Write a Text About the Theme Love free essay sample

William Shakespeare wrote â€Å"The Merchant of Venice† between 1596 and 1598, and it was first performed in 1605. Charles Dickens wrote â€Å"Oliver Twist† in 1838, and is one of Dickens most famous stories. Brief summary: The Merchant of Venice opens on a street in Venice, where Antonio, a Venetian merchant, complains of a sadness he cant quite explain. His friends suggest theyd be sad too if they had as much merchandise to worry about as Antonio. Apparently all of his money is tied up in various sea ventures to exotic locales. But Antonio is certain its not money thats bothering him. Where/when it happens: The action takes place in Venice, Italy, and Belmont around 1500-1600. Shakespeare does not identify the precise location of Belmont. Oliver Twist is born into a life of poverty and misfortune in a workhouse in an unnamed town within 75 miles of London. Orphaned almost from his first breath by his mother’s death in childbirth and his father’s unexplained absence, Oliver is meagerly provided for under the terms of the Poor Law, and spends the first nine years of his life at a baby farm in the care of a woman named Mrs. We will write a custom essay sample on Write a Text About the Theme Love or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mann. Along with other juvenile offenders against the poor laws, Oliver is brought up with little food and few comforts. Around the time of the orphan ’s ninth birthday, Mr Bumble, a parish beadle, removes Oliver from the baby farm and puts him to work picking oakum at the main branch-workhouse (the same one where his mother worked before she died). Oliver, who toils with very little food, remains in the workhouse for six months, until the desperately hungry boys decide to draw lots; the loser must ask for another portion of gruel. The task falls to Oliver, who at the next meal tremblingly comes forward, bowl in hand, and makes his famous request: Please, sir, I want some more. Where/When it happens: The action takes place in nineteenth-century England, London and outside of London (75 miles). The time frame is not directly stated in the story, from what I understand, One would assume early Victorian times, as she ruled from l837-l90l, covering most of the century, in back view. The Merchant of Venice Theme of Love Love in The Merchant of Venice comes in a variety of forms. There is love between family members, between friends, and of course, between lovers. Still, love is more notable for its absence than its presence in the play. Love often goes hand in hand with betrayal. Bassanio says he loves Portia, but he courts her for her money. At times, the same seems true of Lorenzos interest in Jessica. Women seem happy to give love, but they do so with a shred of cynicism. Antonio clearly loves Bassanio (whether romantically or not), but he ultimately must subordinate this love to Portias more formal marriage with him. Love is regulated, sacrificed, betrayed, and generally built on rocky foundations in the play. Oliver Twist Theme of Poverty (It was really hard to write about love, in all of the stories except The Merchant of Venice) The theme of Poverty is obviously related to the theme of Society and Class. But while the Society and Class theme is concerned with showing how the social class system is basically just invented by society to justify the status quo, Dickens is also very concerned in showing just how miserable the lower classes really were. With Oliver Twist, he doesn’t shy away from depicting the conditions of the poor in all their misery with gritty realism. Conclusion: The Merchant of Venice: Portia does not love Bassanio. Based on her citing the Hercules myth, we know she knows he was using her to get to her money. Because shes a practical woman, shes convinced herself to care for him anyway. Shes making the best of a bad situation, which is why shes willing and interested in asserting her power over him at the end of the play. Even though he is too gruff to express it, Shylock truly loves his daughter Jessica. When she deserts him, leaving him entirely alone in the world, he is transformed from a mildly grumpy man into an actively malicious one. Oliver Twist: Dickens uses a distant, journalistic tone when describing poor neighborhoods to add to the realism of Oliver Twist, but the distance has the additional effect of making it occasionally difficult to sympathize with the poor. Dickens occasionally describes members of the poorest class as sub-human or animal-like to highlight the huge chasm between the experiences of his middle class readers and the poor people he describes.

