A Guide to Italian Pronunciation for Beginners

Italian pronunciation might pose some difficulties for the beginner. Yet it is very regular, and once the rules are understood it is easy to pronounce each word correctly. Knowing where to put the correct stress or how to have proper inflection and intonation can help you come closer to understanding Italian. Most important, to improve your Italian, fare la pratica con la bocca (exercise your mouth)! The Italian ABCs Twenty-one letters  are all it takes to produce the sweet, lyrical language affectionately called la bella lingua (the beautiful language). Using the Roman alphabet and with the addition of acute and grave accents, native Italian speakers are able to argue passionately about the favorite soccer team, discuss the latest elections, or order gnocchi genovese while sounding like characters in a Verdi opera. What happened to the other five letters that are common in other language using the Roman alphabet? Theyre found in foreign words that have infiltrated Italian and are pronounced approximately as they are in the original language. Pronouncing Consonants Most Italian consonants are similar in pronunciation to their English counterparts; the consonants c and g are the only exceptions because they vary according the letters that follow them. In Italian, double consonants are pronounced much more forcefully than single consonants. Although it may not be obvious at first, a trained ear will notice the difference. Make it a point to listen to native speakers pronounce these words. Common single and double consonant words in Italian include cane (dog) / canne (canes), casa (house) / cassa (trunk), papa (pope) / pappa (bread soup), and sera (evening) / serra (greenhouse). Pronouncing Vowels Italian vowels are short, clear cut, and are never drawn out—the glide with which English vowels frequently end should be avoided. It should be noted that a, i, and u are always pronounced the same way; e and o, on the other hand, have an open and a closed sound that may vary from one part of Italy to the other. Pronouncing Italian Words For help in spelling and pronouncing words in Italian, heres a simple rule: What you hear is what you get. Italian is a phonetic language, which means most words are pronounced as they are written. The Italian words cane, mane, and pane will always rhyme (compare the English triplet chalice, police, and lice, and you will see that youve got it easy). Another point to keep in mind is enunciation. Native Italian speakers open their mouths wide—not just to shout, but to get those big, round, vowel sounds. For example, if you want to pronounce the Italian letter a, just open wide and say aahh! Practicing Italian Pronunciation If you want to learn how to prepare bruschetta or bistecca alla fiorentina, you can read a cookbook—but your guests will remain hungry. You have to get in the kitchen, fire up the grill, and start slicing and dicing. Likewise, if you want to speak Italian with the correct rhythm, tone, and intonation, you have to talk. And talk and talk and talk until your mouth  is numb and your brain hurts. So make it a point to listen and repeat Italian—whether you purchase a CD or listen to an Italian podcast, watch Italian TV on your computer via broadband, or visit Italy—because you cant eat a description of minestrone alla milanese, and you cant speak Italian without opening your mouth

Relationship Between Accounting Technique And Operation...

