MCM sonar technology :: essays research papers

ABSTRACTSearching for mines is a time consuming and relatively hazardous motion that is heavily weighted in the favour of the miner if the defending force has not prepared the battlespace beforehand. In simple terms, if the environment in which the enemy is potential to launch a mine attack is known, and the defending forces are familiar with the sink in conditions then the enemy mines are more easily localised and by and by eliminated. The method of achieving this familiarity with the environment is known by a descend of terms but most commonly use is Q- highway Survey or just Route Survey. From the introduction of minehunting sonars in the 60s Navies have been interested in developing databases of the minelike bottom objects with theareas that they may operate the battlespace. These efforts have been plagued by a number of fundemental equipment and philosophical problems. Apart from the difficulties faced with precisely positioning the mine-like objects on the bottom the gen eral navigation and plotting accuracies of the vessels was very poor. This contributed to so great a lack of self-confidence by succeeding vessel commanders about the validity of the database of bottom objects that the databases invariably failed. The failure of a MCM database is catastrophic for the defenders, after an attack, as it means that all bottom objects would need to be reinvestigated to prove they were not mines.Even in moderately cluttered bottom conditions such as in harbours or approaches where there may be 300-400 objects per kilometer of 600m wide channel the investigation and discrimination of all these objects would involve a speed of advance for the dedicated minehunting vessel of less than iodine knotThere had to be a more efficient way. In the early 80s the sidescan sonar systems were being supplemented by the fabulously decent 286 computers. This allowed the sonar signal to be digitised, displayed on a screen and recorded to magnetic medium then stored.This opened the way for the sidescan sonar to be used to define the battlespace. The first generation systems have done a quite good job of achieving the aims when employed by efficient, well trained crews. However, this has been the exception kinda than the rule, and the quality of the data so far collected probably less than optimum. In addition the storage of this early data was invariably based on the basis of positioning all the minelike contacts geographically and a consequent lack of care with storage of the original sonar data.

The Characters, Setting, and Symbols of Heart of Darkness, by Joseph Co

Beyond the shield of civilization and into the depths of a primitive, untamed frontier lies the true feeling of the human soul. It is in the midst of this savagery and unrelenting danger that mankind confronts the brooding nature of his inner self. Joseph Conrads novel, Heart of Darkness, is the story of one mans cleverness into life as he embarks on a voyage to the edges of the world. Here, he meets the bitter, yet enlightening forces that eventually shape his outlook on life and his throw individuality. Conrads portrayal of the characters, setting, and symbols, allow the reader to reflect on the true nature of man. The two main characters in Heart of Darkness, Marlow and Kurtz are used to give the true nature of man, that is, the capacity for good and evil within humanity. The central character is a thirty two year old sailor, Charlie Marlow. Marlow is the primary fibber in the novel, therefore his thoughts, opinions, experiences and revelations, shape the entire novels them es and the value system put forward. Marlow illustrates how forces of light and darkness serve to weave the human soul unneurotic thus, essentially how good and evil are reflected in an individual. This is particularly important regarding the construction of Marlow, who is essentially a biased narrator, and a product of his European upbringing. An poser is his inability to deal with the dying natives at the grove of death, offering a native a biscuit as an apparent kind gesture. nonetheless this is only due to him not being confronted with situations like this previously where his own values, and the whole premise behind colonialism, the exploitation is revealed. The patriarchial views of women he displays also outline the basis of Marlow and the a... ...o man can live on the island without becoming a brutal savage. Inside his heart lies the raw evil of untamed lifestyle (Heart of Darkness A systematic paygrade). Works Cited The Congo Created December 07, 1995. Web. 23 Febru ary 2007.Conrad, Joseph. Heart of Darkness. New York Penguin, 1999. Print. The Fear Created December 07, 1995. Web. 9 February 2007. Heart of Darkness A systematic evaluation of the darkness inherent in mens souls The Perfect Native Created December 07, 1995. Web. 12 February 2007. The Setting Created December 07, 1995. Web. 12 February 2007. Works ConsultedGoonetilleke, D.C.R.A. Heart of Darkness Overview. publications Resources from Gale. Gale, 1994. Web. 18 February 2007.Loe, Thomas. Heart of Darkness Overview. Literature Resources from Gale. Gale, 1991. Web. 12 February 2007.

Civil War Reconstruction :: essays research papers

AP American HistoryThe chairwoman versus CongressThe President and carnal knowledge both had divergent reconstruction programs for the southwestern. These different arguments were based on different beliefs and different self interests. The President firmly believed on a soft-on-south reconstruction plan while sexual relation believed that the south should be economic ally, socially, and governmentally reconstructed. Both President capital of Nebraska and President Johnson both believed that the war was fought over the succession of the south and because the north won, the south never actually succeeded. This resulted in their reconstruction plan to be in truth kind to the south. They needed for each southern state to have 10 percent of their voters pledge allegiance to the union. This plan allowed for the southern Black Codes. These were instituted to keep the blacks as a like labor force as well as an inferior race. If the south followed this plan then they would be rejoi ned into the union.Congresss reconstruction plan for the south was much more rigorous. The congress didnt believe that 10 percent allegiance was enough, so they urged for that number to become 50 percent. Also, the republican dominant congress believed that the souths reconstruction should give greater manhood suffrage towards blacks. Also, congress fe ard that now that the south had rejoined, republicans no longer would be the dominant political power in congress. Under the Presidents plan the southerners would have been allowed to rejoin congress, taking power away from northern congressman. So, to solve all of these problems congress instituted the 14th Amendment. In this Amendment ex-slaves were made citizens, states could no longer deny eligible citizens the right to vote, those who rebelled no longer could hold office, and debts incurred in aid of rebellion are void. Congress utilise this Amendment to deprive many southerners of political power as well as to try and reform th e south socially. Also, congress planned their rough-cut reconstruction with the reconstructive memory Act. This act split the south into 5 military districts headed by a Union general. Also, 10s of thousands of Union solders were disfranchised. Finally full manhood suffrage was part of this act. Fearing that unrivalled day the congress would be democratically controlled congress also created the 15th Amendment to give suffrage for blacks. This Amendment as well as all of the acts congress move above were all ways in which congress attempted to socially reform the south.The reconstruction plan for the President and the reconstruction plan for Congress resulted in the two of them becoming involved in a conflict with each other.Civil War Reconstruction essays research papers AP American HistoryThe President versus CongressThe President and congress both had different reconstruction plans for the south. These different arguments were based on different beliefs and different self interests. The President firmly believed on a soft-on-south reconstruction plan while congress believed that the south should be economically, socially, and politically reconstructed. Both President Lincoln and President Johnson both believed that the war was fought over the succession of the south and because the north won, the south never actually succeeded. This resulted in their reconstruction plan to be very kind to the south. They required for each southern state to have 10 percent of their voters pledge allegiance to the union. This plan allowed for the southern Black Codes. These were instituted to keep the blacks as a cotton labor force as well as an inferior race. If the south followed this plan then they would be rejoined into the union.Congresss reconstruction plan for the south was much more rigorous. The congress didnt believe that 10 percent allegiance was enough, so they urged for that number to become 50 percent. Also, the republican dominant congress believed that the souths reconstruction should give greater manhood suffrage towards blacks. Also, congress feared that now that the south had rejoined, republicans no longer would be the dominant political power in congress. Under the Presidents plan the southerners would have been allowed to rejoin congress, taking power away from northern congressman. So, to solve all of these problems congress instituted the 14th Amendment. In this Amendment ex-slaves were made citizens, states could no longer deny eligible citizens the right to vote, those who rebelled no longer could hold office, and debts incurred in aid of rebellion are void. Congress used this Amendment to deprive many southerners of political power as well as to try and reform the south socially. Also, congress planned their harsh reconstruction with the Reconstruction Act. This act split the south into 5 military districts headed by a Union general. Also, 10s of thousands of Union solders were disfranchised. Finally full manhood suffra ge was part of this act. Fearing that one day the congress would be democratically controlled congress also created the 15th Amendment to give suffrage for blacks. This Amendment as well as all of the acts congress committed above were all ways in which congress attempted to socially reform the south.The reconstruction plan for the President and the reconstruction plan for Congress resulted in the two of them becoming involved in a conflict with each other.

