Audit framework Essay Example | Topics and Well Written Essays - 5000 words

Audit framework - Essay ExampleOperational audit a review of whatever part of an organizations operating procedures and methods for the purpose of evaluating efficiency and effectiveness. And compliance audit Auditing process is considerably broader than the definition of an audit of historical financial statements and encompasses many attestation and assurance service activities. Definition of auditing is to a fault includes several key words and phrases. In auditing accounting data, the concern is with determining whether recorded info aright reflects the economic events that occurred during the accounting period. Because accounting rules are the criteria for evaluating whether the accounting information is properly recorded, any auditor entangled with these data must alike thoroughly understand those rules.To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. development can and does ta ke many forms. Auditors routinely perform audits of quantifiable information, including companies financial statements and individuals federal income tax returns. Auditors also perform audits lf more subjective information, such as the effectiveness of computer systems and the efficiency of manufacturing operations.This is a deterrent example study for auditing Southern Rock, a high street UK Bank, registered in Southampton. Here audit partner in the firm is APMC Auditors has provided some questions to answer. Answers of the given questions are answered as bellow respectivelyThe going concern wisdom is one of the regulatory foundation stone of the financial accounting arena. The spirit of going concern impart that the Balance Sheet of a company must be an echo the weight of that company as if it would stay in existence for and beyond the predictable future. In other words, the going concern ideal also states that the company would

Quality Management Systems Essay Example | Topics and Well Written Essays - 3000 words

caliber Management Systems - Essay ExampleOrganisations apply various strategies and techniques for quality. goodness is want as a product of quality, or excellence is attained along with quality. Organisations seek Total Quality Management, used in the professional world of education, government, industries and in many other fields.Over the years, organisations have flow to form the ISO 9000 Standards. This is a result of the unification of various organisations and federations throughout the world. It is a set of rules and procedures, or only when standards, for organisations to follow in their quest for excellence and quality focussing. Many organisations use the Standards as basis for self assessment and excellence.There are stairs to follow in self-assessment. Accreditation for the ISO 9000 is an initial step, then(prenominal) organisations go for self-assessment, and furthermore. The steps are enumerated and explained further as we go along in this paper. The details of the ISO 90002000, how it evolved and is now practiced by organisations all over the world, are also explained.This study is about ISO 90002000 in relation to quality caution strategys and excellence models. ISO 9000 emphasises a supportive Quality Management Systems and excellence models, i.e. that many organisations go for ISO 9000 registration, take this as a base. ... that many organisations go for ISO 9000 registration, take this as a base. Consequently, their quality managers carry on the class of self-assessment measures using excellence models.This study researched on books and the internet about ISO 90002000. We focused on quality management and the goals of organisations and businesses for applying the Standards and the emphasis on Total Quality Management and excellence models. 1 IntroductionThis paper is found upon the power point presentation about ISO 90002000 Standards and its supportive relationship on quality management system and excellence models.ISO 9000 seri es and excellence models have specific concepts of total quality management, but as to the take of Total Quality Management maturity, they are different. We will deal in this paper the gap of the levels of TQM delimit in ISO 9000 series and the excellence model.For organisations seeking for an excellence award, ISO 9000 series can become a base, and then go on with the eight steps approach, as espoused by A. van der Wiele, A.R.T. Williams, and B.G. Dale in their paper entitled, ISO 9000 serial Registration to Business Excellence The Migratory Path. The paper itself (in pdf format) is an excellent analysis with recommendations for organisations seeking to make a base in ISO 9000 then proceed on for an award for excellence.2 Literature Review Excellence is defined as the outstanding practice in managing the organisation and achieving results. Emphasis is on the organisations goals and objectives in downslope with customer satisfaction, needs and specification.Excellence Models Man y organisations adopt the concept of total quality management with self-assessment using

Violence in the Work place Article Example | Topics and Well Written Essays - 1000 words

