Monday, January 13, 2020
Baldwin attention to detail was part of what made this AD animation intriguing. He used the animation technique of anthropomorphism by showing the breathing movements of the dolls. The film used a lot Of imagination, emotion and drama. The short video told a complete story without missing any plots, which made the mood of the piece very mysterious and suspenseful. Till the very end of the film, kept wondering what was going to happen next, if the witch doctor was going to spot the escaped doll or if the doll was going to successfully kill the doctorate.I also felt sympathy for the dolls because they looked worried and frightened. The uses of deem lightning was a major contribution to the eerie feel of the animation. It was easy to understand that the film was going to be gloomy and dark because of the low lightning. The dark silhouette of the witch doctor also contributed to the fear of the unknown. The juxtaposition of light and darkness was also emphasized. The dark lights in the b eginning and the bright lights at the end enhanced the story and plot. The witchdoctor symbolized darkness and the voodoo dolls ironically, symbolized light and hope.When the witch doctor died, a bright light filled the room, which showed that good always wins against evil and the voodoo dolls had been saved. Right from the onset of the film, the moody soundtrack, which played through out the film at different tempos, sets up a mysterious atmosphere of suspense, fear and tension. The music, which is non-dietetic, gave the animation a dark and sinister feel. Before the witch doctor pinned the first voodoo doll, the soundtrack was exciting and drum eke, but after the doll fell to the table, the sound track changed to a mournful tone.The moody soundtrack supplemented the lack of dialogue and narration as the soundtrack also told the story. Aside from mood music, there were also dietetic sounds; flickering lights, footsteps, switching of the light switch and opening and closing of doors were also important details as they added to the feeling of suspense and fear of the unknown. Additionally, the animation was fairly cartoon but the voodoo dolls had realistic human like movements. The animation was also very full as there are a lot Of movements, which improved the quality Of the animation.The themes of life and death used in this piece showed a higher level of maturity because they rose above basic themes usually used for exaggerated animations. The last few seconds of the animation, touched on a contemporary subject matter that is important today- self-sacrifice. Sacrificing our personal needs for the ones we love can lead to a greater good. Just like how the escaped voodoo doll was courageous in sacrificing his own life by facing off the evil antagonist, e was able to save the other voodoo dolls from death.
Saturday, January 4, 2020
In the reading Ã¢â¬Å"Up Against Wal-MartÃ¢â¬ by Karen Olson, she explains the tactics used by Wal-Mart in order to avoid paying their employees the fair wages they deserve. By training their employees to be anti-union, they can keep their pay lower while getting more labor out of them. In doing this employees are less likely to ask or receive promotions because they do not expect it to happen. Many of those who have worked at a Wal-Mart speak out on the mistreatment because they want a fair wage for the work they are putting in. The main focus for the way Wal-Mart runs their business is to teach their employees about working in a place union free. Those who disagree do not gain much change because they are quickly put down. Olsson starts off by talking with an employee, Jennifer McLaughlin a mother who is employed at a Wal-Mart in Paris, Texas. Unfortunately Wal-MartÃ¢â¬â¢s wages are not enough for her to live off of. She seeks assistance from the government just so she can giv e her child the things he needs. Working hard at Wal-Mart does not have any benefits, living with these wages is very hard considering they are not enough to have health insurance. On top of all this McLaughlin is forced to work overtime where she has to do a great amount of work. She states Ã¢â¬Å"On a given shift McLaughlin might man a register, hop on a mechanical lift to retrieve something from a high shelf, catch fish from a tank, run over to another department to help locate an item, restock the shelves, dust offShow MoreRelatedFundamentals of Hrm263904 Words Ã |Ã 1056 PagesHRM 28 PART 2 Chapter 3 Chapter 4 