Whether Children Take Care of Old People or Not free essay sample

This is a paradox that some old people are forced to live in an old-aged home because they are abandoned by their children , besides , some choose to live in a home with their peer group. Together with this phenomenon , a controversial issue is that who should actually take the responsibility for paying these services. In the first place, some people strongly argue that children should be responsible for paying care services their parents when they live in Old- aged home. Obviously, One of the most significant virtues of people is that we ought to take the duty to show the gratitude and thankfulness for parent’s upbringing when we are mature enough. Undoubtedly , our parents have dedicated and sacrificed their all lives for next generation and brought a better life for us by working in toil and moil . In return , it is important to deserve to be paid back in appropriate manner. We will write a custom essay sample on Whether Children Take Care of Old People or Not or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the other hand, some other people believe that governments has to pay for this care service. It is also suitable that government should support the old people if they do not have any children to take care of them or do not have salary for their living expenses , government should take responsibility for funding them. Furthermore , getting older is an inevitable fact in human life and not excepting anyone we will get older in the future , family and government had better to have a good preparation for convalescence. This is also a common issue of society but anyone’s business , therefore, paying for this care services is an undeniable responsibility of government. In conclusion , I would rather insist that this kind of the social responsibilities should be reasonably implemented by the government of any country. More importantly, authorities and politic makers can take actions for a long term initiative , hopefully this reasonable solution will work in the near future.

