A comparison between US GAAP and German HGB

A comparison between US GAAP and German HGB A comparison between US GAAP and German HGB By January 2014 Supervisor: PERMISSION TO STORE RESEARCH PAPER IN LIBRARY AND MAKE AVAILABLE FOR USE I, Claudiu Ghiuzan, do hereby irrevocably consent to and authorize the Library of University of Applied Management Studies, Mannheim, to file the attached Research Paper entitled: â€Å"A comparison between US GAAP and German HGB†, and make such paper available for use, circulation, and reproduction by Library users at the University of Applied Management Studies, Mannheim. I state at this time that the contents of this paper are my own work and completely original. ____________________________________________ (Signature) _______________________________________________ (Date) Chapter 1 1. Introduction When the multinational enterprises work with different accounting systems it might be possible to come with different results at the end of the year. This is the case of Siemens AG with the annual report from 2000. The German corporation ´s stock has been traded on the NYSE (New York Stock Exchange) and according to their report from US GAAP (General Accepted Accounting Principles) their net income was â‚ ¬8,860 million while on German GAAP based on the same calculations their net income was reported as â‚ ¬7,901 million. This means practically 14% more net income (Bruetsch 2003). HGB and US GAAP are different accounting systems that companies use to organize their financial statements. HGB is primary used for companies in Germany and US GAAP in United States. Basically the financial reports of the multinationals are written according to the financial standards from the country they operate. This research paper will give you an overview of the main differences between the both systems and will help you to better understand the practices used by the two important market leaders in the world. Chapter 2 2.1 Literature review 2.2 U.S. GAAP The accounting standards in United States have been first set by the AICPA (American Institute of Certified Public Accountants). In 1939 AICPA created also the Committee on Accounting Procedure and after this in 1959 it was replaced by Accounting Principles Board. In 1984 the Public Company Accounting Oversight Board (PCAOB) and the Governmental Accounting Standards Board (GASB) determined the accounting standards in U.S (PWC.com, 2012). The US GAAP is influenced basically by the Common Law of United states. 2.3 German GAAP Different from US GAAP is the German HGB or Handelsgesetzbuch, a commercial code established first in 1897 and replaced in 1938 conform the European standards. The German accounting system was used also in Austria since 1938 (Investopedia.com). There are many differences between the German and U.S. accounting standards and it seems quite important for the financial employees to know them, mostly when they work in a multinational company. Some of the major differences consist in value-added tax, capitalization of software costs, personnel restructuring, employee share purchase plans, deferred income including derivatives, maintenance accruals, unrealized gains on marketable securities and share offering costs. The following section will analyse this differences and will offer a better understanding of the terms used in German GAAP and U.S. GAAP. Chapter 3 3.1 General Analyses 3.2 Value-added tax In the German GAAP the value-added tax or VAT needs to be depreciated and the VAT recoveries recorded as other operating income. Under U.S. GAAP the capitalized VAT is considered a long-term receivable rather than plant and equipment or property. For that reason the depreciation and operating income are not recognized (Alexander et al. 2004). 3.3 Personnel restructuring Under U.S. GAAP, the estimated cost of employee separation are accrued in the period that the employee accepts the offer of termination while under German GAAP these costs are often financial on the basis of the Company when it announced the intention to reduce its workforce (Alexander et al. 2004). 3.4 Deferred income including derivatives According to U.S. GAAP the income of a company from a basic agreement is to be distributed over the duration of the agreement while under German GAAP this income is to be considered in accordance with the economic useful life (Alexander et al. 2004). â€Å"Under German GAAP, gains and losses resulting from the termination of interest rate swaps are recognized in the year of termination while according to U.S. GAAP, gains and losses on interest rate swaps accounted for as hedges are amortized over the remaining outstanding period of the interest rate swap or the remaining life of the hedged position, whichever is shorter† (Alexander et al. 2004). Under German GAAP, â€Å"the foreign currency forward contracts and options used to hedge against the currency risk involved with a planned acquisition† are accounted as a hedge without affecting net income â€Å"as an offset against the acquisition cost of the investment† while under U.S. GAAP may not be accounted for as a hedge (Alexander et al 2004). 3.5 Maintenance accruals The German GAAP requires that the cost of maintenance associated to the financial year and only the ones incurred within the first three months of the following year have been accrued at every end of the period while under U.S. GAAP, the cost of maintenance is considered in the periods incurred (Alexander et al. 2004). 3.6 Unrealized gains on marketable securities Under U.S. GAAP the marketable equity securities other than investments accounted for by equity method or marketable debt, are classified as either available for sale, or as trading, or held to maturity while under German GAAP they are generally carried at historical cost. â€Å"Securities classified as trading or available for sale are reported at fair value at the balance sheet data and held to maturity securities are reported at historical cost. Unrealized gains and losses on trading securities are recorded in net income while unrealized gains and losses on securities categorized as available for sale are recorded, net of income tax, in shareholders ´ equity† (Alexander et al. 2004). 3.7 Share offering cost The share offering costs are written as extraordinary expenses in the income statement according to German GAAP while under U.S. GAAP are charged against the proceeds of the offering (Alexander et al. 2004). Jà ¼rgen Kirsch, a professor of Finance at the University of Munster explain that the essential differences between German GAAP and U.S. GAAP are seen better at the capital markets and at investors. According to his paper in the financial structure of Germany the capital markets are less important than bank loans while in USA the capital markets are more important than banks. Furthermore the shareholder structure in USA is based on broad distribution of shares while in Germany the private investors are less important (Kirsch 2012). Looking at the basis for tax calculation and distributions we can see that USA has no influence on tax law and in Germany â€Å"tax dictates financial accounting† was abolished. The distribution rules are also different under German GAAP and U.S. GAAP. In Germany building of reserves and distribution constraints are controlled by law, and there are minimum distribution rules based on single accounts. However in USA there are almost no regulations to build reserves. The board determines the distribution and it is based on group accounts (Kirsch 2012). Another significant differences between HGB and US GAAP according to KPMG, one of the biggest professional service companies in the world, are the provisions. The provisions have different recognition criteria, different measurement criteria and different selected specific areas. 