Overview: As the most important managerial tool, target costing is widely employed by manufactory to manage the product cost in their operations. Contrasted with previous studies mainly conducted in leader companies, this journal analyzes how the target costing implement in small and medium enterprises(SME). While, the company cannot obtain the competitive advantage with only cost consideration. Besides the simple cost reduction technique, target costing also should be identified as the integrated strategic profit operation system which is applied with other management techniques. In order to explore the overall effect, a test using value engineering(VE) and quality function development(QFD) analysis was conducted in the small manufactory company. With the help of these approaches, the company achieve cost reduction with no sacrifice neither on quality or functionality. By this way, this journal demonstrates that the relationship between accounting technique and operation management tools, which bridging a gap in management accounting. As the accounting tool, target costing has to integrated into QFD and VE analysis which known as operational techniques, if it wants to achieve effectiveness. Summary: ÃŽ » Aims: The journal aims to explore the role of target costing integrated with quality function development analysis and value engineering in the operations of SME and how it works when the company want to manufacture the products with the higher value and minimizingShow MoreRelatedCost Management Strategies For An Organization1590 Words   |  7 PagesPricing tools are mostly used by larger organizations than small organizations, especially service sector have greater interest in it. pricing tools helps us to identify the relationship with client, gain experience from new market, need to keep resources available, helps to sell other services for an organization. Budgeting tools: Managerial accounting people use budgeting tool and technique to manage money related information that assure us that a task is supported sufficiently and can be finishedRead MoreWhy An Ais ( Accounting Information System Is Not Optional But Mandatory1443 Words   |  6 PagesFinancial accounting is the procedure that encompasses the planning of financial reports on the organization for utilization by both inside and outside parties. Clients of these related reports incorporate investors, speculators, lenders, administrators, managers, unions, as well as external government agencies. Conversely, managerial accounting is the procedure of recognizing, measuring, investigating, and imparting financial information required by administration and management to plan, arrangeRead MoreCase Study Questions On Management Accounting1670 Words   |  7 PagesAssessment 2 – Management accounting written assignment NEXT Plc Case Student ID Number: 1423839 May 2016 Contents 1. Introduction 3 2. Background 3 3. Review of management accounting 4 4. The key management accounting techniques and methods for NEXT Plc 5 4.1 Planning and Budgeting: 5 4.2 Balance scorecard 5 4.3 Cost-volume-analysis 5 5 The analysis’s strengths and weaknesses 6 5.1 Strengths 6 5.2 Weaknesses 6 6 Conclusion 7 References 8 â€Æ' 1. Introduction Management accounting in the recentRead More Cost Accounting: Its role and ethical considerations Essay1054 Words   |  5 PagesCost Accounting: Its role and ethical considerations Introduction: Accounting is the process of identifying, measuring, and communicating economic information about an entity for the purpose of making decisions and informed judgements. The major areas of within the accounting are: Financial Accounting, Managerial Accounting/Cost Accounting and Auditing- Public Accounting Managerial accounting is concerned with the use of economic and financial information to plan and control the activitiesRead MoreDecision Making With Managerial Accounting1563 Words   |  7 PagesDecision Making with Managerial Accounting Accounting is the process charged with the identification, measurement and the communication of economic information in the aim of allowing the desired users in making the correct decisions and judgments. Accounting has two branches depending on the users. Managerial accounting isuseful to core users unlike financial accounting which is more essential to exterior users. Management accounting is, therefore, the identification, analysis, recordRead MoreIssues of Managerial Accounting1047 Words   |  5 PagesINTRODUCTION : Managerial accounting is concerned with providing information to managers – that is , people inside an organization who direct or control it’s operations. Via managerial accounting managers understood that good business results come from dynamic processes , procedures and practices that are well designed and properly implemented and managed. Certified management accountants are qualified to help their fellow managers achieve good business results because they have earned an advancedRead MoreEarnings Quality Assessment1372 Words   |  6 Pagesassessment is a tool used by analyst to determine the correlation between accounting income and economic income. The techniques to analyze accounting income and economic income include: comparing accounting principles, reviewing changes in accounting principles, analyzing discretionary and warranty expenditures, understanding