Community Policing Essay Example | Topics and Well Written Essays - 500 words

Community Policing - Essay Example approach it recognizes that crime is a community and not exclusively police problem, so that the effective solutions may be found only in case of the community involvement into the problem solving. It is a long-term process of identifying, analyzing and developing solutions to community problems. Community policing is rather directed at community issues and fear of crime problem than at the actual crime. Besides, crime prevention, the three core components of community policing are community partnership, problem solving and organizational change. They are represented in three major principles: shared responsibility, prevention, increased officer discretion. Shared responsibility means that there is frequent and on-going interaction between the community members and police, built on mutual trust and cooperation. It is recognized that ‘police work is not an isolated activity performed in a social vacuum and even traditional police work, including preventative patrol, rapid respon se, and apprehending offenders, cannot be performed without the regular cooperation of the citizens’ (Bad-Boys Net. 2007). The community members are to be actively involved in crime prevention through timely reporting crimes and organizing volunteer patrol groups. Though traditional arrests are necessary, there are alternative, less traditional ways of effective dealing with crime problem. Currently, these methods are used after the arrest has taken place. Police is to react to all the problems distinguished by the community, demonstrating respect for all residents. An officer is given enough time to get acquainted with the community and participate in community activities. Prevention is directed at diagnosing the problem before the crime has been committed, or analyzing the criminal conditions with the aim of altering them. This presupposes the involvement of police and community, public and non-profit organizations. Increased officer discretion suggests that community polic ing is based

Memo about (Absolute Zero - The Conquest of Cold ) Essay

Memo about (Absolute Zero - The Conquest of Cold ) - Essay Example In addition, the theory also emphasized that heat could neither be â€Å"destroyed† or â€Å"created.† Entrepreneurs like Frederick Jude and Henry Feroe, who started a company that offered shipment services that were preserved by ice which he got from around his place. He knew that ice (cold) could be used as a preservative and hence commercialized its use. The idea became more popular as the world got into the industrial revolution. If not for Joule, the concept of energy conversion from mechanical to heat energy could not have been utilized. Joule demonstrated through his experiment of the possibility of converting Mechanical energy into heat. It is by the help of Thompson that he improved on Joules theory and came up with the Laws of Thermodynamics. The first Law of thermodynamic stated that energy can always be converted from form to form, but cannot be destroyed or created. The second Law of Thermodynamics stated that heat cannot move from a cool surface to a hot s urface. The first substance to be used in artificial refrigerators as working liquid was ammonia liquid. It is evident from the documentary that the invention of the refrigeration system took a very long time as it entailed a cocktail of a number of theories before it was actualized. After the first artificial prototype was made, several attempts to come with a good refrigeration system was put in place and several companies ventured into its production becoming a commercial product. In the documentary, I found it interesting how the refrigerator came to be made. As we live in today’s world, one cannot always appreciate some of the inventions unless they look back into the history involved in its making. It is a fact that the making of the first artificial refrigeration system took many decades before it came in place as it entailed a number of theories and facts before any agreement could be made regarding how it should work. Eventually, through the discovery of the law of conservation

