McDonalds Cost Structures Assignment Example | Topics and Well Written Essays - 1000 words

McDonalds Cost Structures - Assignment Example The franchises have to pay their own occupancy costs which consist of rent, property taxes, insurance and maintenance costs. Certain corporate general and administrative expenses are fixed too which comprise of office support costs in areas of training, legal, supply chain, finance, information technology and human resources. Variable costs which vary with the level of sales include a major chunk of food and labor costs. Sales staff and countermen whose salaries are based on the number of customers they serve are also variable costs for the company. Also, packaging costs, the paper material, employee benefits, selling and general expenses are variable charges. Certain corporate general costs are variable such as training and restaurant operations. As for the fixed costs, the factors that affect them are mostly the market changes. McDonald's needs to spend more on advertising and promotion when they see that market competition is getting fiercer and bitter. Moreover, in order to retain the higher level experienced staff, they need to raise the salaries of their staff and hence payrolls and compensation of management level employees increase. However, in times of recession like the major financial crisis, all fixed costs also dwindled down. The royalty charges or franchise fee is mainly fixed at a certain percentage after a 25% down payment initially unless the franchisor wants to alter the fixed rate for some reason. The variable costs are more directly responsive to changes in the level of sales. The main factor affecting the variable costs is the demand and the number of sales that McDonald's has. The more people want to eat McDonald's, the higher will be the food supplies costs, the packaging and paper costs, the more the number of counter employees to serve the customers, the higher the selling expenses and other general expenses.

American fast food restaurant Essay Example for Free

American fast food restaurant Essay Subway is an American fast food restaurant franchise that primarily sells submarine sandwiches (subs) and salads. It is owned and operated by Doctors Associates, Inc. Subway is one of the fastest growing franchises in the world with 40,229 restaurants in 102 countries and territories as of 11 September 2013.[1] It is the largest single-brand restaurant chain and the largest restaurant operator globally.[3][4][5] Subways main operations office is in Milford, Connecticut; five regional centers support Subways growing international operations. The regional offices for European franchises are located in Amsterdam, Netherlands; the Australia and New Zealand locations are supported from Brisbane, Australia; the Asian locations are supported from offices located in Beirut, Lebanon, and Singapore; and the Latin America support center is in Miami, Florida. [6] Contents [hide] 1 History 1.1 Early history 2 Products 2.1 Regional variations 2.2 Nutritional content 3 Advertising 3.1 $5 footlongs 3.2 Sub Club 4 Controversies 4.1 Sandwich size 4.2 Franchise relations 4.3 UK VAT treatment 4.4 Caseys trademark case against Subway 5 References 6 External links History Early history Subways original logo used from 1965 to 2002. In 1965, Fred DeLuca borrowed $1,000 from friend Peter Buck to start Petes Super Submarines in Bridgeport, Connecticut, and in the following year they formed Doctors Associates Inc to oversee operations of the restaurants as the franchise expanded.[7] The holding company derives its name from Fred DeLucas goal to earn enough from the business to pay tuition for medical school, as well as Peter Bucks having a doctorate in physics.[8] Doctors Associates is not affiliated with, nor endorsed by, any medical organization.[9] In 1968, the sandwich shop began using the name Subway for the first time.[7] Subway restaurant, Pittsfield Township, Michigan The first Subway on the West Coast was opened in Fresno, California in 1978. [10] The first Subway outside of North America opened in Bahrain, in December 1984.[11]In 2004, Subway began opening stores in Walmart supercenters, and surpassed the number of McDonalds locations inside US Walmart stores in 2007.[12]

