Supply Chain Integration Essay Example | Topics and Well Written Essays - 250 words

Supply Chain Integration - Essay Example According to the research findings, it can, therefore, be said that the supply chain is a vital topic for most of the practitioners and researchers. However, the main concerns constraining the full and complete use of the concept of supply chain management research has been the construct taking its own meaning that depends on the subjectivity of an individual and the different points of views. Therefore, there is a need for most of the researchers to operationalize and measure what actually supply chain integration means. Over the past years, one of the major themes in the supply chain literature has always been the integration as a key factor in achieving improvements. The general idea, in this case, is that the integrative practices and the high level of integration have a great impact positively on the performance of corporate and supply chain. A study conducted by McCarthy and Golicic showed that case studies are the most suitable methods for evaluating and understanding supply c hain integration. McCarthy and Golicic showed that case studies provided two important advantages that are crucial to achieving positive results in supply chain integration. Hitt, on the other hand, proposed that a quantitative approach is the best strategy to use in supply chain integration research. According to McCarthy and Golicic, case studies are ideal because they provide valuable insights into the theoretical and practical aspects of supply chain integration. In addition, unlike quantitative techniques, which show an overreliance on data, case studies offer real examples of successes and failures in supply chain integration and how they can be avoided. Quantitative methods are preferred in some quarters because they support long-term investigations. For example, data can always be stored and used in future probes. However, both case studies and quantitative technique demonstrate a noticeable weakness in the sense that they are not balanced enough to support varied and comple x inquiries on supply chain integration. This is a major reason for opting for a multi-case approach in this paper.

NEIGHBOURHOOD ASSESSMENT ON BROUTYFERRY DUNDEE .SCOTLAND Essay

NEIGHBOURHOOD ASSESSMENT ON BROUTYFERRY DUNDEE .SCOTLAND - Essay Example Dundee also has numerous clubs and pubs that cater to the needs of its diverse student population as well as the local inhabitants (Day and Gentry 2012). The Dundee Repertory Theatre is Scotland’s only repertory theatre and is widely recognized for its exceptional productions. Other ordinary theatres in Dundee are the Gardyne Theatre, Whitehall Theatre, and The Little Theatre. The Scottish School of modern Dance is also located at Dundee College. The city regularly plays host to a various festivals such as the jazz, blues, flower, dance, and food festivals (Gifford 2012). However, this number gets boosted during learning seasons when students come to attend Dundee’s universities and college. Dundee is particularly famous for its celebrated universities that boast approximately 40,000 students (King 2011). The Dundee University, in particular, has been able to attract well known scientists to it faculty, who have contributed to world class research studies. In addition, the ‘Centre of Excellence’ which is located in the University of Abertay, is internationally considered as an authority in the education concerning computer games. Many young entrepreneurs have been attracted to Dundee by the reputations of its educational institutions, and thus there has been a lot of job creation in the sector concerned with computer games. Broughty Ferry actually sits on the northern shore of river Tay. Broughty Ferry is a leafy neighbourhood situated in Dundee, Scotland in Great Britain. Broughty Ferry has a population of approximately 13,155 persons (Hall 2003). This region’s population is mainly comprised of young families and the semi retired. Most of Broughty Ferry’s residents tend to reside in large semi-detached as well as detached homes located in the exclusive rural as well as suburban areas. Most of Broughty Ferry’s inhabitants have high disposable incomes because of their specialized skills in varied fields. Broughty F erry was once a precinct for the jute barons of Dundee, and it was believed to be the home of some of the richest men in Europe. The numerous Victorian mansions that still dot its landscape are a testimony of that past era. The most famous attraction in Broughty Ferry is the Broughty Castle. This structure was constructed in the 1490s. It has been the centre of many disagreements about its true ownership. Between 1547 and 1550, it was occupied exclusively by the British (Hall 2003). Broughty Ferry has also functioned as a fishing port for a long time. Broughty Ferry’s ferry service to Tayport has been a vital connection between the ports of the east coast in the last few centuries. This was prior to the creation of the Tay Rail Bridge. In the course of the 19th Century, there was swift development in this area as a result of the establishment of the railway running through Arbroath and Dundee in 1838. The short standard train service between the Ferry and Dundee inspired resi dents to travel away in order to avoid the persistent smog that was the result of industrialization. During this period, the men who had grown wealthy from Dundee’s thriving jute industry began to build mansions in Broughty Ferry. Today, Broughty Ferry is a beautiful city with a scenic seafront, a harbour and an esplanade, and white sandy beaches. It has become quite popular with tourists and a wonderful place for sight-seers and walking enthusiasts. Broughty Ferry boasts a wide selection of four and five star hotels

Job analysis and competency models Essay Example | Topics and Well Written Essays - 500 words

Job analysis and competency models - Essay Example Job analysis describes work, whereas competency modeling influences behavior. The major purpose of job analysis is to bring a better comprehension of the work assignments and to measure them as well, that is, it determines the trait relevance. On the other hand, competency modeling intends to influence the way in which this work assignments are executed so that they are in line with strategy of the organization in that it heightens situational strength (Wilson, 2012). In this regard, the two approaches are complementary. Job analysis describes a job as an abstract entity whereas competency modeling influences workers into enacting their role. It presents a job as a social construction that is separate from the employee that holds it with performance considered as a by-product of an individual’s interpretation of the job. This is evident in the job titles, which date back to the advent of division of labor following industrial revolution. Competency modeling, then again, views a job as function that is first to be interpreted by an employee before enacting it (Weiner, 2013). The latter method seems to be more practical then the former. Job analysis is about the past, whereas competency modeling is futuristic. The descriptive nature of job analysis means that it is past-oriented and depends on those workers, who have already done the work in the past, as the main source of information, that is, it depicts the job the exact execution in the present. On the contrary, competency modeling focuses on how the job ought to be interpreted and enacted as from the present into the future, regardless of what has been done in the past ( Weiner, 2013). In this context, the methods lie on two varying extremes. Job analysis is job focused rather than focusing on the organization, just as competency modeling does. Practically, job analysis focuses on the job even from the name itself. It fails to recognize the possibility of

Discuss Shakespeare’s presentation of Jaques as the “odd man out” in As You Like It Essay Example for Free