Violence in the Work place - Article modelingHowever, several states have formulated legislative measures such as the establishment of comprehensive prevention syllabus for nurses as well as hefty fines for those found guilty of assaulting nurses while in their line of duty. The BON has done the Nursing Practice Act has formulated the following measures to address the issue. It has authorized hospitals to post warnings discouraging pile from violent behavior it has passed resolutions that have it mandatory for managers to initiate policies that promote a safe workplace and reprove violent behavior. It has also recommended jail status for those convicted of physic every last(predicate)y assaulting a nurse (Humphreys and Campbell, 2011).The BON has suggested that the nurse restrain from some(prenominal) form of violent behavior even when they are provoked by the patient. Nurses found quality cause the possibility of losing their license for a given duration but in severe cases jail term is recommended. The approach taken the BON is effective since its introduction the workplace is safer for nurses and patients and according to the USA department of justice at that place has being decline in the numbers of cases reported (Humphreys and Campbell, 2011).In order to understand the magnitude of this problem, the American Nursing Association (ANA) has compiled statistics detailing the various occur of violence in the workplace. According to the ANA, 15% of all no fatal violence occurs in the workplace based on figures obtained from the department of justice. In 2009, the department estimated that 572000 nonfatal violent crimes and 521 deadly crimes were committed against people in their workplace. It is disturbing to note that 60% of the nonfatal violent crimes were perpetrated against people in the healthcare and social assistance industry. The figures were obtained from the National labor bureau. Lastly, according to indecorousness mutual the company has p aid over $603 million in compensating works which have suffered

X-Ray Technician Workloads Research Paper Example | Topics and Well Written Essays - 2750 words

X-Ray Technician Workloads - Research Paper ExampleAs the report stresses in that location is increasing realisation that for x-ray technicians to be capable of optimum performance that they expect post-graduate training as a specialist. However, extended study at university is not always a feasible option for the x-ray operator, overdue to economic, personal or cultural factors. Also, it is important that the health care go awayd by practioners meet the needs of the biotic community, and as such, most x-ray technicians find themselves needing to be multi-taskers as practioners.This paper hopes to provide methodological insights in to analysis of the working conditions for x-ray staff. Ideally, this research leave behind contribute to local, state and bailiwick standards regarding x-ray technician workloads and training. Also, this paper aims to contribute to the knowledge of the role of the x-ray technician and the workplace factors that impact on their performance. To date, there is a glaring neglect into the study of the x-ray technician workforce. Reliable data is difficult to gather due to the different contexts of work environment, x-ray technician, and affected role specific needs. A survey will measure patient satisfaction and x-ray technician workloads at a hospital in the UK. It is hypothesized that on the days of high workloads that the patients will report higher ratings of dissatisfaction. It is also expected that x-ray technicians that are specialists will receive higher ratings from patients with conditions which they speciate in, as compared to those not within their specialty training. A Review of the Literature To date, very little literary works exists on the topic of x-ray technician working conditions. General information is readily available, such as the absolute frequency of educational completions or numbers of licenses approved (Patterson et al., 2004). Research into this subject is critical, especially as x-ray technician run are unlikely to be distributed according to community needs. It is a limitation in the understanding of community health care needs when adequate data about the conditions of the workforce of x-ray technicians across beat and location remains unknown. Further,

Emerging Technology Research Paper Example | Topics and Well Written Essays - 750 words - 1

Emerging Technology - Research root ExampleShe appeals to the high intellectual abilities of both men and women. The thought-provoking ideals make her views clear and convincing. A typical writing of bloody shame entails the use of metaphor. For example, in the first paragraph, she compares the society with a garden in which defecate is decaying. In one of her evident rhetorical techniques is literary allusion. In alluding to other great literary sources, Mary demonstrates her extensive knowledge while at the same time showing that she respects her audience (Jacobus 675). In one of her arguments in the rhetoric, she reminds the society the common illusion that women are weaker than their male counterparts are. Citing personal experiences, Wollstonecraft talks around the degradation a woman feels when forced to act as a governess (Jacobus 680).Judith Butler authoredUndoing Gender, a earmark written with clarity and directness. The book focuses on gender identity and the nature de fining sexuality. The major predate put forward in the book is that both arise from socialization and the inherent force of verbiage in the society. The power of address shapes ideas while gender is fluid (Jacobus 739-745). Most psychologists would take most of her exposit seriously. In this excerpt, Butler is against the binary view of gender or rather the views that contribute to the classification of human being into a male or a female. As aforementioned, Butler takes great concern in versatile ways in which language define people and things (Jacobus 775). In some instances, Butler points out that language makes us understand the reality of nature. In addition, she states that we cannot place complete trust in language to exhibit complete truth. In the opening pages of her selection, she outlines that she will focus on human based on intelligibility. She defines intelligibility in the context of human love, norms and ways of understanding the modes of truth (Jacobus 750-75 5). Butler