3.8 Provisions Recognition criteria Under German GAAP the provisions are based more on the principle of prudent accounting while under U.S. GAAP are recorded for legal/contractual obligations or constructive obligations. The German HGB allows also provisions where no third-party liability exist for example expense accruals, planned repairs or internal costs of the year-end closing. Under U.S. GAAP a liability must exist to a third party at the balance sheet date (KPMG, 2005). Different measurement The measurement criteria are also different. Under U.S. GAAP the amount of provision is based on best estimate while HGB allows greater flexibility and accruals could be substantially higher than under U.S. GAAP (KPMG, 2005). 3.9 Foreign currency translation The German GAAP requires that the financial statements must be recorded in the Euro currency and no other currencies are allowed. Under U.S. GAAP there is no specific currency underlined (KPMG, 2003). 4.0 Tax influences on the Balance sheet According to Grabowski ´s paper under the German GAAP the tax balance sheet and commercial balance sheet are closely connected to each other while under the U.S. GAAP there are no tax influences on the financial statement because the commercial balance sheet is separated from the tax balance sheet (Grabowski, 2012). Chapter 4 5.1 Conclusion This paper provided abroad understanding of the key differences between U.S. GAAP and German GAAP and offered a better analyse of the concepts. Even though both financial systems have some differences in the structure, the basic principles do not differ so much. We can probably say that this differences are influenced by the different laws systems of the countries. Germany for example is based on civil code which has an extensive number of regulations that should be applied to as many special cases as possible and transferred to similar cases while USA is based on common law which implies a limited number of regulations. Here the rules are applied to special cases they were invented for and are decided for individual cases by jurisdiction. After all we can say that U.S. GAAP and German GAAP are simply a combination of dependable standards and due to globalization it become necessary for multinational to understand the both systems in order to operate in this powerful economies. However in the future it might be possible that companies from both countries to report their financial data just according to one financial system. References Alexander, D., Noble, C. (2004), â€Å"Financial Accounting: An International Introduction Second Edition†, Pearson Educational Limited 2004. Available at: http://books.google.de/books?id=_oe7rGbzdBsCpg=PA406lpg=PA406dq=differences+between+hgb+and+us+gaapsource=blots=iKY7Xicu3asig=3jlQYyYW0OxDFP8HJqSepxbhPGghl=rosa=Xei=-SbgUv6gHcLcswagr4HgBQved=0CF8Q6AEwBjgK#v=onepageq=differences%20between%20hgb%20and%20us%20gaapf=true [Accessed at 23 Jan. 2014]. Bruetsch, M. (2003), â€Å"U.S. GAAP and German HGB – A comparative Approach†, Oxford Brookes University, [online]. Available at: http://www.grin.com/en/e-book/14850/u-s-gaap-and-german-hgb-a-comparative-approach [Accessed at 22 Jan. 2014]. Grabowski, P. (2012), â€Å"Die wichtigsten Unterschiede zwischen HGB, IAS US-GAAPâ€Å" [online]. Available at: http://www.petra-grabowski.de/Schulungen/Diploma_Bilanzierung/Bilanzierung-8_Unterschiede_IAS_HGB_US-GAAP.pdf [Accessed at 23 Jan. 2014]. Kirsch, H., J., †International Financial Reportingâ€Å", Institut fà ¼r Rechnungslegung und Wirtschaftsprà ¼fung Westfà ¤lische Wihelms-Università ¤t Mà ¼nster 2012, [online]. Available at: http://www.wiwi.uni-muenster.de/25/content/html_de/studieren/material/11wise_IRL_Kap1.pdf [Accessed at 22 Jan. 2014]. KPMG (2003) ‘Implementing IFRS – Extract from: IFRS compared with US GAAP and German GAAP’ [online]. Available at: http://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/IFRS-German-GAAP-O-200303.pdf [Accessed at 23 Jan 2014]. KPMG (2005) â€Å"Provisions-Significant differences between IFRS/HGB/US-GAAP† [online]. Available at: http://www.agig.de/53-2.pdf [Accessed at 23 Jan. 2014]. Investopedia (no date available), â€Å"Handelsgesetzbuch-HGB† [online]. Available at: http://www.investopedia.com/terms/h/hgb.asp [Accessed at 23 Jan. 2014]. PWC (2012), â€Å"AP: similarities and differences- 2012†, [online]. Available at: http://www.pwc.com/us/en/cfodirect/issues/ifrs-adoption-convergence/ifrs-and-us-gaap-similaries-differences-2012.jhtml [Accessed at 23 Jan. 2014]. 1

Animal Abuse

Many people have taken animals for granted since a long time. Thomas Edison once said, â€Å"Non-violence leads to the highest ethics, which is the goal of all evolution. Until we stop harming all other living beings, we are still savages. † Animal cruelty is an ongoing problem that many people disregard in today’s society. It is mainly caused by the use, neglect, and intentional mistreatment of animals, all of which can still be prevented by stricter laws, awareness, and education. It’s said that an animal dies in a laboratory every three seconds. An estimated 25 to 35 million animals are helplessly used in the United States each year for three main purposes; biomedical and behavioral research, education, and drug and product testing (Fox, 58). Animals range from mostly rodents to rabbits, cats, dogs, and monkeys. The conditions in which laboratory animals are kept in are not good at all. Cages are too small and the animals are deprived of social interaction (59). Three examples of the use of scientific research on animals are the Draize test, LD/50 test, and toy tests. The Draize test is the most common procedure to test for irritation. Animals used in this test are rabbits, mainly due to their extremely sensitive eyes. Because rabbits have no tear ducts, it makes it easier for scientists to observe because the rabbits cannot wash test materials out of their eyes. In performing this test, a rabbit’s head is placed in stock to prevent the animal from scratching or pawing at the eye in which a substance has been placed. The lower lid of one eye is pulled down and away from the eye. Then, the test substance such as nail polish remover, shampoo, or mascara is dropped into or smeared on the eye. The other eye acts as a control. Testers look for redness in the affected eye, swelling, and