Contribution and Marginal Costing Essay Example for Free

Contribution and Marginal Costing Essay This is an important business concept and must never be confused with profit. The contribution of a product refers to how much it contributes to the fixed costs and profit of the business once variable costs have been covered. It can be calculated either per unit of output or in terms of total contribution of all units produced. Contribution ignores fixed costs and only considers any surplus left once variable costs have been subtracted from revenue. Hence, contribution is what a product contributes towards the fixed costs of the business and, once these are paid, the profits of the business. Managers need to know, as accurately as possible, the cost of each product or service produced by the firm. One reason for this is the need to make a pricing decision. In fact, buyers of many products will want an estimated price or a quotation before they agree to purchase. Managers may also need to decide whether production should be stopped, stepped up or switched to new methods or new materials. Managers also need to compare actual product costs with original budgets and to compare the current period with past time periods. In calculating the cost of a product, both direct labor and direct materials are often easy to identify and allocate to each product. For instance, the materials used in making product X are allocated directly to the cost of that product. These are not the only costs involved. Overheads, or indirect costs, cannot be allocated directly to each product but must be ‘shared’ between all of the items produced by a business. There is more than one costing method that can be used to apportion these costs and, therefore, there may be more than one answer to the question: ‘How much does a product cost to produce?’ contribution costing method that only allocates direct costs to cost/profit centers not overhead costs. This approach to costing solves the problem of how to apportion or divide overhead costs between products – it does not apportion them at all. Instead, the method concentrates on two very important accounting concepts: †¢Marginal cost is the cost of producing an extra unit. This extra cost will clearly be a variable direct cost. For example, if the total cost of producing 100 units is $400 000 and the total cost of producing 101 units is $400 050, the marginal cost is $50. †¢The contribution to fixed costs and profit. This is the revenue gained from selling a product less its variable direct costs. This is not the same as profit, which can only be calculated after overheads have also been deducted. For example, if that 101st unit with a variable (marginal) cost of $50 is sold for $70, it has made a contribution towards fixed costs of $20. The unit contribution is found as the difference between the sale price ($70) and the extra variable cost ($50), that is $20.

Ideal Age Paper Essay Example for Free

Ideal Age Paper Essay One will fall into one of Marcia’s identity statues: identity diffusion, identity foreclosure, moratorium, and identity achievement. With finding out who you are and taking on new challenges in this stage you are consistently moving backward and forwards. Than after you have figured out who you want to be, you look for love and a career. Early adulthood in my opinion is the most important and best time of your life. The first reason I think that early adulthood is the ideal age is because in this age everything is new and exciting. After you graduate high school you get to leave the nest and go off to college and make something of yourself. It is s a time of growth and change and therefore, of confusion, self-doubt and insecurity, but it will make the person you going to be. â€Å"The college and post-college years can be an incredibly exciting time as one looks ahead and plans for the future. However, the options can sometimes feel overwhelming† (1). As I said before in early adulthood you are constantly moving backward and forward. As Belsky said, â€Å"early adulthood is testing out different possibilities, focusing on self-development, and feeling in between†. This may be why early adult hood to me may be the most exciting because it is one on the hardest times of your life because everything is new, but its so new its exciting. The second reason I think early adulthood is the ideal age is because you figure out who you are in this stage of your life. In the book Belsky said that we are transforming our childhood self into the person were going to be as adults and he called this process the search for identity. You learn responsibility and learn that you have to take on your new role in life as an adult. This is one of the most important things in life, finding out who you are and where you fit in the world, that’s why early adulthood is so important. Also since this period in your life is so important serious conditions, such as violent events, depression and eating disorders, can negatively impact early adults and hurt the finding of your identity (2). On the path to finding identity four different identity statues come up. The first is identity diffusion where teens are transition into adulthood with no goals and life has no appeal. The second is identity foreclosure, where they uncritically adopt a life handed down to them by some authority. The third is moratorium, which is engaged in the exciting, healthy search for adult life. And the fourth is identity achievement, the end point where one finally knows what they want to be as an adult. This process can be so exciting and stressful but when you look back you will realize it was all worth it to get to the person you want to become. The third and most important reason why I think early adulthood is the best age group is because you find love in this stage. This is Erikson’s second emerging adult task, intimacy or finding committed love. Over the decades it has changed dramatically in recent decades. In the book Belsky spells out a three-stage process leading to marriage called Stimulus-value-role theory. First we select a potential partner who looks appropriate, the stimulus phase. Then the value-comparison phase, we find out whether that person shares our interests and worldviews. Then finally during the role phase we plan our lives together. Homogamy is the main principle in this theory. Finding love is so important and fun because with out it you could spend your whole life alone. Then once you find love to keep it you just have to follow Sternbug’s triangular theory of love. Which is passion, intense, physiological desire for another person, intimacy self-disclosure leading to connection, warmth, trust and commitment staying with that person through thick and thin (3). In conclusion early adulthood from your twenties to forties is the ideal age. Physically, it is a time where we are our healthiest and will reach our peak performance. Cognitively, it is a time to grow up and make life decisions. And emotionally, it is a time to take on roles of independence, lifestyles, and marriage (4). Also Seven out of 10 people aged 40 or older said that 33 was the best year of their lives, with many saying they had more fun and felt more optimistic and that age falls under early adulthood (5). Early adulthood is full of excitement and is the most important stage in your life. You find out who you are and you find love. So in my opinion thirty flirty and thriving are the best years of your life.

