Business Operations Of Myer Holdings Limited

Business Operations Of Myer Holdings Limited Myer Holdings Limited possesses 66 stores across the Australia, being Australias largest non-discount department store chain. Myer provides customers a broad range of product categories and a wide selection of domestic and international brands at multiple price points. To maintain the dominance in the market, Myer has signed 14 lease agreements for new stores, redeveloped Melbourne flagship store to an international class standard; expand MYER one loyalty program, together with installation of a new point-of -sale system. On 2nd November 2009, Myer was listed on the Australian Securities Exchange (ASX) after an initial public offering. Business Operation Nature of revenue resources Sales revenue grows up 0.7%  [1]  to $332.24 million in FY2010  [2]  . As shown in the Figure 1, 3.7 million MYER one members contribute 68% of sales. It is potential to grow top-line sales through existing and new members. Myer also generates more revenue predominantly through interest charges and annual fees, as 35,600 new Myer Visa cards signed up in FY2010. Total MYER one Gold card holders are now in excess of 20,000, who spend more than $7,500 per annum. Underlying earnings were supported by better margins from its growing line of exclusive brands, now accounting for 17 % of its business  [3]  . Concession operator sales are $103,712,000 for FY2010, which is made from providing store space for well-established brands, comprising of payments for floor space and/or a percentage of gross sales. Myers corporate and wedding services are another revenue streams. Myer Gifts and Myers online sales channel further support merchandising revenue, being anticipated to have a larger presence in the next 5 years. Conduct of Operations Myer is the largest multi-category department store chain in Australia. In order to stand out in the competitive industry, Myer employed a strong, clear growth strategy which is built on four key pillars: comparable store sales, gross margin improvement, new store opening and reductions in the cost. According to the financial annual reports, earnings before interest and tax (EBIT) increased significantly from $165 million to $236 million since 2007 and keep growing to between $265 million to $272 million in 2010. Myers vision of being an international class retail business has set up an iconic and reputable brand, together with Myer Loyalty program to retain and expand customer base in order to increase sales. Myer has opened 65 stores in prime retail locations in Australia and Bernie Brookes, and 14 new stores are planned to open over the next four years. Myer utilizes new store rollout to achieve a larger scale business. Chief Executive Officer points out that the investment in the implementation of CCTV is completed which is anticipated to reduce losses from theft. Myer also establish a new POS system to generate productivity and customer services improvements. Improve markdown management which is expected to be done by smart allocation of products and better sourcing is developed in order to reduce the operation costs and achieve a rising gross margin. Products services and markets Myer operates a consumer loyalty program and offers a large number of Australian households more than 600,000 product lines, comprising 2,400 brands sourced from over 800 international suppliers. Myers product consist of eleven core categories: womenswear, menswear, youth fashion, childrenswear, intimate apparel, beauty, fragrance and cosmetics, homewares, electrical goods, toys, fashion accessories, and general merchandise. Products are sold across a number of markets defined by their price points: Permanent Value, Attainable Fashion, Inspired Designs, Affordable Luxury and Premium Luxury, ensuring depth of range and broad customer appeal. Myer has a suite of services to support its business, partnering with Visa and QBE to provide credit facilities, such as the Myer Visa card and comprehensive MYER Insurance coverage for customers. There has also been focus on the expansion of Myers online store presence, gift cards, corporate services and bridal and gift registries in 2009, Myer entered a partnership with Red Balloon, Australias leading supplier of experiential gifts to further develop its gift registry business. Industry Conditions: Market and Competition Myer is Australias largest non-discount department store chain in retail industry. Supplies are vital to department stores success, with department stores clamouring to secure exclusive supplier agreements with popular brands. Regardless of increasing bargaining power of suppliers and lower switching costs, increasing entry barriers to this industry as a result of expansion of existing players, strong brand loyalty, high capital costs and high acquisition costs  [4]  have ensured the competitive environment remains high, yet steady. Despite the main rival, David Jones, Myer also competes with specialty stores, especially footwear and apparel, and discount department stores such as Target, Big W, and Kmart. Pharmacies present significant competition in fragrances and cosmetics. Regulatory Environment The Board of Myer Holdings Limited adopts corporate governance to improve performance of managers and employees to be consistent with shareholders expectations. The Myers code also provides legal guidelines of conducts and behaviours which must aware and comply with laws and regulations relevant to Myers operations, including occupational health and safety, fair-trading and dealing, privacy and employment practices. Considering of commercial leases is needed to open a new shopping centre, signing contracts and agreements require compliances with retail tenancy legislation. Additionally, Myer Holdings Limited needs to comply with the Corporations law which is established to provide rules and responsibilities to stakeholders. As Myer Holdings Limited is listed on the ASX, it is also required continuous and transparent disclosure of its financial reports and any significant events and transactions. Moreover, Myer should follow the Trade Practices Act supported by the Australian Competit ion and Consumer Commission (ACCC) with aim of protecting customer rights. Breaching this can be fined severely by Federal Court. PEST Analysis: Political In general Australia has a stable political environment and relatively low political risk. The Government is implementing economic reforms to strengthen and secure the economy. This will ensure Australia is well positioned to fully benefit from the opportunities created by strong growth in our region, and ensuring that all Australians share in the benefits of a strong economy  [5]  . The government is achieving this by means of closer relationships with emerging economies such as China, free trade agreements with China, Japan and Korea are currently under negotiation, and the Australian government has signed free trade agreements with New Zealand, Singapore and the United States  [6]  as Myer offers its customer both local and global brands by importing from all over the world. These free trade agreements assist Myer to achieve cost efficiency in its supply chain, however the potential conflict between Australian Standards and other countries standards for a same product may exists and affect Myers supply of these products to its customers. From 1 July 2010, the low income tax offset will increase from $1350 to $1500, the 30% threshold will increase from $35000 to $37000 and the 38% marginal tax rate will