THE LEGAL AND ETHICAL CONTEXT OF HRM Equal Employment Opportunity 56 Employee Rights and Discipline 84 PART 3 Chapter 5 Chapter 6 Chapter 7 STAFFING THE ORGANIZATION Human Resource Planning and Job Analysis 110 Recruiting 132 Foundations of Selection 154 PART 4 Chapter 8 Chapter 9 TRAINING AND DEVELOPMENT Socializing, Orienting, and Developing Employees 182 Managing Careers 208 PART 5 Chapter 10 Chapter 11 Chapter 12 Chapter 13 MAINTAININGRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words Ã |Ã 1573 PagesThe Basic Emotions 100 Ã¢â¬ ¢ The Basic Moods: Positive and Negative Affect 100 Ã¢â¬ ¢ The Function of Emotions 102 Ã¢â¬ ¢ Sources of Emotions and Moods 103 Emotional Labor 108 Affective Events Theory 110 Emotional Intelligence 112 The Case for EI 113 Ã¢â¬ ¢ The Case Against EI 114 Ã¢â¬ ¢ Emotion Regulation 115 OB Applications of Emotions and Moods 115 Selection 116 Ã¢â¬ ¢ Decision Making 116 Ã¢â¬ ¢ Creativity 116 Ã¢â¬ ¢ Motivation 117 Ã¢â¬ ¢ Leadership 117 Ã¢â¬ ¢ Negotiation 117 Ã¢â¬ ¢ Customer Service 118 Ã¢â¬ ¢ Job Attitudes 119 Ã¢â¬ ¢ Deviant Workplace BehaviorsRead MoreIntroduction to Materials Management169665 Words Ã |Ã 679 PagesHealthcare; Carol Bulfer, Parker Hanninfin Corp.; William Leedale, IFS; and Angel Sosa, University of Puerto Rico at Bayamon. Academic reviewers included Sheila E. Rowe, North Car olina AT State University; David Lucero, Greenville Technical College; Floyd Olson, Utah Valley State College; Ralph G. Kauffman, University of HoustonÃ¢â¬âDowntown; Ronald J. Baker, Shoreline Community College; and Richard E. Crandall, Appalachian State University. Tony Arnold thanks his wife, Vicky Arnold, for her assistance throughoutRead MoreManaging Information Technology (7th Edition)239873 Words Ã |Ã 960 PagesI-7 Midsouth Chamber of Commerce (B): Cleaning Up an Information Systems Debacle CASE STUDY II-1 Vendor-Managed Inventory at NIBCO CASE STUDY II-2 Real-Time Business Intelligence at Continental Airlines CASE STUDY II-3 Norfolk Southern Railway: The Business Intelligence Journey CASE STUDY II-4 Mining Data to Increase State Tax Revenues in California CASE STUDY II-5 The CliptomaniaÃ¢â ¢ Web Store: An E-Tailing Start-up Survival Story CASE STUDY II-6 Rock Island Chocolate
Friday, December 27, 2019
Kennedy Cooper Biotechnology 5th period What are scientists using to diagnose Alzheimer s Disease and other memory disorders early and why should they do so when there is still no cure for it?more Alzheimer s disease is a progressive disease that destroys memory and other important mental functions. It is also the disease that took my grandfather. Since there is no cure and because of how late he was diagnosed, there was little the doctors could do for him. I personally noticed changes in my grandfather, when he would tell the same stories over and over again and not even know it, or would ask things like Ã¢â¬Å"whenÃ¢â¬â¢d you get here?Ã¢â¬ when I had been there for hours. It eventually got to the point where he needed total assistance with eating, dressing, using the bathroom and all other daily self-care tasks. If he had been diagnosed sooner he could have adopted certain lifestyle habits that could have helped maintain or potentially improve his health and extended his life. That s why it is so important to me to be able to diagnose this disease early. If he had known before it was too late he could have lived a longer and healthier life, but because of the research t hat s happening right now, scientists will soon be able to diagnose it before it is too severe. To diagnose Alzheimer s Disease early, scientists are using neuroimaging such as MRI and CT which is important, although the lack of a cure, because after diagnosis, patients can improve and slow brain deterioration byShow MoreRelatedSymptoms Of Alzheimer s Disease1006 Words Ã |Ã 5 PagesAlzheimer s disease is a severe illness that affects the brain and leads to gradual memory loss, reduced intellectual ability and deterioration function of thinking. Alzheimer s disease (AD), the most common type of dementia, is a progressive neurological disorder that increasingly robs individuals of cognitive, behavioral, and functional skills (Demakis, 2007). The reason for the appearance this disease is a collection of disorders in the brain due to which its cells are dying partially. In theRead MoreAlzheimer s Disease : The Most Common Form Of Dementia1427 Words Ã |Ã 6 PagesDementia, known as one of the world s current pandemics, is estimated to be the