Discuss Shakespeare’s presentation of Jaques as the â€Å"odd man out† in As You Like It Essay It can be argued that Shakespeare continuously presents Jaques as the odd man out throughout the romantic comedy As you like it through a range of methods. Jaques’ melancholy character would have been a solid portrayal of man courtiers at the time both in society and in literature as this misanthropic attitude was perceived as fashionable. As You Like It is based on Thomas Lodge’s â€Å"Rosalynd† – Jaques is not a character in this, he is Shakespeare’s own creation, prominent character who provides balance, through his cynicism, from the pastoral and romantic idyll. As You Like It is not wholly a pastoral piece however, as Shakespeare diverges slightly from the conventional pastoral tradition throughout As You Like It. To be continued†¦ Paragraph One – Act 2, Scene 1: Act 2, Scene 1 is the first time we are introduced to Jaques, despite him not being present, his absence from stage immediately depicts him as an odd man out as he is not with the people he has chosen to be exiled with, he is apart from the group he is supposedly part of. Although Jaques is not in this scene, this scene is vital in beginning to mould our impressions of Jaques, through reportage one of the Lords gives Jaques the epithet â€Å"the melancholy Jaques† this is the first time he is mentioned and it singles him out as rather strange, as a â€Å"melancholy† man he certainly stands out in such a light hearted play. Being introduced as â€Å"melancholy† would have led the Elizabethans to believe that Jaques had an excess black bile leading to his unbalanced behaviour; this imbalance of the four humours would have singled him out as an odd man out. Jaques bemoans how the exiled Duke and his courtiers are usurping the deer of the forest by hunting them: â€Å"You do more usurp than doth your brother that hath banished you.† This reaction is rather expansive and it contrasts with Duke Seniors more moderate view of realising the necessity of hunting. This idea of hunting is where Shakespeare falls slightly away from the conventional pastoral tradition. Shakespeare probably chose to incorporate the more realistic aspect of hunting so he was able to present Jaques as a courtier struggling to adjust  to forest life. This contrasts with the other courtiers who are trying to adjust to life in Arden. The initial visual image of Jaques, again created through reportage: â€Å"as he lay along under an oak whose antic root peeps out upon the brook† this depiction of Jaques under a tree beside a brook presents Jaques here yet again as an odd man out through this pose which was a prominent pose for a philosopher in contemporary Elizabethan art, and the Elizabethan audience would have recognised this. The Lords quotes Jaques, â€Å"Poor deer, thou maks’t a testament as worldlings do, giving thy sum of more to that which had too much.† Shakespeare presents Jaques, through dialogue, as the commentator who connects the rather irrelevant death of the stag to his cynical view of the world, this commentating role that Jaques adapts reaffirms our initial impressions of him as an odd man out. He â€Å"weeps† for the deer and seems greatly affected by such a trivial event. Jaques’ view of hunting in Act 2, Scene 1 juxtaposes the celebratory tone in reference to hunting in Act 4, Scene 2: â€Å"Let’s present him to the Duke like a Roman conqueror.† This precarious attitude towards hunting makes us question whether Jaques’ melancholy is merely an affectation. Jaques cannot, however, be classified, in Act 2, Scene 1, as a complete malcontent as Duke Senior desires his company, â€Å"I love to cope him in these sullen fits† and whilst Jaques is separate from the other exiled courtiers in this scene; he is not alienated by them. In this scene he is presented as an odd man out, but only to a certain extent. Paragraph Two – Act 2, Scene 5: In Act 2, Scene 5, Shakespeare use of the simile â€Å"I can suck melancholy out of a song as a weasel sucks eggs.† to show how Jaques relishes in his melancholy, he is almost boasting the fact that he can find melancholy in anything, this furthers our impression of him as an odd man out in this sportive play. Jaques compares himself to a weasel, a disagreeable, sharp toothed animal, out of place in this pastoral idyll; this comparison strongly presents him as an outsider. Jaques’ satirical verse of song gives an alternative view of the courtiers’ situation, he parodies Amiens’ song and by putting his own idiosyncratic twist on it, he is showing himself to be the odd man out, he is not adjusting to the forest as the others have. He calls the courtiers â€Å"gross fools† for leaving the comfort of court for country life, although it was not their choice. He seems to forget that he  is one of the â€Å"fools† that has left his â€Å"wealth and ease† for exiled life in Arden, in this way it could be argued that he is not in fact an odd man out to the extent that he is a complete outsider, rather he is actually part of the ensemble of Duke Senior and the other exiled Lords. Paragraph Three – Act 2, Scene 7: Act 2, Scene 7 is arguably the most important scene of the play for Jaques, in this scene Jaques is presented as being envious of the license of the fool which Touchstone holds, â€Å"I am ambitious for a motely coat† he says that the metaphorical motely coat is his only â€Å"suit† playing on the word â€Å"pursuit†, to have the license of the fool is the only thing he will pursue. Shakespeare uses the simile â€Å"I must have liberty withal, as large a character as the wind to blow on whom I please† to reinforce this ambition to be a commentator. This audacious satire presents him as an odd man out because he wants to separate himself from society and be able to comment and criticise the world around him freely. The 1590’s were a great time of censorship, satire was under threat and Shakespeare takes this opportunity to address the issue that writers should be allowed to use satire. The idea that Jaques wanted to â€Å"cleanse the foul body of th’infected world† would have resonated with the Elizabethan audiences who lived in a corrupt world, under the rule of Queen Elizabeth’s Dictatorial court. However DS is quick to chastise Jaques through badinage, saying that Jaques has been a â€Å"libertine† he suggests that it would be hypocritical for Jaques to attempt to cleanse the world of its’ vices and follies because he is just the same as the rest of us, for he has been a hedonist, this suggests that Jaques is not an odd man out, he attempts to present himself as being a patrician but he is in fact no better than the rest of us. Jaques’ Seven Ages of Man extended metaphor is the longest speech in the entire play; it gives Jaques’ bleak view of life. His very ideas of life are melancholic; the image of the â€Å"mewling and puking† baby is not what comes to the common persons mind when they would think of a baby, showing Jaques to be a contrarian. The entire speech is about the cyclical pattern of loss throughout life, in the beginning we have nothing and anything we gain in life we end up losing anyway. Jaques presents himself as the commentator, commenting on the different stages of life that people aspire to such as that of the lover, he  presents the lover as â€Å"sighing like furnace with a woeful ballad made to his mistress’ eyebrow† he presents the lover as then he satirises the parts of life which should be honourable; he mocks the soldier with his â€Å"bubble reputation† and the corrupt judiciary. As he continues, what he says grows continuously morose, the sibilance in â€Å"Shrunk shank† suggests the muscle wastage in old age; Jaques suggests that life is ultimately about loss. This bleak outlook on life shows Jaques to be a misanthropic odd man out. The way Jaques compares the world to theatre was quite conventional of literature at the time, but it is quite interesting that Shakespeare chose to compare life to a â€Å"history†, with Jaques’ melancholia it may have been more suitable for him to compare life to a tragedy but perhaps Shakespeare is suggesting that Jaques does see that life is a mixture of comedy and tragedy so maybe his view isn’t so unique, maybe he is only an odd man out to some extent. The juxtaposition of the following scene shows that Jaques melancholic view isn’t quite universal, neither Orlando the romantic hero of the play, nor Adam the old man fit their stereotype, Orland is seen as greater than just the lover, he is honourable and shows compassion to Adam and Adam is referred to as a â€Å"venerable burden† he does not fit the scathing analysis of the elderly by Jaques. Through this juxtaposition Jaques is clearly presented as the odd man, he has his own separate view of life, which does not really reflect reality.

Essay on Villains in Much Ado About Nothing and Othello -- comparison

Comparing the Villains in Much Ado About Nothing and Othello    The two villains in Much Ado About Nothing and Othello share much in common, despite their numerous differences. It is evident that Shakespeare framed the second piece of literature to be similar to the first. Although shorter, the plot of   â€Å"Othello† is definitely more complex. The villains play a major part in the novels, and are very much alike in their line of thinking.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The comedy, â€Å"Much Ado About Nothing† depicts the story of a group of high-ranking soldiers who travel through a town called Messina. They had been to the town before, and this time Claudio confesses his love for the governor’s daughter, Hero. Because Leonato is so fond of Claudio, the wedding is set to be a few days away. This gives Don John, Claudio’s bastard brother, a chance to show his true hatred for Claudio. He comes up with a scheme to make Claudio think that Hero is cheating by dressing Margaret in her clothing and perching her near the window with another man. When Claudio sees this, he says that he will humiliate Hero instead of marrying her.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The next day Claudio does exactly as he had said, degrading Hero in front of all her family and friends. Because she did not cheat on him, she did not expect that kind of reaction. She is so dejected that she faints, and everyone assumes she is dead. Eventually Borrachio is overheard talking about Don John’s plan, and Don John is arrested. Later Claudio learns that Hero is not actually dead, and they are finally married.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Othello†Ã¢â‚¬â„¢... ...io merely humiliated Hero. Iago seeks revenge on Othello for two reasons: he suspects Othello slept with Emilia, and he also despises Othello for choosing Cassio as lieutenant instead of him. One final and resounding difference between Don John and Iago has to do with the past of each character. Shakespeare portrays Iago as an intelligent and sometimes caring character until Othello supposedly wrongs him. On the other hand, Don John has more of an evil aura about him, and shows his hatred for Claudio right from the start.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Overall, the characters of Don John and Iago are very similar, although the latter is much more intelligent and complex. These two men are what draw the reader’s attention to the novel, and share so much in common that the two seemingly unrelated works are read in tandem constantly.

Arts and Sciences essay Essay

â€Å"To what extent does the subjective nature of perception act as an advantage for artists and an obstacle that is to be overcome by scientists?†Ã‚  In the theory of knowledge, there are four ways of knowing: perception, reasoning, language and emotion. The central focus is on perception which is fundamentally about using one or more of the five senses to gain knowledge. There are several areas of knowledge such as the arts, sciences, human sciences, history, mathematics and ethics. However, the two focal areas of knowledge are the arts and sciences. A science is an area of knowledge where the scientific method is employed through formulating a hypothesis, constructing a method and drawing a scientific conclusion from the results. The arts are completely different on the other hand. It accentuates the importance of using one’s imagination and expressing emotions through an aesthetically pleasing medium be it visual arts, drama, dance, music or literature. Perception is known to be very subjective which means that different individuals can perceive and interpret the same object in a different manner. What may be deduced by someone may not be the same as the conclusion that another person has drawn. The subjective nature of perception has been known to obscure the nature of science and at the same time, work well for artists. Despite certain exceptions, the subjective nature of sense perception can be viewed as a substantial advantage for artists but it can be a hindrance for scientists. Perception is known to be very subjective regardless of the sense because different people have different abilities and tastes. We know perception is subjective because one person might perceive something different from his/her acquaintance. For instance, in the movie A Beautiful Mind, the protagonist Nash has taken drugs therefore he hallucinates. Whilst he sees images of his past, his family and friends are not able to see or hear those images therefore Nash’s perception has been substantially deceived. This shows that the perception is skewed towards one viewpoint because people have different abilities to see and hear different things. Another reason why perception may be subjective is because different individuals have different tastes and this can formulate differing opinions about a particular topic. For example, a Middle Eastern person, who is not very accustomed to spicy food, might find jalapenos very spicy because of the amount of heat in jalapeno however an Indian may find it insufficiently spicy because they eat much spicier food at home. Across the world, different people have contrasting tastes therefore this makes the nature of perception even more subjective. However, there are counter claims which contravene with this knowledge issue. For instance, when it comes to color, almost everyone can agree on one standpoint. For example, everyone can safely say that the sky is blue including the color blind people because they only struggle perceiving the colors red and green. This shows that perception is sometimes objective. There are some other examples that apply to the different senses besides eyesight. For example, coffee without any sugar is very bitter and almost all, if not all people can agree on the fact that sugarless coffee is bitter. This shows that there are some aspects of this world where people’s views about a particular object are the same no regardless of where they originate from. This means they acquire the same knowledge. However, the fact still remains that perception can sometimes be subjective because not too many people would interpret an object in the same manner due to differences in tastes, abilities and cultural perspectives. Moreover, we know that the subjective nature of perception can hamper a scientist from gaining correct knowledge about the sciences. For example, according to what we cover in the chemistry syllabus, the atom is composed of protons, neutrons, electrons, electron shells and orbitals. However, these subatomic particles are so infinitesimally small to the extent that no one can be able to see them, not even with the aid of a microscope. This can pose a major problem for scientists because it hampers with their knowledge of atomic chemistry. It also ignites doubts about whether claims about the atom are correct or not. There are many experiments to find out what exists within an atom but they are all different, thus substantiating the subjective nature of perception. However, this can prove to be an invalid argument because different people interpret different phenomena differently. In this case, even though all the people would struggle to see the subatomic particles, some people would more easily find evidence of atomic structures. Acids are another example which substantiates the subjectivity of perception. Orange contains an acid called citric acid which has a high pH and is therefore a weak acid.