replacement cost of assets and managements and auditors opinion of the company. A quality of earnings a ssessment of PepsiCo is applied to the various techniques to analyze accountingRead More Use of Project Management Software in Business Essay1222 Words   |  5 PagesUse of Project Management Software in Business Project Management is using the concepts of information technology in businesses to meet the requirements of a particular project. It depends on the process it needs to take to implement a project. The application of knowledge, skills, and tools and techniques is needed (http://www.asp.org/infoglossary/p). There are 3 main phases of project management, they are planning, scheduling and controlling. How the process is implemented is through differentRead MoreActivity Based Costing1107 Words   |  5 Pagesup-to-date information and a more proactive approach to planning and managing the costs. ABC is a process to identify the costs of all activities and allocating, applying, assigning or tracing costs to products. Activity based costing is a costing technique, tool, system, mechanism or approach. It may be used in addition to the current traditional system or used in place of it. This will enable the new system to be applied consistently so that the opportunity to revert to old w ays is limited. ActivityRead MoreImportance Of Cost Behaviour At Gouna Limited1377 Words   |  6 Pages2014). A cost function is an expression of the relationship between cost and the cost determinants (Drury, 2006). Various approaches are applied in the derivation of cost functions, two of which are engineering method and the accounting method. As the name suggests, the engineering method applies engineering analyses when examining the relationship between outputs and inputs. It is applicable where the cost and the cost driver have a physical relationship. First, the physical quantities required in

Foreign Exchange Management in Perfect Pieces Limited Free Essays

Ltd is exposed to foreign exchange risk because it buys some of its production inputs from overseas and pays for them in foreign currency; has sales revenue in foreign currency and competes with other manufacturers whose costs are denominated in foreign currency. The company imports from New Zealand, Japan, and the United States. The company’s foreign currency payable are in the US Lars, NZ dollars, and Japanese yen. We will write a custom essay sample on Foreign Exchange Management in Perfect Pieces Limited or any similar topic only for you Order Now On the other hand, the sales are mostly conducted in US dollars. Proceedings of the International Academy for Case Studies, Volume 10, Number 2 Lass Vegas, 2003 page 74 UP Lad’s exposure environment consisted predominantly of the US dollars, the NZ dollar, and the Japanese yen. The foreign currency denominated sales were about 52 percent of total sales: 40 percent in US dollars, and 12 percent in New Zealand dollars. The company’s estimate of US dollar denominated payable was 36 percent of total sales: 19 percent in US dollars, 12 percent in Japanese yen, and 5 percent in New Zealand dollars. In general UP Ltd gives customers an average credit period of between 3 to 6 months while the average credit period for all foreign currency denominated payable was 3 months. There was therefore a working capital gap as the collection of accounts receivable was longer than accounts payable. This situation was made worse by the fact that 40 per cent of the sales were denominated in US dollars and the US dollar was weakening against the Australian dollar. There was no cover taken out for the exposure in US dollars because the financial accountant who acted as the company’s exposure manager thought the US dollar would shortly strengthen. Previously the US dollar was stronger than the Australian dollar and the company had gained from the US dollar denominated receivables. This experience had apparently, surprisingly, made the company’s exposure manager consider it inappropriate to hedge the US dollar. The responsibility for identifying FEMME was in the hands of a financial accountant, with the assistance of the general manager. They hedged 50 per cent of the transactions for accounts payable in Japanese yen, and accounts receivable in New Zealand dollars. The financial accountant, in consultation with the general manager, bought forward contracts to cover the exposures. Most senior members of the company were concerned with manufacturing, promoting and marketing products rather than foreign exchange exposure management. It was increasingly becoming difficult for the general manager to meet the financial accountant in order to manage FEE because the general manager had to deal with other company duties. Previously, the general manager and the financial accountant met at least once a day to assess foreign exchange market movements. The increasing inability to meet the general manager as frequently as before was making the financial accountant concerned. The financial accountant was anxious that he should be left alone to make decisions in matters as volatile as the foreign exchange movements. The financial accountant felt that it was important to specify Job descriptions in order to attach responsibility for the monitoring and compilation of foreign exchange information. Presumably, he