decrease to 37%  [7]  . Tax cuts will increase households disposable income which could motivate more expenditure. Myer will potentially benefit from the increasing of household expenditure. Economic Due to the Global financial crisis, Australia economic contracts in 2009, negatively impacting the retail industry and thereby generated an unfavourable environment for Myer. However, the Australian economy had rebounded fairly well. The unemployment rate decreased 0.2 percentage points over August 2010. Moreover, the seasonally adjusted GDP growth rate change from Jun quarter 2009 to Jun quarter 2010 is +3.3%  [8]  . These will enhance the consumer confidence and potentially increase the sales of Myer. Additionally, the consumer price index indicates that the level of inflation has decreased throughout the year (Mar 09 is 3.9, Dec 09 is 3.1, and Jun 10 is 2.7). It may be beneficial to Myer as rising purchasing power of consumers can increase consumption on products offered by Myer. Furthermore, the Australian dollar has appreciated substantially during the year. Myer can take advantage of it since the imported products are cheaper than before. On the other hand, according to the statistic from RBA, it is the fact that RBA has increased the cash rate 6 times for each time being 0.25% since 7 October 2009. The increase of the cash rate leads to a significant amount of interest Myer has to cover. Social Australia is an immigration country with a pluralistic society. In the 2006 Australian census, the most commonly nominated ancestry was Australian (37.13%) followed by English (31.65%), Irish (9.08%), Scottish (7.56%), Italian (4.29%), German (4.09%), Chinese (3.37%), and Greek (1.84%).  [9]  With the diversity in culture and background, the whole society has a positive attitude of welcoming foreign products and services. This is favourable to Myer since Myer provides international-brand products to its customers. Australia has a population of 22 million and centralized around the coasts as shown in Figure2. The geographic distribution of the Myers store portfolio is in line with Australias geographic population distribution, with the majority of stores located in the more densely populated eastern seaboard states  [10]  . Figure 2: Population density, Australia- June 2009  [11]   à ¦Ã…“ ªÃƒ ¥Ã¢â‚¬ËœÃ‚ ½Ãƒ ¥Ã‚ Ã‚ .jpg The Australian society promotes equality between men and women as both genders plays a critical role in the development of the society. Family and leisure are also valuable to Australians. Myers core offering include womens wear, mens wear, childs wear and home wares, and a fun shopping experience is promoted to encourage shopper to visit the department store on leisure time. Furthermore, social responsibility, sustainable development and green issues are praise highly in the Australian society. Myer takes its social responsibility through its community initiatives including donations to natural disasters such as the Victorias bushfire in 2009 and to cancer foundations. Supports of local community events are enhanced by Myers local area marketing program.  [12]   Technical Technology development in e-commerce has enabled electronically commercial transactions. Substantial business opportunities are presented by new technology, online direct marketing and online shopping that enables Myer to reach to a wide range of customers and provides customers convenience and quick responses. However, the increase of online shopping could negatively impact on sales of Myer as customers may purchase merchandises from other online sellers, such as sellers on EBay. Furthermore, information technology system enables company to integrate information across operations and different functional areas of the company, facilitates business process and improves efficiency. For instance, Myer operates merchandising system, MyMerch, on daily basis to deliver the service in the most efficient way. The new PoS and CCTV systems are introduced into Myers stores as well  [13]  . Although new ways of doing business may cause inconvenience or risks to department store shopping at the early stage, technology allows stores to conduct business processes more efficiently and maintain the competitive advantages. Critical Business Risk and Implication: Key Audit Risk: Overstate value of inventory Key Account at risk: Inventory Myer captures around 3.5 million customer visits per week in 2009, failure of its key information technology system such as CCTV results in an increase in the losses from theft. Due to the limitation amounts of attendants, it will pose an audit risk which will affect existence of inventory account. A great percentage of Myers revenue is related with fashion related products which keeps changing rapidly as customer preference is unpredictable. Myers product mixes do not match customer preference can leads to growing amount of the slow-moving, obsolete items in stock. In addition, Myer use MyMerch as its inventory management system. The function of this system also influent the efficiency of logistics. All this factors will have a significant influence on valuation and allocation of inventory account. Financial reports of Myer shows its inventory turnovers slightly declined from 4.0 in 2008 to 3.8 of current year. Considering of sales increased 0.7% since 2008, there may be risks of misstatement in inventory account. Key audit risk: Undervalued of interest expense Account at risk: finance costs The table above shows that RBA has increased cash rate from 3.00% to 4.5% since 8 Apr 2009, as the serious economic contraction in Australia has passed, and the Australian government willing to achieve an inflation rate of 2-3%. According to Myers financial report 2010, Myer has $118million capital expenditure invested  [14]  ; Myer has also dropped plans for fourteen stores which expected to open over the next four years. It is expected that 22% of capital will be financed using debt. The interest rate changing is essential to Myer, as finance cost is significant. In fact, the finance cost decreases from $87,626,000 to $44,570,000  [15]  as the borrowing decrease from $879,005,000 to $419,919,000. Both of the account figure dropped about 50%. That draws attention to the possibility that Myer misstate this account since interest rate has increased significantly. It poses an audit risk which can affect the completeness, accuracy and cut off of finance expense. Key Audit Risk: Overstatement of current year revenue Key Account at risk: Sales Revenue Key assertion at risk: Occurrence Accuracy The sales revenue increased from A$2,798,916,000 to A$2,825,034,000. Simultaneously, cash decreased from A$184,773,000 to A$105,834,000 with trade and other receivables decreased from A$32,897,000 to A$24,045,000. Myers introduces a variety of incentive and bonus programs to the management to improve sales and productivity across all levels and areas of the business. Managements have the incentive to meet the forecasted sales growth disclosed in the prospectus since 2010 is their first FY after listing. Hence, the audit risk relating to the inaccurate evaluation of sales revenue is relatively high. Occurrence and accuracy are considered as major assertions at risk of sales revenue account. Recorded sales invoice and order invoice should be carefully verified to the inventory documents and delivery documents. Nevertheless, cash decreases may due to the purchase of PPE, which increased from A$371,699 million to A$468,050 million. Key Audit Risk: Material error of overstate or understate Accounts Payable