Childrens’ Functional Health Assessment Essay

Short Answer Questions Address the following based on the above assessment findings. Expected answers will be 1-2 paragraphs in length. Cite and reference outside sources used. 1) Compare and contrast identified similarities as well as differences in expected assessment across the childhood age groups. As a child moves from being a toddler through preschool to school-aged, they are faced with many challenges to overcome. Development growth, which is subject to the child’s environment and sphere of influential people and pressures in their lives, is directly shaped and guided by their family’s culture, religion and value/belief system. The differences are seen in how each developmental phase interacts and responds within each health assessment pattern. The toddler and preschool child need more structure and routine, whether it’s brushing their teeth, eating or bedtime rituals. School-aged children take the values and learned behaviors of being a toddler and build upon them as they move toward building their own self-concept and sense of identity. There are similarities as the children strive for autonomy and the ability to express themselves verbally. As the child continues to learn, they will develop an understanding of good behaviors and bad behaviors. Play continues to be the primary activity for preschoolers as well as for toddlers. Preschoolers venture farther from home than toddlers do and many of their activities involve other children and involve modeling behavior. Pre-schoolers prolong bedtime routines more often than the toddler. They respond more maturely to stress than do toddlers. The preschooler has a longer and more rigid bedtime ritual than the toddler. School-age children, unlike toddlers and preschoolers experience few difficulties with going to bed (Edelman & Mandle, 2010). 2) Summarize how a nurse would handle physical assessments, examinations, education, and communication differently with children versus adults. Consider spirituality and cultural differences in your answer. According to Javis (2012), children should be treated as equal partners in the health care triad. Nurses should include the child in the introductory stage of the interview. When dealing the toddler and preschooler, the nurse should interact with the caregiver first, giving the child the opportunity to see the nurse’s interaction with their caregiver. This allows the child to see that the caregiver has accepted and trusts the nurse. For the toddler and the preschooler, the parent will be providing most, if not all of the health history. With the pre-school-age population, they may be the sole source of important data to the history (Jarvis, 2012). Strategies that the nurse might incorporate include awareness of the various developmental stages that children go through. When performing a physical assessment, toddlers and preschoolers should sit on their parents laps while school-age should sit on a Big boys or Big girls examining bed; nurse should be at an eye level maintain privacy, and should use for praise cooperation. When talking to the child and explaining concepts the nurse should use simple language that the child can understand. The nurse should allow the child to hold instruments, like a stethoscope, during the physical exam to help them feel like they are involved in their own care. Sharing reading materials or media to look at can help divert their attention away from the nurse (Jarvis, 2012). References Edelman, L. & Mandle, L. (2010). Health Promotion Throughout the Life Span (7th ed). Retrieved from https://pageburstls.elsevier.com. Physical Examination & Health Assessment 6thed. St. Louis, MI: Mosby. Retrieved from https://pageburstls.elsevier.com

Do you think that moving abroad for better jobs or study is good. Essays

Do you think that moving abroad for better jobs or study is good. Essays Do you think that moving abroad for better jobs or study is good. Essay Do you think that moving abroad for better jobs or study is good. Essay Although the population of our earth grows tremendously, our world becomes smaller. Threw increasing globalisation countries and nations grow to be more and more integrated culturally, economically, technically. There are diverse international agreements, which support this process. EIJ is an example of a union of countries witch removed most of the political and economical barriers for its citizens to make their free choice for the member country to study or to work in. Its new east European members are those who use this opportunity more frequent. There are everal advantages of studying and working abroad, for single people as well for the countries and the whole world. Firstly, international resources are maintained better this way, knowledge spreads faster, qualification and employability increases all over the world. For example, students from India or China, who study in UK or US, often get much higher level of education than in their home country. Working abroad, they expand their knowledge and skills, which may be useful for their country in case they come back. On the other side, this could become stimuli to the countries to try to mprove their own attractiveness for their citizens, to be more open and free. Secondly, people learn this way to understand each other better. The more international the world is, the less the danger of hostility and new war. It is difficult to shot your former classmates or colleagues. Finally, people from poor or developing counties get a possibility to improve their own lives as well as the lives of their loved. They mostly have access to the educational and health system of the host country. They also have an opportunity to sent money to their loved at home and in the poor ountries this fact could make a significant impact to their economy. On the other side, there are several disadvantages of leaving the country of ones birth. Firstly, moving abroad of gifted, young and strong makes their motherland weaker, as we see on the example of Russia. Moscow University almost lost its world leading school in mathematics and physics in teaching and research. Secondly, since the world becomes more homogenous, the national cultures loose their complexity and depth and sometimes the international features turn to be Just ridicules impoverishment ft he home culture and language. We see this on the example of stupid English neologisms in German and Russian languages. Finally, people who leave their home often experience enormous psychological pressure, loneliness and anxiety, which is a heavy burden oft their freedom. Analyzing both sides of the medal, we see, that moving abroad could be a new chance and new way to self-development, but also a very difficult and challenging decision. Do you think that moving abroad for better jobs or study is good. By lara_in_london

The Cherokee Assimilation

The Cherokee Assimilation Free Online Research Papers I am part of the great Cherokee nation; my people lived throughout the great lands east of the Mississippi. My people lived on these lands peacefully for hundreds of years, we were not a nomadic people, and we had stationary homes, raised crops, tended cattle and raised our families. I wish to tell you a story of how my people were tricked, devastated and nearly destroyed by the white man’s government and greed, and my peoples walk along ‘The Trail of Tears’, according to, African in America, (n.d.), â€Å"In 1833, a small fraction agreed to sign a removal treaty of New Echota. The leaders of this group were not the recognized leaders of the Cherokee Nation and of 15,000 Cherokee-led by Chief John Ross-signed a petition in protest. The Supreme Court ignored their demands and ratified the treaty in 1836.† (p.5, para.3). The white government did not care that my people did not wish to leave our lands. My people were given two years to leave on their own; those who did not were forced out of their homes by thousands of troops. My people were not allowed to gather anything, but forced to leave with only the clothes on their backs. At that time 16,000 of my people were forced from their lands into holding areas. These so called holding areas where my people were held before being moved again were not fit for any man. According to Golden (2001), â€Å"Holding areas contained the Cherokee until they could be moved to one of the specialty forts further north. With minimum facilities the forts were little more than rat-infested prisons for these Cherokee.† (p. 2, para.3). My people were forced to live in these in human conditions for months until the government was ready to move them again. In these holding areas my people suffered the first deaths of thousands that would die during this forced migration to the new Indian Territory which is now in Oklahoma. From the second stage of forts where my people were placed, the terrifying march began and was rightfully named, ‘The Trail of Tears’. This route according to Golden (2001), â€Å"began at the Cherokee agency near Rattlesnake Springs and headed northwest to the vicinity of Nashville, Tennessee, then to Hopkinsville, Kentucky. From here the Cherokee headed to a crossing of the Ohio just northwest of the confluence of the Tennessee River. From here the route Cherokee moved southwest, across the Mississippi, near Cape Giradeu, from here the route headed south-southwest across the Ozark Plateau to the Oklahoma Territory.† (p.2, para.6). My people walked for thousands of miles, lead like cattle with no regard to their health or comforts. Along this horrible march 4,000 of my people died, from, hunger, disease, and exposure, the first of my people to die were the old, sick, weak and children, dropping off one by one, left along the trail, my people unable to tend to them as our customs required, as they were continually pushed forward. Fewer of my people would have suffered and died if they had been allowed to move through white settlements, but because of the fears of the settlements my people were forced time and time again to go around these settlements, sometimes miles out of the way. According to Golden (2001), â€Å"For example at Cape, Giradeu, Missouri, the Cherokee had been fording the Mississippi at one point near downtown. City fathers, who were unhappy with the long lines of Indians passing through town asked that they cross two miles north, at a more difficult crossing known as Moccasin Springs.† (p.3, para. 2). Many of my people died during the crossing of an ice covered river there, this would not have happened if the settlers had allowed my people pass through town. Once my people reached the new Indian Territory in Oklahoma worn weary and beaten down, we thought our troubles were over, that we could begin our lives as a nation again, but we were wrong. The government decided that in order to be accepted by the white settlers my people needed to be taught how to be ‘civilized’, and purposed a six step plan to do this. According to Remini (2010), â€Å"they presumed that once the Indians adopted the practice of private property, built homes, farmed, educated their children, and embraced Christianity, these Native Americans would win acceptance from the white Americans.† (p.2). my people had all of this minus Christianity; we had homes, taught our children, and had a government of our own. But in order to be accepted my people had to assimilate into the white man’s ways. References Golden, R. (2001). The Trail of Tears, Our Georgia History (p. 2, 3.) http://ourgeorgiahistory.com/indians/cherokee/trail_of_tears.html Judgment Day, (n.d.) African in America (p.2) pbs.org/wgbh/aia/part4/4p2959.html Remini, R. (2010, March). Five Civilized Tribes. Wikipedia, The Free Encyclopedia, (p.2), http://en.wikipedia.org/wiki/Five_Civilized_Tribes Research Papers on The Cherokee Assimilation19 Century Society: A Deeply Divided EraQuebec and CanadaAppeasement Policy Towards the Outbreak of World War 2Twilight of the UAWWhere Wild and West MeetNever Been Kicked Out of a Place This NiceThe Spring and AutumnThe Hockey GameBringing Democracy to AfricaAssess the importance of Nationalism 1815-1850 Europe

