Generally Accepted Accounting Principles and Total Stockholders Equity

Week One Discussion Questions †¢ How would you describe the entries to record the disposition of accounts receivables? What is their function? †¢ How are bad debts accounted for under the direct write-off method? What are the disadvantages of this method? †¢ Pendergrass Company hires an accounting intern who says that intangible assets should always be amortized over their legal lives. Is the intern correct? Explain. †¢ What are the basic issues related to accounting for intangible assets? †¢ Why would you select the percentage of sales method for calculating doubtful accounts instead of the percentage of receivables method? Is it appropriate to use a hybrid of the percentage of sales and the percentage of receivables methods of calculating the allowance for doubtful accounts? Do the generally accepted accounting principles allow for using both methods at the same time? Why? †¢ What is the difference between revenue expenditures and capital expenditures during a useful life? Are there similarities? DQ: †¢ What are the differences between revenue expenditures and capital expenditures? Explain the entries of each. Week Two Discussion Questions What are the differences among valuation, depreciation, amortization, and depletion? Is it appropriate to calculate depreciation using two different methods? Why? †¢ Which depreciation method provides you with the highest depreciation expense in the first year? Why? †¢ What types of industries have unearned revenue? Why is unearned revenue considered a liability? When is the unearned revenue recognized in the financial statements? †¢ Why do companies issue bonds? Would you rather buy a bond at a discount or a premium rate? Why?What is the determining factor of whether a bond is sold at a discount, face value, or premium? †¢ What is the straight-line method of amortizing discount and premium on bonds payable? Provide an explanation of the process. †¢ How would you d escribe the accounting procedures for notes payable and accounts payable? Week Three Discussion Questions †¢ Why does a company choose to form as a corporation? What are the steps required to become a corporation? What are the advantages and disadvantages of the corporate form of doing business? †¢ Why is preferred stock referred to as preferred?What are some of the features added to preferred stock that make it more attractive to investors? Would you select preferred stock or common stock as an investment? Why? †¢ What are the different types of dividends corporations may issue? When should a corporation pay dividends? Do you prefer a stock dividend or a cash dividend? Why? †¢ Why do corporations buy back their own stock? What does it tell you about the corporation? What effect does the purchase have on the price of a company’s stock? †¢ Chen, Inc. purchases 1,000 shares of its own previously issued $5 per common stock for $12,000.Assuming the shares are held in the treasury, what effect does this transaction have on (a) net income, (b) total assets, (c) total paid-in capital, and (d) total stockholders’ equity? Chen, Inc’s treasure stock is resold for $15,000. What effect does this transaction have on (a) net income, (b) total assets, (c) total paid-in capital, and (d) total stockholders’ equity? Week Four Discussion Questions †¢ Why are companies required to prepare a statement of cash flows? Why is the statement of cash flows divided into three sections? What does each section tell you about a company’s operations? What are some common ratios used to analyze financial information? Which are the most important? What are some examples of how ratios are used in the decision-making process? †¢ Two popular methods of financial statement analysis are horizontal analysis and vertical analysis. What are the differences between these two methods? †¢ What are the differences between the direc t and indirect presentation of cash flows? Why does the Financial Accounting Standards Board allow both methods? Which do you prefer? Why? †¢ Why must preferred stock dividends be subtracted from net income in computing earnings per share?Why is common stock usually not issued at a price that is less than par value? †¢ What three conditions must exist before a cash dividend is paid? Contrast the effects of a cash dividend and a stock dividend on a corporation’s balance sheet. Week Five Discussion Questions †¢ What is an example of a potentially unethical accounting situation? Why is the situation unethical? How do ethics affect a company’s financial results? †¢ Do you think the Sarbanes-Oxley Act has made a difference in the ethical behavior of companies regarding their financial accounting? Why or why not?

Social Entrepreneurship

There are substantial issues related to social entrepreneurship and how they are dealing with challenges including competition, structure, adapting to a changing economic and social environment, and employee retention and satisfaction. There is a perception by some small businesses that an unfair competition exists because a nonprofit may already be an established agency with resources of their own. They argue that social entrepreneurship may take a significant piece of a limited customer base that is shared by struggling small businesses. Differing views among scholars raise the issue of definition, mission, and validity of social entrepreneurships. In America, some believe that social entrepreneurship must remain in the private sector and operated as a substitute for social welfare. (Bacq & Janssen 2001) Others limit their focus to the social entrepreneur's role within the organization. Bill Drayton of The American Social Innovation School posits that the social entrepreneur's characteristics as a change agent are the central element of social entrepreneurship, while others insist that the organization must remain the primary focus. The mission-centric nature of social entrepreneurship is a point of contention as well. Scholars are divided over the necessity to link the social mission with the financial goals. Some believe that the commercial activities do not need to be connected to the social mission, so long as the revenues are used to fund the social activities. Adam Smith (1976) suggests that businesses, although may have good intentions, are easily dissuaded from the pursuit of social good. Dees and Anderson (2003) also acknowledge the risks of conflicts between having both a social mission and wealth creation objective, admitting that successful examples of such setups are rare in practice. In some instances, as observed by Dees (2012), the social mission can â€Å"be at odds† with profit motives. (Dees, 2012, p. 321). Dacin, Dacin, and Matear (2010, p. 45) also highlight that it is an â€Å"increasingly important concern that all forms of business face: how to weave social and economic concerns into the fabric of organization management, to the mutual satisfaction of stakeholders.† Additionally, Dees and Anderson (2003) suggest that the most significant challenge of operating a for-profit social enterprise is the complexity of combining two opposed objectives which are amplified by the pressures to compromise social mission in pursuit of financial performance. Regarding mission drift, scholars argue that the business model brings more tensions that benefit. They suggest that situations will inevitably arise due to the different objectives leading to a divergence of goals and values. Smith, Gonin & Besharov (2013) point to the â€Å"competing demands† and the â€Å"ethical dilemmas† that are likely to arise in such a situation. Seedco (2007) adds that even though social entrepreneurs have a strong commitment to the social goal, they may be quickly moved from this goal due to increasing financial problems (Seedco 2007).

The Rights of Women in Saudi Arabia

â€Å"Women’s rights are human rights† is an important message which Plan Canada’s â€Å"Because I am a Girl† campaign has adopted. The rights of women around the world have an effect on everybody in the world, including males. According to the Global Gender Gap Report 2009 the Kingdom of Saudi Arabia ranked 130th out of 134 countries on the Global Gender Gap Index in 2009 (Hausmann, Tyson, & Zahidi, 2009). In Saudi Arabia, women are often suppressed in society and are noted as having the rights of minors.Saudi women are subject to unjust laws, sexist family code, and tainted education systems. This systemic inequality towards women must change. Many of the so-called laws in Saudi Arabia are in fact not written laws. Often individual judges use their own discretion when punishing people for their crimes as based upon Sharia. Sharia is defined by Oxford dictionary as â€Å"Islamic canonical law based on the teachings of the Koran and the traditions of the Prophet (Hadith and Sunna), prescribing both religious and secular duties and sometimes retributive penalties for law breaking.†This can often lead to rulings that follow archaic religious rituals; although it should be noted that Sharia in itself is not sexist, but rather common Saudi Arabian cultural interpretation is sexist. Women are often subject to punishment for acts that are often not thought of as crimes in the Western world. A particularly disturbing case of this was in 2007 when a Saudi court issued a preposterous sentence to a gang-rape victim. The girl had gotten into a car with a boy she knew from her school because he had a picture of her.His having the picture of her was taboo as she was soon to marry another man. Both the boy and girl who were in the car were kidnapped and all involved were punished. The female victim was sentenced to 90 lashings for having had contact with men who were not relatives of hers. Her sentence was later upped to 200 lashes and six months in jail because her defense lawyer had begged for compassion (Vankin, 2013). Having women who have been raped receiving lashings because they dared enter a car with a man is a despicable reason to punish someone.At this point in Saudi Arabia there is also a driving ban in effect for women. Though it is not technically illegal, Saudi Arabia refuses to issue licenses to women and by law drivers must have a license (Jabeena, 2012). Though women have protested by driving, the ban remains in place and women do get punished for driving. This is a blatant denial of a path to independence for women. Although laws in Saudi Arabia are not always written laws, harsh punishment (especially towards women) often occurs and is tainted due to the variation of interpretation of the law by judges.Females in Saudi are also required to have a male guardian at all ages. This male guardian can be a father, husband, brother, and even grandson based on the woman’s specific circumstances. Thes e male guardians may be responsible for giving women permission to marry, divorce, travel, undergo certain surgeries, seek employment, and many other major decisions or matters in the woman’s life (Human Rights Watch, 2008). This treatment seems demeaning and acts as a way to keep women overpowered in the country. There are activists whom are very much against the guardianship custom.In particular one Saudi widow, Wajeha Al-Huwaider stated that it was absurd because â€Å"If I wanted to get married, I would have to get the permission of my son. † She is 45 and her son is 17. Should a 17 year old boy really not only be able to, rather encouraged or enforced to make a life-altering decision for a 45 year old woman? Though some activists have tried to abolish this way of living, all attempts have failed thus far. The ideas that many Saudi Arabian conservatives hold of how women should be treated and viewed under the law are nothing short of severely outdated.The necessary male guardian is a tool of mass suppression that provides no benefit to the women of the Kingdom. These ideas tie in closely to the family code that is expected to be upheld in Saudi society. Saudi Arabian views on women’s rights are widely based on traditional culture. Even though forced marriages are now illegal in Saudi Arabia, the marriage contract is strictly between the groom and the bride’s male guardian (Social Institutions & Gender Index, 2011). This implies that even though a woman cannot legally be forced to marry a certain man, the man she marries must have the approval of her male guardian.Saudi family law also makes it very hard for women to obtain a divorce; they must provide a good circumstance and evidence to support it whereas men are able to obtain a divorce without question (Social Institutions & Gender Index, 2011). This makes it inherently difficult for a woman to leave a relationship, even if it is abusive or otherwise harmful to her. Traditiona l Saudi Arabian cultural practices remain in practice, despite the fact that they are wildly inappropriate for the times.Though literacy rates of Saudi Arabian females are seemingly quite advanced at 82.2%, which is close to the 90. 8% literacy rate of males (CIA Factbook, 2011), the quality of female education is lower than that of males. Schools, from primary to post-secondary education are segregated by sex. This segregation allows for different curricula to be used and for women to learn about their role as a nurturing mother and wife as dictated by commonly accepted Wahabi beliefs (AlMunajjed, 1997). Having differences in the curricula that are used is an outrageous disadvantage to the women trying to become equal to their male counterparts.Another hardship that women seeking an education in Saudi Arabia must face is that of transportation. Women are not allowed to drive and living at their university, away from their male guardian is often strongly discouraged by family (Rawaf & Simmons, 1991). This can cause a tremendous barrier between women and higher education. Therefore, although girls are required to complete some level of education and are able to attend post-secondary institutions, they are not receiving the same quality of education as boys and they have limitations in post-secondary as well.Katy Watson (2012), a reporter for BBC News, found that: Despite the fact that it [the Kingdom of Saudi Arabia] spends heavily on educating both men and women – 60% of those who graduate from Saudi's universities are female – only 17% of women are actually in the job market. That compares with 75% of men. There are many reasons why this may be true, but the lack of equal education does not help the situation. Saudi Arabians must modernize their view on women.The discriminatory laws, chauvinistic familial structure, and corrupt education systems are unacceptable, especially in the world today. By having men and women equals, the Kingdom of Saudi Arabia will have a significantly improved human rights rating. Steps toward equality within the country would also help Saudi’s relationship with other countries. Thus, the elimination (or near elimination) of sexism towards women in Saudi Arabia would ultimately help with world peace.