The Character of the Hero and His Detective Skills in Stories of Sherlo

The Character of the Hero and His Detective Skills in Stories of Sherlock HolmesSherlock Holmes is a well-known and loved detective who features insixty-eight of Sir Arthur Conan Doyles celebrated detective stories.Written in the early 19c and set in London, the adventures of Holmesand his companion Dr Watson (with whom shared a flat with during someof the tales) are ingeniously written. Conan Doyle was born in 1859 inEdinburgh, Scotland he went to Stonyhurst School and did a degree inmedicine at Edinburgh University. He began writing during the time hewas in medical do using it as a way to pass the time he had freeduring his work. However his writing soon took over from medicine andhe became known for it. Conan Doyle was influenced by Edgar Allan Poewho similarly to Conan Doyle created a detective with odd habits andamazing powers of deduction, which are two of the recognisablecharacteristics of Sherlock Holmes.In all of his many adventures Holmes uses interesting and unusualdet ective skills including disguise (A Scandal In bohemia) (this isthe story of a King from Germany who was involved with a woman by thename of Irene Adler she has in her possession a picture of herself andthe King which she is planning to reveal before the king plannedwedding to a Princess daughter to another king, Holmes plans toretrieve it and return it to the King.) and very effective powers ofobservation (The Speckled Band) (a story of a family Named Roylott .One of the daughters of Dr. Roylott had suffered from a suspiciousdeath the previous year prior to her forthcoming wedding when she hadbeen found dying(p) by her sister she had given her last words of it wasthe band, the Speckled band. Her s... ...ite different as Holmes gets aresult from sitting in Dr. Roylotts house all shadow he sends the snake in the grassthrough the vent just as Holmes had anticipated and prepared formeaning he was ready to attack when it emerged. He swiped at the snakeand sent it back into the Drs r oom causing it to kill him. This was apositive result for Holmes as he had prevented a young woman frombeing killed.in person I prefer different elements in each story. I wish well thetension and drama that is shown throughout The Speckled Band but Ilike the way also that there is a lot of wit and intelligence in aScandal In Bohemia with people scheming and plotting there is a lotof planning but it does not put up the dark qualities of The SpeckledBand. I think these are two very different stories and although theyhave similar structures the eventual outcome is very different.

Essay on Homers Odyssey: Foreshadowing the Homecoming -- Homer Odysse

The Odyssey  Foreshadowing the Homecoming   The majority of the Odyssey is an account of Odysseus adventures trying to reach his homeland of Ithaka. several(prenominal) of these adventures are false proceedss, the most prominent of which is his imprisonment on Kalypsos island. This false return key is strikingly different from what one would expect of Odysseus real homecoming, exactly similar enough for parallels to be drawn between the two. kor uses this false homecoming to foreshadow Odysseus true homecoming. Throughout the Odyssey, Homer presents the reader with certain clues or so what Odysseus feels his homecoming should (but not neccessarily will) be like. First of all, Odysseus wants to return to Ithaka. Homer goes as far as having Odysseus describe Ithaka There is a mountain there that stands tall, leaf-trembling Neritos, and there are islands settled around it, lying one very close to another. There is Doulichion and Same, wooded Zakynthos, but my island lies low and a expressive style, last of all on the pissing (Bk. 9, ln. 21-25). Kalypso lives on island, which may indeed resemble Ithaka. In this way, Homer begins to alert the reader that this scene may be a false homecoming. But, simply the feature that Kalypso lives on an island is not enough evidence to draw the conclusion that this may foreshadow Odysseuss true homecoming. Other evidence is needed, and Homer provides it for us. Odysseus expects to return to his family and to the way of life which he is accustomed to. For the most part, Kalypso treats him as he is used to being treatedthere is a certain sense of familiarity here. Returning from disco biscuit years of war with Troy and at least several years at sea, Odysseus wants to return to the comfort of home. Her cave has ... ...eople and customs that Odysseus expects to return home to, and Homer is only using Kalypsos fake family and home to foreshadow this. When Odysseus finally reaches Ithaka, all that Homer has foresha dowed using Kalypsos island as a false homecoming is realized, and subsequently all of Odysseuss expectations are achieved. Odysseus returns to an island, but it is Ithaka. He is greeted with the inhospitality of the suitors (as Homer foreshadowed), but soon restores order and his own sense of civilization. Odysseus and Penelope (rather than Kalypsos perfect tense image of a wife) are reunited. Recognized by his son, his wife, and his people, Odysseuss homecoming is completely. No matter how desirable the world Kalypso created for Odysseus appeared, it was only a false homecoming used by Homer for its generalities to foreshadow the specifics of Odysseuss true homecoming.