other signs of irritation. Corneal ulcers and blindness are often the result. After the test, the rabbits are either killed or used in another test (McCoy 47). The LD/50 test was developed in England in 1927, by a mathematician. This test is often criticized as unreliable and cruel. The objective of this test is to measure how much of a chemical is required to cause death. The majority of animals used in this test are dogs, rats, hamsters and guinea pigs. In just one single test, up to 200 animals may be used. Laboratory animals are force-fed toxic substances by a stomach tube. Then the animals are observed for two weeks or until death. The animals that survive are usually killed later, as if it’s nothing. Other procedures include the inhalation of a chemical or substance. Animals are forced to breathe the vapor or powder of a chemical or substance. Sometimes, these chemicals are applied to the skin of an animal. In all these tests, observers look for signs of poisoning, bleeding from the eyes, nose, or mouth, difficulty in breathing, tremors, paralysis, and coma (McCoy 106). Toys are often needlessly tested on animals to determine their safety. To test toy guns, manufacturers point the guns in animals’ faces and see if the plastic pieces discharged hurt the animal. Substances like modeling clay are force-fed to animals to test its toxicity. Other tests involve dropping toys on animals to see if any parts hurt them. Not only are these tests cruel, they are unnecessary. Most toy companies have new high-tech methods of testing their toys for safety without harming animals (Various Authors, 61). Animals weren’t created to entertain. Examples of this are the zoos, circuses, and rodeos. At zoos, large captive animals pace back and forth in small pens and other animals just lie around in their cages bored. Many healthy animals are snatched out of their natural habitats and brutally transferred to a cage, where they are prevented from following their most basic instincts, such as gathering food. When capturing chimpanzees, poachers usually shoot the mother and kidnap the child. After all this, statistics show that only one in ten baby chimps survive the journey to the zoo. Zoo animals also suffer from mistreatment. They lack privacy and cannot live according to their natural needs. Aquatic animals have very little water, animals that once lived in herds are alone, and animals of all types are prevented from natural mating, flying, running, climbing, and other instinctive behaviors. Animals bred in zoos are often sold to laboratories for experiments or to circuses. Some zoo animals end up in â€Å"wild game† parks or hunting preserves; where people pay thousands of dollars to shoot a lion or tiger at point-blank range (Various Authors, 64). Both the Draize test and LD/50 test should be banned. They are not only inaccurate, but the Humane Society of the United States stated that its results are of little value in diagnosis and treatment (McCoy, 49). The toy tests should just be completely banned because it is just plain mean and pointless. Many people don’t realize this but circuses are one of the greatest examples of people’s cruelty to animals. Not only are circus animals taken out of their natural habitats, they are confined in cramped cages. Sometimes they have inadequate food and drinking water. When it comes to training, they endure tight collars/muzzles and are whipped, prodded to perform senseless tricks for the sake of entertainment. Some circus animals are drugged to make them more obedient, and others have their teeth and claws removed. When circus animals have outlived their usefulness, they are usually sold to zoos, private collectors, game farms, or research laboratories. They don’t get a moment of peace, even after they are done performing (Various Authors, 65). Rodeos are basically defined as a demonstration of a person’s domination over an innocent animal, rather than their skill in riding. Rodeo animals suffer a lifetime of stress by being transported from one rodeo to another. These animals are captive performers, housed in tiny trailers and pens, then whipped into frenzy for the sake of a show. Electric prods, sticks, painful ointments, and other devices are used to enrage animals and keep them in line. Many suffer severe bruising, neck and back injuries, internal hemorrhaging, and broken bones. Several rodeos don’t even offer veterinary care to animals, which often undergo open wounds, skin infections, cracked hooves, and other maladies (Various Authors, 66). There are various and simple preventions to help stop animal cruelty. One being PETA; one of the many organizations for animal rights. PETA is responsible for ending the use of the Draize test. Their tactics consists of organizing boycotts, promoting shareholder resolutions and alerting the general public (McCoy, 47). Although the federal Animal Welfare Act was created, the animals being researched in laboratories receive little protection under this act because the United States Department of Agriculture does an inadequate job of inspecting animal research facilities, and an even worse job enforcing the law when violations are found. If this act is taken seriously, there would be fewer problems. There are countless alternatives to scientific research including non-animal laboratory tests, clinical tests on human beings, cell and tissue cultures in vitro; microorganisms and other species believed to have limited or no feeling for pain or suffering. There is also a large data base of ingredients and products that have been previously tested, as well as computer models that can provide answers in research procedures or techniques. This alternative would involve fewer animals per experiment/study and that leads to less pain and discomfort (McCoy, 52). Another easy prevention is education. Respect for animals is learned, not inborn. In reality, children have complex feeling about animals, including fear, and the potential to be cruel. Children need adults’ guidance and supervision when it comes to animals. It’s hard for children to understand because children are exposed at a young age, the stereotype of how animals are. Dogs, cats, rabbits are often portrayed as the good ones, while snakes, bears, and cheetahs are seen as the dangerous, bad guys. Despite these stereotypes, all animals are equal and should have the chance to be treated fairly. Other ways to teach children to be kind to animals are writing letters to companies that test on animals, and reading books about friendly animals (Harnack, 89). All these preventions are straightforward and simple to follow. Animal cruelty is an ongoing problem that many people disregard in today’s society. It is mainly caused by the use, neglect, and intentional mistreatment of animals, all of which can still be prevented by stricter laws, awareness, and education. Clearly, empathy is no longer understood or experienced. It is not too late to help animals who suffer every moment of their lives in unethical experiments and abuse inflicted on by humans.