Congratulations to the MCA award winners - Emphasis

Congratulations to the MCA award winners Congratulations to the MCA award winners Congratulations to all the winners at the MCA Awards Dinner 2012, which was recently held at the Hilton Hotel in Park Lane, London. The Platinum Award winner was PA Consulting, for its work with the Ministry of Defence to improve protection against explosive devices, which is now saving lives in Afghanistan. Emphasis sponsored the Customer Engagement award, which went to Transform (pictured here with Emphasis CEO Rob Ashton), for its work with Argos. Transform gave the high-street retailer a new strategy that brought it closer to its customers through texts and its own TV channel. We were delighted to entertain guests from Boxwood, Ernst Young, Grant Thornton, Marks Spencer and Nabarro at our table, and look forward to seeing you all again soon. For the full list of winners, click here.

Are Cell Phones Hazardous to Human Health Essay

Are Cell Phones Hazardous to Human Health - Essay Example In today’s world mobile phones has become a necessity. It is an inevitable truth that the mobile phone industry has taken everyone by a storm. The cell phones technology has been around for a long period of time, but it has only been the last fifteen years or so that it has been completely integrated into our lives to change the way we communicate with each other forever. The advancement of cell phones changed the entire social rules of human interactions. It has become so much a part of our lives that it is now impossible to live without a cell phone. It has indeed revolutionized the way we communicate with each other as talking to loved ones is now just a touch of our finger tips. Cell phone users increase rapidly and as of 2010, there were more than 303 million subscribers to cell phone service in the United States according to Cellular Telecommunications and Internet Association. It is beyond doubt that cell phones make our life more convenient, but behind these impressive gadgets we have a negative health impact which could be harmful for human beings. The issue of cell phones has been a long debated one and the phone radiation is still being questioned today. The effect of cell phone radiations and other related hazardous disease is the subject of hot topic debates these days due to the enormous increase in cell phone usage all over the world. Even though cell phones are very useful in today’s global world, several studies have suggested that continued usage of cell phones exposed human to electromagnetic fields which are associated with an elevated risks of cancer and other diseases. The issue of the harmfulness of cell phones is still questioned and many people also claimed that cell phones are not harmful to humans. People, who are of the view that cell phones are not dangerous to human beings, emphasized the fact that the negative impact of cell phones is just a myth created by the media. Many researchers have also claimed that cell phon es are not linked to cancer and that it is not dangerous to human health. â€Å"Using cell phones doesn't increase children's cancer risk, according to a new study, the latest in a series of papers that find no link between the phones and brain tumors† (Szabo, 2011). According to the Journal of the National Cancer Institute, children who used cell phones were not more vulnerable to develop brain tumor as compared to children who do not used cell phones. "Scientific evidence has overwhelmingly indicated that wireless devices do not pose a public health risk for adults or children," (Szabo, 2011). Many scientist are of the view that if cell phones are responsible for brain tumors, researchers would find the tumors on the side of the head where children hold their cell phones. But, this is not the case and moreover, scientist also noted that there has been no increase in brain tumors since cell phones were introduced to the mass population in the 1990. However, despite these cla ims, many researchers and scientists are still not convinced that there are no direct link to cell phones and other diseases. Despite the claim that cell phones are not dangerous to human beings, several researchers and scientist are of the view that cell phone are indeed dangerous for human beings. According to a research done by Lionel Bercovitch, cell phones are dangerous to human beings as the surface contains some metals such as nickel which can cause skin dermatitis on the users face. Nickel is considered to be the most common contact allergen. It is used by most of the cell phones manufacturer for accessorizing the phone. According to a research, nickel allergy affects up to 17 percent of women and 3 percent of men. This may be because of the fact that women talked more on cell phones and are likely to purchased more accessorized phones.

Zaras Retailer Company Essay Example | Topics and Well Written Essays - 2000 words

Zaras Retailer Company - Essay Example This paper looks at various operational and expansion strategies that Zara uses in its quest to boost its economic status as well as expand to other parts of the world. These strategies include advertising and marketing, cost of production and strategic partnerships among others. It also looks at the operational management challenges, effects of manufacturing in China on the company’s sustainability and corporate social responsibility and effect of opening a major warehouse outside Spain on its distribution model and local manufacturers. How should Zara’s operation strategy support its expansion strategy? Zara make use of a business model that is vertically integrated retailer in apparel industry, linking customer demand to manufacturing, and linking manufacturing to distribution and to retailing business. It aims at responding to market demands in a quick manner since they are always changing. It can be broken down into three components that include concept, value drivers and capabilities. Its fundamental concept is to maintain design, production, and distribution processes that help it to respond to shifts in consumer demands in a quick manner. Similarly, this company has necessary resources or capabilities to exploit any opportunity that arise. It has tight control over its production processes while at the same time keeping manufacturing and design in-house or sometimes with some strategic partnerships that are located near its headquarters. In addition, it as strategic agreements with various local manufactures; this ensures timely service and delivery. Zara maintains the expansi on and flexibility required to design and produce more than twelve new items each year, thanks to the strategic partnerships and benefits brought forward by the proximity of operational and manufacturing processes (Slack, 2012, p.12). This capability help Zara achieve its expansion strategies as well as its expedited response to consumer demand. Value drivers ensure huge returns of benefits to all stakeholders. Zara has outstanding financial performance, which is a clear indication of its success. For instance, it tripled its corporate profit between 1996 and 2000. Likewise, the company has high level of brad recognition and customer loyalty; hence, increasing the number of customer that buys its products in an enormous manner (Mihm, 2010, p.15). This has further boosted its expansion strategy in most parts of the world. Operational strategies Speed It quickly responds to the demands of its target customers, who are mostly the young city dwellers who are always conscious of fashion. According to Cunningham & Harney (2012, p.67), this strategy helps Zara to time fashion trends and strike whenever a trend is hot; hence, it is never stuck with inventory when it dies off. Its ability to market in product is far is better than that of its competitors; hence, it is able to expand to other locations at a high rate. Its speed provides additional value to customers, stores, and stakeholders in the process of producing affordable fashions at affordable prices (Cunningham et al., 2012, p.89). Decentralized decision making and product development Zara is centralized by a group of commercials that are chiefly

BB Furniture Launches New Fire Resistant Products Essay

BB Furniture Launches New Fire Resistant Products - Essay Example BB Furniture Co., Ltd., shall also be promoting its corporate image by sponsoring fire emergency training programs of the departmnent in commercial and domestic settings taking advantage of the chance to build awareness about the fire-resistant products of the company. Hong Kong Fire Services Director Kwok Jing-keung acknowledged in his 2004 message that (Jing-keung, 2004) that the government's budgetary constraints continued to pose serious challenge although he admonished not to compromise the department's service standards. He outlined an alternative to trim expenditure and enhance cost-effectiveness as new fire-fighting appliances and equipment were procured as well as strengthening efficiency through fire-fighting programmes and rescue and risk management. He also noted over 65,000 volunteers from the community while leaders were appointed as Honorary Presidents for the Fire Safety Ambassador Clubs in local districts as early as 2005. fatalities in fires between the same period: 66 recorded deaths in 1996, 47 in 1997, 14 in 1998, 29 in 1999, and 20 in 2000. Likewise, there were 32 recorded deaths in 2001, 25 in 2002, 25 in 2003, 9 in 2004 and 15 in 2005. Injuries in fires are 618 in 2000, 468 in 2001, 515 in 2002, 434 in 2003, 451 in 2004 and 367 in 2005. The report also indicated various classification of fire emergencies that occurred between 2004 and 2005 (please see Appendix). All these data point out to the fact the fire accidents actually occur and frequency cannot be predetermined as well as the place and time it could happen. This makes precaution, proper training and safety campaigns very important. Role of BB Furniture As fire-resistant furniture, BB Furniture products shall serve as fire-retardant whenever is used in domestic, institutional or commercial settings as in school, church, businesses, among other places where people or the public gather. BB Furniture, in its public relations campaign as sponsor for fire safety training and mass awareness campaign

