Dirty Facts About English Short Essay Topics Uncovered

Dirty Facts About English Short Essay Topics Uncovered Thus, there are lots of ways an essay can be written. You have to find the proper resources for your essay in addition to patience when finding the correct inspiration to write. Writing a high school essay if you've got the tips about how to do essay effectively. Of all Of the varieties of essay, writing a brief essay may appear to be the easiest. Citations and extracts from several sources have to be formatted properly. There are different kinds of essays and largely depend on just what the writer would like to convey. Hence, if you believe banking essays are boring just like your company studies are, then you're probably wrong here. Log into the net, there are several websites that supply the sample college essay. Our high school essay writing services are offered at quite reasonable prices. It's not difficult to discover students not understanding how to write college application essays. Therefore, many students and employees decide to get affordable essay rather than writing it themselves. Essays should be asked to share. Your essay ought to be something central to who you are as an individual. Don't be scared to let your essay do something similar. Short essays are important when one is attempting to present an important topic without needing to compose plenty of words or using a number of pages. The cost of an essay rides on the quantity of effort the writer has to exert. Actually, a great deal of argumentative essays are in reality persuasive papers. Even in the event the paper itself isn't big you still may require a specialist essay writer to aid you. Australian essay writing service it is possible to rely on. First and foremost it's essential to be certain that you comprehend the essay question fully and your essay answers each part of the question adequately. The subject can be associated with science or literature. Short essays are still spend the sort of formal essay because the parts want to get included in it. Like every assignment, a descriptive essay has a particular intent. Becoming creative and descriptive can at times be a challenge. If you're considering purchasing an item you will still have next calendar year, think about pulling out the card but you need to be careful. Basically, it's determined by the subject in which you might identify what things to present in each individual part segment. Concentrate on the details and don't attempt to draw some huge picture conclusion from that. What the In-Crowd Won't Tell You About English Short Essay Topics As the impact of globalization is increasing, English language has turned into the lingua-franca of every individual. Wi thout a very long employment history, it might be hard to understand what things to include in a resume and the way to organize it effectively. English is really the most demandable language on earth from past many decades. Don't attempt to utilize SAT vocabulary words (such as braggadocious) or flowery language in an attempt to impress an admissions officer. The absolute most important facet is your wisdom and understanding. You might also attempt sharing your essay with different people and receiving their thoughts. The one thing left to do was to visit the doctor. Don't simply list off all the situations you've done and how great you're, but take the opportunity to enter the emotional journey supporting the procedure. To make respect is a topic of individualistic integrity and rational behaviour. Just make certain that it is something which you require, not just something that you want in the brief term. In high school, you're supposed to select the type of topic you're going to be in a position to dig into that is, you must make certain you can come across enough info on the topic. As a consequence, you get a wonderful deal of free time and completed homework.

Comparing The Infernal Machine and Oedipus Rex Essay

Comparing The Infernal Machine and Oedipus Rex (the King) The myth of Oedipus’s incest and parricide has been retold many different times. The basic story line has remained the same. Oedipus leaves Corinth to try to escape a fate of incest and parricide. After he leaving the city, he ends up saving Thebes from the Sphinx, becoming king of the city and in the process fulfilling the prophecy. The character of Oedipus changes in each play to help support a different meaning to the entire myth. Cocteau’s The Infernal Machine and Sophocles’s Oedipus the King are both centered on the myth, yet their themes are different. By changing Oedipus’s personality, motive, relationship with Jocasta, his mother and wife, and his character†¦show more content†¦58. In The Infernal Machine Oedipus’s pride is like that of a young saucy teenager, in that he feels nothing can hurt him. This pride brings out his temper only once in the play. It is when he is speaking with the Sphinx. I believe you now. But if this is a trick, I’ll drag you by the hair and crush the blood out of your body. (Cocteau 48) Sophocles’s Oedipus has a greater pride that is constantly setting off his temper. From the very beginning when he accuses Creon, the brother of the queen of Thebes, of plotting against him he lashes out and threatens: (I’ll) Kill you, not banish you. Soph. O.T. 625. This temper lasts throughout the play even towards the end when he is questioning the unwilling Herdsman and says: You’re a dead man if I ask you again. Soph. O.T. 1167-1168. In a way both characters have the same temper, however Cocteau only shows it once while it is very prevalent in Oedipus the King. Another difference in the plays was the motivations of the different Oedipuses. In Cocteau’s play Oedipus is motivated by the idea of fame. He wanted to leave his hometown of Corinth: Anyway, the threat of parricide and incest gave me the perfect excuse to get away from home and go out into the world on my own. (Cocteau 46) Sophocles’s Oedipus felt that he had to run away to not cause his parents pain: —yes, I fled to somewhere where I should not see fulfilled the infamies told in that dreadful