Business Plan for Restaurant Development

Business Plan for Restaurant Development Introduction This essay is a business plan for the creation of a Greek restaurant by the name Athens. The restaurant will offer the installations for 200 individuals per all moment. Except of standard installations the restaurant will be also able to offer recreational programs with Greek music and traditional dance. The competitive benefit of enterprise will be its preferential locality and the benefit the most excellent and competitive services and products for the customers of enterprise. The business is planned to position in Buxton providing comforts in the residents of region as well as in the tourists of region. The district as well the business has contact with all public benefits, as electric current water and installations of telecommunications. Executive Summary Athens will be a new restaurant business that seeks to present a new display in the restaurant business in Buxton. The business offers value to clients by offering quality services of high quality food and beverages, Moreover the company offers the rapid implementation of the orders in accordance with the specific needs of individual customers for a particular event and a range of additional services available to the client. The aim of enterprise is the best option for the customer that provides in each customer the worth and the pleasure while the profitable increase is the objective of the corporation In addition, the goal of greater client service and pleasure will take devotion from all members of employees and suppliers (Barrow Paul, 2001). The place installation of enterprise is the Buxton, and the benefit of the above mentioned place consists in the following criteria. The first and main criterion is that does not exist other same business in the region on Buxton which offers services that is forecasted to offer in our business. In Buxton there are a lot of students could comfortably use the services of the company. Buxton is tourist area just 25 miles from the big city of Manchester and also the Manchester airport (Innkeeper, 2000). The competitiveness of enterprise will be the unique quality and category of its products and the institution of benefit of services will leave an impression. Does not exist any indirect competitor in the market of Buxton. The business will be unique. Aim and Objectives The aim of business is the preparation of exceptional foods with the real flavour that becomes from supplier with the bent and provides the service that leaves an impression. Our objective is the superior customers service and satisfaction giving the customer the best products. We exist to attract and retain customers. When we stick to this maxim, everything will be settled. Our services will exceed the expectations of our customers. The vision is revealed with three ways: The most important objective is to propel the company into an important and famous market position. The company will produce the same qualitative results significantly over and over. The companys staff will always be steadfast in our obligation for the customers service and pleasure. To develop a viable business startup. To develop enough cash flow, pay full wages and also to develop the business. (Biztree,2009). Mission The current environment presents the consumer with a range of options. The business try to be the best option for the customer that provides unique high-quality food, competitive pricing and excellent customer service is the specific nature of the business. By way of reliable and consistent, high quality results the company is committed to providing each customer with value and pleasure. The customer service and profitable growth are the two important cornerstones of the business. As a company needs to be tied to the customer and have fervor for the product supplied with the bid to improve continuously and enhancing the experience of client. It is important to assess the integrity, honesty to change, individual excellence, constructive self-criticism combined with mutual respect between the business, the purchaser and the supplier. The goal is to provide high quality food and beverages at a competitive price but valuable achieving the goal of becoming the best business services class in the city functioning as a socially responsible company (Entrepreneur Media, 2009). Key to Success The key to success at this business includes commitment to quality and customer satisfaction. The corporation will be responsible for ensuring a high grade of professionalism in three ways: Create a unique business that will be different from the rest of the competition Consistent fulfillment of the customer expectations. Competitive pricing for the quality and array of services which offered. A fair and reasonable but also satisfactory profit on each event (West Alan, 1998). Company Summary Athens will be a new corporation which plans to market in the growing market of restaurants. The company will provide to the client a combination of excellent and quality food and beverages in good price in a friendly atmosphere where the customer feels always welcome. The business will provide excellent customer services and the major purpose of business is the economic success of the corporation that should be good enough to give a reasonable profit from any product or service provide. Company Ownership Athens will be established as a partnership. The property will be divided to 50% Leandros Leandrou and 50% to Kypros Ellinas. Both owners have a great interest and experience in cooking, especially in Greek cuisine and generally in the food industry. Start Up Summary The main expenses of setting up the company are a bank finance that valued at à ¢Ã¢â‚¬Å¡Ã‚ ¬ 100,000. 