hoped, that would lead to increasing resources in his section. He explained: The two clerks in my section are responsible for helping me in ash management, pension management, as well as compiling foreign exchange exposure management forecasts. The finance section is very understaffed. The engineering and marketing functions were considered more important than financial management. The finance section was not only understaffed, but it also lacked properly qualified and experienced personnel. The general manager thought that taking personal interest in treasury matters would mitigate the sense of alienation that was perceived by the financial accountant. The lack of understanding about the importance of FEMME among most of the company officers was discernible urine the interview. Most senior managers considered the primary tasks in the company to be the operational activities, namely; manufacturing, procurement, and selling. Lass Vegas, 2003 page 75 In terms of the organizational structure for exposure management, members of the company felt that centralization should be pursued subject to other considerations. One senior member of the company said: The task of identifying and managing foreign exchange exposure is too onerous to be left in the hands of only one functional unit The financial accountant was a relatively Junior officer in the company and had robbers in trying to obtain information he needed to manage exposure. Since FEE is a result of activities that transcend one functional unit, and can be constrained by lack of resources such as trained and experienced staff, and lack of appropriate equipment, this seemed to call for a company-wide policy from the top. The dialogue with most members of the company confirmed that there was no company-wide policy for FEMME. The next point was to consider the extent of risk aversion. Most members of the company were keen that currency risk should be avoided as much as possible. Some of the members wondered why the company should not invoice customers in Australian dollars rather than foreign currencies. As to the general attitude to foreign exchange risk, some members said that they generally preferred average expected return with average risk to high return with high risk for any business involving foreign currency denominated receivables and/or payable. But if the company was considering projects which involved no foreign currency receivables or payable, then high expected return and high risk projects could be considered. One of the senior officers, however, pointed out that foreign exchange considerations are but one factor. He was supported by another senior officer who said that sometimes the company may have other overriding strategic considerations to take into account, such as obtaining a share of the market even if that means at the expense of incurring foreign exchange loss. The company’s foreign exchange rate forecasts were mainly obtained from banks and publications such as the Financial Review newspaper. The information on foreign exchange rates was prepared manually. The lack of computerizing was considered hindrance to better monitoring of exposure management. The influence of the satisfaction with previous foreign exchange forecasts on hedging could only be commented on by the financial accountant and the general manager who carried out hedging of FEE. They both said that satisfaction with previous foreign exchange forecasts had minimum influence on the way they hedged. They were not confident with the forecasts they used. As they said: Foreign exchange forecasts are Just forecasts, they are never the same as the actual exchange rates so we are usually less confident about them. The extent of hedging is a situational matter. UP Ltd was involved in foreign exchange transactions at least once a fortnight. It was evident that the intensity of involvement in foreign exchange transactions did not have any influence on the hedging behavior. In spite of the fact that the US dollar denominated receivables were left exposed, Proceedings of the International Academy for Case Studies, Volume 10, Number 2 page 76 most members felt that the extent of involvement in foreign currency denominated business should be accompanied by more hedging activity. How to cite Foreign Exchange Management in Perfect Pieces Limited, Papers

Business Environment for Personnel Policies - myassignmenthelp

Question: Discuss about theBusiness Environment for Nature and Personnel Policies. Answer: Introduction The sum total of all the factors (internal and external) that have an impact on the performance of the business is known as the Business environment (Pailwar, 2014). It is essential to understand the environment in which business operates in order to successfully run the business unit at every place. Because, the impact of every environmental factor is on the business aspects, it can be location, distribution system, nature, personnel policies or product prices (Kew Stredwick, 2017). This report is being prepared to analyze those external factors which have an influence on the performance of Wesfarmers Company. Overview of Wesfarmers Wesfarmers Company is an Australian multinational; with headquarter in Perth, Western Australia (Wesfarmers Limited, 2017). The company majorly operates in the New Zealand and Australian markets of