Interview Analysis President Of The United States Essay

Interview Analysis One may be making a virtuous decision when choosing the lesser of two evils, but one will still find himself stuck with an evil choice. Many Americans today find themselves in this predicament when considering the only two real possible choices for President of the United States. On one hand, voters have former Secretary of State Hillary Clinton, who the Federal Bureau of Investigations labeled â€Å"careless† and â€Å"grossly negligent† in the handling of America s top secret information. On the other hand, voters have Donald Trump, who persistently attacked a Gold Star Family. It is easy to see how the Pew Research Center has reported that there is widespread skepticism among registered voters concerning the presidential race. The poll reported that a higher percentage of voters thought that both candidates would make â€Å"terrible presidents† rather than merely â€Å"average presidents’†(Pew Poll, August 2016). Americans are very unhappy with t heir two choices for President of the United States. The three main reasons behind this dissatisfaction are increasing negative partisanship, media s constant push of a narrative to appeal to their base, and the overall qualities of the candidates themselves. I interviewed ten people to test this statement and its contributing factors. Additionally, during these interviews the hope was that most of the subjects would be able to identify these determining causes that have contributed to their unhappiness with both DonaldShow MoreRelatedImmigration And Customs Enforcement Officer And A Relative Who Experienced Staying At Different Detention Centers1060 Words   |  5 Pages Findings and Analysis In my findings and analysis I will have the opportunity to answer the research question, I interview a Immigration and Customs Enforcement Officer and a relative who experienced staying at different detention centers in Texas for six months before she was deported to El Salvador. Before I started with the interviews I let them know about my research question and then I followed up with interrogations and thoughts, details and opinions. The first interview I conducted wasRead MoreThe Resolution Of The Hostages On The Basis Of Humanitarian Grounds771 Words   |  4 Pageswas ineffective against the Muslim Student Followers of the Imam’s Line because their main goal was to bring the Shah and the United States to justice, and taking hostages was just a means to do so. Since there were so many hostages taken, the United States had to tread carefully with their diplomacy. They were the ones against odds with everything to lose. The United States should have given an ultimatum earl ier on in the hostage crisis, when the motives and end goals of the Muslim Students were notRead MoreThe World s Largest Incarceration Rate992 Words   |  4 PagesThe United States of America is known as a country of independence, liberty, and rights; within the lines of our national anthem the Stars Spangled Banner, it is clear to see how the phrases the land of the free and home of the brave, symbolize the ideals that have been centralized into the American Society for hundreds of years. Despite being recognized as a world power; for its military structure and the believed system of possibilities in terms of self advancement, the United States of AmericaRead MoreComedy : Blood Demons Will Come And Take Our Children1026 Words   |  5 Pagesclimate of the United States, this is how comedian Patton Oswalt chose to respond. Although not serious in nature, his response perfectly encapsulates how serious issues can be tackled in comedic ways. In this analysis, I will consider The Co medians of Comedy (Michael Blieden, 2005) and argue that through the recording of events as they occur, interviews, and problem solving, the documentary uses humor to promote liberal politics while identifying social problems plaguing the United States. The recordingRead MoreAnalysis1214 Words   |  5 Pagesrisk to the region, Mexico, and the United States. Recent news regarding Venezuela has consisted of continued protests and riots stemming from numerous issues, which have resulted from government policies over the past 20 years. The precise reasons and causes of Venezuela’s current events will be discussed in length, in addition to their significance to current and future U.S. military operations. Venezuela’s condition poses several threats to the United States in addition to South America as aRead MoreThe Impact of Declining Nokia Market1034 Words   |  5 PagesOF DECLINING NOKIA MARKET † CONTENTS 1. Introduction 1.1 Literature Review 1.2 Objective Of The Study 2. Research Methodology 2.1 The Study 2.2 Sample 2.3 Tools For Data Collection 2.4 Tools For Data Analysis 2. References 3. Questionnaire Introduction Nokia has come a long way to evolve from a paper mill founded in 1865 to a world renowned mobile phone manufacturer and one of the most powerful brands in the world. In 1992 NokiaRead MoreThe Declaration Of Biafra Speech1428 Words   |  6 Pagesinternational law, binding, as such, on the United Nations as an authoritative interpretation of the Charter’s norms. It states that nations based on respect for the principle of equal rights and fair equity of opportunity have the right to freely choose their sovereignty and international political status with no external compulsion or interference which can be traced back to the ‘Atlantic Charter’, signed on 14 August 1941, by both the United States of America President Franklin D. Roosevelt and Prime MinisterRead MoreThe Hr Director Of The Company1404 Words   |  6 Pagesinterviewed my aunt Hui Wang, the HR director of Rising Securities. Headquartered at Beijing, China, Rising Securities provides financial services s uch as portfolio management, investment banking and securities margin trading. The reason that I chose to interview her is compared with other candidates within my network, she is the only HR director other than HR recruiters. As a result, I can ask her questions in a bigger picture instead of focusing on recruiting process. Furthermore, because I plan to eventuallyRead MoreBackground Information : Hathaway Jones1747 Words   |  7 PagesBackground Information History Hathaway Jones is a luxury apparel retailer in the United States. The company focuses on luxury clothing and accessories and has 144 shops and outlets across the US. However, customers nowadays, especially the younger people, want to have more affordable clothing. The number of sales of the high-priced designer clothing has been declining. Despite sales of $5 billion in 2006, the company had fallen on hard times. Development Four years ago, the board of directorsRead MoreEssay on Stem-Cell Research and the Media1614 Words   |  7 PagesStem-Cell Research and the Media      Ã‚  Ã‚  Ã‚  Ã‚   Biomedical technology is getting much press due to the stem-cell debate.   A controversial topic in itself, with the President of the United States taking a stand on the issue for funding purposes, the topic has received even more press over the consequences resulting from President Bushs decision.   With the Presidents approval rating well over 80 percent since the September 11th attack, those who contest any of his decisions have been receiving feelings