amount due to the fluctuation of exchange rate Key Account at risk: Trade payables Key assertion at risk: valuation and allocation Australia currently has a floating exchange rate system and as shown in the graph above the exchange rate is continuous fluctuating. Myer sources its merchandise from over 800 suppliers globally to provide customers with one of the broadest brand offerings by a single retailer in Australia. When Myer imports on credit with a foreign currency, the final payment will be different to the initial recognised amount due to the fluctuation of exchange rate, therefore the trade payable account is either understate or overstate and the valuation and allocation assertion is at the priority position that needs to be examined. The trade payable account decrease from $224,471,000 in 2009 to $216,588,000 in 2010, this might be a result of the high value of Australian Dollar, however with the rapidly expansion of opening new stores, it is expected Myer to purchase more and has a higher amount of trade payable, thus a potential audit risk exists. Key Audit Risk: Valuation of the existing PPE Key Account at risk: Non-current assets: property, plant and equipment Key assertion at risk: Valuation and Allocation For Myer, plant and equipment is stated at cost less depreciation. Myer is now operating 66, and on track to open another 14 new stores by 2014 with scope to grow beyond 80 stores supported by their existing supply chain. It is predictable that the depreciation expenses should increase with the additional depreciable assets. As it is shown in the 09-10 report, the PPE increased from A$371,699,000 to A$468,050,000 in FY2010, whereas, the depreciation of non-current assets PPE expenses decrease from A$47,200,000 to A$41,888,000 in FY10. For these reasons, it might be possible for Myer overstating its PPE account by using off balance sheet account and/or changing depreciation method. It needs more substantive tests in auditing process. Effects of listing on ASX With listing on the ASX, more regulations are imposed on Myer, such as higher standard of disclosures. Myers shareholders would expect a better performance which is reflected by share price and directly related to the dividend. Myer should enhance its performance to maintain at or above certain level, otherwise it will breach of the continuing listing rules of ASX. These would probably place heavy burden on management, hence there is high possibility to deliberately manipulate the accounting numbers to meet the expectations of shareholders and forecasted profits. Therefore, the risks associated with conducting audit of Myers financial statements increases. In order to present the true and fair financial performances and positions of Myer, some issues need to be concerned when preparing audit plan. It is important to make sure the consistency in financial statement throughout the entity. The depreciation and amortization methods must be consistent with previous years. For instance, Myer has been using the straight line depreciation for years; it should be still applied when calculating the depreciation expenses. Moreover, it is necessary to set a lower materiality threshold than previous years due to the higher audit risk. Myer as a publicly listed company, the materiality will be set at 5%-10% of the net profit after tax. However, the managers are motivated to do some creative accounting, that is to manipulate the figures to make the annual statements more attractive to existing and potential investors, involving reporting a higher profit through window dressing revenue and expenses. Therefore, revenues and expenses accounts should be carefully investigated. More substantive testing, particularly tests of details on occurrence, completeness and accuracy and for those accounts need to be employed to ensure that revenues and expenses actually occurred in 2010 truly exist and are recorded appropriately. Furthermore, based on the 2010 Myers annual report, Myer has a total liability over 1 billion. It is likely that managers hide some liabilities to make annual statement more attractive. It is important to test the completeness and valuation and allocation of liability account in details.

Case Study of Bg Group

A. METHODOLOGIES: 1. The Weighted Average Cost of Capital (WACC) Approach: This method offers a wide range of advantages. For instance, the Capital Assets Pricing Model (CAPM) is employed in the calculation of the Cost of Equity. Thus, the discounted rate of 7. 58 percent used in figure 1. 12 Appendix is likely to be precise. The total value of the firm is $4. 73 billion. Nonetheless, in view of the probabilities of forecasting errors in the estimation of cash flows, the degree of precision does not guarantee an accurate result.Another drawback of the approach would be the failure to allow for the impacts of real options available to management on future cash flows. Hence, this method is considered as an alternative for crosschecking. The assumptions are the dividends grow constantly in perpetuity at 3 percent and the debt ratio is also constant at 28. 1 percent. For further analysis, please refer to item 2a and 3c in the Appraisal. 2. The EBIT Multiples Approach: Under this methodol ogy, the debt-equity ratio was not required. Thus, the value of the firm is approximately $4. 3 billion after liquidity discount was taken into account. This yields an insignificantly different result compared to the result under the WACC method. However, since the average EBIT multiples strongly depend on the comparable companies in the industry, reliable information is less likely to be available in practice. Therefore, another approach is employed. 3. Adjusted Present Value (APV) Approach: The APV method is more complicated than two methods mentioned earlier inasmuch as it takes account of unlevered value of the firm and the interest tax shield.Recent complexity of the method notwithstanding, APV provides management with an explicit valuation of interest tax shield and an assumption of constant debt-equity ratio is unnecessary. According to figure 1. 10, the total value of the firm before synergies is $5. 02 billion. Nonetheless, this method ignores the costs of financial distres s, which might lead to an overvaluation of the firm with a significantly high debt ratio. 4. Conclusion: Under different methods employed above, the range of difference appears to be immaterial.Thus, the value of the firm before synergies is expected to be approximately $4. 89 billion on average. For the purpose of consistency, APV method is selected for further analysis of the value of the firm both before and after synergies. B. FINANCIAL ANALYSIS: 1. Free Cash Flows (FCFs) Valuation: The present value of the cash flows is calculated based on the WACC rate and it is estimated at $1. 28 billion. The rate is used by reason of the assumption of different components, for instance cost of equity and cost of debt. For further information of the assumption, please refer to the Appraisal. . Terminal Values and Long-term Growth: The terminal value before synergies is $3. 45 billion whereas this amount after synergies is $8. 36 billion. In details, the synergies revenues and the backhaul sy nergies savings are the major contributors to the significant difference. Additionally, the terminal value represents the market value of free cash flows from AirThread Connections at all future dates. This, thereby, lends the analyst the plausibility to believe that the discounted rate is equal to the WACC rate of 7. 