Envision: Persuasive Writing in a Visual World :: Book Writing Education Papers

render Persuasive Writing in a optic WorldEnvision Persuasive Writing in a Visual World, is nigh certainly a book that more than lives up to its title. Envision is basically a book that covers both persuasive writing strategies, as considerably as the use of visual rhetoric. Other topics covered by the Envision book include developing research questions and ideas, finding research sources, working in collaborative groups, and other writing topics. It is a how to manual... how to become a more developed and more disciplined writer. Envision teaches topics and ideas that probably were not covered in your typical high school English writing class. All in all, the techniques featured in Envision seem to require a great select of focus and planning. Thats rarely how I write. I prefer to write in a much less structured way. I honestly do not know if I will use the concepts in Envision when it comes to the future. If I ever take a writing class again, then I most definitely will brush up on Envision. However, if I never take another writing class, then Envision may end up shuffled away on my bookshelf.One of our assignments for our college English 015 class was to complete a semi-weekly log of our thought and feelings on specific chapters pertaining to Envision. That was a certainly a quarrel at times. Envision is a solid book in its own right. However, it is sometimes difficult to have personal thoughts and feelings towards such a technical writing, and Envision is a technical manual. However, I certainly tried my best in submitting well thought come out reading logs, every week that they were due in class. Fortunately, my professor gave the entire class some creative control in what we could write just about in our weekly Envision reading logs. Our thoughts could be no-holds-barred. As a result, some spelling errors and crude language were featured in many of my logs. I do not intend to offend any readers out there, so I offer a fair warning. But if you seek to delve into my mind, then you do so on my terms, and my mind is often not a pretty place to be. While my logs arent exactly prim and proper, it cannot be argued that I held back any honest feelings towards my assignments. Many of the subjects that I read about in this book were later applied towards my English projects, which can also be viewed on this website.