French Past Imperative - Impératif passé

The French past imperative is very rare  because its usage is restricted to a single situation: it gives a command for something that must be done before a certain time.  Ã‚  Ã‚  Aie à ©crit ce rapport demain.  Ã‚  Ã‚  Have this report written by tomorrow.If you obey the instructions in the above example, when tomorrow comes the report will already be written, so the writing of it will be in the past, ergo, the past imperative. If you use the regular imperative, Écris ce rapport demain, the report wont yet be written when tomorrow rolls around: in accordance with the command, you will be writing it tomorrow. On the other hand, the careful use of a preposition can make all the difference - you could just say Écris ce rapport avant demain and avoid the past imperative altogether - probably another reason that it is so rare.  Ã‚  Ã‚  Soyez partis à   midi.  Ã‚  Ã‚  Leave / Be gone by noon.  Ã‚  Ã‚  Ayons fini les devoirs à   7h00.  Ã‚  Ã‚  Lets have our homework done by 7:00.The past imperative is kind of similar in nuance to the past infinitive, except that it indicates a command rather than a statement of fact.br/>Because the past imperative is so rare, theres really no need to learn how to use it, but you should be able to recognize it. How to Conjugate the Past Imperative The past imperative is a  compound conjugation, which means it has two parts: imperative  of the  auxiliary verb  (either  avoir  or  Ãƒ ªtre)past participle  of the main verb Note:  Like all French compound conjugations, the past imperative may be subject to  grammatical  agreement: When the auxiliary verb is  Ãƒ ªtre, the past participle must agree with the subjectWhen the auxiliary verb is  avoir, the past participle may have to agree with its direct object As with the present imperative, the past imperative has conjugations for only three grammatical persons:  tu,  nous, and  vous. Pronoun parler choisir avoir tre (tu) aie parl aie choisi aie eu aie t (nous) ayons parl ayons choisi ayons eu ayons t (vous) ayez parl ayez choisi ayez eu ayez t Pronoun sortir descendre aller venir (tu) sois sorti(e) sois descendu(e) sois all(e) sois venu(e) (nous) soyons sorti(e)s soyons descendu(e)s soyons all(e)s soyons venu(e)s (vous) soyez sorti(e)(s) soyez descendu(e)(s) soyez all(e)(s) soyez venu(e)(s)

Cultural Diversity And Its Influence On Nursing Practice...

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Why Transcultural Nursing is Necessary Madeliene Leininger was one of the first people to recognize that cultural differences influence an individual’s response to health care activities and that these cultural differences also affect experiences of well-being, health, illness, disability and death. During her career, Leininger noticed eight factors occurring in the world around her that directly impacted people of different cultures. She used these factors to frame the theory of transcultural nursing, and today, they are still relevant. She observed a sharp increase in population migration between countries across the globe. She experienced people whoShow MoreRelatedCultural Diversity And It Influence On Nursing Practice1419 Words   |  6 PagesCultural Diversity and it Influence on Nursing Practice Culture can be defined as a way of life of a group of people such as, belief, behavior, values, customs that they accept and can be passed on from one generation to another. 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Diagnosis Of Diabetes Mellitus ( Dm ) - 843 Words

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DM is etiologically divided into types 1 and 2 referring to inadequate insulin secretion and reduced insulin-driven glucose uptake in muscle cells respectively. However, the term â€Å"Non-insulin dependent diabetes mellitus† to refer to type 2 DM is no longer used because some degree of beta-cell failure leading to reducedRead MoreThe Effectiveness And Side Effect Possibilities Of The Combined Treatment For Type 2 Diabetes Mellitus Essay734 Words   |  3 PagesAssessment of the effectiveness and side-effect possibilities of the combined treatment for type-2 diabetes mellitus Diabetes mellitus (DM) is a chronic metabolic disease which is mainly caused by the abnormalities of insulin regulation to control glucose level in the blood, thus resulting hyperglycemia [1, 2]. There are currently two major distinct types of DM, namely type-1 and type-2 diabetes. 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Out of all tests performed, heart rate response to standing (EI ratio) and deep breathing (30:15 ratio) were the most common test affected in our study population. S. Aggarwal et al [41] in their study on 50 patients with non cardiac Diabetes Mellitus had demonstrated 70% of patients were tested positive for autonomic dysfunction, howeverRead MoreFactors That Influences Blood Glucose Control2932 Words   |  12 PagesAbstract Background: Diabetes is the most dangerous and common life long-health condition which affects mankind irrespective of age. Diabetes is a boon for the health care provider as it is a very demanding and complex disease. It is very essential that this killer disease must be identified early and significant treatment must be entitled to the patient as soon as it is detected. By creating a good awareness of this disease and its manifestations, the increasing number of mortality and morbidityRead MoreDiabetes Mellitus ( Dm ) Is A Metabolic Disorder Caused By Pancreatic Disorders1103 Words   |  5 PagesDiabetes Mellitus (DM) is a metabolic disorder caused by pancreatic dysfunction resulting in absence or insufficient insulin secretion. Different categories of DM are as follows; type 1 DM, type 2 DM, other specific type and gestational DM (GDM) (Huether McCance 2012). Type 1 DM is caused by autoimmune where there is no insulin production, type 2 DM happens later in life due to insulin r esistance from obesity, low level of HDL(good cholesterol), or polycystic ovary disease (Blair, 2016). OtherRead MoreThe Aspiration Of Gastric Contents777 Words   |  4 Pagesconditions (diabetes, renal and liver dysfunction, sepsis, recent trauma, acute intra-abdominal processes) and physiologic states (such as labour) can prolong gastric emptying time increasing the risk of aspiration in these patients 5. Patients with a diagnosis of Diabetes Mellitus (DM) are a particularly important group to study, since their condition is highly prevalent in the general population and may place them at increased risk of aspiration 7. One common consequence of Diabetes Mellitus (DM) is