fertilizers, safety, retail, coal mining, and fertilizers, industrial and chemical products. By revenue, it is the biggest company in Australia overtaking BHP Billiton and Woolworths. The biggest private employer in Australia is Wesfarmers, with about 220,000 employees. In 1914, the company was established as a cooperative in order to offer services. The company is listed on the Australian Securities Exchange and grown as a big retail corporation (IBIS World, 2018). The company was formed by the Farmers and Settlers which is a Western Australia Association, in order to attain the assets of West Australian Producers Union. External Environment Analysis The primary analysis and study of the forces of macro-environment, competitor analysis and industry analysis in the purview of the growth of the organization are known as External Environment Analysis. Forces of Macro-environment are considered as dimensions in the wider society which impact the firms performance (MBA Skool, 2017). It focuses majorly on the probability of the future event. The environment of industry involves set of contingencies that directly affect the action and response of the firm. It emphasizes on the aspects that influence the firms probability in an industry, whereas competitor analysis majorly focuses on anticipating the dynamics of a competitor in terms of its responses and action etc. (Hiriyappa, 2013). Government Regulatory: In this factor, it is implied that the role of government is very important in influencing the performance of the company. It can influence in the form of legal regulations and taxes (Fern Fort University, 2018). Coal mining is an essential segment of Wesfarmers, and it is known that Australian Federal Government has mandated that the extraction of the mining industry can only be done after the permission of the state government of the particular state. Along with this political factors generally, have a greater influence on the retail industry of Australia. The increasing dominance of the retail supermarket like Wesfarmers has made competition for small retailers. Therefore the government has implemented some policies in order to restrict this. Economic policy- The economic factors like exchange rates, interest rates, inflation rate highly affects the organizations growth. The service sector has essential role in the Australian market, and in fact, it is notable that Australia GDPs 71.1% is contributed by this sector only. Service and Finance are the essential Australian service organizations, keeping this in the mind, it can be said that the Wesfarmers insurance market can gain profitable position in the Australian market. The GDP annual growth rate of the Australian economy is 2.8% by the year 2016 which reflects that the purchasing power of the people in Australia is also increasing. Customers with high purchasing power will invest in quality products, therefore; Wesfarmers should focus more on the quality. Consumer behaviour- For the Wesfarmers future growth, Australia's social environment plays an important role. Factors of the environment include population, cultural trends and demographics perform a significant role in the organization's success. As per the consumer behaviour of Australia people generally, prefer to buy necessary items in bulk once in a week. Therefore, it is constructive for the Wesfarmers to have their chain of departmental stores and retail stores in Australia. Technological- The important role performed in Australia is by the viable methods of operating a business. Therefore, Wesfarmers need to depend more on technologically advanced ways of production which can support the country in handling its ecological sustainability in future. By considering this aspect Wesfarmers has implemented those technologies which make use of low emission coal. It is a great change which is important for sustaining in the market for the longer period. Chemicals, Coal mining, fertilizers, and energy production are important segments in which Wesfarmers operate and therefore finding good technology along with regular innovations is required for the enterprise future development. Legal- Legal factors are those factors which explain the effect of the law on the functioning of any business. In Australia, there are many new laws which are governing the trade system, like resource laws, business laws, labour laws, etc. It is very important for the organization to accept and follow each law while operating the business. Environmental- The ecosystem in which living being lives offers natural services for all the species that are important for their survival, quality of life and health. Ecological sustainability is an integral part of the business process, and organization like Wesfarmers is continuously trying to create value for its shareholders, customers via solving the environmental issues like energy conservation, prevention from environmental pollution, etc. It is remarkable that company is operating its business activities with 10 environmental and community impact principles that make some guidelines for the company of making efficient ways of energy production. The initiatives were taken by the company in order to confirm the well-being of the community, maintenance of ecological sustainability, or reducing product packaging supports company in smoothly