Apple with Porters Model and Core Capabilities - 2570 Words

Introduction Apple Inc was founded in 1976 by Steve Jobs and Steve Wozniak with another 20 employees, the company started in Steve’s garage. Apple inc and its subsidiaries or collectively Apple is a manufactures, design and owner of variety of high technology included media player, portable music player, personal computer, smart phone, tablet as well as selling the related digital products like software, network services, third party digital content and application for Apple’s products. Apple first announced new innovated laptops called the Mac book and the most important step for further success is the accessing the MP3 player with their own iPod in 2001. Moreover, they even entered the recently mobile phone industry with the Smartphone-†¦show more content†¦Currently, Apple dominates the portable music industry music market with an estimated 90% for hard disk based players, and 65% of the total portable music market. In both the personal computer and portable music markets, component costs are large part of the total hardware costs, but through Apple’s product differentiation and higher pricing they are able to counteract the price wars that usually ensue under such conditions. Finally, there are little to no exit barriers in either market, which could be advantageous in ousting some of Apple’s competition in the future. Competitive Force 2: Threat of New Entrants There are no many large companies that take the huge shares in market, who these are Dell, Hp, Compaq. There are large economies of scale in PC market, and it limits the new threat of entrants. The threat of entry, therefore, puts a cap on the profi t potential of an industry (Porter 2008 p 4). A new entrant have to create advantages to compare the old strong ones in computer market. And that is not the only one barrie which limits new entrant, patents of forms are legal barriers where late rival can not be competitive giant. The more patents on personal computer designs, the more competitive the leaders can get, which is not an easy for new entrant and get over with out huge amount of start-up capital in the modern market. Moreover, basically, there are two mainShow MoreRelatedAnalysis of Apple Inc According to Porters Five Forces1426 Words   |  6 PagesThe Apple Company According to Porters Five Forces Introduction: Apple, Inc. is widely recognized as one of the most innovative technology firms in the world. It owes much of this reputation to the identity of its leadership, and particularly to the sweeping changes wrought by the re-emergence of company co-founder Steve Jobs. For its remarkable influence, its exemplary leadership and its constant evolution as a researcher and developer of technological innovations, Apple is an ideal multinationalRead MoreMicrosoft Corporation : The First Computer Programming Language1519 Words   |  7 PagesCorporation, 2016). 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Biblical Allusions in Charlotte Brontes Jane Eyre Essay

Biblical Allusions in Charlotte Brontes Jane Eyre One Sunday evening, shortly after Jane arrives at Lowood School, she is forced to recite the sixth chapter of St. Matthew as part of the daily lesson (70; ch. 7). This chapter in Matthew states, Therefore take no thought, saying, What shall we eat? or, What shall we drink or, Wherewithal shall we be clothed? / (For after all these things do the Gentiles seek:) for your heavenly Father knoweth that ye have need of all these things. / But seek ye first the kingdom of God, and his righteousness; and all these things shall be added unto you. (31-33) Although these words are not stated overtly in the text, they aptly fit Janes situation. Cast off from the Reed household, Jane is†¦show more content†¦Historian Hugh McLeod, in Religion and Society in England, 1850-1914, writes that Protestants believed that the Bible should be in every home, and that it should be read every day (192). Although the different sects of Protestantism were varied throughout the Victorian era, almost all agreed that the Bible should be seen as the authoritative word of God (McLeod 100). In many upper-class families, the head of the household usually read from the Bible aloud while everyone else gathered around to listen, and even homes where no one could read displayed Bibles proudly. The Bible had appeals for different people. Bronte uses the Bible in Jane Eyre to develop her characters. Some members of society used the Bible to guide their lives, believing that it held all the answers for existence in this life and the next. Others just enjoyed the tales: The Bible provided an inexhaustible supply of dramatic stories, colourful characters, and memorable sayings, to which keen readers repeatedly returned as their own experience provided parallels with what they had read (McLeod 108). Even children were familiar with Biblical stories. As McLeod writes, Education in Sunday Schools, church day schools or Board Schools ensured that almost everyone had at least some knowledge of the Bible (107). Religious historian L. E. Elliott-Binns, in Religion in the Victorian Era, writes that Sunday schoolsShow MoreRelatedReligious Foreshadowing in Jane Eyre by Charlotte Bronte