Read the article, then provide a critical review of the article, Assignment

Read the article, then provide a critical review of the article, summarize the article and provide your critical interpretation of the article - Assignment Example Unproven recent house bubbles and low-interest rates have brought about froth in house markets and result in a financial instability. The task remains for central banks to maintain a balance between igniting another house price bubbles and a need to raise economic status from the ground. Riksbank also experienced the dilemma. Fluctuations of the house prices and their effects on real outcomes of the economy, households spending, health of financial intermediaries and the mortgage borrowing have been re-examined majorly on their sources. Macroeconomics has recently questioned the role of the housing finance and also the implication of house price and monetary policy on house price fluctuations. Data from such long history has been collected, the first covers non-financial businesses for 17 economies, disaggregated bank credit data and real estate lending. The second data covers 14 to 17 economies unearthed long-run house prices from 1870-2012. Policy trilemma of international macroeconomic is used, to provide sources of exogenous variation in domestic monetary conditions and perturbations of domestic interest rates. Also to estimate the impact of monetary conditions on real estate on house prices an instrument variable, IV strategy, was used (Jorda, Schularick & Taylor 5). Trilemma is used to identify perturbations of domestic interest rates that are unrelated to domestic economic conditions. Only one or two of the three trilemma policies will be selected, capital mobility, fixed exchange rates or monetary policy. Exogenous fluctuations effects on the link between mortgage credit price on house price busts and booms are measured using strategy IV. Trilemma when measuring exchange rates uses a base year of some country such as the U.S that does not take into consideration other economies when formulating their foreign monetary policy choices. As a result of the

The Worlds Water Supply Essay Example | Topics and Well Written Essays - 1250 words

The Worlds Water Supply - Essay Example Will human have ample potable drinking water? What will be the effect of changes in water supply in the world food supply? These are some of the concerns this research aims to address together with present the current trends and future prediction of the world’s water supply. World’s water can be divided into two main classifications, namely salt water and fresh water. Majority of the world’s water supply is salt water, which comprises 97.5 percent of the total world’s water. Table 1 illustrates the classifications of water. Only the freshwater are usable by human and 70% of the fresh water in the glaciers and unusable. Table 2 shows the usage of the fresh water in the world. Evidently, majority of the exploitable water supply is used in agriculture, which includes irrigation and other food production process. However, most studies do not include possible water shortage in their analysis of food shortages (Seckler and Seckler, 1998). This is an alarming concern. Water is needed in the production of food, such as irrigation for the crops and other staple foods. Without factoring in water shortage to the current projection of food shortage, different scholars are already worried with the results, what more if they include water shortage in the projection. Table 3 gives an idea about the access to potable water and proper sanitation. In addition to this figures, Simonic (2002) and World Health Organization assessed that more or less 1.1 billion individuals in third world countries has no capacity to obtain or cannot have healthy drinkable water. While 2.4 billion of the world population is does not have ample water for sanitation (WHO, 2002). Moreover, 1.8 million individuals, of whom 90% are children below five years of age, die each year due to water-related cases. Another alarming concern is pointed out by the study of Jenerette and Larsen (2006) which argues that guaranteeing enough water supplies to more than 50 percent of the

Read the article, then provide a critical review of the article, Assignment

Read the article, then provide a critical review of the article, summarize the article and provide your critical interpretation of the article - Assignment Example Unproven recent house bubbles and low-interest rates have brought about froth in house markets and result in a financial instability. The task remains for central banks to maintain a balance between igniting another house price bubbles and a need to raise economic status from the ground. Riksbank also experienced the dilemma. Fluctuations of the house prices and their effects on real outcomes of the economy, households spending, health of financial intermediaries and the mortgage borrowing have been re-examined majorly on their sources. Macroeconomics has recently questioned the role of the housing finance and also the implication of house price and monetary policy on house price fluctuations. Data from such long history has been collected, the first covers non-financial businesses for 17 economies, disaggregated bank credit data and real estate lending. The second data covers 14 to 17 economies unearthed long-run house prices from 1870-2012. Policy trilemma of international macroeconomic is used, to provide sources of exogenous variation in domestic monetary conditions and perturbations of domestic interest rates. Also to estimate the impact of monetary conditions on real estate on house prices an instrument variable, IV strategy, was used (Jorda, Schularick & Taylor 5). Trilemma is used to identify perturbations of domestic interest rates that are unrelated to domestic economic conditions. Only one or two of the three trilemma policies will be selected, capital mobility, fixed exchange rates or monetary policy. Exogenous fluctuations effects on the link between mortgage credit price on house price busts and booms are measured using strategy IV. Trilemma when measuring exchange rates uses a base year of some country such as the U.S that does not take into consideration other economies when formulating their foreign monetary policy choices. As a result of the

Principles of Human Resource Management Essay Example | Topics and Well Written Essays - 2000 words

Principles of Human Resource Management - Essay Example There are some factors that work in the Company’s favor. (a) It has a solid, established reputation in the locality and has been in existence for fifty years. Since the firm offers accounting services where an old and established firm is always preferred, it is likely that the reputable nature of the firm will be a strong basis to not only attract new business, but also top notch candidates to serve with the firm. (b) With rising prices and tough living conditions in nearby London, the Company has a great opportunity to attract qualified candidates who are looking for better and less expensive living conditions and who prefer a more spacious environment. However, there are several weakness in the current manner of operations in regard to Human resource management. (a) The firm does not appear to have realized the importance of Human Resources in enhancing the firm’s business, as evidenced by the fact that there is no human resource department, other than the involvement of one of the partner in managing payroll and pension issues. No other form of coordination exists in this department. Other professional firms like AccountCo have a well defined HR Management, because professional accountancy is being identified as the sphere with the strongest demand for accountants. In addition to pension schemes offered at AccountCo, other firms are also offering their employees performance related bonuses and other incentives. Private medical health insurance is offered by these companies and cash in lieu of other perks such as a Company car and other incentives. Additionally, several companies are also providing for paternity and maternity benefits such as additional leave and crà ¨che facilities for young children. Flexibility in working hours is a notable feature of the new accounting environment, in view of the increasing use of technology and the Internet in all work applications. While AccountCo

Executive Branch Essay Example for Free

Executive Branch Essay The executive branch is the most powerful branch of government. The executive branch makes the president commander in chief. It also gives the president the role of economic leader. And he/she can also make executive orders that have the force of law. These are just some of the many roles that make the executive branch the most powerful branch of government. When the president has the role of commander in chief he/she is given the power to use force to back up our foreign policy. They are in charge of the army, navy, air force, marines, and the coast guard. The top commanders of all of these branches of service are subordinate to the president. The president is also our economic leader. He/She deals with unemployment, rising prices, high taxes and more. When voted into office the president is expected to care of these issues. One key task the president must accomplish each year is to plan the federal government’s budget too. Last but not least, the president has the role of chief executive. He can make an executive order, which has the force of law. During his presidency, Harry S. Truman had to use an executive order in 1948 to integrate armed forces. The president also has the power to grant pardons. A pardon is a declaration of forgiveness and freedom from punishment. The president has many roles to help keep our country in order. From commander in chief, economic leader, and chief executive he/she helps everything run as smoothly as possible. The executive branch is by far the most powerful branch of government, because it helps keep our country out of trouble and copasetic.