The Stupidest Angel Chapter 7

Chapter 7MORNING IS BROKENIt was Wednes twenty-four hours morning, three days before Christmas, when Lena Marquez awoke to find a strange man in her complete. The phone was ringing and the guy next to her made a moaning sound. He was parti all toldy covered by the public opinion polls, tho Lena was pretty sure that he was naked.Hello, she verbalize into the phone. She lifted the sheet to look. Yep, he was naked.Lena, theres supposed to be a storm on Christmas Eve and we were going to have Mavis barbecue for Lonesome Christmas but she cant if its raining and I yelled at Theo start dark and went out(p)(p) and walked around in the dark for two hours and I think he thinks Im baseless and you should probably know that Dale didnt come home last night and his newfangled uh, the other, uh the woman he lives with called Theo in a panic and he mollie?Yeah, hi, how you doing?Lena looked at the clock on the nightstand, then back at the naked man. molly, its six-thirty.Thanks. Its sixty-s even out degrees here. I can see the thermometer outside.Whats wrong?I but told you storm coming. Theo doubts sanity. Dale missing. quiver Case rolled over, and despite being half asleep, he appeared to be ready for action.Well would you look at that, Lena thought to herself, then she realized shed give tongue to it into the phone.What? verbalize molly.Tuck opened his eyes and smiled at her, then followed her gaze south. He pulled the sheet out of her hand and covered himself. Thats not for you. I just have to pee.Sorry, Lena state, pulling the sheet quickly over her brainiac. It had been a bulky time since shed had to worry about it, but she suddenly remembered a magazine obligate about not letting a man see you first thing in the morning unless hed known you for at least three weeks.Who was that? Molly said.Lena made an eye tunnel in the sheet and looked out at stupefy Case, who was getting out of have it off, totally unself-conscious, totally naked, his uni t leading him into the darthroom, wafture before him care a divining rod. She realized right then that she could always find new reasons to resent the male of the species unself-consciousness was going on the list.No one, Lena said into the phone.Lena, you did not sleep with your ex again? Tell me you are not in bed with Dale.Im not in bed with Dale. Then the whole night came rolling back on her and she thought she might throw up. Tucker Case had made her forget for a while. Okay, maybe she could count that as a positive toward men, but the anxiety was back. Shed killed Dale. She was going to jail. save she needed to pretend she didnt know anything.What did you say about Dale, Molly?So who are you in bed with?Dammit, Molly, what happened to Dale? She hoped she sounded convincing.I dont know. His new girlfriend called and said he didnt come home after the Caribou Christmas party. I just thought you should know, you know, in case it turns out that something deadly happened.Im sure hes okay. He probably just met some tramp at the Head of the Slug and sold her on his workingman charm.Yuck, Molly said. Oh, sorry. Look, Lena, they said on the news this morning that a big storm is coming in off the Pacific. Were going to have El Nio this year. We have to run into out something for the food for Lonesome Christmas not to mention what to do if a lot of people show up. The chapel is awfully small.Lena was still trying to paradigm out what to do about Dale. She wanted to tell Molly. If anybody would understand, it would be Molly. Lena had been around a couple of times when Molly had gone through her breaks. She unders as well asd things getting out of control.Look, Molly, I need And I yelled at Theo last night, Lena. Really bad. He hasnt taken off similar that in a long time. I may have fucked Christmas up.Dont be silly, Mol, you couldnt do that. Theo understands. Meaning, He knows youre crazy and loves you anyway.Just then, Tucker Case came back into the room, retrieved his pants from the floor, and started pulling them on.Ive got to go fertilize the batter, Tuck said. He pulled a banana partially out of his front pocket.Lena threw the sheets off her head and tried to think of something to say.Tuck grinned, pulling the banana all the way out. Oh, you thought I was just glad to see you?Uh I shit.Tuck stepped over and kissed her eyebrow. I am glad to see you, he said. But I have to feed the bat, too. Ill be right back.He walked out of the room, barefoot and shirtless. Okay, he probably would be back.Lena, who was that? Tell me?Lena realized that she was still memory the phone. Look, Molly, Ill have to call you back, okay? Well figure something out for Friday night.But, I have to make amends Ill call you. Lena hung up and crawled out of bed. If she was quick she could wash her slip and get some mascara on before Tucker got back. She started zooming around the room, naked, until she felt someone watching her. There was a big bay window that looked out on a forest, and since her bedroom was on the second floor, it was bid waking up in a tree house, but no one could maybe look in. She spun around and there, intermission from the gutter, was a giant fruit bat. And he was tone at her no, not just looking at her, he was checking her out. She pulled the sheet off the bed and covered herself.Go eat your banana, she shouted at the bat. Roberto licked his chops.There had been a time, during his bong-rat historic period, when Theophilus Crowe would have stated, with little reservation, that he did not like surprises, that he preferred routine over variety, predictability over uncertainty, the known over the unknown. Then, a few years ago, while working on Pine Coves last murder case, Theo had gotten to know and fallen in love with Molly Michon, the ex-scream queen of the B-movie silver screen, and everything changed. He had broken one of the cardinal rules Never go to bed with anyone crazier than your self and hed been loving life ever since.They had their little agreement, if he stayed off his drug (pot) shed stay on hers (antipsychotics), and consequently shed have his unmuddled attention and hed only get the some pleasant aspects of the Warrior Babe persona that Molly sometimes slipped into. Hed learned to delight in her company and the occasional weirdness that she brought into his life.But last night had been too much for him. Hed come through the door wanting, nay, needing to share his bizarre story about the blond man, with the only person who actually might believe him and not berate him for being a stone, and she had chosen that precise moment to lapse into hostile batshit mode. So, hed fallen off the wagon, and by the time he returned to their cabin that night, he had smoked enough pot to put a Rastafarian choir in a coma.Thats not what the pot patch hed been growing had been for. Not at all. Not like the old days, when he maintained a small victory garden for pers onal use. No, the little forest of seven-foot sticky bud platforms that graced the bump into of their lot on the ranch was purely a commercial endeavor, albeit for the right reason. For love.Over the years, even as the prospect of ever returning to the movies became more remote, Molly had continued to work out with her giant broadsword. Stripped to her underwear, or dressed in a sports bra and sweatpants, every day in the clearing in front of the cabin shed declare en garde to an imaginary partner and proceed to spin, leap, thrust, parry, hack, and slash herself breathless. Beyond the fact that the ritual kept her incredibly fit, it made her happy, which, in turn, pleased Theo to no end. Hed even encouraged her to get involved in Japanese kendo, and to little surprise, she was excellent at it, consistently winning matches against opponents nearly twice her size.And indirectly, all this had led to Theos growing pot commercially for the first time in his life. Hed tried other means, but banks seemed more than a little loth(p) to lend him nearly a half years salary in order to purchase a samurai sword. Well, not samurai precisely, but a Japanese sword an ancient Japanese sword, made by the master swordmaker Hisakuni of Yamashiro in the late thirteenth century. Sixty thousand folded layers of high carbon steel, perfectly balanced, and razor sharp even eight hundred years later. It was a tashi, a curved cavalry sword, longer and heavier than the traditional katanas used later by samurais in ground combat. Molly would appreciate the weight during her workouts, as its heft was closer to that of the theatrical