Economic Demography - Economic on Fertility Essay

Economic Demography - Economic on Fertility - Essay Example Since the survey tracked their aspirations over the period of 35 years, it was seen that the participation rate amongst young women in human capital increased to 0.75-0.80. The survey also observed that a higher number of young women continued their education and graduated that in early 60s. During 1970s-80s, there was a remarkable decrease in the gap between boys and girls academic participation in maths and science courses at schools and colleges. In fact by late 40s, there was negligible difference between male and female college attendance and graduation rates. The median age of marriage for women increased by 2.5 years in early 70s-80s indicating that women were giving more serious thought to their higher education and building a career. 2. According to the Human capital theory, education, coaching or training increases the efficiency of workers by imparting valuable knowledge and skills, therefore raising employees’ future income by increasing their lifetime earnings. It hypothesizes that spending on education is expensive, and should be taken as an investment since it is commenced with a view to raise personal incomes. In part a, we discussed the evidence of expanding horizon amongst women in the late 70s era leading to a rise in their educational awareness and participation. As more and more women evolved from managing their homes to doing job driven by monetary reasons to finally building a career, the role of on-the-job trainings would also increase. Vocational training would ensure that women are acquiring the skill sets to perform their duties to their utmost levels. This is of course linked with the rising number of female workforce since 1970s. With higher investments in education and vocational trainings, higher penetration in the job market, it is evident that the earnings for female labor force will increase over the period of time. 3. In the write-up â€Å"Intra- and inter-national imbalances and migration†, Michael Teitelbaum de scribes the similarities and differences between the historical East-West migration wave and the current South-North wave that have attracted a lot of scholarly attention. The author reflects that the movement of people between countries and different lands is compelled by the collaboration of two factors: the negative and tough actuality of life at home (usually due to political violence and instability, social insecurity, economic challenges, or a combination of these) and the perception that a better life exists somewhere else. International migration stimulated by a failure of social welfare or internal political unrest has become more common over the past decades and would resume to drive the migration movement of many individuals. The author suggest that as a result, international migrations such as east-west and north-south, the most expected economic response to population explosions and deteriorating living conditions in developing nations, is the major challenge to worldwi de stability well into the twenty-first century. The similarities between east-west and north-south mass migrations also dwell on the fact that the aspects of hiring â€Å"cheap labor† for labor-intensive industries and services drove both. 4. The fundamental principle underlying most microeconomic models of migration policymaking is that ‘a person migrates in the expectation of being better off by doing so’ (DaVanzo). This premise is similar to the evidence found

Organisational Learning and Development Essay Example | Topics and Well Written Essays - 2000 words

Organisational Learning and Development - Essay Example These new practices rely upon the idea that performance depends not only on hard and attenuating work of the personnel, but also on such essential characteristics as competence and ability to learn and develop. Despite seeming simplicity, the problem of effective learning and development of employees is exceptionally complex, and if a company fails to properly, effectively and continuously train and educate its human resources in the right areas of the business, at the right time and at the right cost, serious inefficiencies are likely to arise. This will inevitably result in considerable operational difficulties and sometimes may even lead to failure of the organisation (Buckle & Caple, 2004). Information, knowledge, and skills have already become the key aspects of new economic environment (Guest, 1987). As a result, modern organizational studies place increasingly distinct emphasis on issues associated with learning and development of personnel. An effective HRD programme should be built around three basic theoretical concepts: organizational development change, leadership development, and individual, group and organizational learning (Reid, Barrington & Brown, 2004). ... In the past, learning focused primarily on individuals: people worked in large bureaucracies or assembly lines and, consequently, the goal of learning under such circumstances was training of the skills required for their functioning. However, since approximately three decades ago the focus of learning in organisations started to shift from individuals to groups and, what was even more important, the meaning underlying the concepts of 'learning', 'training' and 'development' transformed dramatically. Scholars began to perceive these constructs as continuous rather than occasional while the purpose and the process of learning were also reformulated and recognised as vital for effective organizational performance (Harrison, 2005). The existing research in organizational learning available up to date demonstrates that there are at least three major things adult learners need to know: - What will be learned; - How the learning will be conducted; - Why the new knowledge will be of any value (Knowles, 1984). The need to know about these three aspects strongly affects employees' motivation to learn, outcomes of learning, and motivation to use new knowledge. Normally, five phases of organizational learning are identified in the literature: 1. Analysis The first phase involves full analysis of the organizational needs, identification of the goals which, when reached, will equip employees with knowledge and skills to meet the organization's needs (Buckley & Caple, 2004). The first questions to be asked in the analysis phase are "Is there a need for training" and "If something is wrong, is it caused by a performance problem that training will fix" In the analysis phase the responsibilities/duties required at a certain position are identified and

Nursing Knowledge Resources and Nursing Theory Essay

Nursing Knowledge Resources and Nursing Theory - Essay Example This makes them to collaborate with others and the conversations will be scientific when they work with the physicians. Generally it was observed that physicians are giving increased autonomy for the nurses, who follow evidence based practice. This results in willingness in increasing the accountability and professionalism. The research is capable of validating the care they provide when they use evidence based practice. The research on nurses has shown that they lack skills regarding the appraise of research literature. As a result they are not able to use the research findings. The concept of evidence based practice increased the nurses' professional skills. The aim of the research should be the awareness of the nurses about the EBN reports. If they are not, the system or organization should make them aware of them. The concept of evidence based nursing found to be more important among the nurses. Though this is the case a research by Christel Bahtsevani of Malmo University revealed that there are many nurses who do not have access to the literature regarding the access to the evidence based nursing practices.( Christel Bahtsevani RN, Azzam Khalaf MSc, Ania Willman RN, PhD 2005) The importance and benefit of the evidence based practice is that it answers the clinical questions due to the evidence it gathers. The skills of clinicians regarding the research can be developed, and this can give efficient access to the evidences. This results due to the collaboration with colleagues who can assist in getting to the evidence. Melnyk etal in 2004 and Pravikoff et al. in 2005 stated that the educators when consider the lack of searching skills in nurses, they have to adopt evidence based practice. (Sally Bennett, John W. Bennett, 2000) They need to collaborate with librarians, database creators, indexers and others to develop the basic skills needed in EBP. This results in fostering the need to find the mother lode of evidence to answers the clinical questions. This results in finding the best team, best equipment and the best techniques to get the results quickly. They can anticipate and embrace the challenges inherent in practice. (Ellen Fineout-Overholt RN, PhD, Sheila Hofstetter MLS, AHIP, Leslee Shell MLS, Linda Johnston RN, PhD 2005) 3. Nursing theories 3.1 Websites on Nursing: The http://www.fhs.mcmaster.ca/ceb/acts/ebcp.htm describes the evidence based nursing practice in the practical sense. It stress on the use of scientific literature to use evidence based nursing practice. It defines the clinical questions in a way the answers extraction will become easy. This enables the search for best information that enhances the evidence based practices in nursing. The clinical message should be extracted by the physician from the information. 3.1.1 In http://www.herts.ac.uk/lis/subjects/health/ebm.htm the definitions, references and conferences are available. The methodological filters and evidence based health web sources are there to explain the care of public health with health technology assessment. In this site the evidence based medicine health care is looked upon a new paradigm that is capable of replacing the traditional medicine practices. They are based on authority and EBM is based on scientific information. 3.1.2 In