Essay on Birches by Robert Frost - 1131 Words

Birches I believe so much of poetry enlists the senses, beginning with the sense of sound. Whether it’s the rhythmic flow of the poem or the mere need to recite the words for a clearer understanding. The sense of sight can’t help but participate while one reads a poem. It’s like asking an artist to paint how he feels. Imagery is a key part of poetry creating a visual understanding. In the end poetry give a voice to the unsayable in our lives and indeed to life itself. After reading â€Å"Birches† by Robert Frost, my senses were reeling. The poem reads beautifully and is soothing to the ear. The imagery also paints a scene I have witnessed many winter days, growing up in the mountains. Robert Frost, while knowing the realistic cause behind†¦show more content†¦Frost then suggests that he had rather imagine a little boy causing the bending of the branches by swinging and playing on them. He begins to tell a story within the poem. It is a story of a little boy living in a rural territory, possibly a farm, going out to do his chores, like fetching the cows, but gets side tracked by both the beauty of the woods and his wanting to play. Because the little boy is in a secluded environment he is forced to entertain himself. He has become accustomed to playing on his father’s trees, one by one he would conquer them all. He has been a frequent swinger of the birches and has taken the stiffness out of them and caused the branches to bend. Frost goes on to say â€Å"He learned all there was to learn about not launching out too soon And so not carrying the tree away.† The little boy knows exactly how far to bend the branches without breaking them. Frost uses the image of filling a cup to the brim â€Å"and even above the brim† to illustrate to the reader just how close the boy is to breaking the branches. We all have filled our cups to the top and then had the challenge of carrying the cup without spilling the conte nts. Frost again has used a simple comparison to make his point. I, like Frost, prefer the explanation of the bent birchesShow MoreRelatedThe Speaker of Birches by Robert Frost653 Words   |  3 Pagesâ€Å"Birches† is a poem written by Robert Frost that has a speaker, imagery, and symbols. The speaker in this poem is Frost. He explains his perspective of the birch trees in first person. Imagery is a word, phrase, or sentence that shows an experience or object. There are numerous examples of imagery in this poem. Symbols are something in the poem that stands for something else. There are various symbols in â€Å"Birches.† In â€Å"Birches,† Frost talks about how he can view birch trees in winter that have bentRead MoreThe Theme Of Birches By Robert Frost1065 Words   |  5 Pagesâ€Å"Birches† by Robert Frost Have you ever walked through a frozen forest? Well, Robert Frost will take you on a journey through the forest in his poem, â€Å"Birches.† He also takes readers on a journey through life and memories. The main character of the poem, the speaker, is an old man, who throughout the poem’s story, is looking back on his childhood. When he walks through the forest, he sees the broken tree branches and thinks back to a time when those broken branches were created by swinging on themRead MoreEssay Analysis of Birches by Robert Frost824 Words   |  4 PagesAnalysis of Birches by Robert Frost In the poem Birches by Robert Frost, Frost portrays the images of a child growing to adulthood through the symbolism of aging birch trees. Through these images readers are able to see the reality of the real world compared to their carefree childhood. The image of life through tribulation is the main focal point of the poem and the second point of the poem is if one could revert back to the simpler times of childhood. The language of the poem is entirelyRead MoreEssay on Hardships in Birches by Robert Frost1013 Words   |  5 PagesHardships in Birches by Robert Frost In any life, one