Backflush Accounting Essay Example

Backflush Accounting Paper With backflush accounting, costs are flushed out at the end of a process rather than being done sequentially through the process. Thus, no accounting entries are made during the process. Debits and credits are allocated appropriately after the process is complete. Thus, there are no complex work-in-process/work-in-progress (WIP) entries. Backflush accounting is automated, with a computer handling all transactions. The backflush formula is: How: In traditional accounting methods, there is a sequential tracking of goods through the entire process. Along with this tracking is a debit and credit at each stage. As the backflush system does the books at the end of the process, it is only appropriate in a just-in-time system whereby goods arrive at the facility only as required and are processed immediately. We will write a custom essay sample on Backflush Accounting specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Backflush Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Backflush Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The assumption is thus that there is no inventory at the start of the process. Additionally, as products are used immediately the assumption is that there is no work-in-progress. This means that companies using this method must manufacture only products with relatively short through-put times as products which remain as WIPs for long periods of time would not be accounted for. Finally, it is assumed that there is no inventory at the end of the process. Since no inventory is being accounted at the beginning of the process, during or at the end, it must be assumed that there is no stock of finished goods. Traditional Costing: Backflush Costing: Advantages: Using the backflush accounting method has the inherent advantage of reducing time and cost which associated with complex cost allocation. As the costing is done once, simply at the end, as opposed to throughout the process, its done only once as opposed to traditional methods which would have costing continue throughout. The system results in fewer records/entries resulting in less opportunity for error. This could be refuted as more entries could provide balances and checks. Nevertheless, the system is undoubtedly simpler as it has no WIPs. Furthermore, the adage that inventory has no value until it is sold holds true in this system. Although there is a dollar figure attached to raw material, WIPs and finished goods, the true value cannot be ascertained until sold. Raw materials and WIPs may not be easily sold if the company needed to liquidate. Attaching a true figure to damages or losses can be cumbersome and arbitrary until the end of the process. Even finished goods ready for sale may not yield the dollar value the company hopes. Thus, the only true known value is that affixed to a sold product. Disadvantages: Backflush accounting can only be used with a set and predictable process. The system cannot account for fluctuations in inventory or else it would be essential to go back and value it at different stage in the process. Prices and usage (or sales) must also be consistent. Any changes would require going back to adjust to true cost. As noted above, production must equal sales. Otherwise, there would be unaccounted for inventory in the form of finished goods. More pragmatically, the inventory would need to be accounted for in a way that this system doesnt allow. One of the most crucial disadvantages is that backflush accounting cannot be used for external reporting, except in very exceptional circumstances. The key fundamental reason for this is that inventory needs to be valued at the lower of cost and net realizable value in accordance with the conservatism principle. Backflush accounting doesnt and cant do this. Moreover, its crucial that companies using backflush accounting maintain rigid cost control. There is no way for this system to account for fluctuations. Clearly, maintaining such strict control is difficult to impossible for most companies. Although they can enter into a contract with suppliers, there are still contingencies that may need to be accounted for. Another drawback is that detailed information for management purposes may not be available where needed, and the production control therefore needs to be stronger. Thus, although backflush saves time for accounting professionals, it may imply extra effort and time for logistics management to provide accurate production count. Given the inherent difficulty in this system, backflush accounting does not strictly adhere to generally accepted accounting principles (GAAP) for external reporting. Just in Time (JIT) and Backflush Accounting: The JIT production method, which was developed by Taichii Ohno at Toyota is an efficiency system used (most typically) in manufacturing or production settings. The system strives to attain a high return on investment by reducing in-process inventory and associated carrying costs. Another key factor in JIT, although it isnt entirely relevant from an accounting perspective, is the focus on continuous improvement. Some key benefits of Just in Time are as follows: 1. reduction of inventories 2. improvement in quality 3. shorter lead times 4. lower production costs 5. increased productivity 6. increased machine utilization 7. greater flexibility To illustrate how Toyota applies JIT production to their daily operations we have laid out the following sequence of activities: 1. When a vehicle order is received, a production instruction must be issued to the beginning of the vehicle production line as soon as possible. 