Essay832 Words   |  4 PagesReligious Foreshadowing in Jane Eyre by Charlotte Bronte Charlotte Brontà « uses several different symbols to foretell events that occur in Jane Eyre. For example, Brontà « uses birds to represent freedom, for which Jane longs and finally finds by the end of the novel. Fire is another symbol used by Brontà «: When Bertha sets Rochesters bed on fire, The image of fire might symbolize signifying first sinfulness, then rebirth (Vaughon). The symbolism most fascinating, however, is the way in whichRead MoreUse of Allusion in Jane Eyre2589 Words   |  11 PagesALLUSION IN JANE EYRE This paper will focus on the use of allusion that Bronte has made in her novel Jane Eyre. The novel is written in first person. The novel has in it elements of the gothic. The gothic novel is an amalgamation of romance and terror. The tradition started with Horace Walpole’s novel ‘the castle of Otronto’. Bronte uses elements of this tradition in Jane Eyre. Jane Eyre digresses from the other novels, writtenRead MoreReview Of Charlotte Bronte s Jane Eyre 10879 Words   |  44 PagesNotes Jane Eyre Background of author Name: Charlotte Bronte Birth/Death: April 21, 1816 to March 31,1855 Facts that connect: Mr. Brocklehurst is based off the Reverend Carus Wilson, the man who ran Cowan Bridge. Bronte lost two of her sisters, Mary and Elizabeth, to tuberculosis at Cowan Bridge. Bronte s brother, Patrick, became addicted to drugs and alcohol before he died. Similarities: She, along with her three sisters, was sent to the Clergy Daughters School at Cowan Bridge. Charlotte Bronte

Australian Requirements for Business Combinations

Question: Critically evaluate the Australian requirements for accounting for business combinations. In your discussion you should specifically address the following issues: Exclusions from the scope of Accounting Standard AASB3 Business Combinations. The implications of the requirement to use the acquisition method of accounting for business combinations The identification of an acquirer in a business combination The determination of fair values of assets in a business combination The reasons for the choice of fair value to measure assets and liabilities acquired in a business combination The nature and treatment of goodwill or bargain purchase arising on a business combination. The two different ways in which a business combination can be accomplished. Answer: Australian requirements regarding business combination transaction are prescribed in AASB 3 Business Combination. This standard describes accounting treatment and recognition and measurement related to business combination transaction. Motive of this standard to provided comparability, relevancy and fair view of information and disclosure made by reporting entity in reporting of business combination transaction in financial statements. (AASB, 2015) For this solution we are providing some key points related to this standard these key points with description are as follows: This standard excluded following transactions from the scope of application: Transaction related to combination of two companies which are under same control. Transaction related to purchase or acquisition of assets under asset acquisition and this acquisition does not qualify definition of business combination. (Investopedia. n,d,) Transaction related to combined arrangement by two entities are reporting by them in their financial statements Australian standard requires that following must be complied to apply acquisition method: This standard says that to apply acquisition method first recognize which is the entity which obtained control by acquiring interest in other company. When this buyer buys interest in other company then this date is called acquisition date so it is necessary to identify that date because this date has very relevance in applying this standard. Buyer should indentify that which assets and which liabilities have been taken by him because only those assets and liabilities will be considered which have been bought in business combination. If any assets or liability was acquired in other acquisition like asset acquisition then it will not be considered. If Buyer Company has not acquired all the assets and liabilities then it will also recognize the share of non controlling interest in company. After recognizing the acquired property or liabilities now it must be know that at which value those will be valued and recorded in buyers books of accounts. Since every company has its own valuation model so it is fair to use fair value for measuring the acquired properties and liabilities. There are some exceptions for measurement and recognition principle and these exceptions should be treated according to their respective standards. When any equity interest is acquired in any company then this acquisition may be on loss or gain. If buyer pays more that value of net assets then it is considered as payment ofr goodwill and if it pays less than acquired net assets then it is called gain on bargain purchase. So it is compulsory to find out what is the value of goodwill or gain on bargain purchase on business combination transaction. So above are the basis requirements which must be followed by reporting entity while