Bloomberg TV: https://www.bloomberg.com/video/nike-ceo-our-connection-to-athletes-drives-company-HTGswG72R9C6dt24shLU6w.html CSImarket. (2014). Nike sales versus its competitors . Retrieved Nov. 21, 2014, from CSImarket: https://csimarket.com/stocks/compet_glance.php?code=NKE Germano, S., Stynes, T. (2014, Sept. 25). Nike Profits Rise on Higher Footwear, Apparel Sales. Retrieved Nov. 20, 2014, from The Wall Street Journal : https://online.wsj.com/articles/nike-earnings-rise-on-higher-footwear-apparel-sales-1411677987?KEYWORDS=Nike Kondej, M. (2013). The sportswear revolution: global market. Euromonitor International . Nike, INC. . (2013). ANNUAL REPORT ON FORM 10-K. Nike . Nisen, M. (2013, Sep. 09). How Nike Solved Its Sweatshop Problem. Retrieved Nov. 20, 2014, from Business Insider: https://www.businessinsider.com/how-nike-solved-its-sweatshop-problem-2013-5 Schuman, E. (2014, Feb.). New Kicks. Retrieved Nov. 20, 2014, from Cupcakes and Cashmere: https://cupcakesandcashmere.com/fashion/new-kicks Seeking alpha . (2014, Nov. 15). Nike: Goddess Of Victory, Unstoppable Growth Business. Retrieved Nov. 20, 2014, from Seeking Alpha : https://seekingalpha.com/article/2685425-nike-goddess-of-victory-unstoppable-growth-business
Wednesday, May 6, 2020
Chapter 18 Solutions Free Essays
EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a)2deduct (b)1add (c)3add (d)1add (e)2deduct (f)2deduct (g)1add (h3deduct (i)3deduct (j)1add (k)1add (l)1add EXERCISE 18-3 (15-20 minutes) (a) Accounting income$105,000 Permanent differences: Non-deductible fines 11,000 116,000 Timing differences: Excess of CCA over amortization (16,000) Excess rent collected over rent earned? 24,000 Taxable income$124,000 Current income taxes ââ¬â 30% $37,200 (b) Deductible Balance(Taxable)Future TaxCurrent SheetTemporaryTax AssetLong- AccountDifferencesXRate(Liability)Term PP E($16,000)*30%($4,800) LT Unearned Rent revenue 24,00030% 7,200C Future income tax asset, Dec. 31, 20092,400 Future income tax asset before adjustment 0 Incr. in future income tax asset and future income tax benefit for 2009$2,400 *Carrying amount and tax basis are not given in the exercise, only the net difference (c)Current Income Tax Expense37,200 Income Tax Payable37,200 Future Income Tax Asset? 7,200* Future Income Tax Benefit2,400 Future Income Tax Liability? 4,800* *or a net debit to Future Income Tax Asset of $2,400 Because of a flat tax rate, these totals can be reconciled: $24,000 ââ¬â $16,000) X 30% = $7,200 + ($4,800). We will write a custom essay sample on Chapter 18 Solutions or any similar topic only for you Order Now EXERCISE 18-3 (Continued) (d)Income before income taxes$105,000 Income tax expense Current$37,200 Future benefit? (2,400)? 34,800 Net income$70,200 (e) Divided by Accounting @ 30% Income Accounting income $ 105,000 31,500 30. 0% Non-deductible fines 11,000 3,300 3. 1% 34,800 33. 1% Effective tax rate ($34,800/$105,000)33. 1% (f)Current assets Future income tax asset$7,200 Non-Current liabilities Future Income Tax Liability4,800 EXERCISE 18-9 (15-20 minutes) (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Warranty liability($130,000)$0 $130,000 25%$32,500 Future income tax asset, December 31, 200832,500 Future income tax asset before adjustment 0 Increase in future income tax asset and future income tax benefit for 2008$32,500 Future years Total200920102011 Deductible temporary difference Warranty liability $130,000 $50,000 $35,000 $45,000 Tax rate enacted for the year 25%25%25% Future tax asset $32,500 $12,500 $8,750 $11,250 EXERCISE 18-9 (Continued) (b)2008 Accounting income$135,000 Permanent differences:-0- Timing difference: Warranty expense warranty costs incurred 130,000 Taxable income 265,000 Current income taxes ââ¬â 25%$66,250 (c) Current Income Tax Expense66,250 Income Tax Payable 66,250 Future Income Tax Asset32,500 Future Income Tax Benefit32,500 (d)Income before income taxes$135,000 Income tax expense Current$66,250 Future benefit? (32,500) 33,750 Net income$101,250 EXERCISE 18-15 (40-45 minutes) (a) Basic Calculations of Capital Cost Allowance, Amounts and Balances: C-B (A)(B)A ââ¬â B(C)Timing YearBaseCCAUCCAmort. NBVDifference 2007 $600,000 X 40 % X . $ 120,000 $ 480,000 $120,000$480,000$0 2008 480,000 X 40 % 192,000 