fourth most common cause of death in the developed country, second only to cardiovascular, cerebrovascular diseases and cancer. With the aging population, dementia has gradually become a serious threat to the health of the elderly people in Australia. Alzheimer s disease is the most common form of dementia. Alzheimer s disease usually occurs in a primary degenerative encephalopathy in senile and pre senior periodRead MoreAlzheimer s Disease : The Mysterious Tragedy Essay1565 Words Ã |Ã 7 PagesAbstract Alzheimer s Disease is a name that is not entirely uncommon. Alzheimer s is a disease that has only recently been classified as one, though it is not uncommon to mankind. Before Dr. Alzheimer officially diagnosed it has been present before under the premise of old age and dementia, as both disorders are a disruption of neural pathways related to memory and normal brain operation. Memory in this sense is not bound to the idea of experiences worth cherishing, but also incorporates loss ofRead MoreDealing With Dementia Essay979 Words Ã |Ã 4 Pagesdid anyone know his memory and performance issues were due to a disease. (Life with ALZ)Ã¢â¬ This disease causes the loss of brain function that occurs with certain diseases. Dementia, is one form of this disease that gradually gets worse over time. It affects memory, thinking, and behavior. (WebMD, 1995) Ã¢â¬Å"Changes that take place in the brains of people. These brain changes may cause the memory loss and decline in other mental abilities that occur with Alzheimers disease. AlzheimerÃ¢â¬â¢s generallyRead MoreAlzheimer s Disease : A Progressive Disease1663 Words Ã |Ã 7 Pages Alzheimer s disease is a progressive disease that destroys memory and other important mental functions. At first, someone with Alzheimer s disease may notice mild confusion and difficulty remembering. Eventually, people with the disease may even forget important people in their lives and undergo dramatic personality changes. Alzheimer s disease is the most common cause of dementia Ã¢â¬â a group of brain disorders that cause the loss of intellectual and social skills. In Alzheimer s disease, theRead MoreAlzheimer s And Alzheimer Dementia991 Words Ã |Ã 4 PagesSome alternate names for Alzeheimer s include Alzheimer dementia (AD), Alzheimer dementiia, syndrome, and sclerosis. The name of the disease was chosen after Dr. Aloysius Alzheimer was credited with discovering the first case of presenile dementia. This would later be called Alzheimer s disease in honor of Dr. Alzheimer s discovery. In the year of 1901, Dr. Alzheimer was studying a 51-year-old patient named Auguste Deter. T he patient was suffering from strage behavioral patterns of symptoms. OneRead MoreAlzheimer s Disease : A Progressive Decline1240 Words Ã |Ã 5 PagesAlzheimerÃ¢â¬â¢s disease is a progressive decline in cognitive function. It affects the brain by damaging brain cells resulting in a decreased in cognitive function, physical mobility, swallowing and fine motor skills. This disease approximately 5.1 million Americans aged sixty-five or older (Alzheimer s Association, 2015) of which approximately 700,000 will likely die this year (Alzheimer s Association, 2015) of related symptoms such as aspiration pneumonia due to decreased swallowing ability. TheRead MoreDementia Is The Only Cause Death That Does Not Have A Cure972 Words Ã |Ã 4 Pagesthinking, memory, and reasoning that is severe enough to interfere with a person s daily functioning. Dementia is not the name of a specific disease itself, but rather a group of symptoms that are caused by various diseases or conditions. This is referred to as an umbrella term, a phrase that covers a broad interval or set of functions or items that all fall under a single common category. Dementia is a descriptive term for a collection of symptoms that can be caused by a number of disorders that affectRead MoreDementia And Alzheimer s Dementia995 Words Ã |Ã 4 PagesDementia and Alzheimer s Dementia and AlzheimerÃ¢â¬â¢s was discovered by Dr. Alois Alzheimer. He discovered both of them, dementia is like AlzheimerÃ¢â¬â¢s just not as severe. Dementia has several different types, these include Alzheimer s disease, vascular dementia, Lewy body dementia and Front temporal dementia. The first changes you notice with dementia is Cognitive changes. These include memory loss, difficulty communicating or finding words, difficulty with complex tasks, difficulty with planningRead MoreAlzheimer s Disease : A Progressive Disease925 Words Ã |Ã 4 PagesAlzheimer s disease is a progressive disease that destroys memory and other vital mental functions. Alzheimer s disease is the most common cause of dementia, a group of brain disorders that cause the loss of intellectual and social skills. AD can eventually render a person unable to function in society and to even care for themselves. Since the disease is the 6th leading cause of death in the United States constant research is being done to try to prevent it and to find a cure. Alzheimer s disease