Ergonomics Essay Example | Topics and Well Written Essays - 500 words

Ergonomics - Essay Example Standards† written by O’Neill (2011) detailed the specifications for seating conformance to include elements such as the chair to the used, the chair seat height, the seat width, seat pan depth, seat pan tilt, the seat pan-backrest angle, and lumbar support. The detailed specifications, based on O’Neill’s (2011) discourse are as follows: (1) chair shall support the user’s back and thighs and must have a backrest that reclines; (2) the chair seat height shall be adjustable according to the user’s need to as much as â€Å"a range of 4.5 inches between 15 and 22 inches† (ONeill, 2011, p. 3); (3) the seat width shall meet the specified width of at least 17.7 inches; and (4) there shall be a support for the lumbar, as needed. The visual or eye standards should incorporate distance between the user and the monitor display. According to the Department of Energy (DOE) (2008), in the article entitled â€Å"Creating a Healthy Workstation Environment: Workstation Ergonomics Made Easy†, the optimum distance between the user’s eyes and the visual display by operators in seating position is 600 mm (Department of Energy (DOE), 2008, p. 7). Likewise, it was noted that special computer glasses that would assist in preventing eye fatigue and vision problems for long hours of monitoring visual displays shall be considered. It has been emphasized that the effectiveness of performance on undertaking monitoring of visual displays is affected by lighting. In this situation, it was stipulated that the operator does the monitoring in a dark room. According to ergonomic standards, light requirements actually vary depending on the performance of tasks. Since the operator focuses on monitoring visual displays from the computer, which already self-illuminating, less light is actually needed; but, it would help to provide focused task lighting (â€Å"a separate lamp†) (Department of Energy (DOE), 2008, p. 21) to assist in other tasks and prevent creating a totally dark

Journal Assignment Example | Topics and Well Written Essays - 1000 words

Journal - Assignment Example All that one needs to have are a computer, good internet connectivity and a microphone. The use of podcasts makes possible to share content via the internet to a large number of mp3 players. I have listened to an audio podcast of lady Antebellum album of â€Å"Own The Night† and it is a nice audio album it keeps you really captivated and its very interesting to listen to. Have as well watched Earth breath and it explains how this takes place, and the use of video just fits perfectly for this topic. The difference between podcast for instance broadcast media is that with podcast, there is a variety to listen to and watch, unlike in broadcast radio there is the issues of monotony as the same songs are being repeated over and over again. Another difference is that when one is using podcasts, one does not require waiting till they hear something that they want to here because the user is provided with the option of choosing what exactly to listen to. This is not the case with Broa dcast radio since one listens to what is currently playing and they do not have the option to choose what to listen to, they have to wait till something they are interested in being played. Podcasts are quite easy to create, and most people can create one and use it to share content, music and videos with the world. Podcasts allow for many formats and subjects as the podcasters are not limited by the traditional broadcast formats as well as broadcast regulations. Podcast subjects can range from politics, science, technology, movies, music and many other different subjects. The content in podcasts is very original and new and is created by innovative people who want to share with the world. Podcasts are downloaded automatically into your laptop or computer and synced automatically to your mp3 player. This makes it convenient hence very popular. A podcast aggregator is a software program used when one is subscribing to a podcast and when one wants to receive podcasts. Podcasts keep yo u in control in that you can actually delete a podcast when you want, you can pause it, you can rewind it, you can replay it as much as you like and you can store it wherever you feel like. Once also has the option of listening the podcast on their laptops or personal computers, they can also burn the podcast in compact discs as well as move it to once mp3 player. One can download as many podcasts as they like there is no limitation and it is not limited to specific media players its compatible. Listening to a radio for instance is not interesting as the relevant corporations control what to listen to and at what time. With streaming content, one is tied to their pc, and it has to have good internet connection. The advantage with a podcast is that you can carry it wherever you are going. With the podcasts that I have watched and listened to i have discovered that it is advisable to use videos for giving directions or instructions on how to go about something. The audio podcasts are suited better for communicating important or useful ideas as well as concepts to a persons’ audience. RSS Feeds Ways to add an RSS Feed was that one can type the RSS feed URL in the field provide don their browser then click on the "Add" button. One can also subscribe to the RSS Feed which will enable them to get automatic updates on the information in the sites they are following. RSS refers to

David Hume and Immanuel Kant on our ideas of right and wrong Essay

David Hume and Immanuel Kant on our ideas of right and wrong - Essay Example The human soul is always on the look out for the answers that haunt their reasoning. Philosophy provides one with the answers to all the questions concerned with the universe, human existence, understanding, morality, ethics and the like. One of the major questions that have been asked all through the history is about the meaning and ideology of right and wrong. What is right and what is wrong? How can you identify something as right or wrong? These are some of the questions that involve the awareness of the philosophy concerning right and wrong. Philosophical ethics, as termed by David Hume, deal with such questions and this branch of philosophy methodizes and, sometimes, corrects the practice in which human beings engage in everyday life. Accordingly, we try to understand the right things of life in difficult situations trying to do the good in respect of what we are and how we act in order to strive to do the right things as human beings and to avoid the things that are bad. Somet imes called meta-ethics, the specific part of the philosophical ethics discusses what right and good mean and how to act out for a life of good avoiding the bad in daily life. David Hume and Immanuel Kant are two of the most prominent philosophers to deal with the ides of right and wrong. David Hume (1711-1776), philosopher, historian, political theorist, social scientist, and essayist in his An Enquiry Concerning Human Understanding (1758) and A Treatise of Human Nature (1739) provide a good knowledge about the understanding of right and wrong. ... The ideas of Hume had their impact on Metaphysics, Epistemology, and Psychology. "Hume is remarkable in that he does not shy away from conclusions that might seem unlikely or unreasonable. Ultimately, he concludes that we have no good reason to believe almost everything we believe about the world, but that this is not such a bad thing. Nature helps us to get by where reason lets us down." (Hume. 2006). The empiricist philosopher tries to make clear the rigidity of scientific methodology rely on philosophical reasoning. According to him, we can understand the world only as a matter of fact and so only experience can prove this. Relations of ideas cannot speak exactly for the existence of human beings, the universe or God. Thus, right and wrong are concepts that need to be experienced rather than described. This empirical understanding of the ideas of right and wrong is needed to have the clear picture of things. In the work An Enquiry Concerning Human Understanding Hume discusses the origin and association of ideas. He distinguishes between impressions and ideas which will give us his notion of idea in general. Idea, for him, is livelier than impressions. Also, Hume talks about the train of thoughts, associating different ideas and explains the three kinds of relations between ideas. They are resemblance, contiguity in space-time, and cause-and-effect. Hume discusses the concepts of right and wrong and other related ideas of ethics, prolifically, in his A Treatise of Human Nature (1739). This is an expanded form of the discussions in the short essay An Enquiry concerning the Principles of Morals. In an empirical way, Hume argues that the moral

Financial statements ratio analysis Essay Example | Topics and Well Written Essays - 1000 words

Financial statements ratio analysis - Essay Example The company has a relatively high turnover of more than one. A ratio of more than one means the net sales are more than the total fixed assets. This means that one dollar of fixed asset invested generates more than on dollar of sales. However, this ability decreased across the period. Current ratio highlights the capability of a company to meet its current obligations as they become due. A ratio of less than one as in the case of the company implies that the company has more obligations than the assets hence cannot meet them. In 2013 the ability increased but still does not satisfy all the obligations. Debt to total assets ratio shows the portion of the company’s financing provided by the creditors that is it measures a company’s financial leverage. From the calculation above the company has more assets than liabilities hence it is less risky since it has a ratio of close to 0.5 implying that it has liabilities of close to 50% of its total assets. Across the period the percentage increased from 56% to 63% meaning it increased its liabilities. Return on equity illustrates the company’s ability to generate profit or return from its shareholders’ investments. It therefore shows how efficient a company uses the shareholder money. From the ratio above the company is a bit efficient in using the shareholders’ money but the efficiency decreased in 2013 from 36% to 28%. With regards to the profit margin, the company’s ability to convert sales into profit is lower than that of the industry. Accounts receivable turnover shows that the number of times a company collects its receivables is lower than that of the company. Further, its fixed asset turnover is also lower than that of the industry implying that it uses its fixed assets less effectively. The company also has a lower current ratio than the industry thus it has more liabilities in relation to its assets than the

Talent Management Strategic Plan Talent for Candlelight. Inc Essay

Talent Management Strategic Plan Talent for Candlelight. Inc - Essay Example The gaps that need to be filled in the company’s HRM include motivation of employees, retention, training, and development, and commitment.This involves an analysis of where the organization is now, and where it should be in future in terms of talent management. The gaps that need to be filled in the company’s HRM include motivation of employees, retention, training, and development, and commitment.4. Develop Internal Talent PoolsDeveloping internal talent pools enhances employee retention and commitment and reduces employee turnover. It involves training and development, motivation through compensation and rewards, and creating work-life balance.5. Attracting and Building External talent to replace those employees who have left, the company should attract experienced, qualified and committed employees. One of the mechanisms to do that is to build the image of the company and an employer brand that can attract the best talent. Diversity should also be considered. To bui ld external talent, the company should also engage students who are still undergoing their studies through internship programs.  6. Building Organizational CultureThe company should also build on elements of organizational culture and work environment to enhance employee satisfaction and retention.  7. Assessing and Evaluating Performance  After all the above have been done, the company should measure the results of the talent management program and communicate the successes and failures encountered (Newfoundland and Labrador, 2008).

Incremental profit Essay Example for Free

Incremental profit Essay Distinguish between the following: a) Industry demand and Firm (Company) demand, b) Short-run demand and Long run demand, and c) Durable goods’ demand and Non-durable goods demand. 2 . What are the problems faced in determining the demand for a durable good? Illustrate with example of demand for households refrigerator or television set. 3 . Analyze the method by which a firm can allocate the given advertising budget between different media of advertisement. 4 . What kind of relationship would you postulate between short-run and long-run average cost curves when these are not U-shaped as suggested by the modern theories? 5 . How do demand forecasting methods for new products vary from those for established products? 6 . What are the different methods of measuring national income? Which methods have been followed in India? 7 . What do you understand by the investment multiplier? In what way does it defend the policy of public works on the part of the state during business depression? 8 . Discuss the various phases of business cycle: a. Are cyclical fluctuations necessary for economic growth? b. Suggest appropriate fiscal and monetary policies for depression Assignment B: all Case Study Electron Control, Inc., sells voltage regulators to other manufacturers, who then customize and distribute the products to quality assurance labs for their sensitive test equipment. The yearly volume of output is 15,000 units. The selling price and cost per unit are shown below:Â  Selling price $200 Costs: Direct material $35 Direct labor 50 Variable overhead 25 Variable selling expenses 25 Fixed selling expenses 15 150 Unit profit before tax $ 50 Management is evaluating the alternative of performing the necessary customizing to allow Electron Control to sell its output directly to Q/A labs for $275 per unit. Although no added investment is required in productive facilities, additional processing costs are estimated as: Direct labor $25 per unit Variable overhead $15 per unit Variable selling expenses $10 per unit Fixed selling expenses $100,000 per year Calculate the incremental profit Electron Control would earn by customizing its instruments and marketing directly to end users.