288,000 120,000360,000(72,000) 2009 288,000 X 40 % 115,200 172,800 120,000240,0004,800 2010 172,800 X 40 % 69,120 103,680 120,000120,00050,880 2011 103,680 X 40 % 41,472 62,208120,000078,528 $537,792 (b) 20072008200920102011 Accounting income $ 340,000 $340,000 $340,000 $340,000 $ 340,000 Timing difference ââ¬â (72,000) 4,8 00 50,880 78,528 Taxable income $ 340,000 $268,000 $344,800 $390,880 $ 418,528 X 34 %X 34 %X 34 %X 34 %X 34 % Income taxes payable$115,600$91,120$117,232$132,899$142,300 EXERCISE 18-15 (Continued) (c) and (d) 2007 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2007AmountBasisDifferencesRate(Liability) Property Plant Equipment$480,000 $480,000 034%$0 Future income tax asset/liability, December 31, 20070 Future income tax asset/liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2007$0 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) part (a) EXERCISE 18-15 (Continued) (c) and (d) continued 008 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Property Plant Equipment$360,000$288,000 (72,000)34%($24,480) Future income tax liability, December 31, 2008(24,480) Future income tax liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2008($ 24,480) Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) part (a) Future Income Tax Expense24,480 Future Income Tax Liability? 24,480 EXERCISE 18-15 (Continued) (c) and (d) continued 2009 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2009AmountBasisDifferencesRate(Liability) Property Plant Equipment$240,000$172,800 ($67,200)34%($22,848) Future income tax liability, December 31, 2009(22,848) Future income tax liability before adjustment (24,480) Decrease in future income tax liability and future income tax benefit for 2009$1,632 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) part (a) Future Income Tax Liability1,632 Future Income Tax Benefit? 1,632 EXERCISE 18-15 (Continued) (c) and (d) continued 2010 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2010AmountBasisDifferencesRate(Liability) Property Plant Equipment$120,000$103,680 ($16,320)34%($5,549) Future income tax liability, December 31, 2010(5,549) Future income tax liability before adjustment (22,848) Decrease in future income tax liability and future income tax benefit for 2010$17,299 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) part (a) Future Income Tax Liability17,299 Future Income Tax Benefit? 17,299 EXERCISE 18-15 (Continued) (c) and (d) continued 2011 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2011AmountBasisDifferencesRate(Liability) Property Plant Equipment$0$62,208 $62,20834%$21,151 Future income tax asset, December 31, 201121,151 Future income tax liability before adjustment (5,549) Increase in future income tax asset and future income tax benefit for 2011$26,700 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) part (a) Future Income Tax Liability5,549* Future Income Tax Asset21,151* Future Income Tax Benefit? 26,700 *Alternately, a debit to Future Tax Asset26,700 EXERCISE 18-15 (Continued) (e) 2007 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) 2008 Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) PROBLEM 18-9 Part 1. (a) Mixed tax rates Future years 20092010201120122013Total Future taxable amounts ($300) ($300) ($300) ($200) ($100) ($1,200) Tax rate enacted for the year 30%30%30%35%35% Future tax (liability) ($90) ($90) ($90) ($70) ($35) ($375) Future years 20092010201120122013Total Future deductible amounts $1,800 $1,800 Tax rate enacted for the year 30%30%30%35%35% Future tax asset ââ¬â ââ¬â ââ¬â $ 630 ââ¬â $ 630 PROBLEM 18-9 (Continued) Part 1. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant Equipment($1,200)Mixed($375) Litigation Liability1,800Mixed630 Future income tax asset, December 31, 2008255 Future income tax liability before adjustment (500) Increase in future income tax asset and future income tax benefit for 2008$755 * not given in the problem Part 1. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Asset/Liability755 Future Income Tax Benefit755* *Alternately: Future Income Tax Asset630 Future Income Tax Liability125 Future Income Tax Benefit755 PROBLEM 18-9 (Continued) Part 2. (a) Mixed tax rates Future years 2009201020112012Total Future taxable amounts ($400) ($400) ($400) ($400) ($1,600) Tax rate enacted for the year 30%30%30%35% Future tax (liability) ($120) ($120) ($120) ($140) ($500) Future years 2009201020112012Total Future deductible amounts $3,000 $3,000 Tax rate enacted for the year 30%30%30%35% Future tax asset ââ¬â ââ¬â $900 ââ¬â $900 PROBLEM 18-9 (Continued) Part 2. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant Equipment($1,600)Mixed($500) Litigation Liability3,000Mixed900 Future income tax asset, December 31, 2008400 Future income tax asset before adjustment 600 Decrease in future income tax asset and future income tax expense for 2008$200 * not given in the problem Part 2. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Expense200* Future Income Tax Asset200* *Alternately: Future Income Tax Expense200 Future Income Tax Asset300 Future Income Tax Liability500 PROBLEM 18-9 (Continued) (c) Part 1 ââ¬â All balance sheet related accounts are non-current Pirates Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$255 Part 2 ââ¬â All balance sheet related accounts are non-current Eagles Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$400 PROBLEM 18-12 (a)2007 Income Tax Refund Receivableââ¬â20047,500 ($25,000 X 30%) Income Tax Refund Receivableââ¬â200518,000 ?($60,000 X 30%) Income Tax Refund Receivableââ¬â200632,000 ($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($210,000 ââ¬â $25,000 ââ¬â $60,000 ââ¬â $80,000 = $45,000) ($45,000 X 40% = $18,000) 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 ââ¬â $45,000) X 40%] Future Income Tax Expense18,000 Future Income Tax Asset18,000 ($18,000 ââ¬â $0) 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 PROBLEM 18-12 (Continued) (b)One or more income tax refund receivable accounts totalling $57,500 will be reported under current assets on the balance sheet at December 31, 2007. This type of receivable is usually listed immediately above inventory in the current asset section. This receivable is normally collecà ¬tible within two months of filing the amendment to the tax returns reflecting the carryback. A future income tax asset of $18,000 should also be classified as a current asset because the benefits of the loss carryforward are expected to be realized in the year that immediately follows the loss year, which means the benefits are expected to be realized in 2008. A current future income tax asset is usually listed at or near the end of the list of current assets on the balance sheet. Also, retained earnings is increased by $75,500 ($57,500 + $18,000) as a result of the entries to record the benefits of the loss carryback and the loss carryforward. (c)2007 Income Statement Operating loss before income taxes($210,000) Income tax benefit Current benefit due to loss carryback$57,500 Future benefit due to loss carryforward? 18,000 75,500 Net loss($134,500) (d)2008 Income Statement Income before income taxes$70,000 Income tax expense Current$10,000a Future? 18,000? 28,000 Net income$42,000 a [($70,000 ââ¬â $45,000) X 40%] PROBLEM 18-12 (Continued) (e)2007 Income Tax Refund Receivableââ¬â20047,500 ($25,000 X 30%) Income Tax Refund Receivableââ¬â200518,000 ($60,000 X 30%) Income Tax Refund Receivableââ¬â200632,000 ?($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Although the tax benefit is not recognized in the accounts, Mearat Inc. has a tax loss carryforward of $45,000 which should be disclosed. 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 ââ¬â $45,000) X 40%] 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 (f)2007: entry for current taxes ââ¬â no change 2007: if a valuation allowance is used, the full benefit and future tax asset related to the tax loss carryforward is recognized and then offset by the allowance, as follows. Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($45,000 X 40% = $18,000) Problem 18-12 (f) (Continued) Future Income Tax Expense18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value)18,000 ($18,000 ââ¬â $0) 2008: entry for current taxes ââ¬â no change 2008: because the tax loss carryforward has now been used, both the amount in the future tax account and in its allowance account must be removed, as follows. Future Income Tax Expense (Due to Use of Loss Carryforward)18,000 Future Income Tax Asset18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Benefit (from Adjustment of Allowance)18,000 Alternatively, one entry could have been made: Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Asset18,000 2009: No change to part (e) entry. (g)2007 Income Statement Operating loss before income taxes($200,000) Income tax benefit Current benefit due to loss carryback? 