00. The company has purchased the site types that will be installed so there is no need to invest in new facilities. ITEM  £ Wet bain barie à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.1.076.00 Gas Cooker ÃŽÂ § 3à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.6.240.00 Gas Double Fryerà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦4.008.00 Gas Chicken grill With Spitsà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..4.864.00 RSI Greece Cold Displayà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.1.100.00 RSI Greece Hot Display ÃŽÂ § 2à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..à ¢Ã¢â€š ¬Ã‚ ¦..1,360.00 Seretides Gas Gill With Grease Trap ÃŽÂ §2à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..2.226.00 Shallow Cookpot, 3.60 L X4à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦00.180,88 Shallow Cookpot, 5.60 L X6à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦00.333,90 Medium Cookpot, 12.10 L X4à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦00.406,96 Medium Cookpot, 17.40 L X2à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦00.266,08 Deep Cookpot, 11.10 L X4à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..00.295,64 . Deep Cookpot, 22.5 Là ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..00..140,87 Pan1à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.à ¢Ã¢â€š ¬Ã‚ ¦00.105,22 Pan2à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.00.151,30 Lavatories accessory of bathroom and elements2.541,17 Air condition 2,150.00 Cash machine..3.519.00 Luminous label 00.440,00 Oil paint 40 L à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..00.249,10 Refrigerators..12,500.00 Lawyers expenses.3.300.00 TOTAL  £47,454.12 + Salaries for 1st month9.620,00 + Insurance for 1st month.00.200,00 + Bank Payment..00,450.00 + Tables and Chairs..2,275.88 + Cash start up. 40,000.00 Total Start up Summary  £100,00.00 (Virardi Ltd 2009; Haier Co., Ltd 2008; Peletico Ltd 2007). Budget and Cash Flow Analysis and Budget of Cash Flow Cash flow is the movement of money from and to the company. This circle of meters (inflows/income and flows/payments) is that determines also the economic robustness of each enterprise. Analysis of inflows/ flows is the study of cash inflows and flows of enterprise with final aim the maintenance of sufficient fluidity for her operation. The enterprise can avoid problems of fluidity and improve the cash situation realising analysis in concrete accounts as the receivable and payable accounts or the height of reserves. Management of cash flow is the process at which we check, we analyze and adapt the financier flows. This process presupposes comprehension of complete operation of enterprise as well as her exchange circuit which is achieved via the improvement of processes. Creating a budget of cash flow: We can forecast the source and the use of meters of enterprise for future periods. We can realise by any chance future problem of fluidity so that the enterprise proceeds in time in corrective movements. The movements can include time shift of concrete transactions (postponement of payments or more rapid income) Having it creates budget of meters we can we realise whether we will need in future lending as well as who will be his height (Universal Business Analytics Ltd, 2010). (See appendix 1) Product and Service The enterprise offers a wide spectrum of foods and drinks products, all from high quality products. Moreover, the enterprise serves all its customers, providing each customer with high quality of foods and drinks. The corporation is able to serves and organizes events like, weddings, christening, meetings and birthday parties. Menu The menu will include a variety of products that will create a unique restaurant. Supply of food will include advanced kitchen skills and allow the customer a choice of hot and cold dishes to suit the customer. Company Location The business will be located in Buxton area. The aforementioned place consists advantage for the business, because is just fourteen minutes away from the big city of Manchester. That will be an opportunity for the corporation to attract people from Manchester, and also is an opportunity to servant its business network. Some information for Buxton Buxton is on the edge of the Peak District National Park, the first National Park to be designated in Britain. It lies between the cities of Manchester, Sheffield, and Derby. Buxton is near by large town Macclesfield. Buxton is just about 25 miles from the big city of Manchester. Buxton is 10 miles west of Bake well, 10 miles east of Macclesfield and 15 miles of Stockport. Buxton offers a wide range of shops in the Spring Gardens Shopping Centre, the High Street and the Cavendish Arcade. Buxton Opera House, Buxton Museum Art Gallery (Innkeeper, 2000). Service and staff The company