58 percent.Lastly, to be conservative, that is, in the worst scenario, the figure of growth rate obtained in the Appraisal is around 3. 0 percent. 3. Non-operating Investment in Equity Affiliates: This amount of $1. 72 billion is equal to Equity in Earnings of Affiliates times the historic P/E multiple for the industry at 19. 1. These investments are valued under the market multiple approach because a thorough due diligence is not possible to be conducted. 4. Value of Operating Assets: This value is equivalent to the present value of the target company on a going concern basis.It is estimated at $5. 02 billion before the synergies and at $10. 38 billion after the syner gies. However, since the value of non-operating assets is not taken into account, the total value of the target company is not fully reflected. 5. Enterprise Value: The Enterprise value is equal to the sum of the value of operating assets and the value of nonoperating assets. i. Before Synergies: In this case, the synergies related business revenues and the backhaul synergies savings are not considered. The FCFs ppear to be more immaterial accordingly. It, therefore, leads to a lower Intermediate Term Value of $1. 57 billion and a lower Enterprise Value of $6. 74 billion. ii. After Synergies: With the effect of synergies, the FCFs and, thus, the Enterprise Value of $12. 1 billion appear to be more material. Importantly, the significant difference is contributed by the cost-saving efficiency in backhaul costs and the network utilization. Thus, more advantages would occur. Firstly, administrative expenses such as auditing fees are reduced.Secondly, the market share will, in essence, i ncrease and monopoly gains due to large regional client bases from the target company could be expected. The company will be able to set a higher price and to increase a sheer volume of sales. Also, the company will gain more reputation and the cost of capital will be lower accordingly. Lastly, due to its new size, the company will have more bargain power and the relationships with banking entities will be better. Consequently, the cost of borrowing tends to decrease. Case Study of Bg Group A. METHODOLOGIES: 1. The Weighted Average Cost of Capital (WACC) Approach: This method offers a wide range of advantages. For instance, the Capital Assets Pricing Model (CAPM) is employed in the calculation of the Cost of Equity. Thus, the discounted rate of 7. 58 percent used in figure 1. 12 Appendix is likely to be precise. The total value of the firm is $4. 73 billion. Nonetheless, in view of the probabilities of forecasting errors in the estimation of cash flows, the degree of precision does not guarantee an accurate result.Another drawback of the approach would be the failure to allow for the impacts of real options available to management on future cash flows. Hence, this method is considered as an alternative for crosschecking. The assumptions are the dividends grow constantly in perpetuity at 3 percent and the debt ratio is also constant at 28. 1 percent. For further analysis, please refer to item 2a and 3c in the Appraisal. 2. The EBIT Multiples Approach: Under this methodol ogy, the debt-equity ratio was not required. Thus, the value of the firm is approximately $4. 3 billion after liquidity discount was taken into account. This yields an insignificantly different result compared to the result under the WACC method. However, since the average EBIT multiples strongly depend on the comparable companies in the industry, reliable information is less likely to be available in practice. Therefore, another approach is employed. 3. Adjusted Present Value (APV) Approach: The APV method is more complicated than two methods mentioned earlier inasmuch as it takes account of unlevered value of the firm and the interest tax shield.Recent complexity of the method notwithstanding, APV provides management with an explicit valuation of interest tax shield and an assumption of constant debt-equity ratio is unnecessary. According to figure 1. 10, the total value of the firm before synergies is $5. 02 billion. Nonetheless, this method ignores the costs of financial distres s, which might lead to an overvaluation of the firm with a significantly high debt ratio. 4. Conclusion: Under different methods employed above, the range of difference appears to be immaterial.Thus, the value of the firm before synergies is expected to be approximately $4. 89 billion on average. For the purpose of consistency, APV method is selected for further analysis of the value of the firm both before and after synergies. B. FINANCIAL ANALYSIS: 1. Free Cash Flows (FCFs) Valuation: The present value of the cash flows is calculated based on the WACC rate and it is estimated at $1. 28 billion. The rate is used by reason of the assumption of different components, for instance cost of equity and cost of debt. For further information of the assumption, please refer to the Appraisal. . Terminal Values and Long-term Growth: The terminal value before synergies is $3. 45 billion whereas this amount after synergies is $8. 36 billion. In details, the synergies revenues and the backhaul sy nergies savings are the major contributors to the significant difference. Additionally, the terminal value represents the market value of free cash flows from AirThread Connections at all future dates. This, thereby, lends the analyst the plausibility to believe that the discounted rate is equal to the WACC rate of 7. 58 percent.Lastly, to be conservative, that is, in the worst scenario, the figure of growth rate obtained in the Appraisal is around 3. 0 percent. 3. Non-operating Investment in Equity Affiliates: This amount of $1. 72 billion is equal to Equity in Earnings of Affiliates times the historic P/E multiple for the industry at 19. 1. These investments are valued under the market multiple approach because a thorough due diligence is not possible to be conducted. 4. Value of Operating Assets: This value is equivalent to the present value of the target company on a going concern basis.It is estimated at $5. 02 billion before the synergies and at $10. 38 billion after the syner gies. However, since the value of non-operating assets is not taken into account, the total value of the target company is not fully reflected. 5. Enterprise Value: The Enterprise value is equal to the sum of the value of operating assets and the value of nonoperating assets. i. Before Synergies: In this case, the synergies related business revenues and the backhaul synergies savings are not considered. The FCFs ppear to be more immaterial accordingly. It, therefore, leads to a lower Intermediate Term Value of $1. 57 billion and a lower Enterprise Value of $6. 74 billion. ii. After Synergies: With the effect of synergies, the FCFs and, thus, the Enterprise Value of $12. 1 billion appear to be more material. Importantly, the significant difference is contributed by the cost-saving efficiency in backhaul costs and the network utilization. Thus, more advantages would occur. Firstly, administrative expenses such as auditing fees are reduced.Secondly, the market share will, in essence, i ncrease and monopoly gains due to large regional client bases from the target company could be expected. The company will be able to set a higher price and to increase a sheer volume of sales. Also, the company will gain more reputation and the cost of capital will be lower accordingly. Lastly, due to its new size, the company will have more bargain power and the relationships with banking entities will be better. Consequently, the cost of borrowing tends to decrease.