2. The assembly line must be stocked with required number of all needed parts so that any type of ordered vehicle can be assembled. 3. The assembly line must replace the parts used by retrieving the same number of parts from the parts-producing process (the preceding process). 4. The preceding process must be stocked with small numbers of all types of parts and produce only the numbers of parts that were retrieved by an operator from the next process. Toyota JIT manufacturing practice shows us that it enables purchasing, production, and sales to occur in quick order with stock being maintained at minimum levels. The absence of stock renders decisions regarding cost-flow assumptions (such as weighted average or first-in, first-out) or stock costing methods (such as absorption or marginal costing) unimportant. This is because all of the manufacturing costs attributable to a period go directly into cost of goods sold. Job costing is simplified by the rapid transmission of direct materials into finished goods that are then sold immediately. We can say that the absence of stocks makes choices about stock valuation systems unnecessary and the rapid conversion of direct material into cost of goods sold simplifies accounting system. Therefore the implementation of JIT will cause a change in the accounting system of Toyota and prompt for backflush accounting use. Why? This is because traditional management accounting techniques are inappropriate due to their incompatibility for use in conjunction with JIT operations. For example, traditional variance analysis focuses on maximizing capacity utilization while attempting to minimize costs. The reduction of costs will always remain an important consideration. However, with the focus has shifted to value appreciation while attempting to minimize costs. Management is therefore required to provide financial and non-financial information regarding supplier performance, on-time deliveries, cycle times, and the number of defective items manufactured. These new requirements for management information have necessitated changes in the processes and accounting methods in order to enable the provision of such information. This explains the growth in the application of backflush accounting systems that are used to support JIT operations. Besides, Backflush accounting system simplifies the accounting records by avoiding the need to follow the movement of materials and work-in-progress through the manufacturing process within the organisation. Difference between GAAP and JIT accounting There are several areas in which throughput accounting varies from GAAP. The most important issue is that GAAP requires that overhead cost be allocated to inventory, which in turn may or may not be charged to expenses in the current period. This is done under the assumption that operating expenses incurred during the current period are related to any inventory produced during that period, and so can be associated with the inventory until such time as it is sold. Thus GAAP clearly states that overhead must be allocated to inventory and the failure to do so is not acceptable. Throughput accounting takes the opposite stance that overhead costs are not related to inventory in any way, and so should not be allocated to inventory. Instead operating expenses represent the cost of production capacity during a period of time, and should be charged to expense during that period. There is another underlying difference between the two systems that is somewhat less obvious. GAAP accounting assumes that both the inventory held in storage and the overhead cost allocated to it are valuable company assets only to be charged to expense when the inventory is sold. Under throughput accounting the preference is to avoid the production of excess inventory because it represents an immediate use of cash (for the materials contained within the inventory) requires additional storage expenses, and can lose its value over time because of damage or obsolescence. Thus, throughput accounting assumes that inventory is to be avoided, which is common characteristic of liability. Another difference between the systems is the treatment of direct labour expenses. Under GAAP, direct labour assumes to be directly related to the incremental production of inventory, and its cost is therefore assigned to inventory. This means that, as was the case with overhead costs, direct labour can be stored as an asset across multiple accounting periods. Conclusion Toyota had to switch from traditional accounting system to backflush accounting system due to the fact that Toyota adopted the principles and practices of JIT system and because the traditional accounting system conflicted with the JIT initiatives. Toyota with its adopted JIT system was facing problems in regards to traditional costing and accounting methods because it was designed primarily to satisfy the financial accounting requirements for inventory valuation and as a result are not appropriate for performance measurement and operational control. Thus there was a need to align cost management and accounting methods with JIT thinking. To do so Toyota chose to use backflush accounting which is ideally suited to JIT thinking. Backflush costing is most appropriate only when used to complement a JIT inventory management system. This is because as we stated before backflush accounting simplifies the costing process in these situations. However, we should also keep in mind that such acc ounting practice doesnt conform to GAAP and this can be criticized because it doesnt leave sequential auditing.