must endure hardship to enjoy the good times. According to Robert Frost, the author of Birches, enduring lifes hardships can be made easier by finding a sane balance between ones imagination and reality. The poem is divided into four parts: an introduction, a scientific analysis of the bending of birch trees, an imaginatively false analysis of the phenomenon involving a New England farm boy, and a reflective wish Frost makes, wantingRead MoreEssay on Analysis of Birches by Robert Frost811 Words   |  4 PagesIn the poem Birches by Robert Frost, Frost portrays the images of a child growing to adulthood through the symbolism of aging birch trees. Through these images readers are able to see the reality of the real world compared to there carefree childhood. The image of life through tribulation is the main focal point of the poem and the second point of the poem is if one could revert back to the simpler times of childhood. The language of the poem is entirely arranged through images, although it containsRead MoreAnalysis Of The Poem Birches By Robert Frost1711 Words   |  7 PagesEarth. Robert Frost features this idea through his poem â€Å"Birches.† Frost discusses this idea through a falsehood, for, at first glance the meaning of the poem is significantly different than the deeper meaning. Although â€Å"Birches† seems to be about a child f rolicking through the trees, Frost’s â€Å"Birches† is actually about how people act cruelly towards nature and how they should change their ways to respect the earth, because the tenor, the form and vehicle, and critical interpretation. Robert Frost’sRead MoreAnalysis Of Robert Frost s Birches 3014 Words   |  13 PagesThe most misinterpreted element in Robert Frost poetry is his use of nature in a symbolic way. Frost is not describing the inner workings of nature as we see it all around us, but about exploring human psychology. For example, Frost uses Homely farmers, rural scenes, landscapes, and the natural world to epitomize a psychological struggle with an everyday experience that is often met with courage, will, and purpose; contextually, using Frost’s own life and personal psychology. Frost’s attitude inRead MorePoem, Birches And Out, Out By Robert Frost1116 Words   |  5 PagesTheme, Figurative Speech and Tones in â€Å"Birches† and â€Å"Out, Out† by Robert Frost Robert Frost was born in 1874 in San Francisco. Descended from the New Englanders generations, his parents, make Robert Frost is much associated with New England. In addition, most of his poems were well-known as a reflection from New England life. Despite that, he was a kind of subtle poet and generally recognized as a private man. Moreover, his appearance at the inauguration of John F. Kennedy to recite â€Å"The Gift Outright†Read More The Theme of Life and Death in Birches, by Robert Frost Essay989 Words   |  4 PagesThe Theme of Life and Death in Birches, by Robert Frost The poem Birches, by Robert Frost, illustrates the authors ability to take what seems to be the mundane activities of life and turn it into something that holds a deeper meaning. The poem taken literally revolves around a boy living on the New England countryside whose only play was what he found himself, in this case, riding birch branches. The poem is very literal in language but by analyzing each line, different themes and interpretationsRead MoreRobert Frost Uses Imagery and Analogy in His Poem, Birches Essay1053 Words   |  5 PagesIn â€Å"Birches†, Robert Frost uses imagery and analogies as a way of conveying his message. Frost’s use of imagery and analogies are used in the themes of nature, analogies, and imagination. Frost uses imagery throughout the poem to create a vivid image of how he imagines the Birches to be. His use of comparisons enables the reader to view the Birches in numerous perspectives. His use of imagery and metaphors are appealing because th ey are pragmatic, and create a clear image for the reader. Nature