Experimental and Quasi-Experimental Reasearch with Hypothesis Essay

Experimental and Quasi-Experimental Reasearch with Hypothesis - Essay Examplethe subroutine of seek, 57% of those who get hold of passed through the vocation assessment tests found job during the first month after the research was finished, while only 33% of those who didnt pass these assessment tests were able to find employment.In our research in the attempt to define the effectiveness of the various life history assessment tools it was necessary to take into pecker t the statistical history. It is notable that among the 30 participants, in the period between the pre-test and post-test, two respondents have visited the curses for getting new practical skills in connection with their main occupation, and thus it will be difficult to decide, whether their meliorate job search depended on their career assessment use or on the fact that they have visited such courses. The rest of the 27 respondents didnt visit any courses however, to make the number of participants, who will p ass the career assessment tests and those, who wont pass them, one of the respondents, chosen randomly, has been excluded from the research. Thus, the number of participants, which will ultimately define the closure of the test, was ultimately decreased to 26.Maturation is the exclusive case of the statistical research and is based on the supposal that the objects of the research tend to improve while the test takes place. In our case with the career assessment, during the period of the 3 months, while the testing was taking place, it is assumed that it is hardly possible for the objects of the research to significantly improve their friendship and qualification to the extent which could possibly change the results of the test, not noting the three respondents who visited the courses and have been excluded from the test group for this reason.In the present research there was the high probability that the results of the pre-test evaluation would considerably influence the post-tes t results for those who would pass the career assessment tests, as these tests presuppose

Eating Habits of College Students Research Paper

Eating Habits of College Students - Research Paper ExampleAlso, it demonstrates how satisfactory understanding of consequences of poor take habits can improve the health of the students and the entire nation. 1.Research question(s), rationale and qualifications,This claim aims to answer various issues relating to have habit of the college students. For example, how does food quality of campus cafe affect eating habits of the college student? What factors influence the eating habit of the college students? Is there a relationship between campus life and eating students eating habit? Does poor eating habit among the college students have any effect on their health? What is the bear on between the level of health dietary awareness and students eating habit?2.Outcomes and impact The rate of adiposis and obesity in the United States has been rising at an alarming rate as well as the prevalence of life way of life diseases such as cardiovascular, diabetes and so on. Various studies have shown that the most affected world are those between the age of 18 and 29 years, and an unfortunate majority of these are the college, students. Also, about 36% of the college students are either overweight or obese (Farrell, 2010). The menace of overweight or obesity among the college students has been contributed by unhealthy eating habits. The college environment has also made a significant influence on the eating habits of the students because of the availability of large portions of high calorie and fat foods as well as buffet style cafeteria (Deshpande et al., 2009).

What sponsorships are available to smaller companies Essay

What sponsorships are available to delicateer companies - Essay ExampleWhen the sponsorship is offered to a non-profit-making organization, the sponsorship activity is called cause marketing or event marketing. In the past decade, corporal sponsorship has increasingly prominent in fact, more than the overall corporate sponsorship recorded in the 1990s (Swinbanks, 2013).Most funders of big events and activities are, of course, open up companies. However, the current trends indicate that part of the increase in commercial sponsorship is attri exactlyable to developing firms that are fit involved. In the past, only established firms could sponsor event as a means of boosting revenue and expression goodwill. However, in todays commercial environment, medium and small-sized firms have embraced the sponsorship of several events and activities from volleyball and softball teams to festivals, lay clean-ups and fairs as an effective way of increasing their visibility in their local co mmunities. Several of these kinds of sponsorships help small companies to increase their public profiles in a cost-effective manner (Steiner, 2008).Corporate sponsorship is common in festivals and museums, but it can be seen in commercial environments. For instance, a football club may bear the wee-wee of a company and the sporting contest may be proceeded by the sponsoring corporations name. Because corporate sponsorships can be costly, s beatholders have been cautious of the profits ascribed to the publicity in depressed economies.The sales rung for marketing sponsors is often a tedious procedure that involves examining prospects, generating custom-made proposals based on a firms stage business goals, finding the right contact persons in a company, receiving buy-ins from several electorates and finally discussing benefits. Some deals can take up to one year and traders report spending somewhere between 3-6 hours a day examine each firm that is seen as a likely prospect for spo nsorship (Steiner, 2008).These are

Michelangelo Research Paper Example | Topics and Well Written Essays - 1750 words