Custom Beowulf Essay

Custom Beowulf Essay Custom Beowulf Essay Students are expected either to have essay writingskills or to be able to acquire them miraculously in a very short time. College essay differs from what you may have written in secondary school in a number of ways: You are expected to read widely and to critically review the field of literature on a topic. Relying on a single book is unacceptable. You are expected to write analytical essays that attempt to analyze, not to describe, different issues. You are expected to give evidence to support whatever you say in your English essay: You are expected to find relevant sources to support points raised in your essay. Teachers often complain that Beowulf essays written by students do not answer the set question. Custom essay service is always ready to help you solve this problem.Custom essay writersare professionals who know all features of academic essay writing. Order Custom Beowulf essay writing service and we will provide you with truly professional custom written essay! Custom Essay Writing Essays aren't as easy as you may think, but they are one of the few tasks that allow you significant control over the way you organize, research and answer the proposed question. At the undergraduate level, an essay usually isn't based on original research and you're not expected to solve the global problems, especially when numerous books have been referenced to support the topic. Essay is a document of your learning; it is a proof of your research efforts, your understanding of the topic, and your ability to communicate that understanding convincingly and effectively. The academic essay writing is based on the following skills: independent thinking finding, selecting, organizing and referencing information analyzing information from competing explanations and sources answering a question in a given time frame and within a word limit. Custom Writing Essay writing skills will serve you well beyond the walls of your university. Contrary to popular belief, essays aren't some form of perverse initiation ritual designed to make life harder for students. Many jobs require you to write letters, memos, information sheets and reports, all of which, to a greater or lesser degree, require skills in research, analysis, writing and referencing. College English essay is therefore the training ground for future life and employment skills. It is a tool for communicating your knowledge and your understanding. Most importantly, essay writing teaches you to analyze a topic systematically and to communicate your thinking about the topic in a logical way. is available 24/7 to assist you with custom essay writing on any topic and of any complexity! Contact us if you have any questions! Popular posts: Proposal Writing Services Paper Research Help Writing a Research Paper Critical Analysis of a Research Paper Argumentative Research Paper Topics

Second topic Essay Example | Topics and Well Written Essays - 1250 words

Second topic - Essay Example A shift in population away from rural areas and into city areas appears to be one of the most common human behaviors in this situation, and there are many reasons why this is so. The consequences are not always positive for the people who migrate, however, and there is also an impact on those already in the cities who then have to share their urban environment with increasing numbers of immigrants. This paper explains the factors which drive this migration to cities, and enumerates the potential hazards which can arise in urban environments. The especial vulnerabilities of the poor in this situation are highlighted, along with a number of strategies which can be followed to improve the standard of living of the urban poor. This paper contends that the best strategy to address urban poverty is to invest in environmental infrastructure such as waste disposal, clean water provision, transport systems and renewable energy sources but that the detail of such a strategy will be different f or each major city in the world. . Third world countries traditionally have large proportion of people who make their living by subsistence farming. This is a hard and unpredictable way of life which wears people out and makes them dissatisfied. One important factor is the tendency of families to have many children, which ensures the security of the older generation in the short term, but creates an ever greater pressure on basic resources in the countryside like food, fuel, and water. This is what creates the so called ‘population problem’ of the third world. (Anand and Morduch, 1998) Over time it becomes harder and harder to maintain the large families and so people drift to the cities to find ways of supporting themselves and their relatives. Weather catastrophes, wars and competition for scarce resources also drive people out of rural environments and these can occur suddenly, encouraging rapid and chaotic immigration to cities. Additionally there are factors which pull people towards cities, such as the possibility of new employment opportunities, a steady wage and broader horizons for personal development. The lure of products and services from the developed world is also very powerful, but often the aspirations of the migrants are not met by the reality of urban poverty. The economic effects of migration to cities can be very severe, as for example when the number of workers in an area rises, the level of wages is driven in a downwards direction, and the overall poverty in the area for long-term urban dwellers and new arrivals increases. These demographic effects have a different effect on women than on men, with women often suffering a hidden burden because of the demand to bear children, and pressure to produce sons causing lower survival rates in girls. (Anand and Morduch, 1998) It is the men who are able to migrate and take up new possibilities in the cities while women and girls are confined to domestic roles and are less able to benef it economically and culturally. Empirical studies on megacities, defined as cities which have a population of at least 10 million in 2000, have shown that the poor are at risk from many hazards. (Cohen, 1993) Size in itself is not necessarily an impoverishing factor, since civilizations who possess appropriate technologies sustain wealthy megacities such as Tokyo and New York. In Mexico city, however, the expansion has