Night World Huntress Chapter 15 Free Essays

Jez recognized them immediately-not the individuals, but the type. They were ‘wolves, and they were thugs. Somebody’s hired muscle. We will write a custom essay sample on Night World : Huntress Chapter 15 or any similar topic only for you Order Now She didn’t have her stick, but she didn’t need it. She could feel a dangerous smile come to her lips; part anticipation and part sheer fury. Suddenly she wasn’t tired, wasn’t sore, wasn’t anything but perfectly in tune with her body and dying to use it as a weapon. She launched herself like a streak of red lightning, passing Claire easily and knocking the human girl flat before landing in front of the ‘wolves. A guy and a girl. They snapped to attention in front of her, each dropping into a fighting stance. Behind her, she could hear Claire say, â€Å"Ow.† â€Å"Good morning and welcome to the Bay Area,† Jez told the ‘wolves; then she snap-kicked the girl in the face. The girl flew backward. She wasn’t out of commission, but it had wrecked the joint attack they had been about to make. The guy knew this, but he was a wolf, so instead of waiting for his partner to recover, he growled and threw himself at Jez. Oh, Goddess, this is too easy. As he drove a punch at her face, Jez turned sideways and let his fist whistle past her. Then she threw her left arm â€Å"* around his left hip, holding him in what was almost an embrace. A deadly one, though. At the same instant she slammed her left hand up to his chin, striking with enough force to stun him. He staggered in her arms, snarling. Bristly hairs erupted on his face. â€Å"Sweet dreams, Fido,† Jez said. She hooked her left leg around his right just below the knee and brought him crashing to the platform. His head hit the concrete and he went limp. Somewhere behind Jez, a sort of thin shrieking had begun. Claire. Jez ignored it, and ignored the two or three people scrambling for the stairs- avoiding the down escalator because it was right beside Jez. She was focused on the female werewolf, who was back on her feet. â€Å"Do yourself a favor and don’t even try anything,† she said, grinning. â€Å"You’re way outclassed.† The girl, who had reddish-brown hair and a feral expression, didn’t answer. She simply showed her teeth and lunged for Jez. With both hands reaching for Jez’s face. You’d think they would learn, Jez. thought. Especially after what just happened. Even as she was thinking it, her body was making the right moves. She grabbed the girl’s leading arm with both hands, then twisted, pulling her off balance. She took the girl down with a pull drop, flipping her to the platform. As soon as the girl was flat Jez locked the arm she still held and began to apply leverage against the elbow joint. â€Å"Don’t move or I’ll break your elbow,† she said pleasantly. The girl was writhing in pain, spitting and struggling and hurting herself worse. Absently, Jez noticed that Claire had stopped shrieking. She glanced up to make sure her cousin was all right and saw that Claire was on her feet, staring openmouthed. Jez gave her a reassuring nod. Then she looked back at the female ‘wolf. Now that the fight was over she had the leisure to wonder what was going on. There were plenty of people who might want to kill her, but she couldn’t think of any reason for them to target Claire. And they had been targeting her; Jez was sure of that. This was no random thing. This was two ‘wolves attacking a human right in public, in front of witnesses, as if they didn’t care who saw them. This was something planned, something important. She gave the girl’s arm a little twist, and the girl snarled wildly, glaring at Jez with reddish eyes full of animal fury and hatred. â€Å"Okay, you know what I want,† Jez said. ‘I need answers, and I don’t have much time. What are you doing here? Who sent you? And why do you want her?† She jerked her head toward Claire. The girl just glared harder. Jez applied more pressure. â€Å"Look, I can make time for this if I need to. I can do this all day. After I break this elbow I’ll do the other one. And then I’ll break your ribs, and then your kneecaps-â€Å" â€Å"Filthy halfbreed scum,† the werewolf snarled. Jez’s heart gave an odd lurch. She tried to quiet it Well, now, that was interesting. Somebody obviously knew her secret. And since they’d been going for Claire, they knew Claire was connected with her†¦. They knew about her family. Jez saw white light. She threw sudden pressure against the ‘wolfs elbow joint. The girl screamed, a sound more of anger than of pain. â€Å"Who hired you?† Jez said softly, each word coming out like a chip of ice. â€Å"Who sent you after my cousin?† She stared into the reddish eyes, trying to reach into the girl’s soul and yank an answer out of her. â€Å"Nobody messes with my family,† she whispered. â€Å"Whoever sent you is going to be sorry.† She couldn’t ever remember feeling so angry. And she was so focused on the girl, so intent, that it wasn’t until Claire screamed that she realized someone was approaching behind her. â€Å"Jez, watch out!† The yell woke Jez up. Without releasing her hold on the female ‘wolf, she turned around-just in time to see a male vampire stalking her. He must have come up the down escalator. And behind him, unbelievably, was Claire, running and getting ready for a flying tackle. â€Å"Claire, don’t!† Jez yelled. She struck the female ‘wolf once, with deadly accuracy, on the side of the jaw to knock her out. Then she sprang toward the vampire. But Claire was already grabbing him-a completely futile and foolish gesture. He whipped around and seized a handful of dark hair, and then he was holding Claire in a choke hold, putting her body between him and Jez. â€Å"One more step and I’ll break her neck,† he warned. Jez skidded to a stop. â€Å"You let go of my cousin,† she spat. â€Å"No, I really think we need to talk first,† he said, the beginnings of an ugly grin on his face. â€Å"You’re the one who’s going to give answers-â€Å" Jez kicked him. A roundhouse kick to his knees while he was busy talking. She didn’t worry about keeping it nonlethal. She only cared about breaking his hold on Claire.- It worked. He lost his grip, stumbling sideways. Jez grabbed Claire and thrust her out of the way, shouting â€Å"Run! The escalator’s right there!† But Claire didn’t run. â€Å"I want to help you!† â€Å"Idiot!