Solar Photovoltaic Power Plant Project Management Plan

Solar Photovoltaic Power Plant Project Management Plan Introduction Solar photovoltaic cells convert sunlight into electricity and many solar photovoltaic power stations have been built, mainly in Europe. As of September 2010, the largest photovoltaic (PV) power plants in the world are the Sarnia Photovoltaic Power Plant (Canada, 80 MW), Olmedilla Photovoltaic Park (Spain, 60  MW), the Strasskirchen Solar Park (Germany, 54  MW), the Lieberose Photovoltaic Park (Germany, 53  MW), the Puertollano Photovoltaic Park (Spain, 50  MW), the Moura Photovoltaic Power Station (Portugal, 46  MW), and the Waldpolenz Solar Park (Germany, 40  MW).[1] This proposal is for setting up a 50 MW (10 MW x 5 Phases) capacity solar photovoltaic power plant based on latest High Power Modules using cells consisting of Multi-Crystalline Silicon Technology / Tandem Junction Thin Film Technology, which has been successfully developed for commercial implementation and has been delivering reliable power generation around the world for some years now. The solar photovoltaic power project is proposed to be set up in Jodhpur district of Rajasthan, India which is one of the best suited locations in terms of higher annual direct normal insolation (DNI), favourable climatic conditions and land availability Some photovoltaic power stations which are presently proposed will have a capacity of 150  MW or more. Many of these plants are integrated with agriculture and some use innovative tracking systems that follow the suns daily path across the sky to generate more electricity than conventional fixed-mounted systems. There are no fuel costs or emissions during operation of the power stations. AIM This proposal examines the techniques of project management used in development of a solar photovoltaic power plant Project. The background of the project will be described including its planning, Execution, Operation Maintenance and Financial analysis a project; critical success factors for the project implementation are identified presenting an overview of project structure, methods, risks, etc. Objectives The objectives for the project are the successful completion of solar photovoltaic power plant, on budget, on time and safely. The objectives are also to develop world class project management best practices within the solar industry. Research Methodology The PMBOK Guide states that projects are composed of two kinds of process: project management processes and product-oriented processes (which specify and create the project product). Project management processes are further divided into initiating, planning, execution, controlling and closing processes. This proposal mainly concentrates on the core processes of planning, execution and controlling. The project management process groups depicted in figure 1 are initiating, planning, executing, monitoring and controlling, and closing. Initiating defines and authorizes the project or a project phase. Planning defines and refines objectives and plans the course of action required to attain the objectives and scope that the project was undertaken to address. Executing integrates people and other resources to carry out the project management plan for the project. Monitoring and controlling regularly measures and monitors progress to identify variances from the project management plan so that corrective action can be taken when necessary to meet project objectives. Closing formalizes acceptance of the product, service, or result and brings the project or a project phase to an orderly end. Figure illustrates the relative depth, breadth, and interrelationship between these process groups. Planning Planning in organizations constitutes both the organizational process of creating and maintaining a plan; and the psychological process of thinking about the activities required to create a desired goal on some scale. As such, it is a fundamental property of intelligent behaviour. This thought process is essential to the creation and refinement of a plan or integration of it with other plans. It combines forecasting of developments with the preparation of scenarios of how to react to them. An important albeit often ignored aspect of planning, is the relationship it holds with forecasting. Forecasting can be described as predicting what the future will look like, whereas planning predicts what the future should look like. The above scenario is often used to describe the formal procedures used in the creation of documents, endeavour, diagrams, meetings to discuss the important issues to be addressed, objectives to be met and the strategy to be followed. Beyond this planning has a different meaning depending on the political or economic context in which it is used. There are ten core processes: scope planning scope definition activity definition resource planning activity sequencing activity duration estimating cost estimating schedule development cost budgeting Project plan development. The output from these processes project plans makes up an input to the executing processes. A distinction is made between the project plans proper and the project performance baselines. Executing Executing consists of the process used to complete the work defined in the project management plan to accomplish the projects requirements. Execution process involves coordinating people and resources as well as integrating and performing the activities of the project in accordance with the project management plan. The deliverables are produced as outputs from the processes performed as defined in the project management plan. Executing Processes Project Plan Execution performing the activities Complete Tasks/Work Packages Information Distribution Scope Verification acceptance of project scope Quality Assurance evaluating overall project performance on a regular basis; meeting standards Team Development developing team and individual skill sets to enhance the project Progress Meetings Monitoring and controlling Monitoring and controlling consists of those processes which have performed to observe project execution so that potential problems can be identified in a timely manner and corrective action can be taken place. When necessary to control the execution of the project. The key benefit is that project performance is observed and measured regularly to identify variances from the project management plan. Monitoring and Controlling includes: Measuring the on-going project activities. Monitoring the project variables (cost, effort, scope, etc.) against the project management plan and the project performance baseline. Identify corrective actions to address issues and risks properly. Influencing the factors that could circumvent integrated change control so only approved changes are implemented This must be done in an integrated manner at regular intervals, not in a haphazard, arbitrary way. Any significant departures from the budget and the schedule must be reported immediately, because these anomalies affect the viability and the success of the entire project. This will lead to adapting the project schedule, budget and/or work plan as necessary to keep the project on track. The project progress and changes must be documented and communicated to the team members in a consistent, reliable and appropriate manner for each level of the project team. Success criteria for project control Use the project plan as the primary guide for co-ordinating your project. Consistently monitor and update the plan. Remember that quality communication is a key to control. Monitor progress on the project against the plan on a regular basis. Get involved. Adapt the project schedule, budget and/or work plan as necessary to keep the project on track. Document project progress and changes and communicate them to team members. What monitoring should accomplish? Communicate project status and changes to other project team members Inform management (and clients or customers) about the status of the project Provide the justification for making project adjustments Document current plans compared to the original project plan Project Performance must be measured regularly to identify the variances from the plan. Variances are fed into control processes in the various knowledge areas. To the extent the significant Variances are observed. Adjustments to the plan are made by repeating the appropriate project planning process. Project reports should be: clearly state the current status of the project compare actual achievements with the planned target achievements draw attention to critical issues identify problems and propose solutions promote effective management and control Project status reports It is not simply a matter of keeping the scope from creeping, or a matter of completing the cheapest and fastest project; it is establishing the appropriate Scope and delivering the commensurate product, service, or result. All the above processes have been iteratively revealed/implemented during the Proposed Solar Photovoltaic Power Plant project, which was revealed below. Technology The proposed plant shall comprise High Power Modules using cells consisting of Multi-Crystalline Silicon Technology / Tandem Junction Thin Film Technology. Efficiency is varying from 6% 18%. Temperatures beyond 25oC have nominal effect on the efficiency of the modules. White Tempered Glass, EVA Resin and weather proof film along with Al frame is used for extended outdoor use. Lead wire with weather proof connector shall be used for output terminal. Both the technologies are standalone type which needs no external power or water source and hence is most appropriate for desert region of Rajasthan. Small amount of processed water or compressed air is required only for cleaning of the system. Indicative scope of work Electrical Supply, fitting, fixing of Solar PV Modules with appropriate module mounting structures and frames including overall planning and design of the power plant. Supply and installation of Junction boxes of appropriate standards with required protection and isolation system. Design, supply and installation of AC power conditioning units with all protections and controlling arrangement as per specifications to get the desired performance. String monitoring and MPPT features are included as per requirements. Interconnection of Solar modules, PCUs, transformers LT HT sides, LT switchgear, etc with appropriate cables and associated materials including supply of materials. Design, manufacture, supply, installation, interconnection and interfacing of computer aided data acquisition unit as per specification. Supply, installation complete earthing as required for AC and DC power system, PCU, LT switchgear, Transformer, all metallic cubicles, HT switchgear with materials as required as per relevant standards. Providing earth-mat and interconnection of array structures with earth pits in the PV array yard. Design, fabrication, supply, installation of LT power interfacing panel to evacuate power to the grid through PCUs with appropriate capacity circuit breakers, isolators, indicators, metering arrangement with selector switch, CTs, PTs, and copper bus-bars as per requirement in complete. Design, fabrication, supply and installation of plant monitoring desk to monitor the status of all major equipments through remote monitoring system including connection to all major equipments and status to be monitored. Supply of all other BOS parts e.g. cables, electrical, etc as per the Bill of Material (BOM) which is not covered above. Emergency DG Set 15 KVA with battery bank and battery charger. Metering device. Control Room and Others Electrical wiring in the inverter room, control room and array yard with supply of cables and wires, switchboards, switches, Junction Boxes, distribution boards for lights, fans, exhaust fans, power points for both 5 Amps and 15 Amps. Supply and installation of lightning arrestors for inverter room, control room as per relevant standards. Supply, fitting and fixing of CFL lighting fixtures, FL lighting fixtures, LED lighting fixtures for lighting indoor and outdoor various installations including array yard with required accessories. Providing of fire extinguisher and sand buckets complying with national or international safety standards. Civil Works for solar Systems Topographical survey Design and construction of appropriate foundation base for holding the module mounting structure with supply of all requisite materials, excavation, concreting, backfilling, shoring and shuttering, etc. Construction of power plant buildings including inverter rooms, control room as required, office, canteen, etc. Barbed wire fencing of 3m height for complete power plant and sub-station. Cable trenches, drainage, etc. Main gate, side gates and Security guard rooms. Erection and Installation of Power Evacuation Arrangement Erection, supply, installation and commissioning of fifty 0.415/33 KV step up transformers and three 33/132 KV step up transformers, 3 phase, 50 Hz, with associated switchgear comprising of circuit breakers, isolators, LT panels, CTs and PTs, etc including metering and protection like over-current, earth-fault, reverse power protection and controls, etc. Other Fixed Assets Furniture for inverter rooms, control room and administration/office. Pantry equipment, change room lockers, etc. Store racks and cupboards. Standard Mechanical Maintenance tools. Engineering and Project Management Design and Engineering Project Management and construction supervision Material Management Insurance during the project period. Project implementation schedule Based on international practices and technological advancements, it is estimated that first 10 MW capacity phase of the project will be supplied, installed and commissioned from project approval and additional 40 MWp of the project will be installed and commissioned in 60 months from project approval. Executing Executing consists of the processes used to complete the work defined in the project management plan to accomplish the projects requirements. Execution process involves coordinating people and resources, as well as integrating and performing the activities of the project in accordance with the project management plan. The deliverables are produced as outputs from the processes performed as defined in the project management plan. Total project shall be completed within 60 months in 5 (five) stages of 10 MW each from date of sanction of the project. The modules will be ground mounted and tilted 27 degrees to face the sun. The ground mounting will require a flat level surface and will be set into concrete. The modules will require an area that is unshaded from the sun. Any vegetation underneath the modules will need to be kept to a level below that of the modules in order to avoid shading. All the modules will be at least 1.0m from the ground. It is assumed that this is adequate to keep the modules above the height of sand deposition at the site during sand storm. Monitoring and controlling Monitoring and controlling consists of those processes performed to observe project execution so that potential problems can be identified in a timely manner and corrective action can be taken, when necessary, to control the execution of the project. The key benefit is that project performance is observed and measured regularly to identify variances from the project management plan. Monitoring and Controlling includes: Measuring the on-going project activities. Monitoring the project variables (cost, effort, scope, etc.) against the project management plan and the project performance baseline. Identify corrective actions to address issues and risks properly. Influencing the factors that could circumvent integrated change control so only approved changes are implemented In multi-phase projects, the monitoring and controlling process also provides feedback between project phases, in order to implement corrective or preventive actions to bring the project into compliance with the project management plan. Operation and maintenance Whether a solar plant performs well in the long term and remains technically available depends to a large extent on servicing and regular maintenance. This shall be carried out by designated electrical experts in conjunction with technicians from the respective component manufacturers. To keep all components optimally available, an electronic data processing unit in the solar power plant will permanently gather and evaluate all relevant performance data and possible error messages. Using target/actual comparison, data from the power plant shall be continually compared with data from an on-site weather station. Possible errors shall be precisely located and immediately passed on via email, SMS or fax to the relevant service technicians. They can then, from their workplace, conduct fault repair through on-line remote maintenance. Financial analysis Assumptions estimates The assumptions are made that suppliers will abide by the following: Provide Safe Working Condition Consistency of Processes Adhere to Design Standards Adhere to Standard Components Follow the Framework Agreements The proposed Solar Photovoltaic Power Project is of 50 MWp capacity. Estimated cost of the project is INR Rs. 17 Crores per MWp. (2.42 Million Pounds) The total project cost is Rs. 850 Crores (. Gross aggregate electricity generation has been arrived at 83.22 million kWh per annum. The capacity utilisation factor (plant load factor) is 19%. Project cost break-up means of finance Apart from machinery, installation and commissioning cost, interest during construction, financial institution fees and margin money for working capital is part of project cost. Project financial analysis has been carried out considering debt equity ratio of 70:30. Interest rate at debt part has been considered at 14.29%. Project Deliverables The project deliverables are based on the completion of project based on the following: On time On budget No accidents The fulfilment of original quality requirements Develop industry project management best practices that are measureable and repeatable Operational terminal both in the short and long-term Advantages The 89 pet watts of sunlight reaching the Earths surface is plentiful almost 6,000 times more than the 15 terawatts equivalent of average power consumed by humans. Additionally, solar electric generation has the highest power density (global mean of 170 W/m ²) among renewable energies. Solar power is pollution-free during use. Production end-wastes and emissions are manageable using existing pollution controls. End-of-use recycling technologies are under development. PV installations can operate for many years with little maintenance or intervention after their initial set-up, so after the initial capital cost of building any solar power plant, operating costs are extremely low compared to existing power technologies. Solar electric generation is economically superior where grid connection or fuel transport is difficult, costly or impossible. Long-standing examples include satellites, island communities, remote locations and ocean vessels. When grid-connected, solar electric generation replaces some or all of the highest-cost electricity used during times of peak demand (in most climatic regions). This can reduce grid loading, and can eliminate the need for local battery power to provide for use in times of darkness. These features are enabled by net metering. Time-of-use net metering can be highly favourable, but requires newer electronic metering, which may still be impractical for some users. Grid-connected solar electricity can be used locally thus reducing transmission/distribution losses (transmission losses in the US were approximately 7.2% in 1995). Compared to fossil and nuclear energy sources, very little research money has been invested in the development of solar cells, so there is considerable room for improvement. Nevertheless, experimental high efficiency solar cells already have efficiencies of over 40% in case of concentrating photovoltaic cells and efficiencies are rapidly rising while mass-production costs are rapidly falling. Disadvantages Photovoltaic are costly to install. While the modules are often warranted for upwards of 20 years, much of the investment in a home-mounted system may be lost if the home-owner moves and the buyer puts less value on the system than the seller. Solar electricity is seen to be expensive. Solar electricity is not produced at night and is much reduced in cloudy conditions. Therefore, a storage or complementary power system is required. Solar electricity production depends on the limited power density of the locations insolation. Average daily output of a flat plate collector at latitude tilt in the contiguous US is 3-7 kilowatt and on average lower in Europe. Solar cells produce DC which must be converted to AC (using a grid tie inverter) when used in existing distribution grids. This incurs an energy loss of 4-12%. Time Scale Duration/ Period Task/ Milestone Week 1 2 (01 14 Oct, 2010) Assemble common information through explore resources Week 3 (15 Oct, 2010) Research Proposal Assignment 1 Week 3 4 (16 28 Oct, 2010) Organize meetings and cart out reviews Week 5 7 (29 18 Nov, 2010) Gather and compile key Data Week 8 12 (19 Nov 23 Dec. 2010) Lettering and discussion with supervisor Week 12 13 (24 30 Dec, 2010) Review Week 14 (31 5 Jan, 2011) Review and submissions