broadsword shed brought with her as a legacy of her failed movie career. She would also appreciate that it was real, and Theo hoped that shed see that it was his way of expression that he loved all the parts of her, even the Warrior Babe (he just liked rubbing up against some parts more than others). The tashi was now masked in velvet and hiding at the ba ck of the top shelf of Theos closet, where he used to keep his bong collection.The money? Well, an old friend of Theos from the stoner days, a Big Sur grower now turned wholesaler, had been happy to advance Theo the money against his crop. It was supposed to have been a purely commercial punt get in, get out, and nobody gets hurt. But now Theo was showing up stoned for work for the first time in years, and following a bad night, he could just sense that this wasnt going to be a good day.Then the call came in from Dale Pearsons girlfriend/wife/whatever, and the descent into hell day started.Theo drowned his eyes in Visine and stop at Brines Bait, Tackle, and Fine Wines for a large coffee before he headed over to Lena Marquezs house in search of her ex-husband. period it was clear from the incident at the Thrifty-Mart on Monday, and a dozen earlier incidents, that their dislike for each other bordered on hatred, it hadnt stopped them from hooking up from time to time for some famili ar post-divorce sex. Theo wouldnt have even known about it, except Molly was good friends with Lena and women talked about that sort of thing.Lena lived in a nice two-story Craftsman-style house on a half acre of pine forest that butted up to one of Pine Coves many ranches. It was more house than she would have been fit to afford working as a property manager, but then, she had put up with Dale Pearson for five years of marriage, and for five years since, so it was the least she deserved, Theo thought. He liked the sound of his hiking boots on the porch as he walked to the front door, and he thought that he and Molly should build a porch on their little cabin. He thought they could maybe get a wind chime, and a swing, have a little heater so they could sit outside on polar evenings. Then he realized, as he felt that vibration of footsteps coming to the door, that he was totally and completely baked. That they would know he was baked. That no amount of Visine or coffee was going to cover the fact that he was baked. Twenty years of functioning stoned was not going to serve him now hed lost his edge, he was no longer in the game, the eye of the tiger was bloodshot. Hi, Theo, Lena said, opening the door. She wore a mans oversize sweatshirt and red socks. Her long black hair, which normally flowed down her back like liquid satin, was all knotted up at the back of her head, and there was a big tangle sticking out by one ear. ride hair.Theo shuffled on the porch like a kid getting ready to ask the girl next door for a first date. Im sorry to bother you so early, but I wondered if youve seen Dale. Since Monday, I mean.She seemed to fade away from the door, like she was ready to faint. Theo was sure it was because she knew he was high. No, Theo. Why?Well, uh, Betsy called, and said that Dale didnt come home last night. Betsy was Dales new wife/girlfriend/whatever. She was a waitress down at H.P.s Cafe and over the years had become notorious for having affairs wit h a lot of hook up with guys. I was just, uh Why wouldnt she interrupt him? He didnt want to say that he knew that she and Dale got together for spite sex occasionally. He wasnt supposed to know. so, uh, I was just wondering.Hi, whos this? said a blond guy who had appeared shirtless behind Lena in the doorway.Oh, thank God, Theo said, taking a deep breath. Im Theo Crowe, Im the town constable. He looked at Lena for an introduction.This is Tucker uh, Tuck.She had no view what this guys last name was.Tucker Case, said Tucker Case, stepping around Lena and offering his hand to shake. I should have introduced myself to you sooner, I guess, since were in the same business.What business is that? Theo neer thought of himself as being a businessman, but he guessed that he was now.Im flying helicopter for the DEA, said Tucker Case. You know, infrared, finding growers and stuff.Clear His heart has stopped Code blue Five hundred milligrams of epinephrine, direct shot to the pericardium, s tat Hes flatlining, people. ClearNice to meet you, Theo said, hoping his heart failure wasnt showing. Well, sorry to bother you. Ill just be on my way. He let go of Tucks hand and started walking away, thinking Dont walk stoned, dont walk stoned for the love of God, how did I do this all of those years?Uh, Constable, Tuck said. Why was it that you stopped by? OuchTheo turned. Lena had just punched the fender in the arm, evidently pretty hard he was massaging it.Uh, nothing. Just a fellow didnt go home last night, and I thought Lena might have an idea where he went. Theo was trying to back away from the house, but then stopped, remembering that he might trip on the porch steps. How would he explain that to the DEA?Last night? Thats not even a missing person for, what, twenty-four, forty-eight hours? Ouch Dammit, thats not necessary. Tucker Case rubbed his shoulder where Lena had punched him again.Theo thought that she might have violence issues with men.Lena looked at Theo and grinned, as if she was embarrassed about the punch. Theo, Molly called me this morning and told me about Dale. I told her I hadnt seen him. Didnt she tell you?Sure. Sure, she told me. I just, you know, I thought you might have some ideas. I mean, your friend is right, Dales not really missing, officially, for another twelve hours or so, but, you know, its a small town, and I, you know, have a job and stuff.Thanks, Theo, Lena said, waving to him even though he was only a few feet away and wasnt moving away from the house. The pilot was waving, too, smiling. Theo didnt like being around new lovers who had just gotten laid, especially when things werent going that well in his own love life. They seemed smug, even if they werent trying to be.He spotted something dark swinging from the ceiling of the porch, right where the wind chime would have been on his and Mollys porch, if he hadnt just sacrificed their security by relapsing into dope-fiendism. It couldnt be what it looked like.So, thats a, uh, that looks like A bat, said Lena.Holy fuck, Theo thought, that thing is huge. A bat, he said. Sure. Of course.Fruit bat, Tucker Case clarified. From Micronesia.Oh, right, Theo said. Micronesia was not a real place. The blond guy was fucking with him. Well, Ill see you guys.See you at Lonesome Christmas on Friday, Lena said. Say hi to Molly. Kay, Theo said, climbing into the Volvo.He closed the car door. They went inside. He let his head hit the steering wheel.They know, he thought.He knows, Lena said, her back against the front door.He doesnt know.Hes smarter than he looks. He knows.He doesnt know. And he didnt look dumb, he looked kind of stoned.No, he wasnt stoned, that was suspicion.Dont you think if he was suspicious he might have asked where you were last night?Well, he could see that, with you walking out there with your shirt off, and me looking so, you know so Satisfied?No, I was going to say disheveled. She punched his arm. Jeez, get over yourself.Ouch . That is completely out of line.Im in trouble here, Lena said. You can at least be supportive.Supportive? I helped you hide the body. In some countries that implies commitment.She wound up to punch him, then caught herself, but left her fist there in the air, just in case. You really dont think he was suspicious?He didnt even ask why you have a giant fruit bat hanging out on your porch. Hes oblivious. Just going through the motions.Why do I have a giant fruit bat hanging from the porch?Comes with the package. He grinned and walked away.Now she felt stupid, standing there, her fist in the air. She felt unenlightened, dense, silly, unevolved, all the things she thought only other people were. She followed him into the bedroom, where he was putting on his shirt.Im sorry I hit you.He rubbed his bruised shoulder. You have tendencies. Should I hide your shovel?Thats a horrible thing to say. She almost punched him, but instead, trying to be more evolved, and less threatening, she put her arms around him. It was an accident.Release me. I have to go spot bad guys with my helicopter, he said, patting her on the bottom.Youre taking the bat with you, right?You dont want to hang out with him?No offense, but hes a little creepy.You have no idea, said Tuck.