Diplomatic Power Of The United States - 1444 Words

Duong Nguyen July 10, 2015 Term Paper Essay Professor: Alex H. Xiao Diplomatic Power From the time Pilgrims first landing in a new country that now call America, Englishman has started diplomacy with the Indian tribes. The English colonies dealt with other nations and signed trade and agreement years by years to keep peace and treaty. One of the key beliefs formed in this period, which the United States was a nation set apart and an example to the world, is almost as old as English colonization. John Winthrop’s has guided American diplomacy from the revolutionary era to the present. Winthrop said: â€Å"We shall be as a City upon a Hill, and the eyes of all people are upon us.† (McMahon pg. 3) A country’s foreign policy is the endless of decades of effort intended to response the needs of a nation, both domestic and international. The presidents derive their authorized power which are stated in the Constitution, those powers are; chief executive, commander in chief of the armed forces, and head of state. While Congress consisting of two parties: the House of Representative and the Senate has the power to investigate and oversee the executive branch. Which mean the Congress is very important as one of the three branch. In the Constitution article 2, the executive power to appoint specific influence within federal bureaucracy for the president. As leader of the United States the president has many roles to fulfill such as chief executive, in which the president implement the lawsShow MoreRelatedThe End Of The Second World War Essay1640 Words   |  7 Pages The end of the Second World War marked the descent of old world powers such as Germany and Great Britain, and the upsurge of two superpowers, the United States of America and the Soviet Union. 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In general, strategy is a plan of action; however, every nation may have their national security strategy, which emphasized on particular nation s national interest. The national security strategy has four vital components as follows. 1. Diplomatic 2. Military 3. Economic 4. Informational In this short essay, I would like to discuss about the components of national security strategy, my advice to the great leaders at the time of World war I, as well as role of the William II and Lloyd GeorgeRead MoreThe Cold War and Us Diplomacy1213 Words   |  5 PagesThe Cold War and the United States Diplomacy Name: Institution: The Cold War and the United States Diplomacy The Cold War was the state of military and political tension between Western countries, especially the United States, its NATO allies, and the communist nations, particularly the Soviet Union and other satellite states. The war began after World War II had got to an end. The Cold War was named so since it did not feature anyRead MoreThe Relations Between The United States And Cuba1487 Words   |  6 Pages The turbulent relations between the United States and Cuba became more controversial since the Cold War. They reached their apex on 15th October 1962, when after realizing that the Soviet Union was developing missile bases in Cuba, President Kennedy started taking strong procedures against Cuba. Indeed in February 1962 he signed the Embargo, which has not yet been lifted but reached improvements after more than 50 years, in April 2015 during Barack Obama and Raul Castro presidency (Renwick and LeeRead MorePresident Trump Political Policy Analysis730 Words   |  3 Pagesnuclear missile programs. In a speech to Asian leaders in August 2017, Secretary of State Rex Tillerson highlights the significance of increased U.S. and Asian interaction as a, â€Å"testament to the value the United States places on our partnership† . 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As a theocratic republic, the intermingling of religion and government within the state has caused a very controversial history for this nation. Since the late 70’s the influence of a Supreme Leader as well as a government headed by a president rather than a Shah, Iranians have experienced times of great oppression and great change. These studies of Iran have lead to the conclusion that within world politics, government leadership, diplomatic relations, mutual trustRead MoreThe International Space Station ( Iss ) Essay1371 Words   |  6 Pagesprogrammatic and political sustainability, and workforce stability over a period of time to those countries who chose to approach it as mutually beneficial undertaking. International cooperation must be an essential partaking for United states as well as all space-faring powers in their approach to space exploration. Every nations condition behind space explorations varies according to their need, such as nations that lack the budgetary resources to carry out space exploration require international cooperationRead MoreEssay about Iran Engagement Policy Option1643 Words   |  7 PagesIran but brought a complex and strained relationships with the United States. The focus of this paper is an analysis on an Iranian engagement policy option outlined in the CSIS Report â€Å"The Gulf Kaleidoscope: Reflections on the Iranian Challenge†. The international relations theory of liberalism is applied using the tenets of economic interdependence and democratic transparency. For three decades, exchanges between the United States and Iranian diplomats have been tactical, not strategic. There