Critical Analysis of Oleanna :: essays papers

Critical Analysis of Oleanna The most straight forward gender conflict in the movie Oleanna is that between the Professor and the student. She accuses him of sexual harassment. He denies it and they go before the Tenure Committee who find him guilty. The question at hand is what is sexual harassment? Must the harasser intend to harass? When a student would ask Socrates to answer a question, Socrates would ask them to define their terms. He would continue to ask the student to clarify until finally the student would realize the answer to the question. In this case the question that may have been put to Socrates is "Can a person, man or woman, commit sexual harassment on accident?". The answer from this ugly old man would be "What is sexual harassment?" It is physical advancement, sexist or sexual remarks, even pornographic material, that someone finds offensive and threatening. The Professor in Oleanna sexually harasses the student by this definition. This first part of sexual harassment, that someone must find the activity personally offensive, is met without a doubt. Why? Oleanna says she is offended by his remarks. Only she can know for sure how she feels. The second part of sexual harassment, that the person must be threatened, is harder to prove than for her to just say she was threatened. Oleanna says in her claim that the professor referred to female students as "darlin’" and other such terms of endearment. Why would she feel more threatened than the other women in her class? In defense of the professor it must be understood that he only intended to help Oleanna. He slipped across the line of what is proper behavior. He went from being a teacher to wanting to be a father figure. It is sad but at some point a person must draw a line and realize what they can and cannot accomplish. Another question that pertains to the guilt or innocence of the Professor is a concern for the Bill of Rights.

Morality In “Queen Vs. Dudley And Stephens” Essay

1. In the case of Queen vs. Dudley and Stephens, was the killing of the cabin boy, Richard Parker, morally wrong? Relate your answer to one or more of the following ethical theories: Aristotelian ethics, Hobbesian ethics, Utilitarianism, or Kantian ethics. Be sure to give a summary of the main points of the theory, as well as drawing out its implications for the case. In the case of Dudley and Stephens, the murder of Richard Parker cannot be justified as being morally permissible. Our society functions on certain base principles, one of them being that there are some things which are forbidden, that particular actions or measures can never be correct due to their nature. Murder is an action which qualifies as being fundamentally wrong, it can never be said that murder is the right thing to do, because no matter the context, murder is in no way a morally permissible course of action. While it is true that all of the crew members would most certainly have died if Parker had not been slain, that is still not enough reason to have permitted the murder. Even if the boy had been consulted on the matter and he had subsequently granted his consent, the act of murder still cannot be justified. There is no situation so dire (excluding warfare and self-defense) to warrant the voluntary taking of another human being’s life. Although the crew had already gone numerous days without any form of nourishment, murder was still not the proper course of action. The boy was near death, and perhaps if they had waited just another day he would have died naturally, and then they could have used his body. This standpoint of murder never being the right decision is supported by Aristotle’s theory of â€Å"virtue ethics†. His theory states that we should live our lives according to principles of virtue and morality, and this will lead to an attainment of happiness. Aristotle says that not all of our actions should be virtuous, as an extreme amount of anything won’t bring happiness, but rather we should live to a mean between evil and morality. He believes that through our ability to reason and choose our actions we will reach that mean position and balance our lives to a point of happiness. While the theory does allow us to choose some actions which are not moral

Pride and Prejudice Movie Review Essay

1) In 1859, Charles Darwin described a model of how living things change over time. He described this model and the evidence that supported it in a book called On The Origin of Species. Which scientific term is used to describe a testable model that seeks to explain natural phenomena? A) data B) hypothesis C) observation D) theory 2) When an experiment is repeated and the new results are different from the original results, what could you assume to be true? A) The results from both experiments are worthless. B) The first experiment’s results are worthless and should be discarded. C) The experimental design is flawed and the experiment should be discarded. D) Neither test results are 100% reliable and additional experimentation is needed. 3) All of the following EXCEPT the resistance of _________ demonstrate artificially selected resistance. A) beef cattle, to â€Å"shipping fever†, B) many agricultural wheat varieties, to drought and fungus, C) Anatarctic fish to freezi ng, due to antifreeze proteins in their blood, D) many common grasshopper species to pesticides, such as diazinon, sevin, and others, 4) Which fact about fossils is MOST important to scientists who study evolution? A) Fossils are often found in sedimentary rock. B) Footprints, body structures, and even animal droppings can become fossilized. C) The age of a fossil can be determined by examining the rock strata in which the fossil is found. D) The formation of a fossil depends on the geologic and chemical conditions present when an organism dies. 5) According to the fossil record, five ________________took place, which lowered the variety of species found on Earth today. A) mass clonings B) microevolutions C) mass extinctions D) mass revolutions 6) When an experiment is repeated and the new results are different from the original results, what could you assume to be true? A) The first set of results MUST be incorrect and thrown out. B) The second set of results MUST be inaccurate and thrown out. C) The experimental design must be flawed and should be scrapped. D) The original experiment MAY be inaccurate and further experimentation is needed. 7) If an experiment’s results are accurate, when the experiment is repeated by another scientist, the results A) should be similar to those obtained originally. B) will be identical every time the experiment is repeated. C) should be completely different for a different scientist.