Thursday, December 19, 2019
A parent is not someone who only provides protection and the necessities of life for their children. A parent is someone who deeply cares for their youngster and is a role model for them. A parent is a teacher; someone who can provide information and guidance and shows the real working of society for their child and guide them through it. A parent is someone who treats their children as an independent individual with full respectfully. The story, To Kill a Mockingbird by Harper Lee, is about Jean Louise Finch (Scout) who is a young girl growing up during the 1930s in Maycomb, Alabam. Harper Lee wrote about ScoutÃ¢â¬â¢s life and how her father, Atticus, helped her and guided her through life. Harper Lee shows the real attributes of an excellentÃ¢â¬ ¦show more contentÃ¢â¬ ¦In other words, this shows that Atticus treats Jem like a grown-up because most parents would avoid taking this action because children are demeaned for being young, inexperienced, and fragile, this is not the ca se for Atticus, instead he decides to take Jem with him and to show him what it s like to deliver bad news, and wants him to learn how to handle these kinds of situation in the future. Atticus is an excellent father for treating Jem like an adult because, when adolescence hit a certain age more is expected from them and they are supposed to act like an adult all of a sudden. By treating Jem like an adult Atticus is without doubt making the transition to adulthood much easier for Jem. An experienced adult is someone who can control their emotions when needed. For example, Atticus treats Scout like an adult by expecting her to control her emotions toward people who call Atticus a Ã¢â¬Å"nigger loverÃ¢â¬ . The evidence to support this is when Scout says, Ã¢â¬Å"My fists were clenched and I was ready to let fly. Atticus had promised me he would were me out if he ever heard of me fighting anymore, I was far too old and too big for such childish thingsÃ¢â¬ (99). This quote surely pro ves AtticusÃ¢â¬â¢s expectations of Scout and how he wants her to act as mature as possible and not let her feelings get in the way because by allowing that to happen, Scout will lose the ability to control her emotions fully in the future when something worse occurs. By treating her like an adult Atticus is
Wednesday, December 11, 2019
The Fellowship Of The Ring Analysis Essay The Fellowship of the Ring AnalysisIn J. R. R. Tolkins novel The fellowship of the Ring Frodo and his friends attempt and dispose of the Ring once and for all. By distorying the Ring it insures that the ring wont ever fall into the wrong hands and be used for evil. The center of this book is the ring of power because if it falls into the wrong hands it could mean the distrouction Before the history of the ring was explained to Frodo he had no idea that it was capable of such dark powers and came from such a dark history. After hearing this Frodo was left with no choice other then to dispose of the rig for good. On this quest to expunge the ring Frodo and his friends, Pippin and Sam travel across the land in search of the volcano of Mount Doom. Along this road they make friends and enemies and experience good times and bad. Frodo and his companions are obliterating the ring because the ring that Frodo posses is far too powerful to fall into the wrong hands. The ring that Frodo had was one of the many rings created. It was the Elves of Eregion who made all the rings, except for the One, which Sauron forged by himself in Mount Doom. The ring that Sauron created is referred to as the one to rule them this was the most powerful ring of them all. This small hobbit named Frodo is by chance forced to leave everything he has ever know and travel across the land. Along the way Frodo is faced with many obstacles and challenges. If Frodo fails in keeping his ring safe it could very well fall into the wrong hand and could lead to death and suffering across the land.