Symphony No free essay sample

Throughout this entire piece, you hear the repetition and imitative polyphony of these four notes resounding throughout every section. The French horns bellow this motive during the development section, which creates a grandiose feeling into the next section. Mozart is not quite as demanding in his use of these motives, but rhythmically speaking it is very present. The repeating rhythm Of two eighth notes and a stressed quarter note can be heard all throughout. They both use harmonic minor to ensure a stronger V to I resolution.Without this raised note, the progression is just not as convincing. They both depict the new style of Classical music by employing more dynamics; the long crescendos in the building string lines create a more dramatic effect when reaching the climax of the phrase. Where as they both use the V to I cadence for a driving effect, Beethoven uses the diminished chord very effectively in some of his abrupt stops. We will write a custom essay sample on Symphony No or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The listener is left totally in suspense Astor what will come next. Beethovens use of a motive is unfailing.Almost every phrase is an answer r imitation either directly reciprocating the previous melody or rhythm in every orchestral section. This creates more of a sense of urgency to get to the end of the lines. He also uses his orchestra a bit more effectively. From the opening sequence of notes bowed with severity in the low octaves of the stringed instruments, the listener is left with a feeling of intensity about the piece. Mozart orchestration sounds a bit more light and airy. He uses many scales and runs that resemble a nicer sound almost from the Baroque era.It reminds me of listening to contrapuntal lines from a Bach Fugue; the virtuosity is there, but the passionate and emotional feelings are not. Mozart use of the brass section is not as big and pompous as Beethovens is. French horns really stand out in Beethovens work; it gives a more poignant sound that is different from the driving string sections. Whereas horns cannot be nearly as virtuosic in running lines, it is extremely effective to use them to bolster the grand theme heard. However, both composers utilize their woodwinds sections effectively.With the opening themes primarily driven by strings, they both transition towards the middle of the pieces to sweeter melodies carried by the flutes and clarinets. Beethovens Symphony NO. 5 in C Minor resonates more with me than does the other piece. It defines the minor tonality more distinctly and makes it more of a moody piece, which prefer more. I like his string writing more than that of the Mozart piece. Really enjoy hearing the basses come above the top of the ensemble and dominate the sections. This, of course, may be why I am bass player at heart. Think Beethoven does a better job at captivating his listener and creating more chances for a change in emotion. In movie scores, they use the big fully diminished chord spelled out in the entire orchestra as a suspense hanger; he does the same thing in these giant crescendos and immediate stops. At one point, the piece modulates into its relative major which creates a sense of completion. Mozart doesnt do this; it sounds like a series of scales and runs that never comes to full fruition of a climax.