† Jez didn’t have time to say that Claire couldn’t help her; could only hurt her. The vampire had recovered and was moving toward her in fighting position. He was big, probably over two hundred pounds. And he was a full vampire, which gave him the advantage of strength and speed. And he was smarter than the ‘wolves; he wasn’t just going to lunge. And Jez didn’t have a weapon. â€Å"Just keep behind me, okay?† she snarled under her breath to Claire. The vampire grinned at that. He knew Jez was vulnerable. She was going to have to keep half her attention on protecting Claire. And then, just as he was about to make an attack, Jez heard the smack of footsteps on concrete. Running footsteps, with a weird little hesitation between them, like somebody with a limp†¦. She flashed a look toward the stairs. Hugh had just rounded the top. He was out of breath and bleeding from cuts on his face. But as soon as he saw her and the vampire he waved his arms and yelled. â€Å"Hey! Ugly Undead! Your friend missed me! You want to have a try?† Hugh? Jez thought in disbelief. Fighting? â€Å"Come on, hey; I’m here; I’m easy.† Hugh was hopping toward the vampire, who was also flashing looks at him, trying to assess this new danger while not taking his focus off Jez. â€Å"You want to go a few rounds?† Hugh dropped into a boxer’s pose, throwing punches at the air. â€Å"Huh? You want to try for the title?† All the time he was speaking, he was dancing closer to the vampire, circling to get behind him. Beautiful, Jez thought. All she needed was for the vampire to shift his attention for one second-just to glance behind him once-and she could kick his face in. It didn’t work that way. Something went wrong. The vampire tried to glance behind him. Jez saw her chance and made the kick, a high kick that snapped his head back. But somehow instead of falling backward the vampire managed to blunder forward straight at her. She could easily have gotten away-except for Claire. Claire had obediently kept behind her-even when behind her meant standing right by the BART tracks, on the yellow metal squares that marked the edge of the platform. Now, as the vampire stumbled forward and Jez began to slide out of the way, she heard Claire gasp, felt Claire clutch at her wildly. She knew what had happened instantly. Claire had tried to run the wrong way and was teetering on the edge of the platform. More, she was taking Jez with her. There was a distant rumble like thunder. Jez knew she could save herself-by getting rid of Claire. She could use Claire’s body as a springboard to propel herself away from the drop. That way, only one of them would die. Instead, she tried to twist and throw Claire away from her, toward safety. It didn’t work. They both lost their balance. Jez had the strange, surprised feeling one gets in the middle of a fell-where’s the ground?-and then she hit it It was a bad fell because she was tangled with Claire. All Jez could do was try to keep Claire* away from the third rail on the far side of the track. The impact winded both of them and Jez saw stars. She could hear Hugh screaming her name. The distant thunder had become a roaring, whizzing sound, carried through the tracks underneath Jez. Down here, she could feel a rattling that wasn’t audible from above. It was a noise that filled her head and shook her body. She knew absolutely, in that instant, that they were going to die. Both of them. Crushed to pieces under the train. The white dragon would run right over them and not even know it. There was simply no chance. Claire was clinging to her desperately, clawing Jez’s arms hard enough to draw blood, and gasping in the breath for a scream. And even if Jez had been a full vampire, she couldn’t have lifted Claire the four feet to the platform fast enough. There was nothing to save them, no hope. No rescue. It was over. All of this flashed through Jez’s mind in the single instant it took her to look up and see the train bearing down on them. Its sleek white nose was only thirty feet away, and it was braking, but nowhere near fast enough, and this was it, the actual moment of her death, the last thoughts she would ever think, and the last thing she would ever see was white, white, white- Blue. It happened all at once, filling her vision. One second she could see clearly, the next the entire world was blue. Not just blue. Fiery, dazzling, lightning-shot blue. Like being inside some sort of science-fiction special effect. There was blue streaming and crackling and sizzling all around her, a cocoon of blue that enfolded her and shot past her and disappeared somewhere ahead. | I’m dead, Jez thought. So this is what it’s like. Completely different from what people say. Then she realized that she could hear a faint shrieking sound beneath her. It was Claire. They were still holding on to each other. We’re both dead. Or we’ve fallen into some kind of space warp. The rest of the world is gone. There’s just-this. She had an impulse to touch the blue stuff, but she couldn’t move because of Claire’s grip on her arms. It might not have been safe anyway. Where it flowed over her, she could feel a sort of zinging and tingling as if all her blood were being excited. It smelled like the air after a storm. And then it disappeared. All at once. Not by stages. But it still took Jez several moments to see anything, because her eyes were blinded with dark yellow after-images. They burned and danced in front of her like a new kind of lightning, and she only gradually realized where she was. On the train tracks. Exactly where she had been before. Except that now there was a huge, sleek BART train two feet in front of her. She had to tilt her head to look up at its nose? It was gigantic from this angle, a monster of white, like the iceberg that sank the Titanic. And it was stopped dead, looking as if it had always been here, like some mountainous landmark. As if it had never moved an inch in its history. People were yelling. Shrieking and yowling and making all kinds of noise. It seemed to come from far away, but when Jez looked she could see them staring down at her. They were at the edge of the platform, waving their arms hysterically. As Jez stared back at them, a couple jumped down to the tracks. Jez looked down at her cousin. Claire was dragging in huge breaths, hyperventilating, her whole body shaking in spasms. She was staring at the train that loomed over them with eyes that showed white all around. A loudspeaker was booming. One of the people who had jumped, a man in a security guard’s uniform, was jabbering at Jez. She couldn’t understand a word he was saying. â€Å"Claire, we’ve got to go now.