to obtain and maintain a beautiful picture quality of the company will train the staff of the company. The staff is the mirror of company that enhances and reflects the properties of the company. All staff members will have to undergo a training program that will adjust the staff requirements and company policy. In this way the company will produce higher goods and services, we may discuss the problems of business and also be more convenient approach to the type of work required. Also educating the staff will achieve less staff supervision, greater production. Consistency and staying firm at the same high standards is the key to success. Organizational Structure The company will set up by two people. Each of the owners will have the right to utter his views and opinions on everything related to business, sales, and product market and on the financial side. Both owners will sign a contract that will ensure an equal share of the profit and loss of funding resources for both owners. The company will set in motion its production processes with ten fit and trained people in the workforce who have experience in this kind of business. The organization of business will be planned and controlled with the following three functional areas: With the excellent production. With the administrative support. With the sales and marketing. The company will be headed by a General Manager who will be has experience in the catering business or restaurants and/or catering companies. The accountant who will be responsible for the financial side of business and also for the payment of staff. Accountant will be recruited from the general manager in which they will communicate constantly. The production staff will consist of at least four employees, headed by the head chef. Four full-time waiters are to be employed by the company and one full time driver. However, this department will likely be significantly expanded in the nearest future, as the increase in the number of orders will necessitate a greater number of employees in production and service. The Product In todays extremely competitive environment, it becomes progressively more difficult to differentiate one restaurant from another. That makes a difference in a restaurant is a different variety and quality products furthermore. The products of company will come from farmers in Greece. The idea of business is the presentation and love of the Greek dishes that are unknown in the region. The restaurants menu consisting of traditional Greek dishes, but also will contain a bit of international cuisine over wanting to attract all kind of customers were interested in buying an excellent dish. The environment of the work will be decorated with Greek products and will be painted in the colors of Greece. The customer will enjoy a meal in a friendly and pleasant environment. Employees have the best training available. Both employers have a degree and certification as a cook and waiter as well as experience in cooking and serving. The market Consistent with Australian Food News (Australian Food News, 2009) some of the most famous restaurant chains in the UK market have decided to start working with the food standards agency in order to be able to add the healthy eating on food choices. In a nation where the health harms caused by fast food increased, the require for a more healthy and balanced diet is increased (Food Standard Agency, 2008). As indicated in a report from CBS Evening News (2009) ,the danger of lower-cost foods which are high in salt, sugar and fat, and provides that the financial meltdown will make it worse. This is an strength and advantage for our company which used healthy products for the preparation of food. Target Group Students of University There are a total of 22,966 students attending in the University of Derby. 17,011 of them are students of higher. 2.697 are based in overseas institutions were offered and 3258 are students of secondary school. About 8% of students, about 1,300 students are studying in Buxton campus (National voice of students, 2010). Shoppers and tourists The businesses aimed to attract the people who visit the town or the people who pass their time in Buxton so as to make their purchases, shopping and holiday. The business wants to attract those people especially in the summer when the number of tourists increases because of the festivals and events there are in the summer and because of the weather. During the summer months, the local economy benefits from an influx of tourists who visit the surrounding Peak District region. Buxton also plays host to a number of summer festivals which draw large numbers of visitors too (The full wiki, 2010). Buxton residents The population of Buxton is approximately 21,000 and the business wants to attract as more people is possible (buxtononline, 2011). Marketing Strategy The aim of this stage is to present how the benefits of target market are offered from the produce and product. -Target groups à ¢Ã¢â€š ¬Ã‚ ¢ Students of the University of Derby/Buxton Campus: Undergraduate, Postgraduate and College Students à ¢Ã¢â€š ¬Ã‚ ¢ Shoppers and tourists -Goals To develop into the best restaurant in Buxton. To sell up to 100 dishes per day. To attract clients from other cities and regions of the U.K. To become the best choice for