Biography of Mary Sibley, Salem Witch Trials Witness

Biography of Mary Sibley, Salem Witch Trials Witness Mary Sibley (April 21, 1660–ca. 1761) was a key but minor figure in the historical record of the Salem Witch Trials in Massachusetts Colony of 1692. She was the neighbor of the Parris family who advised John Indian to make a witch’s cake. The denouncing of that act has been seen as one of the triggers of the witch craze that followed. Fast Facts: Mary Sibley Known For: Key role in the Salem Witch Trials of 1692Born: April 21, 1660 in Salem, Essex County, MassachusettsParents: Benjamin and Rebecca Canterbury WoodrowDied: c. 1761Education: UnknownSpouse: Samuel Sibley (or Siblehahy or Sibly), February 12, 1656/1257–1708. m. 1686Children: At least 7 Early Life Mary Sibley was a real person, born Mary Woodrow on April 21, 1660 in Salem, in Essex County, Massachusetts. Her parents, Benjamin Woodrow (1635–1697) and Rebecca Canterbury (spelled Catebruy or Cantlebury, 1630–1663), were born in Salem to parents from England. Mary had at least one brother Jospeh/Joseph, born about 1663. Rebecca died when Mary was about 3 years old. Nothing is known of her education, but in 1686, when Mary was about 26 years old, she married Samuel Sibley.  Their first two children were born before 1692, one was born in 1692 (a son, William), and four more were born after the events at Salem, after 1693. Samuel Sibleys Connection to Salem Accusers Mary Sibleys husband had a sister Mary, who was married to Captain Jonathan Walcott or  Wolcott, and their daughter was Mary Wolcott. Mary Wolcott became one of the accusers of witches in the Salem community in May 1692 when she was about 17 years old. Those she accused included  Ann Foster. Mary Wolcott’s father John had remarried after Samuels sister Mary died, and Mary Wolcotts new stepmother was Deliverance Putnam Wolcott, a sister of Thomas Putnam, Jr.  Thomas Putnam Jr. was  one of the accusers at Salem as were his wife and daughter, Ann Putnam, Sr. and Ann Putnam, Jr. Salem 1692 In January of 1692, two girls in the home of the Rev. Samuel Parris, Elizabeth (Betty) Parris  and  Abigail Williams, ages 9 and 12,  began exhibiting very strange symptoms, and a  Caribbean slave, Tituba, also experienced images of the devil- all according to later testimony.  A doctor diagnosed the â€Å"Evil Hand† as the cause, and Mary Sibley offered the idea of the witch’s cake to John Indian, a Caribbean slave of the Parris family. The primary evidence in the trial against the group was the witchs cake, a common folk magic tool made using the urine of the afflicted girls. Supposedly, sympathetic magic meant that the evil afflicting them would be in the cake, and, when a dog consumed the cake, it would point to the witches who had afflicted them.  While this was apparently a known practice in English folk culture to identify likely witches, the Rev. Parris in his Sunday sermon denounced even such well-intentioned  uses of magic, as they could also be â€Å"diabolical† (works of the devil). The witchs cake didnt stop the afflictions of the two girls.  Instead, two additional girls began to show some afflictions:  Ann Putnam Jr.,  connected to Mary Sibley through her husbands brother-in-law, and Elizabeth Hubbard. Confession and Restoration Mary Sibley confessed in church that she had erred, and the congregation acknowledged their satisfaction with her confession by a show of hands. She probably thereby avoided being accused as a witch. The next month, the town records note her suspension from communion and restoration to full congregational inclusion when she made her confession. March 11, 1692 – Mary, the wife of Samuel Sibley, having been suspended from communion with the church there, for the advices she gave John [husband of Tituba] to make the above experiment, is restored on confession that her purpose was innocent. Neither Mary nor Samuel Sibley appears on the 1689 register of covenanted church members of the Salem Village church, so they must have joined after that date. According to genealogical records, she lived well into her nineties, dying about 1761. Fictional Representations In the 2014 Salem-based supernatural scripted series  from WGN America, Salem,  Janet Montgomery stared as Mary Sibley, who in this fictional representation is an actual witch. She is, in the fictional universe, the most powerful witch in Salem.  Her maiden name is Mary Walcott, similar but not the same as the maiden name, Woodrow, of the real-life Mary Sibley. Another Mary Walcott in the real Salem universe was one of the key accusers at age 17, a niece of Ann Putnam Sr. and cousin of Ann Putnam Jr. That Mary Walcott (or Wolcott) in the real Salem was a niece of Samuel Sibley, husband of the Mary Sibley who baked the witchs cake.  The producers of the  Salem  series seem to have combined the characters of Mary Walcott and Mary Sibley, niece, and aunt, to create a completely fictionalized character. In the pilot of the series, the fictional Mary Sibley assists her husband in throwing up a frog. In this version of the Salem witch history, Mary Sibley is married to George Sibley and is a former lover of John Alden (who is much younger in the show than he was in the real Salem.) The Salem  show even introduced a character, Countess Marburg, a German witch  and terrible villain who has had an unnaturally long life.  At the end of Season 2, Tituba and the Countess die, but Mary goes on for another season. Ultimately, Mary comes to wholeheartedly regret her choices. She and her lover are reconciled and fight for the future together. Sources Ancestry.com.  Massachusetts, Town and Vital Records, 1620-1988  [database on-line]. Provo, UT, USA: Ancestry.com Operations, Inc., 2011.  Original data:  Town and City Clerks of Massachusetts.  Massachusetts Vital and Town Records. Provo, UT: Holbrook Research Institute (Jay and Delene Holbrook).  Note that the image clearly shows 1660 as the birth date, though the text at the site interprets it as 1666.Mary Sibley. Geni, January 22, 2019.Yates Publishing.  U.S. and International Marriage Records, 1560-1900  [database on-line]. Provo, UT, USA: Ancestry.com Operations Inc, 2004.Jalalzai, Zubeda. Historical Fiction and Maryse Condà ©s I, Tituba, Black Witch of Salem. African American Review 43.2/3 (2009): 413–25.Latner, Richard. Here Are No Newters: Witchcraft and Religious Discord in Salem Village and Andover. The New England Quarterly 79.1 (2006): 92–122.Ray, Benjamin C. The Salem Witch Mania: Recent Scholarship and American History Textbooks. Journal of the American Academy of Religion 78.1 (2010): 40–64. Satans War against the Covenant in Salem Village, 1692. The New England Quarterly 80.1 (2007): 69–95.