applying this standard in business combination transaction. It must disclose fact regarding the business combination transaction. Determination of buyer or acquirer in business combination transaction: To apply this standard successfully it is necessary to know that which entity is Buyer Company because it is responsibility of Buyer Company to apply this standard and fulfill the entire requirements. A company which buys properties or liabilities of another company is called as buyer or Acquirer Company. This company has strong position in compare to other company has power to control the other company. This company is normally big in size and has sufficient financial position to buy other company. It may be a company which has equity interest in Acquiree Company already but not in majority or it may be a company which acquires fresh equity interest in this company. This company will apply all the requirements related to acquisition method and will fulfill all the conditions. (Accounting learning, n.d.) Measurement of identifiable assets and assumed liabilities on fair value: As we described above it is necessary to know that at which value acquired properties and liabilities will be measured and will be shown in books of accounts of Acquiree Company hence fair value is used as measurement principle to measure these all acquired assets and assumed liabilities. Since all companies may use different accounting principles and accounting policies regarding recording of assets or liabilities and their measurement hence fair value method is used because this method is not affected by any accounting principle and accounting policies and every company accepts this method. Fair value is value which is decided by market condition and demand and supply rule and it denotes value at which any article or thing can be exchanged between two unknown party and both the parties are equally agreed at that price. (Perera, N., n.d.) Why assets and liabilities are valued at fair value only: We need to find out the value of properties and liabilities at which valuation of business combination transaction can be done without any conflict and adjustment. Since all the companies may use different valuation model and accounting policies so it is required to make uniformity in recognition of these properties and liabilities. Hence we used fair value method as this method is free from any adjustment and any company may opt without any adjustment. In this method value is decided by analyzing the position of asset, its life, location etc. and then two knowledgeable persons enter into an agreement to exchange this asset for a consideration which is agreed by every person. (Way, J.n.d.) In accounting world fair value method has very importance because in every valuation method it is first preference of person who values these assets and liabilities for valuation of assets and liabilities. This method considers the present and future position of assets and liabilities and then estimates the approx right value of such asset or liability. Accounting treatment of goodwill and gain on purchase according to this standard: When any equity interest is acquired in any company then this acquisition may result into gain or loss. (Mirzayav, E., 2016) If consideration paid for acquisition is more than acquired properties and liabilities then it will be considered as goodwill. This goodwill be treated as intangible assets in buyers books of accounts and will be shown in balance sheet. (Damodaran, A., 2012) Further it may be possible that Seller Company is under pressure to sale its business and then it may be agree to sell its business at lower price so in this case consideration will be lesser than value of acquired net worth of seller company. Apart from this condition sometimes there is no consideration for business combination then in this case also gain on bargain purchase is possible. So this is the excess of acquired net worth of Seller Company over the consideration paid by Buyer Company. This gain on bargain purchase is shown in income statement for the year in which business combination was completed. (Fazal, H., 2011) Business combination can be carried out in following ways: First is that business combination can be accomplished without consideration. Seller and buyer sign an agreement only and Buyer Company does not pay any amount for such acquisition. This happens sometime because it may be possible that buyer company repurchases its own shares again from Seller Company or both parties only sign the contract of acquisition and there is no combination in actual condition. Second is that business combination can be completed in stages like buyer company holds share in Seller Company already but shares are not in majority but now it acquires business in majority and this will be called as business combination transaction. References Fazal, H., 2011, What is Negative goodwill and its accounting treatment? Damodaran, A., 2012, Acquisition Accounting II: Goodwill, more plug than asset, Perera, N., n.d., THE FAIR MOVE:THE TREND TOWARDS FAIR VALUE ACCOUNTING, Way, J., n.d., Advantages or Disadvantages of Fair Value Accounting, AASB, 2015, Business Combinations, Investopedia, n.d., Asset Acquisition Strategy.