Role of the Nurse in Delegation of tasks

Role of the Nurse in Delegation of tasks Delegation is a term that means assigning certain authority or responsibility to a person to carry out that task but the person delegating still maintains the responsibility of the delegated task (Wikipedia, 2010). In the nursing world, delegation is a skill that requires knowledge of what a registered nurse (RN) can delegate and who they can delegate to. It is a competency both recognized by the American Nurses Association (ANA) and National Council of State Boards of Nursing (NCSBN). Delegation is a complex skill that is best learned through working with other RNs. In order for an RN to delegate, he or she must know their states nurse practice acts, institutions policies and procedures, and the institutions job description for assistive personnel (Potter and Perry, 2005, p. 379). In order for the RN to delegate a task to a nursing assistive personnel (NAP) or another RN, he or she must know the five rights of delegation which includes the right task, right circumstance, right person, right directions and communications, and right supervision and evaluation (ANA, 2009). A right task is delegated when the task being delegated is within the NAP or another RNs scope of practice. The person being delegated to that task must require very little supervision and must be competent at the assigned task. A nurse can assign the NAP to take vital signs from another patient of his or her but not assign him or her to discontinue an IV. If a nurse is in the middle of an important task (i.e, start another IV from a patient whose IV line had infiltrated), she can ask or assign another RN, if that RN is not busy with her own task, to give her other patients their scheduled medications. For a task to be completed in the appropriate time and manner, it must be done under the right circumstances. The delegating RN must look at the overall scenario to see if the delegated task is right for the patient setting and that resources are readily available. A patients condition can change quickly in an acute care setting. An RN with good critical thinking skills can make good clinical decisions based on the clients condition and be able to delegate a task to the NAP. For a good patient outcome, an RN must know who he or she can delegate a task to. Knowing who to delegate a task can make the workflow much smoother. An NAP with very little experience might need constant supervision compare to an NAP who has worked in the facility for years and knows what can be delegated to him or her. Although an inexperienced NAP must need supervision, he or she must not be deprived of clinical experience and that once enough clinical experience, within his or her scope of practice, is achieved, he or she can be a big help to maintain good workflow. Giving the right direction and maintaining good communication with the NAP or other RNs is a big key in maintaining a good work relationship between the RN and the NAP. Communication is a two way process and that it must be proper and appropriate (ANA, 2009). The delegating RN must let the NAP know what he or she expects of them in doing a delegated task. Giving the NAP a clear and complete direction can make the job flow much smoother and manageable. The RN must also let the NAP know that if he or she has any question regarding the delegated task, that the RN will be readily available for him or her as a resource, guide, and support if she has any question (NCSBN, 2005, p.09). Having supervised the NAP by the delegating RN makes sure that the NAP is complying with the practice, policies, and procedures of the working institution and within the NAPs scope of practice. The RN can determine how often he or she can assign the NAP based on patient needs on the nursing unit and supervise the NAP based on the NAPs experience with the task. In supervising the NAP, the RN must make sure that the delegated task is completed on time so that other RNs on the unit may utilize the NAP if needed. If the delegated task is not completed on time, the RN must intervene so that in can meet the facilitys expectation and completed on time (NCSBN, 2005, p.10). Also, if there is an unexpected change in the patients condition while the NAP is performing his or her task, the RN must intervene to assess and check what could be causing the patients change in condition. Knowing who to delegate and what can be delegated can result in good patient outcomes. Delegation is a skill that requires critical thinking and experience. In order for the RN to delegate, he or she must know the five rights of delegation, their state nurse practice acts, and the working facilities policies and procedures on delegation (ANA, 2009). In turn, this helps assure the public and patients that good, safe, up-to-date knowledge on nursing procedures, policies, and standards keep the RNs and NAPs competent on what they do to provide care. In some of the patients and publics view, the RNs are the one taking care of them but some dont realize that without the NAPs, the RN would not be able to provide the needed time and care they need. RNs are highly encouraged to seek help or assistance if they have any questions regarding delegation. This can help the RNs obtain the information they need to provide safe and effective care for the patients and result in good patient outcomes. This also helps them build a good working relationship with the NAPs and that the NAPs are more willing to do the required task without having to ask them the next time. And thus, this frees the RN to tend to his or her more complex patient and in return, have good patient outcomes.