Basic Facts about a Starfishs Biology and Behavior

Basic Facts about a Starfish's Biology and Behavior Starfish are star-shaped invertebrates that can be a variety of shapes, sizes, and colors. You might be most familiar with starfish that live in tide pools in the intertidal zone, but some live in deep water. Classification Kingdom: AnimaliaPhylum: EchinodermataClass: Asteroidea Background Even though they are commonly called starfish, these animals are known more scientifically as sea stars. They do not have gills, fins, or even a skeleton. Sea stars have a tough, spiny covering and a soft underside. If you turn over a live sea star, youll likely see its hundreds of tube feet wiggling. There are over 2,000 species of sea stars, and they come in all sizes, shapes, and colors. Their most noticeable characteristic is their arms. Many sea star species have five arms, but some, like the sun star, can have up to 40. Distribution Sea stars live in all the worlds oceans. They can be found in tropical to polar habitats, and from deep to shallow water. Visit a local tide pool, and you may be lucky enough to find a sea star! Reproduction Sea stars may reproduce sexually or asexually. There are male and female sea stars, but they are indistinguishable from one another. They reproduce by releasing sperm or eggs into the water, which, once fertilized, become free-swimming larvae that later settle to the ocean bottom. Sea stars reproduce asexually by regeneration. A sea star can regenerate an arm  and nearly its entire body if at least a portion of the sea stars central disc remains. Sea Star Vascular System Sea stars move using their tube feet and have an advanced water vascular system that they use to fill up their feet with sea water. They do not have blood but instead take in seawater through the sieve plate, or madreporite, located on top of the sea star, and use that to fill up their feet. They can retract their feet using muscles or use them as suction to hold onto a substrate or its prey. Sea Star Feeding Sea stars feed on bivalves like clams and mussels, and other animals such as small fish, barnacles, oysters, snails, and limpets. They feed by grasping their prey with their arms and extruding their stomach through their mouth and outside their body, where they digest the prey. They then slide their stomach back into their body.