What Is Modern Town Planning Environmental Sciences Essay

â€Å" Modern town planning originated in Britain in the nineteenth century following a figure of urban reformists showing concern about the wellness and environmental conditions developing in towns and metropoliss following the Industrial Revolution. † ( Western Australian Planning Commission, 2007 ) . Planning, it ‘s non an easy word to specify, with it holding so many different significances to the one word. Although in the context in which this essay will discourse, Planning, or more specifically, Town Planning is the direction of land usage and the development in which, through the execution of policies and statutory procedures. These policies and processes enable the land to prolong growing and guarantee the balance between the communities and their surrounding environments. Planing involves the balance of the built environment and the natural environment therefore bettering on economic, societal and environment issues for the present every bit good as the hereafter. The two cardinal constituents of planning, involve Strategic Planning and Statutory Planning. Strategic Planning, involves the local and province authorities which focuses on the long term and regional planning of Western Australia. Strategic Planning incorporates a scope of environmental, societal and issues within the provinces substructure. Statutory Planning, acts as the legal operate in planning. Regulations and statute laws guarantee that appropriate land use and development controls are in topographic point and effectual manage the procedure of the land usage and development in the urban and regional planning countries. Western Australia ‘s planning system is based on five chief constituents those of which involve the followers, Strong and simple statute law ; centralised statutory and regional planning ; subdivision control and facilitation of local planning ; reliable support for metropolitan betterment and statutory authorization to exert powers, allocate resources an d supply advice based on adept professional support of a section of province. These â€Å" ingredients † are indispensable to this planning system which was established by the authoritiess, when they adopted the thought from Gordon Stephenson and Alastar Hepburn in 1955. Over the old ages each authorities had updated the planning system to accommodate the demands of the community for the hereafter. There are three degrees of authorities in Australia, Federal, States and local, each with a specific function and duty in relation to planning. The federal Government by and large deals with any planning issues that involve be aftering on a national degree. That is regional planning, be aftering which concerns parts that cross provinces and/or territory boundaries. The Federal Government besides has the duty for organizing a national attack to environmental and industry type development affairs. Besides The Fed Gov. is responsible for guaranting that Australia ‘s international duties are met. And that all parts of the Australian statute law are satisfied. The federal Government ‘s Planning powers are limitless ; where as the Local and State authoritiess be aftering powers are non. State and Territory authoritiess have primary duties that revolve around those of forest planning and land direction, where the environments are at interest. State Governments, are by and large involved with strategic planning, which is the designation of coveted or future land usage. ( Williams, 2008, p.41 ) Local authoritiess have duties for local land usage planning within a regional context. By and large most planning duties and determinations are made at a local authorities degree. Structure programs are an built-in portion of the planning procedure. Although non ever a statutory demand, they provide a model for the co-ordinated proviso of services, substructure, land usage and development. They are besides used by the WAPC and local authoritiess to assist do determinations about the subdivision and development of land. Structure programs are being used progressively by contrivers to assist organize land usage and development. They help contrivers see rezoning, subdivision and development applications. The WAPC has adopted construction programs for assorted parts of the State. They highlight the chances and restraints in the country of the program and can supply the footing for amendments to local planning strategies. Regional construction programs are strategic programs supplying a wide model for be aftering at the regional or sub-regional degree. They cover be aftering issues including bounds to growing in urban countries, population tendencies, employment co untries, major commercial Centres, conveyance links, substructure and service demands, environmental protection and regional unfastened infinite. They are prepared by the DPI on behalf of the WAPC and in audience with local authoritiess. Planing policies are developed and implemented by the WAPC and local authorities to supply counsel on planning, land usage and development affairs. They are a cardinal facet of town planning and are more flexible than statutory commissariats. Planing policies help the WAPC and local authoritiess to do consistent determinations on planning applications. The being of be aftering policies does non take the demand for subdivision and development applications to be considered on their virtues. A policy must spell out in clear linguistic communication how it is to run and the aims of its conditions. A policy must be made for town planning grounds. A policy made by a local authorities must non be inconsistent with WAPC policy. A policy is a usher and is non by and large included in a local planning strategy. A policy should be unfastened to public audience by advertisement and inviting entries. The WAPC and a local authorities must to the full see entries when finalizing a policy. Planing policies besides give counsel to an applier on the manner different types of development may be assessed by be aftering governments. They give information, which may help in the readying of an application or design of a peculiar undertaking. Before using a policy, the facts of an application should be considered, like the nature and location of a undertaking. An application should non be refused without consideration of the virtues of the instance. A planning policy which is applied systematically has stronger weight in an appeal state of affairs. The State Administrative Tribunal has recognised the function and significance of planning policy and has accepted that it is non necessary for town planning policies to be given formal legal position.

International Students and the Right of Working While...

International students and the right of working while studying in USA International students should be granted the right to work while studying in the United States because they need to develop skills they are learning in school through practice such as communication skill, be able to cater for their living expenses, gain experience of the fields they are preparing to work in and make contribution in the country’s growth for good recommendation. International students should be allowed to work while studying but, in line with the courses they pursuing and under regulated conditions to ensure quality is gained and delivered. Giving international students a permit to work-off campus offers them a chance to interact with residents at work†¦show more content†¦In addition to the high tuition fee, the students will also have to pay for their living expenses such as housing, gas, food, and utility bills. Though some international students are very rich and their parents can support all the cost without even a scholarship, some face the challenge of having to handle all the costs. Research has shown most international students are supported by scholarship. Giving International Students the right of working off-campus while studying in United States will help them cater for some parts of their living expenses (Estlud 2005 pg 188). Allowing international students to work-off campus will provide them a chance to gain experience in the field of the courses they are pursuing. Whenever students are imposed into a theory and practical training it becomes very real and first to train. Education being a two-way thing, meaning normal class teaching of theory and daily life practice for application, it helps deliver the best. Students should be given a chance to put into practice what they are being trained to improve quality and gain experience. I would strongly advocate for the concerned federal agencies and school institutions to base this on type of course the student is pursuing so that it suits the profession they will be in for the rest of their life. United States has diversified resources and this will help the students gain good experience working in such suitable environment. The international students canShow MoreRelatedEssam Mukhtar. Prof Heather S.. Eng 1250. 