Tuesday, December 3, 2019
Tesco Boston Matrix and Ansoff Matrix Paper Access to Business Unit Title: Marketing Level 3 Credit Value: 6 credits Tutor: Alison Unwin Unit Code: 3-BA1-045 Email: [emailprotected] ac. uk This unit has 4 learning outcomes. LEARNING OUTCOMES ASSESSMENT CRITERIA PROPOSED ASSESSMENT EVIDENCE (TBC) Assessment Evidence Answer paper The Learner should be able to: 1. Establish the importance of the marketing environment The Learner can: 1. 1 Analyses the difference between micro and macro environmental factors 1. 2 Compare and contrast a minimum of two tools such as SWOT and POWER SWOT and apply to business solutions 1. 3 Critically contrast Primary and Secondary research methods 2. Evaluate the use of tools such as Boston and Ansoff Matrix to business situations 2. 2 Analyse the effectiveness of models such as PorterÃ¢â¬â¢s Generic Strategies 3. 1 Evaluate consumer buying behaviour and the adoption process 3. 2 Analyse the role of marketing mix to specific products 3. 3 Evaluate the Product Life Cycle in various forms 3. 4 Inves tigate different pricing strategies 3. 5 Analyse the significance of place and different distribution techniques 4. 1 Investigate and contrast the use of new and/or emerging technology in the marketing and distribution of specific products. 2. Appreciate the significance of Marketing Strategy Essay 800-1000 words 3. Recognise the use of Marketing Tactics Research report Approx 1500 words together with a short reflective account 4. Understand the significance of new and emerging technologies to marketing strategy and process Research report Approx 1500 words together with a short reflective 1 account The outline of the unit content includes: Marketing environment, marketing strategy, marketing tactics, new and emerging technologies. The unit content will be delivered in the form of: Tutor lectures, handouts, activities and the use of the internet for additional research. The handouts and lectures will give you the basic information you need for your assignments but it is important that you do other research on the topics to be able to deliver an excellent piece of work. The written assignments will be given in the next few weeks. As with all your other assignments it is important to correctly reference any work you use from books, publications and the internet. Please see the booklet given to you during your induction or research project lessons for how to reference correctly and how to complete your bibliography. We will write a custom essay sample on Tesco Boston Matrix and Ansoff Matrix specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Tesco Boston Matrix and Ansoff Matrix specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Tesco Boston Matrix and Ansoff Matrix specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Deadlines: The final deadline for the whole unit is the last week in January but there will be earlier deadlines for Learning outcomes 2 and 3 and the answer paper will be done in the class room during a lesson (probably after the October half term). All deadlines will be given to you when you are given your assignment briefs. All extensions will be done through the correct procedures (as per your course handbook) and any deadlines missed without a valid extension will only be marked at the lower Pass. All completed assignments will be handed into the tutor in a hard copy with the correct Ã¢â¬Ëfront sheetÃ¢â¬â¢ fully filled in. Assignment brief Grading Criteria: ? To get a Pass you will have to answer all the Learning outcomes to a satisfactory level ? To get a Merit you will need to fulfil the Learning outcomes and the Grade Descriptors 1, 2 7 (look at the Merit column) ? To get a Distinction you will need to fulfil the Learning outcomes and the Grade Descriptors 1, 2 7 (look at the Distinction column) A copy of the Grade Descriptors are attached to this document o o o o Learning Outcome No 1 Ã¢â¬â Answer paper Learning Outcome No 2 Essay 800-1000 words Learning Outcome No 3 Research report Approx 1500 words together with a short reflective account Learning Outcome No 3 Research report Approx 1500 words together with a short reflective account The reflective account should be an evaluation about how you have found researching and writing the report. Scenario You work for a professional organisation who advise businesses on all matters to do with marketing. You have been given a business to work with and to give advice on various matters to do with their marketing strategies etc.. You will be required to advise the business on a number of aspects and give a written report to your selected business. Please choose a business that you would like to use as your case study for the whole unit. Choose carefully and pick a business that you find interesting or already work/ed for. You will be required to research the business and its marketing strategies, so make sure your business has plenty of information available to you via various research methods, i. e. publications, internet, journals etc.. 3 Learning Outcome No 1 (Establish the importance of the marketing environment) Answer paper 1. 1 Analyse the difference between micro and macro environmental factors Please use your chosen business and analyse the difference between the micro and macro environmental factor that concern your business. First explain the difference between micro and macro environmental factors and then give details on the micro and macro environmental factors that could impact your chosen business. 1. 2 Compare and contrast a minimum of two tools such as SWOT and POWER SWOT and apply to business solutions Use your chosen business and describe and use at least two marketing tools such as SWOT, POWER SWOT and PESTLE analysis to assist with various business solutions that your chosen business may come across. Examples could include: Expansion, new product, new market, new competitor, recession etc.. 1. 