Examining methods for allocating overhead costs

Examining methods for allocating overhead costs Overhead cost is an ongoing  expense  of operating a business and is usually used to group expenses that are necessary to the continued functioning of the business, but cannot be immediately associated with the products/services being offered as in the costs do not directly generate  profits. Overhead cost includes indirect product cost or indirect cost of responsibility centre. Indirect product cost is known as manufacturing overhead whereas indirect cost of responsibility centre is known as non-manufacturing cost. Manufacturing overhead is those manufacturing costs that are incurred to a variety of products. It cannot be traced to individual products like depreciation and insurance of manufacturing equipment, cost of occupying, managing and maintaining a production facility. Manufacturing overhead is the cost that could be traced to individual product but it is not worth the trouble to like cost of lubricants and glue used. Manufacturing overhead also include cost that is more appropriately to be treated as cost of all outputs like overtime premium, cost of idle time, utilities cost. Non-manufacturing cost includes customer service, marketing and research development cost. ALLOCATING OVERHEAD COSTS Normally, only manufacturing overhead is allocated to products. However, depending on the industry the business is in and to obtain more comprehensive estimates of product cost, management accountant may allocate non-manufacturing cost to products. One example is Apple Co. with high research development cost, to obtain accurate product costing, they allocate part of the research development cost to product cost. ABSORPTION COSTING Production overhead, or usually refer to as manufacturing overhead, is recovered by absorbing them into the cost of a product. This process is known as absorption costing. Absorption costing means that all of the manufacturing costs are  absorbed  by the units produced. In other words, the cost of a finished unit in inventory will include direct materials, direct labor, and both variable  and  fixed manufacturing overhead. As a result, absorption costing is also referred to as full costing or the full absorption method. Absorption costing is often contrasted with variable costing or direct costing. The fixed manufacturing overhead costs are not allocated or assigned to (not absorbed by) the products manufactured under variable or direct costing. Variable costing is often useful for managements decision-making. However, absorption costing is often required for external financial reporting and for income tax reporting. Absorption costing includes 3 stages, namely apportionment of overheads, reapportionment or allocation of service (non-production) cost centre overheads and also absorption of overhead. For apportionment of overheads, there are no hard and fast rules for which basis of apportionment to use except that whichever method is used to apportion overheads, it must be fair. Unlike direct cost, indirect cost is usually allocated to cost objects and is not directly traced to cost objects. Cost object is defined as item that is assigned separate measure of cost. To facilitate allocation of overhead cost, overhead cost that have common allocation base is pooled together and is known as cost pool. For each cost pool, bases of apportionment are chosen. Bases of apportionment are some factors or variables that allow us to allocate costs in a cost pool to cost objects. The selection of the base of apportionment should be on causal-and-effects grounds, which mean it should be a cost driver. Some examples of bases of apportionment include floor area, net book value of fixed assets and number of employees. Floor area is usually used for rent and rates overhead. It is assumed that the greater the floor space occupied by the production centers, the more rent, cleaning and electricity usage are consumed. Net book value of fixed assets is used for depreciation and insurance of machinery. It is based on the assumption that Number of employees is used for canteen cost. The assumption is when the number of employees increases, the canteen cost will increase. Example: ABC Ltd has two production departments (Assembly and Finishing) and two service departments (Maintenance and Canteen). The following are budgeted costs for the next period: The second stage of absorption costing is reapportionment or allocation of service cost centre costs overhead to production cost centers. Service cost centers (departments) are not directly involved in making products. Therefore the fixed production overheads of service cost centers must be shared out between the production cost centers using suitable basis. Examples of service cost centers or also referred to as support department cost centers include maintenance department, payroll department, stores and canteen. In contrast to operating or production department which engages in production of the products and directly adds value to a product or service, support or service department provides the service that assist and complements the smooth functioning of the production departments in the company. Methods of allocating support or service department cost to production department include direct method, step-down method and reciprocal method. DIRECT METHOD The  direct method  is the most widely-used method where it allocates each service departments total costs directly to the production departments. It ignores the fact that service departments may also provide services to other service departments. Under this method, there is no interaction between service departments prior to allocation. Example: Machining and Assembly are the only production departments that used the services of the Human Resources Department in March. Costs from Human Resources are allocated based on the number of new hires. Machining hired seven employees in March and Assembly hired three employees. Human Resources incurred total costs of RM93, 000 in March. Allocation of H.R. Department costs to Machining:70% of RM 93,000 = RM 65,100 Allocation of H.R. Department costs to Assembly:30% of RM 93,000 = RM 27,900 No information is necessary about whether any service departments utilized services of the Human Resources Department is the characteristic feature of the direct method. It does not take account whether no other service department hired anybody, or whether three other service departments each hired five employees (implying that more than 50% of the hiring occurred in the service departments). Service department to service department services are ignored, and no costs are allocated from one service department to another when using the direct method. STEP-DOWN METHOD Thestep-down methodor known as sequential method allocates the costs of some service departments to other service departments. However, once a service departments costs have been allocated, no subsequent costs are allocated back to it. The choice of which department to start with is very important. The sequence in which the service departments are allocated usually effects the ultimate allocation of costs to the production departments, in that some production departments gain and some lose when the sequence is changed. Hence, production department managers usually prefer over the sequence. The most defensible sequence is to start with the service department that provides the highest percentage of its total services to other service departments, or the service department with the highest costs, or the service department that provides services to the most number of service departments, or some similar criterion. Example: Human Resources (H.R.), Data Processing (D.P.), and Risk Management (R.M.) provide services to the Machining and Assembly production departments, and in some cases, the service departments also provide services to each other: The amounts in the far left column are the costs incurred by each service department. Any services that a department provides to itself are ignored, so the intersection of the row and column for each service department shows zero. The rows sum to 100%, so that all services provided by each service department are charged out. The company decides to allocate the costs of Human Resources first, because it provides services to two other service departments, and provides a greater percentage of its services to other service departments. However, a case could be made to allocate Data Processing first, because it has greater total costs than either of the other two service departments. In any case, the company decides to allocate Data Processing second. In the table below, the row for each service department allocates the total costs in that department (the original costs incurred by the department plus any costs allocated to it from the previous allocation of other service departments) to the production departments as well as to any service departments that have not yet been allocated. After the first service department has been allocated, in order to derive the percentages to apply to the production departments and any remaining service departments, it is necessary to normalize these percentages so that they sum to 100%. For example, after H.R. has been allocated, no costs from D.P. can be allocated back to H.R. The percentages for the remaining service and production departments sum to 92% (7% + 30% + 55%), not 100%. Therefore, these percentages are normalized as follows: For example, in the table above, 59.78% of RM136,000 (= RM 81,304) is allocated to Assembly, not 55%. The characteristic feature of the step-down method is that once the costs of a service department have been allocated, no costs are allocated back to that service department. As can be seen by adding RM 105,522 and RM 134,478, all RM 240,000 incurred by the service departments are ultimately allocated to the two production departments. The intermediate allocations from service department to service department improve the accuracy of those final allocations. RECIPROCAL METHOD Thereciprocal method is the most accurate among the three methods for allocating service department costs. It is because it recognizes reciprocal services among service departments. However, it is also the most complicated method, because it requires solving a set of simultaneous linear equations. Using the data from the step-down method example, the simultaneous equations are: H.R. =RM80,000 + (0.08 x D.P.) D.P. =RM 120,000 + (0.20 x H.R.) R.M. = RM40,000 + (0.10 x H.R.) + (0.07 x D.P.) Where the variables H.R., D.P. and R.M. represent the total costs to allocate from each of these service departments. For example, Human Resources receive services from Data Processing, but not from Risk Management. 8% of the services that Data Processing provides, it provides to Human Resources. Therefore, the total costs allocated from Human Resources should include not only the RM 80,000 incurred in that department, but also 8% of the costs incurred by Data Processing. Solving for the three unknowns (which can be performed using spreadsheet software): To illustrate the derivation of the amounts in this table, the RM36,423 that is allocated from Human Resources to Machining is 40% of H.R.s total cost of RM 91,057. DIFFERENCES BETWEEN METHODS AND PROBLEMS USING THE METHODS Direct method allocates support cost only to operational departments and there in no interaction between support departments prior to allocation. On the other hand, step down method allocates support costs to other support departments and to operating departments that partially recognizes the mutual services provided among all support departments. Under this method, there is one-way interaction between support departments prior to allocation. Reciprocal method allocates support department costs to operating departments by fully recognizing the mutual services provided among all support departments. It is full two-way Interaction between support departments prior to allocation. Direct, step-down and reciprocal methods of support department cost allocation gave slightly different total overhead cost and overhead rates for each production department. It is because of the different recognition that each method gives to support relationships. The direct method does not recognize any relationships that exist between support departments whereas step-down method gives only partial recognition to these relationships. Reciprocal method gives the most accurate results when allocating of multiple service departments costs to operating departments. The power of reciprocal method over other methods (direct method, step-down method) lies in its considering the mutual services provided among all service departments which means the costs of service departments are allocated to each service department (except the service provider) besides operating departments. However the application of this more powerful method is rare. It is because it is more complicated than other methods and it requires sophisticated computer aid. Some firms that use ERP software since this method requires additional modification in coding. Therefore most of the companies prefer employing either of direct or step down methods. Reciprocal method considers mutual services provided among all service departments, direct method and step-down method ignore this point. Moreover service department cost used by other service departments are also ignored in direct method. The drawback of direct method is partially reduced by step-down method by following a hierarchy among service departments while considering cost allocation. There is a ranking among service departments as to which department to begin allocation according to different rules which in turn yields different allocation figures. The drawback of step-down method to reciprocal method is that once the cost accumulated in the first in ranking service department is allocated, that department does not take any share from other service departments. Two main rules determine the raking. The first approach considers the number of departments served by the service departments to judge on which service department to begin allocation and which ones to move on. The service department that serves to the highest number of departments is the first department to begin allocation. In case of more than one department serve the highest number of departments, the department with highest accumulated costs is the first in the ranking and so on. The second approach adopts the percentage of service in determining the ranking of service department to begin with and to carry on. The service department with highest percentage of service to other departments is the first in the ranking and so on. In case of more than one department with equal the highest service percentage, the one with higher accumulated costs is set as the first and so on. Lastly reciprocal method or algebraic allocation method (REC) considers all served departments including service departments and operating departments by a service department except the one whose costs are allocated. There is a two way interaction among service departments unlike step-down method. The method yields equations with multiple unknowns which are equal to the number of service departments since the method considers all the costs of the service departments to be allocated. As the number of service departments increase the number of equations with multiple unknowns increase and hence a computer aid is required to solve the equations simultaneously. CONCLUSION Out of the 3 allocation methods to allocate service/ support department cost to production department cost, reciprocal method is said to be the most precise method. It is also the most complicated method as it requires solving a set of simultaneous linear equations. However, direct and step-down methods are simple to compute and easy to understand. Nonetheless, direct method is the most widely used in industry. Direct method allocates each service departments total costs directly to the production departments, and ignores the fact that service departments may also provide services to other service departments. The direct method and step-down method have no advantages over the reciprocal method except for their simplicity, and the step-down method is sometimes not very simple. Nevertheless, the reciprocal method is not widely used. Given advances in computing power, the reciprocal method would seem to be accessible to many companies that are not using it. Presumably, these companies b elieve that the benefits obtained from more accurate service department cost allocations do not justify the costs required to implement the reciprocal method.