24 April 2017.1620 Words   |  7 PagesEssam Mukhtar Prof Heather S. ENG 1250 24 April 2017 Benefits of International Students in the USA Introduction The United States accommodates the largest pool of international students globally, with over one million students choosing to extend their education and life experience in the US. The number has grown since the 1950s and continues to grow due to the quality of teaching offered and the multi-cultured environment that allows for wholesome growth and unforgettable life experience. AdditionallyRead MoreI Started Learning English At The Age Of Eight754 Words   |  4 Pagessuspected, she was right. In 1998, after graduating from the International Kazakh-Turkish high school, I began to work at a gymnasium where almost all the subjects were in English. I loved English so much that I decided to continue studying it at the university. In 2001, I entered the Khoja Ahmed Yasawi International Kazakh-Turkish University, which is located in Turkestan. My major there was FOREIGN PHILOLOGY. While there, I studied two languages: Turkish and English. While I was studying, I began toRead MoreMy Journey Started Off When I Was Left By My Foster Parents1743 Words   |  7 Pageslearned that many other students needed support in their student life, and so I joined as a volunteer for the Student Union because I felt like I could help them because of my own past. After I had successfully completed my first year with a 3.75 GPA, I was intensely motivated to work in a higher position and became a Team Advisor for SCC â€Å"Special Service Community†, which was a part of the student union. I helped motivate students who had been orphans like myself, and students who are disabled andRead MoreStratification and Income Gap in the United States Essay964 Words   |  4 Pagesall; any one with the capability to excel will rise through the ranks and achieve success. However, the general trend that is observed in the USA is that there are three types of social classes: the upper class, the middle class and the lower class. Wealth is concentrated in the upper class, with the middle class enjoying more or less a comfortable lifestyle while the lower class is underprivileged and in some cases, lives in poverty. Upper class families enjoy a better standard of living where theyRead MoreShould College Athletes Be Paid?1500 Words   |  6 Pagesteam is made up of. College is where a student gets the opportunity to shine. If a college athlete possesses a significant amount of talent they have the potential to become a professional. At a college level, students don’t receive p ayment; regardless of what level an athlete is on, when an individual has a natural talent the individual should be paid for doing what he is good at. This idea of not paying student athletes needs to change because these student athletes have become involved in a craftRead MoreCultural Dimensions Of Global Business Communications1644 Words   |  7 Pages Global Business Communications, which to equip students to communicate effectively as managers in a global environment. Through the module, I have learned the importance of intercultural communication. According to Guirdham (2011), ‘Communication can claim to be the most important single work activity’, in addition, interpersonal communication has as well as more important on individual works and team works. Due to culture is broad and profound, all we can touch is only a tip of the iceberg. InRead MoreRace As A Social Construction1679 Words   |  7 Pagesbased on race. These laws addressed the whole population. They regulated freed blacks and slaves alike. They gave extended privileges to anyone deemed white and diminished the stature of freed blacks. Slave codes restricted the movement of slaves, while immediately validating the idea that white indentured servants had higher status by virtue of their race. This establishment of slave codes was not the full extent of legalized race based policy in the United States. The United States ConstitutionRead MoreHistorical Overview of Montessori Method1636 Words   |  7 Pagesthe American Montessori Society (AMS) cite these elements as essential [1, 2]: Mixed age classrooms, with classrooms for children aged 3 to 6 years old by far the most common, student choice of activity from within a prescribed range of options, a  constructivism  or discovery model, where students learn concepts from working with materials, rather than by direct instruction and specialized educational materials developed by Montessori and her collaborators. To understand Montessori Method it wouldRead MorePersonal Statement Of A Research Study At Penn State1225 Words   |  5 Pages I first came to the USA for my doctoral study in Penn State. However, my advisor in Penn State had the idea to keep me as a doctoral student as long as my J1 allowed. My first 2 years was going really well when my research on the Penn State total artificial heart took off on the rise. I synthesized biomedical segmented polyurethane (s-PU) using the step-wise temperature control to model the total artificial heart. I tested the sPU model in vitro by seeding human cardiomyocyte cells on the sPU.Read MoreShould Students Study Abroad?1861 Words   |  8 Pages Should Students Study Abroad? If you had a chance to get your dream job at a prestigious high tech workplace in the country, would you go for it? If you choose not to study abroad, you are choosing to commit career sabotage and saying goodbye to your job prospects. The phenomena of students leaving their home country to continue their studies else where is continuing to increase over the years. Even though many people disagree with studying abroad, claiming that it has many disadvantages, researchers

The Nuiances of College Term Paper Sample

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Branches of Philosophy - 1687 Words

BRANCHES OF PHILOSOPHY 1 Branches of Philosophy Kenney Starr American Intercontinental University BRANCHES OF PHILOSOPHY 2 Abstract The different branches of philosophy are broken down into six different categories. These different categories answer the many questions that we as individuals ask as we go through the journey of life. Although these questions are sometimes complicated and at many times are very difficult to answer at some time we come up with an answer. Even though the answer is not what we would expect it is the answer that best fulfils our inner thought process that is closely linked to the different aspects of philosophy. An aspect that we all encounter throughout life is an important one as†¦show more content†¦If an individual can understand and encompass this branch of philosophy that individual could live a full and prosperous life as he has done not only the right thing he has done right by everyone around him. This would probably be the most important as it involves doing right which is closely related to religion the base of all of our lives. Each and every day I encounter the dif ferent aspects of what is ethics. I work in a environment as I am a manager of a restaurant and I often have to make decisions about what is right and what is wrong as I manage a crew BRANCHES OF PHILOSOPHY 5 Of people who have rights and want to be treated fairly. Although the company that I work for is a very unfair company, and require us to take hour breaks that are interrupted. Although I have to follow the mandatory rules of the company I believe that this is wrong and it is not ethical. As I know that it is wrong I have to follow these rules although I disagree I often go along as I do not