3 Critically contrast Primary and Secondary research methods Please describe both Primary and Secondary research methods, giving examples and then critically contract the two research methods, giving examples. Remember to look at Grade Descriptors 1, 2 7 to be able to get a Merit or Distinction Deadline: Opportunity to give in a draft copy to Alison by 15 November or before and final deadline is 29 November. Workshops will be done in class (not 8th November because of Ofsted) 4 Learning Outcome No 2 2. Appreciate the significance of Marketing Strategy 2. 1 Evaluate the use of tools such as Boston and Ansoff Matrix to business situations 2. 2 Analyse the effectiveness of models such as PorterÃ¢â¬â¢s Generic Strategies Essay 800-1000 words Essay Question: Why is the use of marketing strategies significant in all businesses? Guidance: Use your chosen business and evaluate the tools such as the Boston Matrix and the Ansoff Matrix to relevant and potential business situations that your chosen business may come across. Examples could include: Expansion, new product, new market, new competitor, recession etc.. Then look at Porters Generic Strategy model and analyse how effective it is and how it can be used in your chosen business. Remember to look at Grade Descriptors 1, 2 7 to be able to get a Merit or Distinction Deadline: Opportunity to give in a draft copy to Alison by 29 November or before and final deadline is 13 December. Workshops will be done in class 5
Wednesday, November 27, 2019
Boston Chicken implemented a franchising strategy that differed from most other franchising companies at the time. Boston Chicken focused its expansion through franchising the company through large regional developers rather than selling store franchises to a large number of small franchisees. In that, an established network of 22 regional franchises that targeted their operations in the 60 largest U.S. metropolitan markets and in order to do so, the franchisee would have been an independent experienced businessman with vast financial resources and would be responsible for opening 50 Ã¢â¬â 100 stored in the region. Boston Chicken focused on widespread continuous expansion of its operations to become to developed across the board food chain. Scouting for real estate assured the highest standards for developing properties and was critical to the companyÃ¢â¬â¢s future success. To assist in future growth of the franchises, Boston Chicken implemented a communications infrastructure, which provided a supporting link for communication between its networks of stores. We will write a custom essay sample on Boston Chicken Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition in efforts to improve operating efficiency, the company locked in low rates from its suppliers and developed flagship stores, which did most of the initial food preparation which inadvertently reduced employee training costs. Many of these regional developers were given a revolving credit line to help support expansion. This type of financing came with credit risk while the franchises average revenue from operations were not sufficient enough to cover the expenses which raises doubt for the repayment of such loans. 2. The accounting policy of reporting the franchise fees from Boston ChickenÃ¢â¬â¢s area developers as revenue seemed most controversial. These franchise fees, which accounted for more than 50% of total revenue, did not represent revenues from operations. Also, the source of most of the ranchise fees came from the financing provided by Boston Chicken, the franchiser, where the money coming in was the same money that was going out. This overstated earnings of the company. Since the debentures can be converted into shares of common stock, most of the revenue from franchise fees should have been deferred. Reporting revenues that included these franchise fees his the fact the most of the franchised stores were operating at a loss, which provided a false impression to investors. While Boston Chicken, the franchiser reported a net income from operations of $24,611 in 1994, if they excluded the income provided by franchise fees, they company-operated stores would have been operating at a loss, which would have been a more accurate picture for the companyÃ¢â¬â¢s operations and its question of having a profitable future. 3. Boston Chicken, the franchiser, reports revenue based on franchise fees (includes royalties, initial franchise development costs, interest income from area developer financing, lease income, software fees, and other related franchise fees), and company operated stores. The revenue reported on the income statement does not reflect the operating income or losses generated by the area developers, with most of these area developers operating at a loss. Since the franchiser provides financing to the area developers, it seems that consolidation of the financial statements would provide vital information to the users of the financial statements especially since the repayment of loans relies heavily on the profitability of the franchisees. Basically, Boston Chicken was not reporting the results of operations from its area developers because Boston Chicken did not have an equity position in these firms; rather their stake in these franchises was reported as debt financing. In doing so, Boston Chicken did not have to report the losses that were incurred in these operations. By manipulating the financial statements, the company gave a false impression on its future prospects of the company, allowing them to more freely raise capital through the issuance of common stock, and inadvertently inflating tock prices.