Servo Motors free essay sample

Servo motor This is a small motor in a C-band dish feed assembly. This motor selects whether vertical or horizontal polarization is to be received. Servo motor A Servo is a small device that has an output shaft. This shaft can be positioned to specific angular positions by sending the servo a coded signal. As long as the coded signal exists on the input line, the servo will maintain the angular position of the shaft. As the coded signal changes, the angular position of the shaft changes. Three basic types of servo motors are used in modern servosystems: ac servo motors, based n induction motor designs; dc servo motors, based on dc motor designs; and ac brushless servo motors, based on synchronous motor designs. Figure 9 Typical dc servo motor system with either encoder or resolver feedback. Some older servo motor systems use a tachometer and encoder for feedback. Servomotor Applications 45 ratings | 3. We will write a custom essay sample on Servo Motors or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 49 out of 5 [pic]Print Table of Contents 1 . Press Feed 2. In-line Bottle Filling 3. Precision Auger Filling System 4. Label Applications 5. Random Timing Infeed System 6. Buy the Book Press Feed You will get a better idea of how servomotors and amplifiers operate if you see some ypical applications. Figure 11-90 shows an example of a servomotor used to control a press feed. In this application, sheet material is fed into a press where it is cut off to length with a knife blade or sheer. The sheet material may have a logo or other advertisement that must line up registration marks with the cut-off point. In this application the speed and position of the sheet material must be synchronized with the correct cut-off point. The ball-screw mechanism is also called a lead screw. When the motor turns the shaft of the ball crew, the carriage will move horizontally along the length of the ball-screw shaft. This movement will be smooth so that each of the nozzles can dispense product into the bottles with little spillage. The servo drive system utilizes a positioning drive controller with software that allows the position and velocity to be tracked as the conveyor line moves the bottles. A master encoder tracks the bottles as they move along the conveyor line. An auger feed system is also used Just prior to the point where the bottles enter the filling station. The auger causes a specific amount of space to be set between each bottle as t enters the filling station. The bottles may be packed tightly as they approach the auger, but as they pass through the auger their space is set exactly so that the necks of the bottles will match the spacing of the filling nozzles. A detector is also in conjunction with the dispensing system to ensure that no product is dispensed from a nozzle if a bottle is missing or large spaces appear between bottles. FIGURE 11-91 Application of a beverage-filling station controlled by a servomotor. (Courtesy 01 Electro-craft, A Rockwell Automation Business. ) The servo drive system compares the position of the bottles from the master encoder o the feedback signal that indicates the position of the filling carriage that is mounted to the ball screw. The servo drive amplifier will increase or decrease the speed of the ball-screw mechanism so that the nozzles will match the speed of the bottles exactly. Precision Auger Filling System A third application for a servo system is provided in Fig. 11-92. In this application a large tilling tank is used to till containers as they pass along a conveyor line. T material that is dispensed into the containers can be a single material fill or it can be one of several materials added to a container that is dumped into a mixer for a lending operation. Since the amount of material that is dispensed into the container must be accurately weighed and metered into the box, an auger that is controlled by a servo system is used. The feedback sensor for this system can be a weighing system such as the load cell discussed in earlier chapters. The command signal can come from a programmable controller or the operator can enter it manually by selecting a recipe from the operators terminal. The amount of material can be different from recipe to recipe. FIGURE 11-92 Application of a precision auger filling station controlled by a servomotor. Courtesy of Electro-craft, A Rockwell Automation Business. ) The speed of the auger can be adjusted so that it runs at high speed when the container is first being filled, and the speed can be slowed to a point where the final grams of material can be metered precisely as the container is filled to the proper point. As the price of material increases, precision filling equipment can provide savings as well as quality in the amount of product used in the recipe. Label Applications The fourth application has a servomotor controlling the speed of a label-feed mechanism that pulls preprinted labels from a roll and applies them to packages as hey move on a continuous conveyor system past the labeling mechanism. The feedback signals are provided by an encoder that indicates the location of the conveyor, tach generator that indicates the speed of the conveyor, and a sensor that indicates the registration mark on each label.