want to lose my job because I have a family. This branch of philosophy is encountered by ever individual each and every day of our lives the big question remains what do you do? The fourth branch which is Aesthetics is an interesting one as it encompasses the aspect of beauty. This is a good one as many individuals would consider themselves to be beautiful is it true that beauties is in the eye of the beholder, and if soShow MoreRelatedExplanations of the Branches of Philosophy1358 Words   |  6 PagesExplanations of the Branches of Philosophy Jacqueline T. Ashley April 3, 2016 AIU Online Professor Ian McDougall Explanations of the Branches of Philosophy Philosophy is the study of the primary essence of knowledge, reality, and existence, mainly when viewed as an educational regimen. Philosophy includes an approach of questions and answers among a couple of individuals; this approach is referred to as a dialogue. In a dialogue, an individual is searching for a reasonable view and comprehensionRead MoreBranches of Philosophy983 Words   |  4 PagesThe Branches of Philosophy Joe Bess AIU Online Abstract There are six branches of philosophy, they are Metaphysics, Epistemology, Ethics, Aesthetics, Political, and Social. Each one of these branches asks a particular question that we seek the knowledge of ourselves, unknown to us probably every day of our lives. The Branches of Philosophy The six branches of philosophy are metaphysics, epistemology, ethics, aesthetics, political, and social. In dealing with each branch they ask certainRead MoreBranches of Philosophy8343 Words   |  34 PagesBranches of philosophy The following branches are the main areas of study: †¢ Metaphysics investigates the nature of being and the world. Traditional branches are cosmology and ontology. †¢ Epistemology is concerned with the nature and scope of knowledge, and whether knowledge is possible. Among its central concerns has been the challenge posed by skepticism and the relationships between truth, belief, and justification. †¢ Ethics, or moral philosophy, is concerned with questions of howRead MoreBranches of Philosophy Essay980 Words   |  4 PagesBranches of Philosophy Professor John Wise American Intercontinental University Thesis This essay project with answer different questions to the six branches of Philosophy. The branches are Metaphysics-is something real? Epistemology-How do we know? Ethics-What is right or wrong? Aesthetics- Is something beautiful? Political- What government is best? And Social-Read MoreSix Branches of Philospy1000 Words   |  4 PagesReflection of the Six Branches of Philosophy Various branches of philosophy have always become great debates in society. Many have questioned metaphysics, epistemology, ethics, aesthetics, political philosophy and social philosophy. The author will discuss and reflect on the six branches of philosophy in which she will describe a time in her life when she have asked similar questions. In addition, the author will discuss specific circumstances that brought her to each of the questions and what conclusionsRead MoreEssay about Branches of Philosophy1384 Words   |  6 PagesBranches of Philosophy It is my understanding that there are three main branches of philosophy. These three branches include Metaphysics, Ethics and Epistemology. Metaphysics finds its focus through questions on reality. These questions include: What is real? What is mind and what is matter? What kind of reality do we have? Epistemology deals with truth versus opinion. Questions include what is truth, and what is its source? Is truth absolute or relative? Lastly, Ethics deals with right and wrongRead MoreBranches of Philosophy: Epistemology, Metaphysics and Ethics1087 Words   |  5 PagesPhilosophy is the careful study if the states of, validity, existence, and conduct. It comes from the Greek word, philosophia, which translates into â€Å"the love of wisdom†. Philosophy encompasses a vast range of topics and ever person, place, thing, and idea has its roots embedded in it. For the purpose of this paper, I will be only covering the branches of epistemology, metaphysics, and ethics. These branches serve as the building blocks for studying and teaching philosophy. While examining theseRead MoreEssay on The Six Branches of Philosophy3875 Words   |  16 Pagestime, I think we impose those limits on ourselves. We don’t use our entire brain; we only use about ten percent of our brain. Just imagine what we could learn and accomplish if we used our whole brain instead of just ten percent of it. Social Philosophy 1. How should humans behave in a society? I think we should behave in a manner that doesn’t hurt anyone physically. I point out physically because there are times when without meaning to, we hurt each other’s feelings without truly meaning toRead MoreWhat Is Philosophy And Why Should Anyone Study It?987 Words   |  4 PagesWhat is philosophy and why should anyone study it? We are all doomed without philosophy! Why you may ask. Well the reason why is because philosophy is all around us, but many people fail to notice it. According to the Oxford Dictionaries philosophy is, â€Å"The study of the fundamental nature of knowledge, reality, and existence, especially when considered as an academic discipline† (Philosophy). So, in other terms, philosophy is the way we think about various topics. Philosophy is full of thinking andRead MorePhilosophy : The Philosophical Study Of Human Values, Epistemology, And Metaphysics1069 Words   |  5 Pagestaking this class, I thought that philosophy was strictly the study of space and abstract ideas that I never really gave any attention to. Now at the end of the semester I can say that not only have I realized how wrong my original opinion of philosophy was, but I also learned that the more philosophy I can study, the better I will be able to make decisions in my life. Philosophy can be broken down into three br anches: Axiology, Epistemology, and Metaphysics. These branches each have their own questions

Case Study of the Seattle Space Needle Example For Students

Case Study of the Seattle Space Needle Since The Seattle- Space Needle edifice opened in 1962, it has been one the greatest symbols in Seattle, Washington State. This edifice is a modernistic type of an architectural edifice ; and is an icon for Seattle and is a symbol of the Seattle World’s carnival. It is besides a historic landmark for Washington ; established by the Landmarks Preservation Board. It was labeled a historic landmark in April 1999 ; 38 old ages after it was been built. This tower is built on the western side of the Mississippi River. The entire cost of this development and edifice was about $ 5 million. The tower is 605 foot tall with its aerial construction and it is a 518.8 foot tall edifice without the aerial. With this tallness the edifice is reasonably proportioned with the breadth being 138 foot. This edifice was sketched by Eddie Carlson ( 1911-1990 ) . The Space Needle was designed by designers John Graham Jr. and John Ridle. John Graham based the thought of the Seattle Space Needle on a winging disk and Victor Steinbrueck, the structural applied scientist had brought in the thought of the hr glass figure for its long, strong slender back uping legs. This edifice had up to five different investors. It was designed by two work forces and is able to defy all kinds of conditions conditions, for illustration ; air currents of above 320 kilometers per hours that are a Hurricane strength at Category 5 which are wind velocities of up to 252 kilometers per hours or stronger that can be destructive on a big graduated table and earthquakes up to the magnitude of 9.1. The tower sways about 1 inch per 10 miles per hour of air current velocities. It besides has 25 lightning rods which allow the edifice to defy significant sums of lightning work stoppages. The edifices building had begun in April, 1961. This development created occupation chances for many of the local building companies and took approximately 8 months to to the full finish the building of the edifice, in December 1961, yet the tower was merely opened for public visits in April 1962, during the World Fair. Here, about 2.3 million people rode up to the Seattle Space Needle s Observation Deck. Construction was successfully completed within 