Difficulties Relating to the Recognition Essay

IntroductionWith the development of market economies, knowledge economy and information industry, in discernible assets as a necessary part of current business become one of the most important factors leading businesses to a success. In the previous years, people paid to a greater extent attentions to tactile assets i.e. PPE, inventories, and other tangible assets that can produce future economic benefits. However, nowadays, people recognize that intangible asset assets would bring enormous benefits than we can expect. In fact, tangible assets, on average, are only 30% of the value of some companies. Especially, in the hi-tech industry, the percentage of intangible assets arrives to 90% in some companies. For instance, the US Microsoft, its disc value is lower than GMs, but its output value and profit is far more than the combination of three subsidiaries of GM.Furthermore, the ratio of intangible asset thus far reflects the strength of a play along and makes the company more c ompetitive. Intangible assets have real vale and are very important to a companys success, but are much harder to measure and quantify than their tangible counterparts. Therefore, what is the most significant point regarding to intangible asset is to recognize and measure reliably during story process thereby evaluating asset or even the value of a corporation more accurately and disclosing the actual information to accounting system users. This essay allow illustrate difficulties when recognizing and measuring intangibles and concentrating on the process of brand in particular.Difficulty analysisIAS38 defines an in tangible asset as an identifiable, non-monetary asset without physical philia. It cannot be an intangible asset if an item is not an asset. As an asset, it must be controlled by an entity which also results in expected economic benefits flowing into the entity. creation labeled from PPE, intangible asset has no physical substance. The feature Identifiable stated in IAS38 is that an item is identifiable when it arises from contractual or other statutory rights or when it is separable. When it comes to control, the problem becomes more complicated. An entity could obtain future benefits arising from an intangible however, whether the item is controlled by the entity firmly or not is not certain.For example, if a company purchase patent by trading contract, this patent controlled jurally go away bring benefit to the entity, then the patent can be demonstrated as intangible asset. On the other side, staff training use for talents plan is not know as intangible asset because the entity cannot control the staff in truth if they change jobs to another company even though after training they can generate future benefits for this company. As a result, it is difficult to recognize the intangible asset from its definition. Intangible resources should be recognized as expenses when incurring, if the asset recognition criteria are not met.In the resp ect of measurement, capitalizing and amortizing intangible assets over their useful lives will affect future benefits, which are believed to follow the principles of prudence and accrual of financial statements. Nevertheless since intangibles are difficult to record materially, the value of financial statements will be declined when doubtful or even non-existing assets happened. Take deferred charge as a example, in some standards, deferred charges (e.g. advertising and promotion costs, R&D costs, organization costs, start-up costs, and legal costs ) can be capitalized, because they are amortized over 1 year period, thus costing the future economic benefits. As for their counterpart, ISAC states that these costs must be expenses, for which reason that Once an intangible asset is in working condition, any further costs incurred in relation to that asset are not recognized as part of its cost.Therefore, costs incurred in using or redeploying an intangible asset should be recognized as an expense (Melville, 2011, P103). When concerning the subsequent expense, it is difficult to distinguish betwixt capitalization and expenses clearly. What should be highlighted here is brands which referred in IAS38, Expenditure on internally generated brands, mastheads, publishing titles, customer lists and items similar in substance cannot be terrific from the cost of developing the business as a whole. Therefore, such items are not recognized as intangible assets.Brands are regarded as a image of intangible items where recognition could become possible and even necessary. Difficulties arise when brands are separated by internally and externally generated intangible assets.Internally generated tangible assets are those which have been developed by the entity itself rather than purchased from another entity. (Melville, 2011, P103) In order to be included in balance sheet assets, brands should be either acquired for valuable consideration and need not be shown under goodwill o r created by the undertaking itself, in so far as national truth permits their cosmos shown as assets ( europium 1978, art. 9 C.).According to the example of Part A, Enigma plc has a brand expenditure of 10,000 including the acquisition of the Variations brand acquired from Elgar Ltd for 7 million and marketing expenditure on Enigmas internally generated brands. Externally and internally generated intangible asset should be separated for accounting. In terms of externally generated tangible asset acquired by purchasing from another company, which satisfies the criteria of intangible assets (a) future economic benefits arising from the acquisition of this item will flow into the entity (b) the entity obtained this equity by contract so that controlling it legally and substantially (c) brand is non-monetary (d) it is identifiable for brand with no substance. Brand acquired from external parties reflects the position of intangible assets that have been clarified above therefore, bei ng recognized as intangible asset and recording 7 million under asset in the statement of financial position.Notwithstanding internally generated brands exponent be an intangible asset, difficulties to confirming still exist. IAS38 then states that it may be difficult to assess whether an internally generated intangible asset qualifies for recognition because of (a) The problem of establishing whether or not there is an identifiable asset which will generate future economic benefits, and (b) The problem of determining the cost of the asset reliably Managers cannot ascertain that internally generated brands would produce future economic benefits even if generating the brands at cost which should be written off as an expense. In consequence, the cost of brands is demonstrated as expenditure and recorded in the comprehensive income.ConclusionDifficulties of recognizing and measuring the intangible assets are not only on the process of accounting, but also regarding the difference betw een varies of standards around the world. Moreover, investors and managers of corporations abstract more emphasis on self-brand as increasingly attention paid to competition of intangibles. Nevertheless, the self-brand should be firstly recognized as truly an intangible assets or the cost is just an expense, which will assist us with accounting process as well as disclosures to the outer parties.ReferenceEEC (European Economic Community). 1978. 4th Directive on the annual accounts of certain types of companies n 78/660/EEC. Official Journal of the European Communities, (August 14).Hendriksen, E.S. and Van Bred, M.F. (1992) An Accounting Theory.5th edition. Chicago IrwinIAS 38Johnsen, L.T. and Patrone K. R. (1998)Accounting Horizons. pp. 293303Melville, A. (2011) International financial reporting. 3rd edition. pp.100-113Nils,E.J. and Kjell.H.K. (2000) Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC Challenges and a Solution, the International Journal of Accounting, 35(2), pp. 243265. 2000 Online Available at http//www.sciencedirect.com/science/ bind/pii/S0020706300000480 (Accessed20 Nov.2012)Stolowy, H. , Haller, A. and Klockhaus, V. (1999) Accounting for brands in IAS38 of IASC (intangible assets) compared with French and German Practices, Emerging issues in international accounting, pp.7-20.1999 Online Available at https//studies2.hec.fr/jahia/webdav/site/hec/shared/sites/stolowy/acces_anonyme/recherche/working%20papers/accounting%20for%20brands.pdfWalton, P. and Aerts, W. Global Financial Accounting and Reporting. second edition.pp.150-155)