† Her cousin just whooped in air, sobbing. â€Å"Claire, we have to go now. Come on.† Jez’s whole body felt light and strange, and when she tried to move she felt as if she were floating. But she could move. She stood up and pulled Claire with her. She realized that somebody was calling her name. It was the other person who had jumped to the tracks. It was Hugh. He was reaching for her. His gray eyes were as wide as Claire’s, but not wide and hysterical. Wide and still. He was the only calm person in the crowd, beside Jez. â€Å"Come on. Up this way,† he said. He helped her boost Claire to the platform, and then Jez scrambled up and reached down to help him. When they were all up, Jez glanced around. She knew she was looking for something-yes. There. The werewolves she’d knocked out. It seemed a hundred years ago, but they were still lying there. â€Å"The other guy got away,† Hugh said. â€Å"Then we have to get out of here fast.† Jez heard her own voice, sounding quiet and faraway. But she was beginning to feel more attached to her body. Hugh was guiding Claire toward the escalator. Jez got on the other side of Claire, and they both helped keep her on her feet. The security guy was behind them, yelling. Jez still couldn’t understand him and ignored him completely. When they reached the lower level, she and Hugh began to walk faster, pulling Claire along with them. They shoved Claire through the handicapped gate by the ticket window and vaulted over themselves. From down here, Jez could see that the train was smoking all along its bottom. White smoke that sizzled up into the muggy air. â€Å"We can’t go on the street,† Hugh said. â€Å"They’ve got cars out there.† â€Å"The garage,† Jez said. They both headed for it, a multi-story brick building that looked dark and cool inside. They were almost running with Claire, now, and they didn’t stop until they were deep within the bowels of the garage, with emptiness echoing all around them. Then Jez sagged against a brick pillar. Hugh bent over with his hands on his knees. Claire simply folded to the ground like a marionette with all its strings cut. Jez let herself breathe for a few minutes, let her brain settle down, before slowly lowering herself beside her cousin. They all looked as if they’d been in an accident. Hugh’s shirt was ripped and there was drying blood all down one side of his face. Claire’s hair was wildly disheveled, and there were scrapes and small cuts on her face and arms. Jez herself had lost a lot of skin to the tracks, and her forearms were bleeding where Claire had scratched her. But they were alive. Beyond all hope, they were alive. Claire looked up just then to find Jez gazing at her. They sat for several moments simply staring into each other’s eyes. Then Jez reached out to touch her cousin’s cheek. â€Å"It was you,† she whispered. â€Å"All that time-and it was you.† She looked up at Hugh and began to laugh. He looked back, his face pale in the semi-darkness. He shook his head and began to laugh, too, but shakily. â€Å"Oh, Goddess,† he said. â€Å"I thought you were dead, there, Jez. I thought I’d lost you.† â€Å"Not while she’s around, apparently,† Jez said, and laughed harder. She was slightly hysterical, but she didn’t care. Hugh’s laughter sounded a little like crying. â€Å"I saw that train-and there was no way it was going to stop in time. And then-that light. It just shot out-and the train hit it. It was like a physical thing. Like a giant cushion. The train hit it and it squashed and the train went slower and then it kept squashing-â€Å" Jez stopped laughing. â€Å"I wonder if the people on the train got hurt.† â€Å"I don’t know.† Hugh was sober now, too. â€Å"They must’ve gotten thrown around. It stopped so fast. But it didn’t smash. They’re probably okay.† â€Å"I just-from the inside, it looked like lightning-â€Å" â€Å"From the outside, too. I didn’t imagine it would look like that-â€Å" â€Å"I didn’t know it would be so powerful. And, think about it; she’s untrained-â€Å" There they were, an Old Soul and a vampire hunter who’d seen everything the streets had to offer, babbling like a couple of kids. It was Claire who stopped them. She had been looking from one of them to the other, getting more and more agitated. Now she grabbed Jez’s arm. â€Å"What are you guys talking about?† Jez turned to her. She glanced at Hugh, then spoke gently. â€Å"We’re talking about you, Claire. You’re the Wild Power.† How to cite Night World : Huntress Chapter 15, Essay examples

Discussion about Kentucky Fried Chicken (KFC) Fast Food Restaurant Cas

Question: Discuss about the Kentucky Fried Chicken Fast Food Restaurant. Answer: Introduction KFC or Kentucky Fried Chicken which is a fast food restaurant mainly specializes in fried chicken and the company has its headquarter at Louisville, Kentucky in United States. It is considered to be the second largest fast food restaurant chain in terms of sales after McDonalds operating globally in 115 countries though its 18000 outlets across the globe (KFC, 2016). The company operates in order to cater to the specific tastes and preferences of its customers and thus emphasizes upon facilitating its customers with high quality products and services. In this context, the operations of the company is supported by highly skilled and experienced employee base responsible for delivering efficiency in both its backstage and frontstage operations. From the analysis of the fast food restaurant operations, I observed the fact that the operations are generally divided into front of the house and back of the house operations. Where in back of the house operations, the areas involved include the purchasing of the materials, the receiving, and storage, issuing preparation of the food, service, sanitation, dishwashing, budgeting, accounting and control, the front of the house of the operations can be related to the individuals and the operations that directly interact with the customers in the dining space. Analyzing the front of the house of the operations at KFC, I became aware of the fact that the managers tend to play a major role. They emphasize upon forecasting the number of guests to be expected on a particular day and communicate the message to the kitchen. This is done by analyzing the arrival of the guests on that particular day in the previous year taking into consideration the factors like the weather conditions, day of the week, events or holidays and others (Greasley, 2008). I observed that the tables