400 yearss, therefore nicknaming the edifice The 400 twenty-four hours admiration. The expansive gap gathered around 20000 visitants from many different states. The edifice building was carried out by the Howard S. Wright Construction Co, the chief contractors of the edifice undertaking. The edifice has a design of an Observation tower. Hence, due to the above mentioned facts, it is my pick to compose on this interesting edifice the Seattle Space Needle. The building began with the pouring of the foundation which was one of the largest concrete pouring’s in the Western Coast of its epoch. The foundation of the legs are in a form of a â€Å"Y† and, are deep and broad so that it can defy a big scale magnitude of an temblor and the strong air currents that face the tower with its tallness. These foundations are approximately 30 ft deep and 120 ft broad. These termss of the edifice are fixed to the Earth with 74 bolts, which are 30 foots long, therefore keeping the tower in its unsloped place. The foundations were poured over 12 hr periods and with a entire truck burden of 5.85 million kilogram of cement concrete foundations including the steel which weighed about 5850 dozenss with 250 dozenss of reenforcing steel combined. This consisted of approximately 467 truck tonss of concrete. This edifice chiefly consists of big, heavy steel which weights around 9.7 million kilogram. .ua03f9582e55ae3a9aa4a317887dd1282 , .ua03f9582e55ae3a9aa4a317887dd1282 .postImageUrl , .ua03f9582e55ae3a9aa4a317887dd1282 .centered-text-area { min-height: 80px; position: relative; } .ua03f9582e55ae3a9aa4a317887dd1282 , .ua03f9582e55ae3a9aa4a317887dd1282:hover , .ua03f9582e55ae3a9aa4a317887dd1282:visited , .ua03f9582e55ae3a9aa4a317887dd1282:active { border:0!important; } .ua03f9582e55ae3a9aa4a317887dd1282 .clearfix:after { content: ""; display: table; clear: both; } .ua03f9582e55ae3a9aa4a317887dd1282 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua03f9582e55ae3a9aa4a317887dd1282:active , .ua03f9582e55ae3a9aa4a317887dd1282:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua03f9582e55ae3a9aa4a317887dd1282 .centered-text-area { width: 100%; position: relative ; } .ua03f9582e55ae3a9aa4a317887dd1282 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua03f9582e55ae3a9aa4a317887dd1282 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua03f9582e55ae3a9aa4a317887dd1282 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua03f9582e55ae3a9aa4a317887dd1282:hover .ctaButton { background-color: #34495E!important; } .ua03f9582e55ae3a9aa4a317887dd1282 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua03f9582e55ae3a9aa4a317887dd1282 .ua03f9582e55ae3a9aa4a317887dd1282-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua03f9582e55ae3a9aa4a317887dd1282:after { content: ""; display: block; clear: both; } READ: Is Othello A Tragic Hero? example EssayThe Space Needle has a 360 degree position of Seattle from its revolving eating house and sing deck. The eating house is in a ring form and rotates on a cogwheel system that travels at an norm or estimated velocity of 1.8 kilometers per hour. The lift of this edifice has been specially plan so that it takes about 41 seconds to acquire to the upper most viewing deck which travels at 10 stat mis per hr ( 16 kilometers per hour ) . Since this edifice is an observation tower, it has an observation deck which is at a tallness of 5.24 foots above the finish land degree. A spectator will be able to see the metropolis below and environ sites such as the Cascade Mountains, Mount Baker and many other environing sites. The first eating house known as the â€Å"Space Needle Restaurant† or the â€Å"Eye of the Needle† was closed down in the 2000’s for the new and developed 360? go arounding eating house. This eating house was named the â€Å"Sky City† and is the first go arounding upper category eating house in the universe. The Sky City makes a full revolution in 47 proceedingss and is 4.9 foot above the natural land degree which allows a frequenter the position of the metropolis and its milieus as he dines. The chief design characteristic of the eating house is holding the ability of ever holding the outside position ; hence, one of its chief stuffs are most likely toughed safety glass with the kitchen and other services at the centre or offset centre on the eating house floor. Other redevelopments that occurred between 1999 and 2000 were a retail shop for visitants to purchase decorations and other artefacts as keepsakes, the betterment of the screening deck, repainting and the replacing of old and warn out illuming. One of the latest design characteristics that were added onto the Space Needle in 1999 was the Legacy Light, besides normally known as the Sky Beam. This characteristic is created by the usage of a basic unit of aglow strengths of visible radiation at the top of the tower. This characteristic was to be used on particular occasions or on public vacations, but due to the sum of light pollution it has created, it has to be used to certain restrictions and juncture. It was foremost illuminated on New Year s eve 1999/2000. This characteristic was besides used to demo sympathy during the 911 World Trade Centre terrorist act onslaught and remained lit up for 11 yearss, from September 11Thursdayto September 22Thursday. Today, the Seattle Space Needle is home to 325 employees and 11 installation applied scientists who guarantee that everyday care and work orders are carried out timeously. Many green enterprises have besides been adopted, such as ascents to illuming systems to more sustainable and energy efficient options. Food including garbages and waste from the kitchen are made into compost. This enterprise has non merely decreased clip and energy, but has besides significantly reduced care costs and besides plays a function in salvaging our Earth’s Ozone bed and at the same clip cut downing the nursery consequence. The Seattle Space Needle does non merely play host to the legion sums of tourers it receives twelvemonth in twelvemonth out but is besides host to many film sets, such as the Austin Powers 2nd film â€Å"The Spy Who Shagged Me† . It was show cased in the Television series and in assorted picture games. The Seattle Space Needle has uplifted the face of Seattle, Washington State as it is one of the first skyscrapers to be built in its clip. This brought on the design and development of other skyscrapers since which have immensely exceeded the tallness of the Seattle- Space Needle, therefore doing it the midget of skyscrapers in Seattle. This edifice still remains one of the chief tourer attractive force sites in Washington, United States of America, since it is alone and has an amazing design that will stay an attractive force to tourers and visitants likewise from all walks of life the universe over. .ubcb56037bcaef389d18fa66c53960c9f , .ubcb56037bcaef389d18fa66c53960c9f .postImageUrl , .ubcb56037bcaef389d18fa66c53960c9f .centered-text-area { min-height: 80px; position: relative; } .ubcb56037bcaef389d18fa66c53960c9f , .ubcb56037bcaef389d18fa66c53960c9f:hover , .ubcb56037bcaef389d18fa66c53960c9f:visited , .ubcb56037bcaef389d18fa66c53960c9f:active { border:0!important; } .ubcb56037bcaef389d18fa66c53960c9f .clearfix:after { content: ""; display: table; clear: both; } .ubcb56037bcaef389d18fa66c53960c9f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ubcb56037bcaef389d18fa66c53960c9f:active , .ubcb56037bcaef389d18fa66c53960c9f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ubcb56037bcaef389d18fa66c53960c9f .centered-text-area { width: 100%; position: relative ; } .ubcb56037bcaef389d18fa66c53960c9f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ubcb56037bcaef389d18fa66c53960c9f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ubcb56037bcaef389d18fa66c53960c9f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ubcb56037bcaef389d18fa66c53960c9f:hover .ctaButton { background-color: #34495E!important; } .ubcb56037bcaef389d18fa66c53960c9f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ubcb56037bcaef389d18fa66c53960c9f .ubcb56037bcaef389d18fa66c53960c9f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ubcb56037bcaef389d18fa66c53960c9f:after { content: ""; display: block; clear: both; } READ: Essay about National Honor Society Membership Request Letter Essay