the clients. Risk Management Anxiety: The company must realize that something has gone wrong and worry about that. Requirement: It must state an obligation to solve the problem, and put down in minutely of what to do. Control: If the business is in the middle of a main crisis, the principal figures in the business must show that they are in manage of the circumstances and work with any responsible authorities to make sure that it will not happen again the same. (Atkins, D. et al, 2006). Competitors University Bistro, Bistro 44. Bistro is located on campus and is the fastest possible option available for the students. The Bistro offers a variety of choices to students, such as soups, pasta, meat and fish (University of Derby, 2010). The owners of the company as students of the university they know that many students protest about the quality and food prices. Students look forward to the best deals, the freshest quality and most wholesome and healthy food. Actually the business does not have any indirect competitor because it will be the only restaurant with Greek dishes and Greek live music. Promotion In order to promote the business the owners decided to present the food of the restaurant to the people. So they decided that the best way to success this is to promote the food in the road. They will cook some foods of restaurant menu and they will offer them to the people for free of charge. As well the business will be presented by the distribution of flyers. Also by the advertisement in the newspapers and magazines, in the TV, and on radio. Also the business foresees the creation of a website in internet which will include the presentation of the company and some details for the company. Swot Analysis -Strengths Is the first Greek restaurant in Buxton. The menu of the restaurant reflects demand for fresh, healthy and quality food. The restaurant is spotless and neat. The restaurant offer products which is not available somewhere else in the market. The business employs a well-trained staff. -Weaknesses The company has not done any research on clients to see if the company will be successful and profitable The restaurant is new and not recognized. Some clients have to travel further to enjoy the restaurant. -Opportunities The restaurant will promote Greek cuisine. Continue to develop business in other places. -Threats Competition Clients may wish to go in other restaurants to gratify their requirements. The case of food contamination. The operating expenses of the business will rise soon. (Davis, B. Et al, 2008). Pestle Analysis -Political Taxes. -Economic Low set up costs Franchising facilitates set ups The support from important suppliers. The growing market. Perceptible value for the money. Increase of available income. -Social Full of activity and hard lifestyles. Healthy Diet. Increase of vegetarians. -Technological Rhythm of technological change Ordering system via internet. -Legal Consumer laws and regulations Prohibition of smoking. -Environmental Recycling. Cost of transport and delivery of merchandises. David, P. (2007). References: Atkins, D., Bates, I. and Drennan, C. (2006) Reputational Risk: A question of trust. London, United Kingdom, Lessons Professional Publishing Limited. Australian Food News (2009) Fast Food chains work with the UK authorities to improve health of their food [Internet]. Available from: [Accessed: 6 November 2010]. Barrow Paul (2001) The Best-Laid Business Plans, How to write them, how to pitch. Virgin Publishing Ltd, London Biztree. (2009) Business in a Box [Internet]. Available from: [Accessed: 14 November 2010]. Buxton Online. (2011) Buxton Online [Internet]. Available from: [Accessed: 7 November 2010]. CBS Evening News (2009) As U.K. Slumps, Fast Food Business Booms [Internet]. Available from: [Accessed: 8 November 2010]. David, P. (2007) Marketing for Managers. (5th ed) Oxford, United Kingdom, Elsevier Ltd. Davis, B., Lockwood, A., Pantelidis, I. and Alcott, P. (2008) Food and Beverage Management. (4th ed) Oxford, United Kingdom, Elsevier Publications. Food Standard Agency (2008) Trends in portion sizes in the UK A preliminary review of published information [Internet]. Available from: [Accessed: 8 November 2010]. Haier Co., Ltd. (2008) Haier. [Internet]. Available from: [Accessed: 17 November 2010]. Innkeeper (2000) .Buxton tourist and travel information [Internet]. Available from: [Accessed: 5 November 2010]. National voice of students. (2010) NUS Student Experience Report [Internet]. Available from: [Accessed: 5 November 2010]. Peletico Ltd. ( 2007) Peletico. [Internet]. Available from : [Accessed: 17 November 2010]. The full wiki. (2010) Buxton: Reference [Internet]. Available from: [Accessed: 15 November 2010]. Universal Business Analytics Ltd. (2010) Management of Financier Flow. [Internet]. Available from: [Accessed: 27 November 2010]. University of Derby. (2010) Key figures. [Internet]. Available from: [Accessed: 12 November 2010]. Virardi. (2009) Virardi. [Internet]. Available from : [Accessed: 17 November 2010]. West Alan (1998) A Business Plan, Built a great plan for the growing business. (3rd ed) Financial Times Management, London Entrepreneur Media. (2009) Elements of A Business Plan-Business Description [Internet]. Available from: [Accessed: 20 November 2010]. Appendixes