are generally 24 to 30 inches square and are placed at equal distance from each other and the tables are also capable of accommodating six people when they are spread open. Once the tables are laid and restaurant is set, the front staff members get involved in quick service meeting and then get into actions. When the guests or the customers enter the restaurant they are greeted by the hosts and they are shown the way to the table. The menus are handed over to the guests and t hey also have the provision of displaying the menus with price on the display screen. Very often, the customers are asked to wait for few minutes so the orders can be spaced out to prevent the kitchen from getting over slammed. The customers are also helped with the menus by the server, offers if any are also explained and their queries are answered. After clearly explaining the menus, the customers allowed the space to decide their menu. Once the customers decide their menu they visit the counter where they place the order and are facilitated with the receipt of the amount that they have to pay for the order placed. After that the order is taken which is again sent to the kitchen and appropiate cutlery is checked for each of the customers and the spoons are added or removed as required. The order once ready is then handed over the customers in a tray. The customers receive the tray and enjoy their menu on their preferred table. Once the customers are done with their food, they are approached by the staff members within the store and are often facilitated with the survey leaflets to collect their valuable feedbacks about their experience within the restaurant outlet (Iredell, 2007). Moreover, from the analysis, I came across that in this overall operation, the managers emphasize upon ensuring the fact that everything is functioning smoothly and are ready to help the staff members and guests in every way possible. On the other hand, I also emphasized upon analyzing the back of the house of operations of KFC. The analysis revealed the fact that the kitchen proves to be the center of production and thus needs to be run properly in order to offer good quality food and presentation so that it can be meet the goals of costing. The chefs are responsible for checking the inventory at the close to ensure sufficient quantities of food for the expected visitors. The suppliers are provided the orders one day before so that the materials get delivered. The prep cooks are assigned with their responsibilities and task the day before and the chef tends to ensure that all the menus are prepared as per the standardized recipes and entire line is ready for the service. During the service delivery, the manager acts as a caller that facilitates in controlling the ordering and expediting of the plates at the pass (Weng et al., 2016). Once the service has been delivered, the food is put away and the cleanup part is done, the par stocks are checked for the next service, orders are made and schedules of production are made and thus it acts as a never ending process. With the passage of time, I have observed that the competition in the fast food restaurant industry has increased with various players like KFC, McDonalds, Subway, Starbucks and thus it becomes important on the part of the fast food restaurants chain like KFC to not only strive towards ensuring operational efficiency, but also take into consideration the aspects like service encounter which is the main aspect that is looked upon by the customers while evaluating a service. Again if the customers are satisfied with the service encounter then it tends to have a positive significant impact on the business profitability through repeat purchases and positive word of mouth marketing. Thus, I can emphasize upon the fact that fast food restaurant should be proactive in their approach to design strategies that are capable of leading the business towards sustainable competitive advantage. Again the service encounter can be looked upon as an area where the promises made by the business are eith er kept or broken and at times it can also be referred to as the real time marketing efforts that are capable of offering high level customer satisfaction and gain customer loyalty (Zeithaml Bitner, 2008). The service encounters also facilitate the customers with the reasons and grounds to develop their perception or opinion towards the business in context to the service quality. Thus, in conclusion, I would like to focus upon the point that with each service encounter, the business has opportunity to enhance the overall satisfaction on the part of the customers. Moreover, in this context I tend to emphasize that where service encounters tend to portray the image the businesses like KFC as a quality service provider, it becomes important that the managers play a major and active role in delivering quality services. Taking into consideration the front stage operations, the managers are responsible to train to the staff members so that they acquire required skills to handle the customers and ensure efficiency in their operations (Drucker and Maciariello, 2008). Moreover, the managers are also responsible for assisting the staff members together with the customers in order to ensure the fact that operational functions are carried out in a smooth manner. They also have the roles and responsibilities of analyzing the external and internal environment to develop strategies so that the business can be led to new heights ahead of the competitors. Conclusion Thus from the above discussions, I would like to derive that a fast food restaurant is characterized with back stage and front stage operations where the managers tend to play a major role in ensuring enhanced service encounters leading to improved overall customer satisfaction. References Drucker, P. and Maciariello, J. (2008).Management. New York, NY: Collins. Greasley, A. (2008).Operations management. Los Angeles: SAGE Publications. Iredell, A. (2007). Control in Food Service Operations.Cornell Hotel and Restaurant Administration Quarterly, 4(3), pp.39-45. KFC. (2016).About - KFC: WHAT MADE us GREAT IS STILL WHAT MAKES US GREAT. [online] Available at: https://www.kfc.com/about [Accessed 13 Sep. 2016]. Weng, S., Gotcher, D. and Kuo, C. (2016). Lining up for quick serviceThe business impact of express lines on fast-food restaurant operations.Journal of Foodservice Business Research, pp.1-17. Zeithaml, V.A., Bitner M.J, (2008) Service Marketing, 2nd Edition, McGraw Hill, New York.