Concept of learning Essay Example | Topics and Well Written Essays - 500 words

Concept of learning - Essay Example By using metacognitive skills such as strategic thinking, the students have a better chance of being successful on a much wider variety of performance measures than by just using rote memorization. What is the Difference Between Learning and Performance Learning is the concept of gaining new information. Most students are naturally curious and have an affinity for learning. Performance, on the other hand is a demonstration of what has been learned, or is it? There are many students who learn, yet are not able to perform what they have actually learned. Many factors go into the issue of performance. Learning, as we know it in the classroom, takes a basic three step approach. Each concept must be presented orally, visually, and kinetically in order reach each student in a way that can be assimilated. For this reason, students are given many activities to perform while learning a new concept. Today’s children are much less auditorially oriented than their predecessors. They are n o longer will to sit and listen to boring lectures about vague concepts; children learn what they do. It is up to us, as educators, to make learning interesting and student focused. ( Shippey, 2010) The students of yesterday knew many facts; rote learning was the way education was done.

Lauching a Lebanese Beer Company Essay Example for Free

Lauching a Lebanese Beer Company Essay Introduction 961 Beer has a fascinating history which illustrates to aspiring entrepreneurs that with hard work and determination, even crazy business ideas are able to succeed. At a time when building were being destroyed and the city of Beirut, Lebanon was in shambles, the founders of 961 Beer decided to move forward with founding Lebanon’s first craft brewing company – a surprising fact because this region of the world begin the tradition of brewing beer. As discussed below within the framework of a SWOT analysis, several factors contributed to the success of the company, and will play an integral part in the company’s future as it expands to meet demand. SWOT Analysis A SWOT analysis is meant to drive a company into meaningful action to capitalize on its strengths to seize opportunities as well as protect itself from outside threats or internal weaknesses. Strengths 961 Beer is fortunate in that it benefits from several internal strengths. Organizationally, the company is simplistic: with few employees and condensed management, the company is able to benefit from the strong direction of a select few. In addition, the few people involved, particularly Hajjar and Henrik, have a passion for food and drink and enjoy the process of providing high quality wine to their customers. In addition, with less â€Å"baggage† the company is able to quickly innovate and adapt to changes in the customers tastes. Hajjar is also very passionate about food and wines of the region, leading to his dedication to the success of 961 Beer. He provides leadership that focuses more on the product itself, in order to ensure that it will be a beer that the Lebanese will be 1 proud off. As a recent CEO, Hajjar also appears to bring a substantial amount of capital to initially invest in the business. However, money runs out quickly, and now 961 Beer must pay for itself. The 961 Beer product line also has several strengths. The beer is of high quality because it was produced using only fresh ingredients and in small batches. The company is able to produce several new beer styles, and it heavily uses Lebanese products in brewing its beer. This gives 961 Beer a unique advantage over other beer options, and it attracts customers who are looking to try something new, all while support Lebanese products. Several areas of marketing also have specific strengths. 961 Beer was able to coin the catchphrase â€Å"Are you resistant to change? † which took off in a time when the country was suffering from the effects of war. â€Å"Change† is a simple idea that is very popular in a downtrodden country, and by associating itself with such a concept, 961 Beer is able to appeal to a large group of potential customers. To further this concept, the packaging is deliberately â€Å"under-designed† and meant to be seen as simplistic, pure, and natural, which will attract customers interested in such aesthetic characteristics. The pub is also strategically placed in Beirut’s bustling nightlife scene. This helps to increase 931 Beer recognition and build brand loyalty among new customers. The pub also helps to provide as a gathering place for people to come and education themselves about the brewing process and try various types of beer. Weaknesses Like most entrepreneurs, 961 Beer was started by founders who had very little idea of what they were doing. By trial and error, Hajjar was able to brew batches of beer in his kitchen for several months until the beer began to improve. Although 2 Organizationally, the company is operating at capacity and is simply unable to produce any more for its additional customers. Also, it does not appear that 931 Beer is able to adequately predict how much demand is set to grow. Because the company is still new, there is little money for expensive advertising. This means that customers will be less mainstream, and more trendy, with the ability to follow the latest trends on the internet. Opportunities 961 Beer is the first craft beer in Lebanon in recent memory, even though Lebanon has a history in beer brewing. Education of customers leads to a fun, exciting experience that allows customers to â€Å"experience change† by trying more types of 961 Beer. This opportunity to provide a personal touch will give customers a lasting positive impression of 961 Beer. Personal interaction with customers allows the company to collect feedback on its beers and make adjustments. Customers are interested in supporting companies that heavily use Lebanese products. Particularly when the country is plagued by war, providing people the opportunity to work and be part of 931 Beer is a great way to create loyal customers. Advertising on social media is an effective way of reaching the younger, trendier crowd that is more along the lines of who is frequenting the bars and drinking on a regular basis. Threats Clearly, the colossal threat to the company’s survival is the place of its headquarters. Lebanon is routinely in wartimes, and has been through several wars with neighboring countries ever since 961 Beer began in 2006. Unfortunately, visitor levels to the 961 Bar decrease when conflict increases, which makes sales plummet. The competitive environment is monopolistic. The local beer market was monopolized by Almaza, which was acquired in 2002 by Heineken. In total, Heineken 3 controlled about 70% of the local beer market at the time 961 Beer was founded. With so much power, Heineken has pricing power that 961 Beer cannot match. Other bars became more reluctant to sell 961 Beer because the bar was seen as a threat to their own business. 961 Beer will need to befriend these bars and show them that the bars can enjoy more success by joining 961 rather than going against them. Many customers are not accustomed to drinking anything besides commercially processed, mass-produced beer from large competitors. This means that 961 Beer must educate their customers about the different types of beers and convince them to try 961 Beer. Evaluation Plan: Expand outside of Lebanon Based on the analysis performed above, it is clear that 961 Beer must expand out of Beirut, Lebanon in order to remain successful. While this will increase the risk of lesser quality or require the use of non-Lebonese products, expansion is required to ensure the company’s long-term success. Several steps must be taken before the expansion, all while 961 Beer continues to grow business in Beirut and manage bar operations. First, 961 Beer must address its capacity issues. 961 Beer seems to have had some difficulty in predicting the amount of beer it needs to brew in order to meet the growing demand. An analysis of their books will be helpful to garner a better idea of what demand will look like in the future, accounting for their company’s growth rate. Next, 961 Beer needs to establish relationships with businesses in neighboring cities and countries. Bottling and shipping beer from Lebanon is unrealistic with high likelihood of war, so 961 Beer will need to establish microbreweries within these other locations. Quality can still be maintained by ensuring that Lebanese ingredients are still used in the brew, but costs can be recuperated by charging customers in those 4 countries a higher premium for the same beer. Finally, 961 Beer needs to join international beer festivals in other countries in order to garner worldwide interest and to further increase recognition and demand among worldwide customers. There are several major risks that could undermine this plan for expansion. Clearly, the largest threat to 961 Beer is the ongoing threat of war in Lebanon and neighboring countries. Unfortunately, there is little to nothing that can be done to stop this threat. Without expanding into other countries, a war in Lebanon could wipe out the entire company. However, as discussed above, 961 Beer can minimize this risk by establishing separate microbreweries in other countries so that there is no single source where 961 Beer is brewed. Nonetheless, establishing other microbreweries increases another risk: the risk of uneven and unequal quality. 961 Beer can lessen this risk by brewing its â€Å"brewmaster’s select† along with seasonal beers to appeal to customers in the new countries. 5.