Sone Clay and Glass Industry :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  The Stone, Clay, Glass, and Concrete Products Industry generates a broad array of products, primarily through physical modification of mined materials. The industry includes establishments engaged in the manufacturing of flat glass and other glass products, cement, structural clay products, pottery, concrete and gypsum products, cut stone, abrasive and asbestos products, and other products.   Ã‚  Ã‚  Ã‚  Ã‚  Under the Stone, Clay, Glass, and Concrete is the Structural Clay industry which will be the primary focus of the report. Clay consists of the finest-grain particles in sediment, soil, or rock, and a rock or a deposit containing a large component of clay-size material. Clay can be composed of any inorganic materials, such as clay minerals, allophane, quartz, feldspar, zeolites, and iron hydroxides, that possess a sufficiently fine grain size. Along with organic matter, water, and air, clays are one of the four main components of soil. Physical properties of clay include plasticity when wet, the ability to form colloidal suspensions when dispersed in water, and the tendency to clump together (flocculate) and settle out in saline water. Establishments that fall within the Structural Clay Products Industry (SIC code 325) are primarily engaged in using different types of clay and other additives to manufacture brick and structural clay tile, ceramic wall and floor til e, clay firebrick and other heat-resisting products, and clay sewer pipe. The mining of clay used to make structural clay products are not included within SIC code 32.   Ã‚  Ã‚  Ã‚  Ã‚  The U.S. Bureau of Mines categorizes clay into six groups: ball clay; bentonite; common clay and shale; fire clay; fuller's earth; and kaolin. Ball clay is a plastic, white-firing clay that has a high degree of strength as well as plasticity. Principal ball clay markets in 1992 were pottery, floor and wall tile, and sanitary ware. Bentonite is a clay composed mainly of smectite minerals. The three major uses of bentonite in 1992 were drilling mud, foundry sand, and iron ore pelletizing. Common clay and shale contain mixtures of differing proportions of clay, including illite, chlorite, kaolinite, and montmorillonite, plus other nonclay materials. The largest user of these clays is the structural clay products industry, which manufactures brick, drain tile, sewer pipe, conduit tile, glazed tile, and terra cotta. Fire clays can withstand very high temperatures and consist mainly of kaolinite. These clays are used in commercial refractory products such as firebrick a nd block. Fuller's earth, either the attapulgitetype or montmorillonite-type, is used in pet waste absorbents, oil and grease absorbents, and pesticide carriers. Sone Clay and Glass Industry :: essays research papers   Ã‚  Ã‚  Ã‚  Ã‚  The Stone, Clay, Glass, and Concrete Products Industry generates a broad array of products, primarily through physical modification of mined materials. The industry includes establishments engaged in the manufacturing of flat glass and other glass products, cement, structural clay products, pottery, concrete and gypsum products, cut stone, abrasive and asbestos products, and other products.   Ã‚  Ã‚  Ã‚  Ã‚  Under the Stone, Clay, Glass, and Concrete is the Structural Clay industry which will be the primary focus of the report. Clay consists of the finest-grain particles in sediment, soil, or rock, and a rock or a deposit containing a large component of clay-size material. Clay can be composed of any inorganic materials, such as clay minerals, allophane, quartz, feldspar, zeolites, and iron hydroxides, that possess a sufficiently fine grain size. Along with organic matter, water, and air, clays are one of the four main components of soil. Physical properties of clay include plasticity when wet, the ability to form colloidal suspensions when dispersed in water, and the tendency to clump together (flocculate) and settle out in saline water. Establishments that fall within the Structural Clay Products Industry (SIC code 325) are primarily engaged in using different types of clay and other additives to manufacture brick and structural clay tile, ceramic wall and floor til e, clay firebrick and other heat-resisting products, and clay sewer pipe. The mining of clay used to make structural clay products are not included within SIC code 32.   Ã‚  Ã‚  Ã‚  Ã‚  The U.S. Bureau of Mines categorizes clay into six groups: ball clay; bentonite; common clay and shale; fire clay; fuller's earth; and kaolin. Ball clay is a plastic, white-firing clay that has a high degree of strength as well as plasticity. Principal ball clay markets in 1992 were pottery, floor and wall tile, and sanitary ware. Bentonite is a clay composed mainly of smectite minerals. The three major uses of bentonite in 1992 were drilling mud, foundry sand, and iron ore pelletizing. Common clay and shale contain mixtures of differing proportions of clay, including illite, chlorite, kaolinite, and montmorillonite, plus other nonclay materials. The largest user of these clays is the structural clay products industry, which manufactures brick, drain tile, sewer pipe, conduit tile, glazed tile, and terra cotta. Fire clays can withstand very high temperatures and consist mainly of kaolinite. These clays are used in commercial refractory products such as firebrick a nd block. Fuller's earth, either the attapulgitetype or montmorillonite-type, is used in pet waste absorbents, oil and grease absorbents, and pesticide carriers.

Economics; question and answer Essay

Introduction Question 1 War unrest in Middle East has negatively impacted on the price and quantity of oil in the market. The expectation of war from Syria and Iraq to spread to Middle East countries cause fear of possible shortages of supply as people may possibly do without oil. As a result people will buy more to store in preparation for future shortages. As the demand increases, price of oil goes up as people anticipate war unrest in the near future. When eventually the war sets in oil production is disrupted but people do not demand more since they had enough to cushion the scarcity (Kemp, 2013). In the graph illustration below, assuming the market was initially at the equilibrium. Since scarcity is expected in future people will by more (high demand) to spare for future. As the demand increase from 150 units to 350 units, the price also increases accordingly from $0.25 to $ 0.35. Graphical illustration    Question 2 Car and petro are complimentary good that are consumed together. Taxation on one of the complimentary products greatly influences the price of the other good. The increase in price of one good causes a corresponding decrease in the price of the other good and vice versa. For instance, taxing petrol increase its price, leading to high demand for high fuel efficient cars. Increase in demand for high fuel efficient cars results to increased price and vice versa. On the other hand increase in price for petrol leads to decrease in demand for low fuel efficient cars thus leading to their low price (Dwivedi, 2012). Many thus will buy high fuel efficient cars. Graphical illustration. Question 3 The fact that suppliers cannot sell live chicken directly to consumers coupled with the fear of mass death due to anticipated chicken flu results to high supply in the market. When supply increases beyond demand the price falls down. In addition since the health official are the only buyers a monopolistic competition comes into play since the price for chicken is not control by the market forces of demand and supply (Taylor,   &   Weerapana, 2012). The equilibrium the will shift to the right.    Graphical illustration    Question 4 Price elasticity of demand is the measure of responsive of the quantity demanded of a product to price change with other factors held ( Dwivedi, 2012). Price Elasticity of Demand (PEoD) = percentage change in quantity demanded (%ΔQ) à ·   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   percentage change in price (%ΔP) %ΔQ = 35 -50 / 50 Ãâ€"100 = -30% %ΔP = 8 -6 / 6 Ãâ€"100 = 33.33% Therefore, PEoD = -30 %/ 33.33% = -0.900 As economists we are not interested with the negative sign of our price elasticity of demand and therefore we take the absolute value. Therefore, the price elasticity of demand when price increases from $6 to $ 8 is 0.9. Interpretation. For the above case the demand for the good is price inelastic. This means that the demand for the product does not respond highly ton price changes. As evident in the computation, an increase of price by 33.3 % of the price results to a corresponding decrease of quantity demanded by 30%. The demand thus is not very sensitive to price changes. Question 5(a) Externality is an effect or a cost of the consumer behavior that may not be borne by the consumer but by the society. This mean s that the effects are caused by the consumer but the society bears the consequences. Tobacco smoking is among the activities that cause externalities. For instance narcotic in tobacco is believed to cause lung cancer to smokers. However the external cost of providing medical care to smokers is borne by non-smokers, by smokers and the government. Additionally environmental pollution due to smoking is borne by the family members of the smoker’s friends and even non-smokers strangers. Moreover, smoking has environmental externalities that involve deforestation to create room for tobacco growing.   Agrochemical used in tobacco production also adds to environmental pollution and degradation. Cigarette wastes are common in all cities, sidewalks and around homes. Although majority of these wastes are biodegradable, the filter and plastic wrappers and remain in the environment for long and the consequences of such pollution are felt by the larger society. Question 5(b) The Australian government in its attempt to control and minimize the external costs resulting from tobacco imposes high tax on tobacco. High taxation on tobacco increases the cost and as a result the demand for tobacco decreases. The tax imposed is transferred by producers to the consumers (smokers). When this happens, the demand curve will shift from right to left as indicated in the graph. Question 6 When entry barriers are eliminated in the market huge number of firms enters the industry resulting to excessive supply of commodities. In a market where entry barriers are limited the price of commodities is determined by the market forces since no firm has control over the market. Excessive supply that is created results to low prices of goods and services offered. In response the price the price goes down due to competition from other firm. As a result, the profit that firms were making initially decreases due. Graphical illustration Question 7 Oligopolistic market structures is a type of market where by small number of larger firms control the market jointly. The firms trade in almost similar goods. Oligopolistic firms do not engage in price competetion (Vives, 2001). Basing our argument on the game theory; where the actions one firm depend on those of other firms, it is evident that when for instance one firm lowers its price compared to other firms, customers will be attracted by the lower prices resulting to other firms making economical loss in their operation. In response to this the other will lower their price slighted below the initial firm eventually attracting the customers. The other firms in the market will make loss and eventually respond by making their prices much lower compared to other firms. This process continues until the firms sell at economically a low price that is illustrated by kinked curves (Vives, 2001).There to remain competitive and make profit do not engage in price competition.    Alternatives to price completion Oligopolistic firms compete by using alternative modes such as advertisement, product differentiation and barrier to entry in the market. Oligopolistic firms undertake a vigorous advertisement of their products both in national and international levels. Advertisement is made to make potential customers aware of the existence of the product in the market and the good qualities associated with such good and services (Taylor & Weerapana, 2012). Advertisement is carried out through mass media and product promotion. In addition oligopolistic firms constantly differentiate their products in terms of quality and always struggle to come up with new products design that outshine those of competitors. In the recent era, product differentiation has been enhanced by ever-growing technology and innovation. Since oligopolistic firms compete in almost similar goods and services coming up with new products with good qualities gives a firm advantage over its market rivals. For instance, phones manufacturing firms have constantly developed phone with new applications to remain competitive. Furthermore, the firms create market entry barriers to new firms, a strategy that ensures that the existing share of market. The common market barriers include the patent rights, important government franchises and the existing economies of scale. These are the barriers that ensure the market is not flooded by many firms, which in the end may reduce the existing firms’ share of the market control. References Dwivedi, D. N. (2012). Microeconomics. New Delhi, India: Pearson Education/Dorling   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Kindersley. Kemp, G. (2013). War with Iran: Political, military, and economic consequences. Lanham,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Maryland: Rowman & Littlefield Publishers Taylor, J. B., & Weerapana, A. (2012). Principles of microeconomics. Mason, OH: South-  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Western Cengage Learning Vives, X. (2001). Oligopoly pricing: Old ideas and new tools. Cambridge, Mass. [u.a.: MIT   Ã‚  Ã‚  Ã‚  Ã‚   Press