Playing Billy Beane

Since publication in 2003, Moneyball has entered the baseball dictionary. When a team decides to brush off traditional strategies, they argon said to be bestowing moneyball.This is what Billy Beane, the cosmopolitan manager of Oakland Atheltics and the hero of Moneyball, is best kn proclaim for. Beane, as a player was not so great, exactly as the As manager at the sidelines, he started a revolution.In a nutshell, Beane knows how do more with so more less. The As $55 million salary fund would pale in comparison to the Yankees $205 million (Hammonds 84). Given the economics, Beane admits they so-and-sot do the alike things the Yankees do. But with about one-third of the Yankees salary cap, the As still managed to finish big with the second-best win-loss record in the leaguenext only to the Yankees.How did Beane do it?Beanes tactics and exploits off the field were the center of Michael Lewis Moneyball The Art of Winning an Unfair Game. Professional baseball is a sport divided by teams who have oft and teams who have none. It is a derby between big-market teams who wave hefty paychecks temptingly under the noses of star players and smaller clubs who scrap for whats left.That is the first managerial philosophy of Beanescooping up potential team assets that rivals have ignored and undervalued. As far as Beane is concerned, statistics and math work but only when they properly correspond to a players economic value. (86) The Beane formula is to find players on the rise, potential superstars who argon not red hot at the moment but could cracking fire later on. He will keep them until market catches up, give them away at a point he can no monthlong compete.A classic example was when Oakland signed 28-year-old Matt Stairs, a washed-up outfielder from the minor league. Beane got him for $130,000 per year in 1996. Everyone though it was a bad catch, everyone except Beane. But the precedent first round pick was right. Over the next four years, Stairs hit the ball . In 2000, his performance dipped as his market price went up. accordingly Beane let him go for a pitcher.For Beane, every recruit has a potential to make it big. Every move has its own risk but also its own purpose.Instead of looking at a players batting averages, fielding, or getting fascinated with his home runs, Beane focused on walks, on-base percentages and power. (85) Oakland sought for players who can get on base like patient hitters who could tire out the opponent and finish it with a walk or a base hit. The As type of player is one who can contribute in ways opposite ball clubs do not value as much.Beane is an undecomposed in exploiting market mismatches. He firmly believed that the criteria and standards set by scouts and managers in spotting players have been previously illogical. Beane is gutsy, he takes risks. But unlike most general managers, he finds a way to reduce the risks as the season progresses.He has learned the brilliance of calculated opportunism and thi s was evident in the 2002 draft when the As went the all-college approach.Gone are the days when general managers judge potential players by their sheer abilities. These days, in a sport that has become a undecomposed money-making venture, economic feasibleness prompts every decision. At the same time, as general manager, he says he had to evaluate players not only by their current feasibility but also his future trend.Citing all the numbers and statistics, Beane says baseball is predictable. (87) He says there is always a way to least risk. Like a current economist, he believes there is a great chance that the team will get some return on a particular asset.With Beanes outlawed sports economics, Moneyball has been recognized not only by sports critics but also by economists. Beane knows the baseball market place. He acknowledges the gap between the market and the players value. Knowing that market price and a players performance do not follow the same rules, he made sure to get away a way to narrow the gap.Considering the fact that Oakland cannot afford much, Beane has learned to thrive within windows of opportunity. Like a baseball analyst says, the As are in a commodity-management business. Beanes philosophy is to keep the organization as flexible as he can. He is good at creating options and the same time knows how to look at things the grown-up way. Players are commodities with a tag price and the good thing is he knows whether that commodity is sinking or rising.As a general manager, Beane also knows that he has to rebuild. The stakes evolve and therefore expecting continued success by doing the same things over and over has become impossible. For Beane, its a matter of identifying the moment. One has to be creative enough to know when to trade off existing players and start fresh. He cautioned however that when one chooses to rebuild, he moldiness give it all. No hesitations. All or nothing. Its either a team rebuilds or not.As general manager, Bean e also makes sure the players and the coaching module knows whos the boss. Beane says he takes full responsibility of what happens in and out of the field. He believes in giving his directors autonomy but during critical decision-making, he says he has to be there and cast his lot.A baseball club has a tight inner circle. There is no bureaucracy and hours of organizational meetings fishing for hundred divers(prenominal) opinions do not happen.Beanes managerial style deviated form the traditional. He acknowledges that all he can afford is to operate within windows of opportunity. He has hone the formula of matching a players performance metrics with his economic value. He knows how to use his guts and correspond it with the statistics on paper that other teams might ignore.Oakland is an underfinanced team and it cannot afford superstars. As the boss, Beane is expected to think differently, take risks, and effect changes. At a time when scouts judge players by computers, Beane deci ded to exaggerate the thought. Baseballs traditional sabermetric community has been critical about this approach saying baseballs math is much complex than Beane likes to admit.However, Beane insists that he recognizes the importance of statistics and that numbers are still at the heart of what the As do when they are out in the field. The only difference is that Beane does not gist himself with just what percentages or averages say. He has learned how to relate this with how much a player is truly worth.As a baseball insider, Beane understands that the sport is predictable. This gives Beane the chance to play the casino. There is no way he could lose.The painful truth however is that building and sustaining are two different things all together. With the As doing much with less, it is safe to assume that Beane as general manager has been successful in building. The question now is can he sustain it? Will the As keep on winning? Between building and sustaining, the latter is much difficult to come by.Works CitedHammonds, Keith. How To Play Billy Beane. Fast Company Magazine. April 2003 84-87.