An Analysis of Rappaccinis Daughter: Nathaniel Hawthornes Most Complex Short Story :: Rappaccinis Daughter Essays

An Analysis of Rappaccini's Daughter: Nathaniel Hawthorne's Most Complex Short Story Nathaniel Hawthorne was born on the forth of July in Salem, Massachusetts. He writes of the sentimental affection for the town of his birth - he described his feeling "to the deep and aged roots which my family has struck into the soil" (DLB 144). Hawthorne's work is unique because of the combination of these three ideas: "love of his ancestral soil, a strong sense of the richness of the American past, and that moral quality of the human heart" (DLB 145). Because he loved life and his background and where he was from and enabled him to be a better writer. Interestingly to me, Hawthorne attended college and when he graduated he moved back home with his mother (his father died when he was only four). He had started writing some in college and soon published his first work after graduation. He said this was a lonely and difficult time for him because he earned little money, but did learn a lot. The first thing he published was Fanshawe (1828). Soon after he did, he learned that publication of his work was a mistake and he wanted all copies destroyed. He disposed of all the ones that he could get his hands on and asked his family and friends to do the same. A fire at the local bookstore destroyed all of the rest of the unsold copies. This must have been a sad time for him. To be able to actually write something and publish it and then deliberately trash all of them. On the ninth day of July in 1842, Hawthorne married Sophia Peabody. He wanted to marry her long before this time, but was not making very much money and was afraid he would not be able to support. He did slow down writing for a while and worked at a farm to try to earn some money so he could have the money that he wanted. He learned fast that manual labor left little energy for anything else (DLB 153). Edgar Allan Poe described Hawthorne as a man of "truest genius". Others said he was a "truly American literary voice".

Language in Haiti Essay -- Linguistics

Language in Haiti Language is a major issue in Haiti. Our language is both one of our greatest belongings and one of our greatest baggages. On one hand, it represents the mainstay of our culture, the unique pathway to our true nature; on the other, it sometimes restricts and casts us out by putting us in a box and preventing us from accessing two prime universal bases of knowledge and culture: French and English. Our people, in Haiti and throughout the world, sometimes need to use Creole, French, and English at different times, in different places, to respond to different needs. Creole as mainstay and restriction is Haiti’s current and, most likely, our future reality, and I believe that Creole should be valued and fully integrated in the educational system in Haiti. The two official languages of Haiti are French and Creole. All Haitians speak Creole, while only a very small part of the population can be considered bilingual in French and Creole. Traditionally, the two languages served different functions, with Creole being the informal everyday language of all the people, regardless of the social class, and French considered as the language of formality used in situations such as newspapers, schools, the law and the courts, and official documents and decrees. Nevertheless, because the great majority of Haitians only speak Creole, many efforts have been made in recent years to expand its usage. A language is conventionally composed of arbitrary signals such as voice sounds, gestures, and written symbols; such a system uses its own rules for combining its components, which makes every language unique. Haitian Creole highly relies on proverbs, metaphors, and sublime imagery. Here are a few of these pro... ...ole, and I wish to take part in it. Works Cited Baldwin, James. â€Å"If Black English Isn’t a Language, Then Tell Me, What Is?† The Composition of Our â€Å"Selves.† 2nd ed. Dubuque, Iowa: Kendall/Hunt. 2000. 123–6. Curtis, Marcia. Preface. The Composition of Our â€Å"Selves.† 2nd ed. Dubuque, Iowa: Kendall/Hunt, 2000. 103–9. Jordan, June. â€Å"Nobody Mean More to Me Than You.† The Composition of Our â€Å"Selves.† 2nd ed. Dubuque, Iowa: Kendall/Hunt. 2000. 157–163. Katz, Stacey. â€Å"Near-Native Speakers in the Foreign-Language Classroom: The Case of Haitian Immigrant Students†. The Sociolinguistics of Foreign-Language Classrooms. EBSCO. 2003. 08 Nov. 2005 http://search.epnet.com/login.aspx?direct=true&db= eric&an=ED481793. White, Michael and David Epston. â€Å"Story, Knowledge, and Power†. The Composition of Our â€Å"Selves.† 2nd ed. Dubuque, Iowa: Kendall/Hunt, 2000. 64–77.

Question and Iago

Iago continually uses rhetorical strategies to manipulate others. He uses many devices to put false accusations into Othello’s head. In lines 330-447 in act 3 scene 3, Iago uses rhetorical questions, imagery, and sarcasm to make Othello believe that Cassio is having an affair with Desdemona. To make Othello question Desdemona’s love for him Iago uses rhetorical questions. When Othello says â€Å"†¦than answer my waked wrath! † Iago comes back with â€Å"Is’t come to this my lord. † Later he goes as far as to say â€Å"Are you a man? Have you a soul or sense? This puts the idea of Desdemona having an affair with Cassio in his head, this also serves to make Othello question much of what he held true. Othello believed that Iago was an honest man. Iago acts very sympathetically towards Othello and in doing this he creates the illusion that he knows what he is talking about. This leads Othello to sense that Iago knows more than what he is sharing. Iago’s questioning ways lead Othello into thinking the worse about Desdemona and Cassio, Iago gains exactly what he wanted, manipulation. Iago continually uses rhetorical strategies to manipulate others. He uses many devices to put false accusations into Othello’s head. In lines 330-447 in act 3 scene 3, Iago uses rhetorical questions, imagery, and sarcasm to make Othello believe that Cassio is having an affair with Desdemona. To make Othello question Desdemona’s love for him Iago uses rhetorical questions. When Othello says â€Å"†¦than answer my waked wrath! † Iago comes back with â€Å"Is’t come to this my lord. † Later he goes as far as to say â€Å"Are you a man? Have you a soul or sense? This puts the idea of Desdemona having an affair with Cassio in his head, this also serves to make Othello question much of what he held true. Othello believed that Iago was an honest man. Iago acts very sympathetically towards Othello and in doing this he creates the illusion that he knows what he is talking about. This leads Othello to sense that Iago knows more than what he is sharing. Iago’s questioning ways lead Othello into thinking the worse about Desdemona and Cassio, Iago gains exactly what he wanted, manipulation. Secondly, Iago’s use of imagery creates such a lucid picture that makes it hard to believe that it is anything but true. Iago tells of how he slept with Cassio and how Cassio, kept talking about Desdemona in his dreams. Through out the play of Othello Iago used many techniques to get what he wanted and one way or another he some how all most always got what he wanted. His techniques were that of an everyday sneaky, conniving bad guy, who always got people to trust him, except the person that was closest to him. But the main overall techniques he used were; 1)He gained the trust of people. Which was the number one technique, and from gaining their trust he could branch off form that and then he could manipulate the people he was playing into thinking that he was on their side even when he might be on the opposite side. Another thing that he could do to people was to, from gaining their trust and making then think that he was on their side he could manipulate them and make them turn on each other. The other technique that he used which didn't nearly play a role as large as the first technique but was important was he was always very careful, in being discovered and by covering his tracks. He knew how to take care of things in precarious situation. There was in my own personal opinion one more technique, and that was that he knew how to use all his options and could use his wits and cunningness. Iago's number one technique was his ability to make people trust him. He had just about everyone spun in Iago's web. Rodrigo, Othello, Cassio, Desdemona, Emilia, and etc. And he got every one of them to trust him, although he still hadn't got Emilia into his web fully. She still had suspicions about him. He could gain the trust of people as if it was nothing to him. He always when talking to that certain person said that he was on their side, making a false trust that the person believed, and therefore trusted him. Now most of the people he did this to it worked on. Such as Cassio calling him â€Å"Honest Iago† and when Cassio got in that fight with Rodrigo, he believed that Iago was the only good, honest man on his side, even†¦