operating the business in Australia. Competitor- In general terms competition is the rivalry between two or more firms, individuals, social groups, etc. Competition arises when two or more firms try to achieve a common goal that cannot be shared, where one firms gain is the loss of other firm (Dennehy, 2012). Wesfarmers operates its business in an extremely competitive retailing industry of Food and Staples, where the company faces strong competition from Woolworths (Australian Government, 2011). It is a well-known leading supermarket in Australia which brings various strategies in order to give strong competition to Wesfarmers. Besides this HS Home, Myer, and Best Less are the strong competitors of Wesfarmers in this industry (MBA Skool, 2017). Recommendations to Resolve the Issues faced by Wesfarmers External Factors Major Issues Solution Government Regulatory Permission from State government A concerned team should be maintained in the organization which can handle all the legal issues and permissions which are necessary for operating business. Economic Policies Quality of Product Wesfarmers should implement a quality management system in the business in order to provide the best quality to the customers such as: Plan- Establishment of resources, procedures and Quality policies. Do- Report non-conformances and assessments to fulfil the gap between the perceived quality and expected quality. Check- Wesfarmers should do a proper assessment of the historical data in order to recognize the opportunities for enhancements. Act- Perform proper analysis and take remedial actions in order to do regular improvements (Hassiotis, 2015). Consumer Behaviour Buying necessary items in bulk In order to attract more customers who purchase products in bulk, they need to offer various discounts, offers, vouchers and various schemes to increase the sales. Technological Technology Advancement The company can create new and innovative technologies with the help of its research and development department in order to enhance its productivity and satisfaction of the customers. Legal Laws and Regulations It is the crucial part of any business, therefore, Wesfarmers should consider each and every aspect of the rules and regulations implemented by the government and should follow it. Environmental Environmental and community impact In Australia approx. 8 million cattle and 32 million sheep are killed every year for the consumption of human (Animals Australia, 2018). Considering this aspect Wesfarmers should initiate a program for the betterment and safeguarding of animals. In this program employees of the company can take part and can contribute something to the animals and environment. Competition Attracting Potential Customers The Wesfarmers Company should adopt market penetration strategy in order to attract potential customers. It will help the company in increasing its market share and can give strong competition to its competitors. Conclusion Environment analysis is called as a strategic tool. The process to recognize the internal and external elements that have a major influence on the performance of the company is known as Environment analysis. The above report has performed the environment analysis of Wesfarmers Company in order to identify the impact of various factors on its performance. The factors which were identified are Government regulations, economic policies, consumer behaviour, technological, legal, and environmental and competition. Along with this recommendations are provided which will help the company in taking corrective actions towards improving the performance of the company and increasing productivity. References Animals Australia. (2018). Ritual slaughter in Australia. Retrieved from: https://www.animalsaustralia.org/features/ritual_slaughter.php Australian Government. (2011). Economic Structure and Performance of the Australian Retail Industry. Melbourne: Productivity Commission. Dennehy, J. (2012). Competition, Gender and Management: Beyond Winning and Losing. Germany: Springer. Fern Fort University. (2018). Wesfarmers Limited PESTEL Environment Analysis. Retrieved from: https://fernfortuniversity.com/term-papers/pestel/nyse4/4814-wesfarmers-limited.php Hassiotis, M.K. (2015). How to Implement the PDCA Cycle (Plan-Do-Check-Act). Retrieved from: https://news.ewmfg.com/blog/how-to-implement-the-pdca-cycle-plan-do-check-act-in-any-department Hiriyappa, B. (2013). Strategic Management and Business Policy. Indiana: Booktango. IBIS World. (2018). Wesfarmers Limited - Premium Company Report Australia. Retrieved from: https://www.ibisworld.com.au/australian-company-research-reports/retail-trade/wesfarmers-limited-company.html Kew, J., Stredwick, J. (2017). Business Environment: Managing in a Strategic Context. U.K: Kogan Page Publishers. MBA Skool. (2017). External Environment Analysis. Retrieved from: https://www.mbaskool.com/business-concepts/marketing-and-strategy-terms/8566-external-environment-analysis.html MBA Skool. (2017). Wesfarmers SWOT Analysis, USP Competitors. Retrieved from: https://www.mbaskool.com/brandguide/lifestyle-and-retail/10269-wesfarmers.html Pailwar, K.V. (2014). Business Environment. India: PHI Learning Pvt. Ltd. Wesfarmers Limited. (2017). About Wesfarmers. Retrieved from: https://sustainability.wesfarmers.com.au/our-report/about-wesfarmers/