Expenses and Closing Stock †Free Samples to Students

Question: Discuss about the Expenses and Closing Stock. Answer: Introduction Blanes Fine Dining Restaurant is currently experiencing low sales and high sales returns along with increased operating expenses. The income and revenue items have been analysed for the financial period ending July 2017 with respect to the budgeted standards. A variance analysis has been conducted which will help in identifying the reasons of deviations of financial performance from the expected. A variance analysis helps in taking corrective actions in order to improve the financial performance. The sales are down by 29% against the estimated sales for the period and sales returns are almost double of the expected. So we see even though the sales are lower, the sales returns are higher, this shows there must have been an issue with the quality of the food resulting in high number of returns. Also poor food quality has resulted in decreasing sales. Also there seems to be an issue with the production timing of food as there is lot of equipment breakage. This may have resulted in slow service or non-availability of the major food items, again resulting in low demand for the restaurants food. The estimated and actual cost of goods sold along with the variance is given below: Estimated Actual Variance FB Opening stock 43800 33800 -10000 FB Purchases 22800 33000 10200 Courier charges-food 6200 11800 5600 FB closing stock 8300 26000 17700 COGS 64500 52600 -11900 From the above table we see that there is a favourable cost of goods sold variance of 11900. However this is not favourable in the true sense as the lower COGS is as a result of the low level of sales which has resulted in higher closing stock against the estimated. The opening stock is less than the expected, which has resulted in an increased purchase of the materials. The higher purchases have resulted in a higher courier charge being paid for the purchases. The actual and the estimated material available for sale is almost equal, however the actual material should have been less since the sales are less. The estimated COGS are 35% of the total sales whereas the actual COGS are 40% of the actual sales. This shows an unfavourable variance in the true sense. A higher closing stock is also a concern for the restaurant as food is a perishable item and large stocks of food may be spoilt in a few days resulting in further losses for the company. The variances of the operating expenses are given below: Operating expenses Estimated Actual Variance F/U Advertising 1200 900 -300 F Equipment breakage 2000 6100 4100 U cash discounts/complimentary 1500 2175 675 U Food discarded cost 8600 3900 -4700 F Wages 38000 46000 8000 U Memberships 3000 525 -2475 F Insurance 1300 1275 -25 F Equipment service 1000 1100 100 U Licenses 1000 800 -200 F Other supplies 4500 750 -3750 F Table decorations 2000 865 -1135 F Sales expenses 350 1200 850 U Delivery charges 1000 1000 0 Storage cost 900 900 0 Linen laundry 6200 1800 -4400 F Telephone 1300 280 -1020 F Utilities 1400 2300 900 U From the above we see that most of the variances appear to be favourable, however this is not in the true sense because the estimated expenses are for a level of sales which is higher than the actual level of sales. There is an unfavourable variance of equipment breakage which shows that the equipment has broken more often than estimated. This has resulted in higher costs and has in turn affected the sales as the food could not have been prepared in time. The cash discounts are also unfavourable which means more of discounts or complimentary food has been offered due to poor service resulting in increased expenses for the restaurant. There is a high unfavourable variance in wages which shows more labour has been used even though the sales are lower. The increased use of labour is due to operational inefficiencies as the labour was not efficient enough and this has resulted in further variances like equipment breakage etc. Though the membership expense is favourable but it means that there have been low memberships resulting in lower sales. Also other supplies expense is favourable but it again means less use of supplies resulting from low sales and poor services. Also table decorations expense is lower than estimated because there are low sales and as such the need for table decorations did not arise. The linen laundry expense is less than estimated which means the hotel staffs has not got the linen washed properly which due to negligence which has resulted in decreased sales as the restaurant services have been compromised for dirty linen. The telephone bill is also less than estimated which shows lack of service on part of the employees. The utilities expense is unfavourable which shows wastage of utilities. In order to improve its profit position, it is necessary for the restaurant to make some changes in its way of working. Some recommendations for the same are given below: Keeping clean linen since the linen laundry expense is lower than estimated, it is assumed the hotel staffs does not maintain clean linen. They should focus on clean linen to improve the overall appearance of the restaurant. Efficient labour the restaurant should employ more efficient labour in order to improve the hotel services and also the quality of food. Other operating expense like equipment breakage, utilities will improve. Increased memberships the restaurant should look at increasing the number of memberships as these members are permanent customers and will lead to increased sales. Maintain low stock the closing stock is very high as compared to the estimated. Food is a perishable item and hence only the required stock should be maintained to avoid wastage. Conclusion Currently the restaurant is facing major issues with low sales and high sales returns due to quality of food and inefficiency of the labour. The identified variances in the operating expenses and closing stock should be analysed and corrective action should be taken to improve the profitability for the next period. Also the restaurant should prepare a flexible budget for the actual level of sales.