PepsiCo restaurants Essay

I. IntroductionThe key question is whether PepsiCo should expand its restaurant bloodline by move the barter for of CARTS OF cobalt, a $7 million manufacturer and merchandiser of mobile aliment carts and kiosks, and calcium pizza KITCHEN, a $34 million restaurant range of mountains in the casual dining segment.II. Analysis of the main problemPepsiCo has 3 main segments soft drinks (35% of PepsiCos sales and 39% of its operating profits in 1991), pungency foods (29% of PepsiCos sales and 35% of its operating profits) and restaurants (36% of PepsiCos sales and 26% of its operating profits). In the early 1990s PepsiCos three restaurant handcuffs (KFC, Taco Bell and Pizza Hut) were the ternaryers in their respective segment. PepsiCos senior management believes its ability to move people within and crosswise divisions gives PepsiCo a competitive prefer in the restaurant segment. PepsiCo believes their restaurants perform due to their strong management teams which are developed w ithin the corporation. PepsiCo would like to utilize their competitive advantage in running restaurants with PepsiCo managers by adding California Pizza Kitchen and CARTS OF atomic number 27 to the PepsiCo portfolio.Despite PepsiCos success with KFC, Taco Bell and Pizza Hut it had difficulty expanding La Petite Boulangerie, a three-unit bakery chain it purchased in 1982. The bountiful overhead for La Petite Boulangerie made the company un paid and Pepsi sold it in 1987 for a $13 million loss. The un undefeated venture into La Petite Boulangerie suggested that although PepsiCo managers were gifted and could be easily moved across divisions the moves would non always guarantees a successful business expansion.Therefore, the main problem for PepsiCo management is to decide whether it commode successfully purchase and administer atomic number 20 pizza pie KITCHEN and CARTS OF conscientious objector. This is in light of the fact that PepsiCo believes it has a competitive advantage in the skillfulness of its managers that was not borne out in the unsuccessful La Petite Boulangerie bakery endeavor.III. RecommendationsPepsiCo squeeze out be categorized as a related diversifier. Approximately 30% of its revenue is split between its 3 main industrialcategories. PepsiCos business units share common resources and skills. Historically companies that flummox a corporate strategy of related diversification perform the best (GBS_634M lecture notes). Therefore on the surface it would appear that diversification by getting atomic number 20 PIZZA KITCHEN and CARTS OF COLORADO would be an excellent strategic decision.However, in arguments described below the evidence does not allow a recommendation for PepsiCo to purchase carts of Colorado or calcium PIZZA KITCHEN.IV. Justification for recommendationsPepsiCo is a lucrative company and in that locationfore does not need to diversify into CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO to maintain it profitability. From 1987-1991 PepsiCos sales doubled, income from continuing operations grew at a compound rate of to a greater extent than 20%, and the companys value on the stock market tripled (PepsiCo restaurant Case, pg. 4, and Exhibit 3).Eight key reasons NOT to diversify into CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO.It is poor rationale for PepsiCo to diversify into CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO simply to reduce risk. The restaurant business is cyclical. Some restaurants will be profitable, while some will not be profitable. PepsiCos shareholders can diversify risk by purchasing shares in CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO themselves. Furthermore, it is not an appropriate strategy for PepsiCo management to over-diversify to protect their personal wealth.Maintaining step-up is not a ripe basis to diversify into CALIFORNIA PIZZA KITCHEN or CARTS OF COLORADO. Most shareholders would rather hold shares in a small profitable company, not a big unprofitable compan y. As a shareholder, there is only a improvement if PepsiCo makes a profit. Currently PepsiCo is making a profit. Although managers benefit from growth regardless of profit or loss , growth for the sake of growth is not an appropriate reason to diversify.Although PepsiCo can use CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO to balance cash die hard by funneling cash from its large business units to the smaller CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO business units this is not recommended. however thought PepsiCo has the capability of doing this an individual shareholder can do this for himself. The counterargument would be that PepsiCo managers can do a better job balancing cash flow than shareholders because the corporation can be more tax efficient than the individual shareholder. But this al angiotensin converting enzyme is not a sufficient reason to diversify.The acquisition of CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO will not create synergy within the PepsiCo c orporate strategy. PepsiCo already has a Pizza segment (i.e. Pizza Hut) and does not arrive at experience in the mobile food cart segment. Diversifying into these two market segments will not produce corporate synergy where the whole is greater than the rundown of the parts.One corking reason for PepsiCo to diversity into CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO is the sharing of infrastructure and to create economies of scope. PepsiCo is currently saving money because they are competing in several different industries (ie. Soft drinks, snack foods, and restaurants). These business units share the support structure and therefore the reduced costs. While Pepsis economy of scope can be used to distribute chips just as soundly as soft drinks it is not apparent that they can deliver well in the street corner restaurant market like CALIFORNIA PIZZA KITCHEN (refer back to La Petite Boulangerie misfortune).If PepsiCo were to sell two or more different products simultaneously tha t would be beneficial by creating an economy of scope. For example, if PepsiCo could distribute Pepsi soft drinks and California Pizza from a cart they would have justification for the acquisition of CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO because they would be sharing common infrastructure that would make them unique. The uniqueness would make it very difficult for competitors to imitate and would be a reason to diversify. But there are currently no mechanisms to sell California Pizzas from a cart. Therefore at this time, sharing ofinfrastructure is not a good justification for PepsiCo to diversify into these two markets.It is not apparent that PepsiCo will increase its market power if they acquire CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO. PepsiCo already has multiple business units that buy from the same stigmatise of suppliers and sell to same set of customers. They have used this to gain market power. It is not apparent that adding CALIFORNIA PIZZA KITCHEN or CARTS OF COLORADO to the fold will increase PepsiCos market share significantly.It could be argued that by acquiring CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO PepsiCo is exploiting core competence. Although this is loosely a good reason to diversify by generating more revenue opportunity and competing in several markets this is not a good initiative for PepsiCo in the situation with CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO. In order to exploit core competencies, PepsiCos business units must be related, so they share the same set of skills. In order for this strategy to be successful, the benefits to PepsiCo have to be unavailable to PepsiCos competitors.If PepsiCos competitors can gain the same advantage, then PepsiCo will not have a strategic benefit. Although the Colorado Carts are unique, they can be duplicated by the competition (e.g. California Carts, All-Star Carts, Creative Mobile systems). With regards to CALIFORNIA PIZZA KITCHEN, early(a) pizza restaurants can reprod uce the unique flavors and styles of pizza. Therefore, PepsiCo will not be exploiting its core competence and should not diversify.If PepsiCo is contemplating CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO as good turnaround projects then this is not a justification for diversification. CALIFORNIA PIZZA KITCHEN is a profitable company. CALIFORNIA PIZZA KITCHEN has increased both sales and authorize income from 1990 to 1991. CARTS OF COLORADO has also shown an increase in sales and operating income from 1985-1991. The management teams of both companies appear to be performing well. Therefore the turnaround potential is not a good reason to diversify.CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO do not fit into the PepsiCo Corporate strategyWhere does PepsiCo compete?There may be a market opportunity for PepsiCo in the acquisition of CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO, but that does not necessarily imply that PepsiCo should take the opportunity. The overall scope of Peps iCo is on well-to-do foods and beverages. The acquisition of CARTS OF COLORADO would certainly be in-line with PepsiCos focus of providing foods and beverages at well-situated locations. However, PepsiCo does not have experience in the placement of mobile food carts and therefore PepsiCo would be at a disadvantage to those more experienced in the mobile cart business.There is even less evidence for a distinctive market opportunity for PepsiCo with the acquisition of CALIFORNIA PIZZA KITCHEN. PepsiCo already owns Pizza Hut and therefore has a place in the dine-in and take-out pizza business. Although CALIFORNIA PIZZA KITCHEN is suited for more upscale markets with unique flavors and tastes, Pizza Hut could introduce similar unique flavors and tastes. In addition Pizza Hut has stores across the United States and internationally, while CALIFORNIA PIZZA KITCHEN has a limited geographic scope. It currently operates only 25 restaurants in eight states (PepsiCo case, pg. 15). The offbeat pizzas may not sell well across the United States and internationally. For example, jerk-chicken pizza may sell very well in Beverly Hills, CA but not sell well in Peoria, Illinois or Duesseldorf, Germany.How does PepsiCo compete?PepsiCos corporate strategy allows for transfer of resources (i.e. managers) across their business units. PepsiCos philosophy is We take eagles and teach them to fly in formation (PepsiCo case, pg. 3). Therefore PepsiCo may have a strategic advantage by transferring managers from one of its current business units to CALIFORNIA PIZZA KITCHEN or CARTS OF COLORADO. For example, one manager could transfer her knowledge from a position at Pizza Hut to CALIFORNIA PIZZA KITCHEN relatively transparently although it may be more difficult to transfer knowledge from Pizza Hut to the food carts and kiosks the business of Colorado Carts.PepsiCo does transfers resources which fit well with the CARTS OF COLORADOenterprise. PepsiCo can place a Cart outside a shopping mall on the street selling food. At some carts PepsiCo could offer KFC or Taco Bell while oblation a Pepsi soft drink maybe put forward some Frito lays chips. But this strategy does not fit well with the idea of the upscale CALIFORNIA PIZZA KITCHEN being directly near a KFC or Taco Bell in a mega-mall food court.How does PepsiCo execute?PepsiCo, although a very large corporate office, has an execution strategy in which they let the managers go at their own pace. They have a decentralized organization (PepsiCo case pg. 4). PepsiCo managers are rewarded on a two-phase system reporting performance first to direct managers then to upper level managers. In order to be promoted managers of CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO would have to perform very well relative to all of the remaining PepsiCo restaurants. Because all of the other PepsiCo restaurants are at the top of their respective segments it will be a challenge for managers of CALIFORNIA PIZZA KITCHEN and CARTS OF COLORADO to surpass other PepsiCo business units. Therefore the managers will not be incentivized as well managing CALIFORNIA PIZZA KITCHEN or CARTS OF COLORADO.Therefore, diversifying into California Pizza Kitchen and CARTS OF COLORADO is not copasetic with the PepsiCo corporate strategy.V. Summary.The acquisition of CARTS OF COLORADO and CALIFORNIA PIZZA KITCHEN will not lead toward the fulfillment of PepsiCos mission which is To be the worlds premier consumer products company focused on convenient foods and beverages and seeks to produce healthy financial rewards to investors as they provide opportunities for growth and enrichment to their employees, their business partners and the communities in which they operate. And in everything they do, to strive for honesty, fairness and integrity. (http//www.pepsico.com/PEP_Company/Overview/index.cfm)PepsiCos management should take the guilty until proven innocent approach and not diversify into these two business segments. As described in the pre ceding paragraphsat this time there is not sufficient and convincing evidence to support the need for diversification into CALIFORNIA PIZZA KITCHEN or CARTS OF COLORADO.References1. http//www.pepsico.com/PEP_Company/Overview/index.cfm2. www.cpk.com3. PepsiCo restaurants. HBS 9-794-078