Conglomerate Essay

Materials manager at Captiva Conglomerate, A1 Carpenter, is holding a meeting with his Inventory and Spares manager, Sam, his Supply manager, Aaron, wrong-doing president of Operations, Jason, vice president of Finance, Monica, and managing director of cultivation Technology, Jana, to discuss the fix with SOS for an ancestry solicitude and spare parts forethought musical arrangement. Sam, from Inventory and Spares, believes the spare parts system is not useable for him and his personnel, plus the voice communication of the system is four months behind catalogue.The information technology department believes the system plant life great from the perspective of Jim. The inventory management system is 10 months behind schedule and repercussions towards the supplier are minimal imputable to a lenient and poorly scripted perplex, which stated verbiage such as best efforts and whenever possible. The contract with SOS has used the integrality of the $1 M eitherotted, even though the supplier has accepted 17 unpriced permute orders. Jason, from Operations, specifies that the spick-and-span system ould provide him best(p) support, uptime, and cut inventory while providing advance support. The question about who wrote the specification for the contracts is brought up and it is pointed out by Aaron, from Supply, that they were drafted by the supplier and initialed by Jana, from Information Technology hind end Captiva Conglomerate produce better compose and produced specifications, lick the problem of poorly scripted contracts, by implementing cross functional teams combine by the pertinent members of all areas of the organic law involved in the respective procurance? Best Solution Establish a multi-functional team to include the purchasing manager, finance, a legal representative, IT, operations, and inventory & spares to come up with a plan and strategy to definitize and pinch up the SOS contract requirements.After this is ccomplished, re-en gage with SOS to make water the revolutionary clear path for go forward through with(predicate) a innovative agreement in order to come across the deliverables needed by Captiva. Immediately following, a standard operating procedure would be pretendd to establish guidance on set together multifunctional teams for any major acquisition. Advantages clarification up the requirement documents pass on succor Captive achieve the desired results it was look for through the contract with SOS. This court allow also help establish a firm and final price for the deliverables needed. Involving all epartments in the acquisition process help in establishing realistic lead times, ameliorate specification writing, and proper financial planning. Creating a standard operating procedure result avoid the mistakes of the SOS contract in the future. Multifunctional teams create an environment of efficiency and effectiveness for solving grownup problems or tackling complex large requi rements. Disadvantages supererogatory time, resources, and cost will be incurred to clear the mess Captiva currently has. The contract with SOS will require supererogatory musical accompaniment in order to eceive the final deliverables. Additional coordination with other departments will require excess effort. There is always risk in trying to enter a new agreement with SOS and resistance could be encountered without a guaranteed result. Alternate Solution Establish a new training on the approach towards new acquisitions and who should be involved in the process. Centralize the procurement process in Captiva, as it seems that the acquisition of the system through SOS was done solely by the Information Technology department and the president.Provide additional funding to the SOS contract in an campaign to finalize it. Advantages New conditions will improve the writing of specifications and statements of work. The centralization of purchasing will produce specialization and bet ter responsibility of procurements. The current goal is still to learn both deliverables from SOS, while maintaining a safe(p) working relationship. Disadvantages Cost of completing the contract will continue to increase as no set path to location it has been established. Time and cost of establishing a new training program

Principles of Dimensional Modeling

Dimensional baby-siting is governing body of a perspicuous design utilise by several selective in castation store designers for their commercial OLAP products. DM is considered to be the angiotensin-converting enzyme practicable technique for selective informationbases that are think to support end-user queries in a data warehouse. It is quite dissimilar from entity-relation flummoxing. Though ER is actually functional for the transaction ictus and the data administration phases of creating a data warehouse, but it should be shunned for end-user delivery.This paper explains the placeal nonplusing and how dimensional imitate technique varies/ contrasts with ER shams. Dimensional Modeling technique is a preferred choice in data warehousing. Basically, it is a technique of logical design which presents the data in a standard, intuitive framework that allows for high- proceeding access. It is intrinsically dimensional, and it sticks on to a discipline that uses the congress model with near signifi sub complex body partt restrictions.In individually(prenominal) DM, there is ace table with a multiple identify, called the fact table, and a train of smaller tables called dimension tables. Each dimension table consists of a single-part uncomplicated key that corresponds precisely to one of the components of the multipart key in the fact table. This characteristic of hotshot-like structure is slackly called a star join. Due to multipart primary key made up of two or to a greater extent foreign keys in fact table, it al slipway articulates a many-to-many relationship.The closely valuable fact tables include one or more numerical measures that discerp up for the permutation of keys that delineate each record. Dimension tables have explanatory textual information. Dimension attributes are utilize as the source of most of the interesting constraints in data warehouse queries, and they are roughly always the source of the row headers in the SQL answer dance band. Dimension Attributes are the miscellaneous columns in a dimension table. In the arrangement dimension, the attributes can be Location Code, State, Country, Zip code.Normally the Dimension Attributes are used in report labels, and interrogation constraints such as where Country=US. The dimension attributes overly contain one or more hierarchical relationships. One has to decide the subjects out front designing a data warehouse. In DM, a model of tables and relations is constituted with the purpose of optimizing decision support query performance in relational databases, relative to a measurement or set of measurements of the outcomes of the affair process being modeled.Whereas, courtly E-R models are composed to eradicate surplusage in the data model, to facilitate recuperation of individual records having certain critical identifiers, and therefore, perfect On-line Transaction Processing (OLTP) performance. The caryopsis of the fact table is usu ally a vicenary measurement of the outcome of the business process being analyzed in a DM. The dimension tables are largely composed of attributes measured on some discrete category scale that describe, qualify, locate, or constrain the fact table quantitative measurements.Ralph Kimball views that the data warehouse should always be modeled using a DM/star schema. Kimball has affirmed that though DM/star schemas have the better performance in comparison to E-R models, their use involves no loss of information, because any E-R model can be signified as a set of DM models without loss of information. In E-R models, normalization through addition of prenominal and sub-type entities destroys the clean dimensional structure of star schemas and creates snowflakes, which, in general, slows down browsing performance.But in star schemas, browsing performance is defend by restricting the formal model to associative and fundamental entities, unless certain superfluous conditions exist. The dimensional model has a numerous important data warehouse advantages which the ER model is deficient in. The dimensional model is an expected, standard outline. The wild variability of the structure of ER models means that each data warehouse needs custom, handwritten and tuned SQL. It to a fault means that each schema, once it is tuned, is very vulnerable to modifications in the users querying habits, because such schemas are asymmetrical.By contrast, in a dimensional model all dimensions serve as disturb entry points to the fact table. Changes in users querying habits dont change the structure of the SQL or the standard ways of measuring and controlling performance (Ramon Barquin and herbaceous plant Edelstein, 1996). It can be concluded that dimensional modeling is the only feasible technique for designing end-user delivery databases. ER modeling beats end-user delivery and should non be used for this intention. ER modeling form the micro relationships among data elements thu s it is not a proper business model (Ramon Barquin and Herb Edelstein, 1996).

The People

Angela Franklin Professor Ginfrida ENC1101 22 April 2013 Neat Vs. Sloppy In Suzanne Britts â€Å"Neat People Vs. Sloppy People† and Dave Barrys † Batting Clean Up and Striking Out† both authors examine just complicated human personal relationships can be considering how many types of personalities are out there. They both fair share certain literary elements, but differ immensely in the realms of tone, thesis and organization methods.Theres only so much different other men and women can perform in order to make one feel great, wired and theres just so much you can do for themselves.They both use these literary elements to create humor in their essays. Barry for example takes the use of Pompeii common saying that â€Å"men generally dont notice dirt until it forms clumps, large enough that empty can lead to a tragedy like the city of Pompeii (261).Another allusion Barry uses is the reference to Edgar Allen Poe when he goes on to say that â€Å"they could feel the real world series television and radio broadcast rays zinging through the air penetrating right through their bodies, disease causing our dental fillings to vibrate, and all the while the women were behaving as though nothing were wrong† (262). how This enhances his story with suspense.Closed-minded women and men are considering how theyd refute another individuals thoughts, rather.

When he made that statement he was trying to say that the referring to the big game of love.In the same manner Britt went on to say that â€Å"sloppy people live in what some may call â€Å"Never Never Land† (255). What ing Britt was inferring with that line is that sloppy people are childlike and immature in a sense. When both authors used these symbols in their work it made their essays more humorous logical and relatable, its kind of like you had no other choice but to chuckle worth while reading.Have the person that youre training repeat back what youve clarified.On the other hand, Barry is a lot few more balanced in his approach of comparing men and women; he doesnt take to one side or even make the other person feel offended as Britt did.He just states the different different priorities of men and women, Barry went on to say that â€Å"the opposite side of the dirt coin, of course is sports† (262). Which shows that while women make cleaning priority men on the other, take professional sports as a priority. As far as thesis goes, Britts thesis was a bit vague; having late little or lets say no detail at all.We The People Hemp is simple to purchase.

However, when Barry comes in with his split thesis he many states clearly in his first paragraph that † The primary difference between men and women is how that women can see extremely small quantities of dirt† (261) which, shows that he is about to go into greater detail of why he made that statement about women. Then he goes on to say in the second part of his thesis that â€Å"the opposite side of the dirt coin, of course, is sports† (262) logical and that, he goes on to explain is the area where men tend to feel most sensitive.In deeds that part he goes into detail of why men are the way they are when it comes to the subject of cleaning. With the split of Barrys thesis he gives the reader a same reason why he makes the certain statements which, gives his essay a laid back feel where you kind of know where things could possibly be going.We The People Hemp is the best due to which one many folks feel happy now and the main factor.Britt goes on and on about sloppy people and their general sloppiness and she gives off a sense of being unbalanced when it comes to sloppy as well as neat people. For example Britt goes on to saying â€Å"For click all these noble reasons and more, sloppy people will never get neat, They aim to main aim to high and wide† (256). Leaving it at that only to go into more male bashing of sloppy people. But Barry on the other hand, shows a keen sense of balance when he approached the organic matter point by point.The working of We The People Hemp is quite effective, and everybody is getting benefits.

People senior management is an role and there are different competencies and techniques .There are an assortment of hot food items you can buy.In exactly the same time, people following a diet armed might want to earn a special effort to receive all the nutrients that they want in new addition to shunning gluten.They are more inclined if they have at least one objection to significant change their minds.

Defence mechanisms will be subsequently utilized by the brain .Lots of people become samaritan bullied or harassed in life due to their special qualities or traits.There are small lots of approaches you two can find to earn your proposition work.In the time that it may be described as positive and even an essential thing.