Bangladeshi Film Industry Essay

Dhallywood, which is a nickname commonly used for film industry in Bangladesh, has had quite an advantage since 1971 as far as facing competition is concerned, but is most probably about to lose it for good. When it was separated from Pakistan, they established a law to protect their film production by excluding and prohibiting Indian films. But this non-competitive situation led to a disastrous state of the industry. They did not innovate nor care about and use new technologies and had fallen into the state of disregard. As a result of lesser films produced every year (ten years ago it was about 100, nowadays it is only sixty and the prognosis are that it will drop even lower), many halls and cinemas have been closed and/or transformed into stores. On one hand film-makers strongly disagree with cancelling the prohibition of Indian films, but on the other hand there are the owners of cinemas who would welcome and appretiate the opportunity to broadcast other films as that would boast their income. General impression is that the current state of film-making industry here is not viable and needs to be revamped. Which could happen by means of cooperating with foreign experts and this way learning and improving one ´s skills, as a Bangladeshi director, Ms Hossain, suggests. All in all, it seems that Bangladeshi original films will not be able to satisfy the demand which is in these days quite extensive and aimed at good-quality products and thus be forced to accept the competition very soon.

Descriptive Paper About Grand Canyon

The great view of the Grand Canyon At the summit of the canyon, I can feel the clouds that are drifting are really closed to me and I can touch the clouds in the sky if I stretch my arms out. The color of sky is various from bright blue to dark blue depending on each individual’s viewpoint. Looking upward, I can see skies splashed with cotton white clouds and the peaks of the canyon are wrapping in clouds. Even though there are clouds a lot in the sky, the sun drawing water is so beautiful. There is also a small plane for tourists who want to enjoy sightseeing the scenery from the sky.The canyons stretch as far as the eyes can see. The canyons that were very deep and steep have a lot of vertical and horizontal stripes and its color is not same each other. The color of canyon is overall brown but the top part of canyon is red, the middle is yellow, and the bottom part seems to be gray or black color. I think the reason the color of the canyon looks different is the sunlight, be cause the sunlight has all different colors of light in it. As the time goes on, I can see more various colors of the canyons. Even shadow of the light also creates beautiful scenes.The view of plunging cliffs also seduces visitors far away. At the bottom of the Grand Canyon, there is a little bit huge boat floating on the river that winds its way through the valley and it seems to move little bit fast. I am gazing down on the liver leaning over the railing and thinking. I could sit and watch the river all day long for admiring the scenery. The sunlight bounced off the river and dazzled me and the canyon casts its sharply defined reflection on the river. I am thinking that the water of the river is so clear I could almost see the gravel on the bottom.Around the river, beautiful trees line the river road. Some tops of canyon are hidden from sight behind lots of trees. However, trees are more located on the bottom of the canyon than the top of it actually and the trees throw long shad ows across the enormous river. The land except for the river on the bottom is covered with all green color because of numerous trees. I am standing drinking in the peaceful landscape at the top of the Grand Canyon, admiring the view and feel my spirit seems to have been purified.I think about myself and set achievable goals with the landscape seen from the top of here. The weather is pretty good to see a view even though there is a cold wind blowing slowly. The sunshine, beautiful scenery, and the sounds of nature make me feel fresh and give energy boost. I can feel complete peace of mind while seeing manifest view. The scenery here looks like monotonous, but the scenery is beautiful beyond all description. I am so engrossed in admiring the view that I lost track of time.

Scientific Investigation Lab Report Example | Topics and Well Written Essays - 500 words

Scientific Investigation - Lab Report Example The steps in the entire experiment protocol include (1) GFP gene construction; (2) gene shuffling and selection; (3) mutant selection; (4) mutant characterization in E. coli; (5) CH) cell expression of GFP; (6) FACS analysis; and, (7) fluorescence spectroscopy. That is, the researchers first synthesized a GFP (green fluorescent protein) gene in an E. coli construct with optimized codon usage. This was further improved using an evolutionary process of recursive cycles of DNA shuffling of the GFP gene, combined with visual selection for the brightest E. Coli colonies. Since red-shifting the excitation maximum makes detection challenging by the naked eye, UV light was used for visual screening. The independent variable in this study is the process used to improve cell fluorescence or GFP in E. coli cells. In particular, the independent variable considered the absence of GFP, the Clontech GFP, the wildtype GFP, the cycle 2 mutant GFP, and the cycle 3 mutant GFP. On the other hand, the dependent variables that were investigated for differences in this study are the fluorescence signals and excitation signals of the E. coli genes. Technically, the control group for this study is the sample with no GFP. However, the three constructs (i.e., wildtype, cycle-2 and cycle-3) were also compared against the pGFP plasmid from Clontech, with a GFP sequence reported by Chalfie et al and contains a Q80R mutation which occurred as a PCR error as well as 24 extra amino acids from the N-terminus of LacZ. Results of the research study confirms the initial hypothesis that the combination of DNA shuffling and high throughput screening would be a powerful tool in optimizing a significant number of commercially important enzymes for which selections do not

Management Accounting Scenarios and Applications Assignment

Management Accounting Scenarios and Applications - Assignment Example In this way, a proper mechanism can be developed which can easily assist the departmental head regarding the cost patterns (Drury, 2006). Variance Analysis Variance Analysis is the next tool which can be used by the departmental heads after the incurrence of actual costs (Drury, 2006). This tool supports the departmental managers as to identify the cost which is actually representing more deviations from the estimated/budgeted/standard cost. Once the cost is identified to have shown deviations, proper investigations should be conducted as to find out the causes of the deviations of that cost. The variance can be either favorable or adverse; however, the departmental heads should investigate both types of variances because at times the favorable variances occur due to using substandard raw materials or other similar issues. By utilizing the above mentioned tools, the departmental heads can easily trace as well as monitor and control the cost patterns of their department. Email 2: The following response is generated to guide Brenda in respect of the equipment to be included in the capital budgeting process: Identification of Cash Flows For any equipment to be included in the capital budgeting process, the first and foremost step of including the particular item is the identification of all possible cash inflows and outflows along with their evaluation (Garrison, 2009). All the equipments have a particular initial outlay followed by the benefits (cash inflows in monitory terms) over its remaining useful life. However, the exact amount of cash inflows to be received is a bit judgmental task and needs careful estimation and forecast. The scenario mentioned in the case, needs a little adjustment as the printing machine to be purchased has a useful life of less than a year. Generally, equipments which are included in the capital budgeting process have a useful life of more than a year and their cash flows are estimated on yearly basis. In this scenario, the situation is a bit different. Here, an adjustment can be made such that a discount factor on monthly basis should be used by Brenda, and the Net Present Value of the printing machine should be calculated on monthly cash flow basis. If the NPV of the printing machine comes in positive figures, then the printing machines should be recommended for the final capital budgeting process. However, in case if the negative figure comes up for NPV, then plan for acquiring the printing machine should be discarded as it is no more feasible for Brenda to exploit the machine in best possible manner (Gupta, 2001). Email 3: Breakeven Quantities This response is presented for Carl’s inquiry regarding the breakeven quantity. Under the existing situation when fuel changes are not added in the cost of the product, the contribution earned is $1.87. However, if the cost of fuel is added, then contribution is decreased to around $1.72. As a result of this change in the cost of the product, the breakeven quant ity to be sold is also changed such that before the increase in the cost, the breakeven quantity is around 445,283 units. However, after the increase in the cost, the breakeven quantity is increased to around 484,116 units. Target Profits Assuming if the company is also interested in earning some profits of let’s say $100,000 then in that case, the company needs to sell some more units so that they can earn this much profit. It can be