57,500 Net loss($142,500) 2008 Income Statement Income before income taxes$70,000 Income tax expense ââ¬â Current a 14,000 Net income$56,000 a [($70,000 ââ¬â $35,000) X 40%] PROBLEM 18-12 (Continued) h)Using the valuation allowance instead of applying the reduction in value directly does not have any impact on cash flows. The use of the contra allowance simply permits the recording of the full benefits associated with all future deductible amounts in the asset account. This facilitates tracking for management purposes. It has no use for financial reporting purposes except, perhaps, for the transparency of the information. Readers can see the total possible benefits and the extent to which management has judged they will not be realized. Use of the allowance has no impact on cash flows. How to cite Chapter 18 Solutions, Essay examples
Saturday, May 2, 2020
Lid free essay sample
She had me start by reading the twelve-page list of prospective card receivers. The Reverends Davis, I shouted into her ear with a low-pitched voice. I noticed black hairs sprouting from her chin. Whiskers. Gravity caused the skin on her chin and neck to hang a roosters wattles. Speak at a lower decibel level, she reminded me, while fiddling with her hearing aid. She sat tall, her fingers contorted and thick as sausages folded neatly in her lap, waiting to correct my next mispronunciation. I read off strange names, A.B.C. Whipple and Mrs. Crosby Beady, to which she would respond, Dead, or She didnt send me one last year, so cross her off the list. After I updated The List she gave me a tour of her house, proudly pointing out the Books by Friends collection in her library; she told me I would be doing more with that next week. We will write a custom essay sample on Lid or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page She led me up the stairs, eager to show me Bernies room. Bernie turned out to be a cab driver living in her attic. She showed me her piano by the window, sat down, and began humming loudly, producing the occasional trill. A man had attempted to rob her the previous night and the neighbors thought he was living in her shed; she wanted me to check. I told her it was time for me to go home. She led me to her front door, disappointed, and spread her arms wide to say goodbye. I didnt want to hug her. I thought old ladies were supposed to be cute. Not Lid. Sunday afternoon arrived too quickly. I considered not ringing her doorbell. Shed probably forget I was supposed to come, but I felt guilty so I pressed. She invited me in and offered me stale vanilla wafers and Tang. Her dog Mavis kept tailing me and licking my legs. I typed up the new list on her 1986 Macintosh Plus and put snowman address labels on the cards, if you could call a picture of a clear blue Jersey sky and a barn roof a C hristmas card. The caption read, Happy Holidays! My house is undergoing construction! When I finished, Lid had a new task for me: categorize each book in her library; shelve appropriately. I didnt understand the Dewey Decimal System. Im afraid of being useless, or trading in my independence for a First Alert necklace and a room at a home. At the Franklin Institute, my teacher made everyone see what wed look like at age 75 using an age progressor machine. I pretended I had to go to the bathroom. When my Brownie Troop sang Christmas carols at a nursing home, I hid in the back row. At age ninety-four, Lid is so full of life. I dont want to live my life fearing my birthday or wrinkles. I didnt realize how much I meant to her. After I complete a simple task of finding the map of South Carolina in her map drawer, she squeals, and her whole face lights up. I would never have been able to do that without you, she gushes. What she doesnt know is that I look forward to next week when I sta rt addressing this years Christmas cards.
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