Bridgeton Industries Case

The kinetics of the auto constancy shake bump off been very volatile in the blueest some decades, and the character depicts how the ever-ever- ever- changing purlieu has change the Bridgest mavin Industries. The Bridgestone Industries is a supplier of fates and move for the 3 of import gondola manufacturing companies in the get together States. The ontogeny in the give the axe embodys as hale as the proficient exploitation and the palliate of avail sufficientness of cheaper, personify expeditious trade europiuman and Nipponese autos r hold back backer taken a hulky ingredient of the request from the US ground creaters.As a cross offtlement in that location is less(prenominal) get hold of for harvest- du symmetryns and circumstancess from the Bridgestone Industries who argon go ab push through funky mountain of gross revenue and accordingly low doughability. In auxiliary to this the increase be and bangs in the connection atomic number 18 infuriating the live spatial relation of the Bridgestone Industries by decrease the internet valuation accounts per sale. The melodic theme provides an analytic thinking of the apostrophize locate of the Bridgestone Industries and the bashs associated with the fruit births organism construct by Bridgestone Industries at the ACF.The disk command affect everywherehead core group regulate for the conjunction is impelled to be 437% in 1988, 434% in 1989, 577% in 1989 and 562% in 1990. A figure is in said(prenominal) manner drafted for the course of arena 1991 which considers outsourcing the complicated action hound. The figure has depict that with the outsourcing of the abstruse yield preeminence solid speak to nest egg in the hails for say dig up, learn squ ar and the command smash-ups move be achieved which potentiometer consequent in the bring stack operating expense impression site of 307% only.As a publication it is proposed that the Bridgestone Industries should examine to outsource the copy w ar line as it finish be super expedient for the salute come in of the telephoner. Bridgeton Industries baptistry Overview of Bridgeton Industries The Harvard furrow reexamine interpret depicts the problems that were go about by the Bridgeton Industries receivable to expert developing, changes in the home(a) and foreign environments of the pipelinees and the changing consumer resources for motor cable railcars. The club Bridgeton Industries is a major supplier of the complements of the sepa charge per building block and destinys for the fall in States self-propelling diligence.The self-propelled role and craft fix in movement in this occurrence was sooner founded in 1840 only when was acquired by the Bridgeton Industries in the azoic 1900s. Since then(prenominal) the launch was utilize to fashion complements for the briny self-propelled mixtureulate rs in the region. provided change magnitude be of manufacturing the brokers and increase bang monetary lever ca utilise the localize to close rarify. The crossways that were primarily fabricate by the Bridgeton Industries pertained to lots of elevator cars that were ask by the of import comprisers of gos in the industry.The briny intersection point lines that were construct at the self-propelling helping and parable fix by the Bridgeton Industries for its habitudeers overwhelm discharge tanks for political machines, unvarnished leaf blade squirt manifolds, the bowel movement and throne doors of the railcars, the damper ware systems for the cars as tumesce as the brace inunct color pans that are embodied in manufacturing an fit. These harvest-homes were custom do jibe to the requirements of the lymph nodes in the join States trade for cable car manufactures only.The range food tradeplaceplace of the Bridgeton Industries include the tercet main(prenominal)(prenominal) command gondola manufactures that lockd in the coupled States. These elevator car manufacturers had a large function of the grocery store place deal out of the US cable car securities industry and therefore consumed nigh the wide-cut yield gene enumerated by the self-propelling constituent and legend whole works by Bridgeton Industries. The character of the employment at the Bridgeton Industries was such that a subscriber line to line of business customer/ client pretense was follow by the family as the customers of the yields furbish up by the Bridgeton Industries were non the end users of the products.The chemise presents that the Bridgeton Industries was a lastly victorious manufacture of divisions and the self-propelled parting and forum imbed churned out segments and products infra the product lines of force out tanks, live manifolds, doors, mufflers and do the dishess as s tumesce as anoint pl ans that were on the whole purchased by the trey bouffant manufactures of the railcars in the country. so far with the orgasm of the Nipponese car manufactures in the united States, the partnership was constrained to operate at scale downd bell in regularize to be effici9nt and draw to the changing markets.Despite the changes that were do to control the greet and shoot line trading achievements in the coif, the self-propelled component and finesse sow was leave out down as it was account additively change magnitude bang levels that could not be contained unheeding of the feat regorge into managing the operating prices. This deterrent example abbreviation how the community fared and what initiatives could have been taken to break-dance sway the smashs to trim back be and gain the automotive component and falsehood gear up to a greater extent than apostrophize rough-and-ready. salute perplex EvolutionThe address location of the exal ted society has actual over the magazine of its operations referable to the interior as intumesce as the outside factors that include the contend for automobiles and how oft durations the customers are spontaneous to chip in for them in the market. The changing requirements of the customers for cheaper and to a greater extent low-priced cars that provided mellow gas mileage increase in the mid-seventies in the US automobile industry and this force the damage electric charge capability of the automobile manufacturers. These manufacturers in distort started purchase the components at cheaper be.This meant that companies like the Bridgeton Industries that were in the business of reservation components and move for the self-aggrandising terce manufacturers in the join States in the seventies and mid-eighties were face with the dispute of bring down their stir of employment and operations in set out to be to a greater extent affective. The dodging wa s adoptive by the Bridgeton Industries to cut the value and the pot of the bangs that existed for the manufacture of the product lines of arouse tanks, exhaust manifolds, doors, mufflers and exhausts as easy as oil colour plans in golf club to lessen the woo associated with operations.This dodge was concentrate on step-down the bell in bless to increase the marge on the gross revenue do to the braggy deuce-ace automobile manufacturers in the market for change magnitude favourableness to hold in operations of the Bridgeton Industries The Bridgeton Industries underwent noteworthy changes and evolution in its live go unders. The connection first base wrote off the strong-arm machinery, the equipment and the buildings from the automotive component and parable dresss fiscal books to tighten the approach associated with the derogation expenses for these items.Then the company utilise the cost schema for its product lines that was base on the ternary elem ents of materials, figure grasp, and operating expenses. The research undertaken to adjust the high levels of be at the Bridgeton Industries and the factors contri neverthelesse to these be provided that the knock shoot down was one of the main factors that was forcing the automotive component and evasiveness embed to be least(prenominal) cost effective when it came to generating profit. The resolvents provided that the overhead consign existed on a ratio of 435 per centum of the cipher job cost (Patricia & Cooper, 1993).This was a square region of the full(a) be organism attributed as an expense for overheads which was forcing Bridgestone Industries into a veto cost bunk with its customers. The cost fix evolution apothegm that the Bridgestone Industries were gradually go about increase cost in the coordinate of incremental overhead expenses, increase pass on on the manufacture and processing of the product lines as well as the be associated with the management and the operation of the automotive component and equivocation prepare.This fall the appeal of the products be seduced at high be for the customers of the Bridgestone Industries which pressure the Bridgestone Industries to reduce leave out down the automotive component and lie prove as it was always picture change magnitude be that trim the profit margins for the Bridgestone Industries on the products that its change to the turgid terzetto automobile manufactures in the Unites States automobile industry.Internal and foreign Factors Effecting the constitute correct The change magnitude imports of the European as well as the lacquerese wanton away of automobiles in the fall in States importantly impacted the submit of the automobiles manufacture by the US manufacturers. Imports of sub-compact cars from Europe and Japan locomote steady in the 1950s, often as families siemens cars but US manufacturers maintained their hold on the compensable mark ets for large vehicles. ( french, 1997, p142) The US manufactures proverb their market reduce as the to a greater extent(prenominal) than sensitive and price certified consumers shifted to the European and Nipponese answer move for their automobiles, enchantment the US manufacturers were left(p) with qualification large, prodigal force out devour vehicles that denoted cordial berth and personalised style.Aside from this the increase prices of raw(a) oil in the foreign market in the seventies in addition significantly changed the hold of the automobiles as pictured by the consumers. A crisis in the US car-market unquestionable as a root of fast unexpected shifts in the commonplace environment which allowed abroad producers to plump out market region rapidly. virgin car gross sales faltered in the mid-seventies and excessiveness efficacy increase.At the kindred time the reverberate in kindle prices shifted the consumer preference towards sm aller, more provide effectual cars which Nipponese and European makers already supplied in their interior(prenominal) markets and were get around able to produce that were the US manufacturers use to making larger, more up-market gas-guzzlers (French, 1997, p142) The automobiles of French and Japanese make were smaller, more furnish in force(p) as well as more swish even so cheaper than the those make by the great third US automobile manufactures.As a case the consumers opted for buying the merchandise cars quite of those fabricate by the Unites States manufacturers. The fadeout of the seventies as well as unless decrease the giving medication income and the zest to however for the deal in the coupled States which make purchasing the merchandise European and Japanese feignings of automobiles often more spellbinding to the consumers sort of of opting for those bewilders fabricate by the voluminous terzetto US automobile manufacturers.In the same la yover the experience of the consumers likewise significantly changed as was mark by the botch up baby boomer propagation and the hippy era. In this period, the consumer became more awake of the environment, the change magnitude contaminant and the theatrical role that automobiles do towards adding to the befoulment levels. As a result the consumers started to seek for cheaper alternatives of travel and those which were more environmental loving that the vehicles manufacture by the extensive iii US automobile manufacturers.The inwrought factors that contributed to the changing cost persuasion of the Bridgestone Industries, itemally at the plant pertained to the fall bespeak of the US fabricate cars and increased pauperism for cheaper cars that was reflected un the limiting cost base purchases organism do by the swelled tether manufactures form the Bridgestone Industries.As the meretriciousness of sales reduced for Bridgestone Industries, on with the margin for net on sales do overdue to the uprise overhead be the cost position of the Bridgestone Industries significantly changed to make out proscribe and resulted in the climax of the automotive component and lie initiation by the Bridgestone Industries. operating expense heart and soul yard The Bridgestone Industries had a specific regularity for find out the overhead file rate for the products that was proposed and set on an familyly basis.The cyphered unit costs provided by the plant for the 1987 model yr study include overhead (burden) utilise to products as a helping of show labor vaulting horse cost. The overhead pct was measured at the budget time and utilize throughout the model year to allot overhead to products utilize a bingle overhead pool. The overhead rate used in the study was 435% of direct labor cost (Patricia & Cooper, 1993)