Essay --

Risks Summary This case is about the aggressive price behavior of the TA Orange that has recently been in the joint venture with other Thai companies. Risks The risks that TA Orange faces while entering in to the Thai market are as follows: Lower profit margin risks Shareholders’ risk Increased competition in the market risk and market saturation risk As the joint venture between TelecomAsia-Orange and Thai companies CP Group and TelecomAsia and France's Orange SA adapted the strategy of aggressive price-cutting strategy aimed at picking up a million subscribers in 2002. This strategy has increased the risk of price wars between the service providers and as experts like J. P. Morgan points out, this would let them lower their profit margins, and eventually this price war would end up eroding all the profits that was initially intended. As indicated â€Å"all of this threatens to erode margins across the board, analysts warn, with the prospect of declining handset sales cast ing particularly long shadows over the profit profile at AIS. Last year, AIS derived nearly 35% of its net profit f...

Essay on Theism versus Atheism in Catch-22 -- Catch-22 Essays

Theism versus Atheism in Catch-22  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Joseph Heller's novel Catch-22 deals with many issues that mankind is prone to deal with. One issue that is raised is the subject of theism versus atheism.   This argument is manifested in a dialogue, approximately two pages in length, between Yossarian, the main character, and Lieutenant Scheisskopf's wife. In this particular scene, Yossarian and the lieutenant's wife are debating the existence of G-d, presumably in the Judeo-Christian sense. The scene begins with each character introduced as an atheist, although the degeneration of the argument eventually proves somewhat otherwise. Yossarian is portrayed as a character in a perpetually negative mindset; he is invariably bitter and jaded, particularly because he has been forced to fight in World War II. Yossarian's experiences have led him to expect the worst from life, and to disbelieve in a g-d that causes such things as tooth decay and pain. The reader knows very little about Lieutenant Scheisskopf's wife, aside from her sexual escapades with the soldiers serving under her husband. Nevertheless, she seems to be under the impression that there are things in life to be grateful for under any circumstances. Yossarian attempts to prove his point through a long-winded and rather humorous speech about G-d being a bumbling fool who "robbed old people of the power to control their bowel movements" (189). While Yossarian raises a valid question against the existence of G-d, the fact that he debates the existence of G-d at all and speaks as though G-d exists provides the loophole necessary for this G-d to be a Catch-22.      Taken into consideration without the idea of Catch-22, the singular flaw in Yossarian's argument is that h... ... point of silliness) directly opposite a serious point in order to make the point more obvious. The fact that Heller chose religion as a subject to tackle shows great strength, particularly considering that Catch-22 was originally written in the late 1950s - a time in which the concept free-thinking was still in its infancy. The method of satire as a means of attacking an issue provides an effective outlet for the expression of ideas while maintaining a light overtone as a defense against retaliation. The scene pertaining to the atheism debate was both amusing and thought provoking, a task difficult to overcome.    Works Cited:    Heller, Joseph. The Chelsea House Library of Literary Criticism. Twentieth-Century American Literature Vol. 3. New York. Chelsea House Publishers, 1986.    Heller, Joseph. Catch-22. New York: Dell Publishing, 1991