Michelangelo - Research newspaper publisher Examplehelangelo was born in 1475 to a middle class family, in Italy, where he became a trainee to a painter before pursuing his studies in sculpture gardens. His bugger off was working as a magistrate in the small village of Caprese. His family moved to Florence where his mother got ill while he was an infant. He was placed under the care of a stone cutting family where his passion for art developed. Michelangelo was a committed student and value the works of Dante (Hayun, 210). Michelangelo is renowned for his works, which include Pieta and David statutes and the Romes Sistine Chapel ceiling paintings. age still young, his father realized that he had little disport in the familys financial businesses, and he agreed to erect him under the cookery of the trendy Florentine painters workshop. This was after he developed an interest in watching the painters at the near churches, and drawing what he observed while in school. While still at school, Michelangelo was introduced by his grammar school friend to Domenico Ghirlandaio, a painter (Hayun, 211).Later, while under training at the workshop, an unexpected opportunity begot Michelangelo. Ghirlandaio recommended him to attend Medici Gardens, in the palace of Florentine king Lorenzo, to study sculpture. This provided Michelangelo with a platform to have access to the social elites of Florence. In addition, this gave him a leeway to be taught by the view and renowned sculptor Bertoldo di Giovanni and other well-known scholars, poets and taught fellers (Lerner, 426). He also obtained significant authorization from the Catholic church service to examine cadavers for a deeper understanding of the human anatomy. However, this exposure to dead bodies had a significant effect on his health.With these mixtures of influences, groundwork for Michelangelos distinctive style was developed. His style was widely regarded as with a muscular exactitude and authenticity Mish mas hed with an almost lyrical magnificence (Lerner,

Explain and discuss Erikson and James Marcia's view of adolescent Research Paper

Explain and discuss Erikson and James Marcias view of teenaged identity development - Research Paper ExampleThe adolescent stage is named as identity vs. subprogram diffusion / fidelity. Identity and identity crisis are phrases that embrace the notion of conflict in the comatose mind of an person. This is a stage where children decide their identity and role. The child wants to discover his ego and self-assurance. It is worrying when he fails to settle in a particular environment. Ones friends and peers who fundamentally belong to diverse brotherly groups now become more significant and powerful to him than his parents. In the words of Eriksson, the concept of identity develops whitethorn be expressed as follows Maybe the fact that I am immigrant to this country made me aspect that the problem of identity holds a central position in the disturbances we encounter today. In other words, amply developed genitality is not a goal to be pursued in isolation. (Evans, 1965, p. 29) Eri kson observes that examination dwells at the midsection of the development of this stage. Identity crisis is the chief difficulty the individual deals with and therefore a rebuilding of ones character is essential at this stage. According to Erikson, the detection of identity during ones adolescence is also complemented by variations in ones ego level and ability to cope with situations. The other symptoms include infixed discomfort, confusion, mood swings, ego defenses, impulsivity, acting-out, and heightened physical and somatic complaints (Kidwell, Dunham, Bacho, Patorino and Portes, 1995). Therefore the individual undergoing transition process is vulnerable at this stage owing to the challenges he faces. Under this circumstance, an individual undergoes split of ones image, loss of center(a) and a dispersion (Kidwell, Dunham, Bacho, Patorino and Portes, 1995). This crisis of identity is one of the most complex conflict one faces during his teenage when an individual thrives fo r identity development against confusion of his

HEALTH LAW AND ETHICS Essay Example | Topics and Well Written Essays - 250 words - 19

HEALTH LAW AND ETHICS - Essay ExampleFor example, the right information concerning diet and habit keep changing dep arresting on the introduction of new approaches and techniques. This means that a person who can recognize fresh information and discard stale facts is likely to utilize the internet appropriately.The end of life decisions in the absence of a prior arrangement is the prerogative of the next of kin. It is fundamental to notice that decisions made concerning end of life should focus on the needs of the loved ones who are left behind. For example, a woman who fails to set forth documentation concerning end of life can have her son blade these choices. The government advocates for a proxy or agent especially when the victim lacks close relations. This means that the government through coordination with the care providers could make the appropriate decisions. The options mentioned above are circumstantial because the law often takes precedence based on cases that were p reviously determined. Nevertheless, the close relations have the advantage when making these

Give your reaction to the story, your impression of the story, how it Essay - 2

Give your reaction to the story, your impression of the story, how it relates to your life. s muckletily basically compare them to each other - Essay ExampleThe family in The Rocking sawhorse Winner in like manner preserves their life expressive style, even when they cannot afford it There was always the grinding sense of the shortage of money, though the style was always kept up (Lawrence).These stories share symbols of superficial opulence that foreshadowed their miserable endings. Miss brill uses the fur, mend The Rocking Horse Winner has the rocking horse. The rocking horse contains Pauls secret of secrets (Lawrence). Paul employs the horse to find luck and money, so that the whisperings in his house about having more money will cease. He dies as he pursues luck, which indicates that going afterward money as an end in itself is meaningless. In Miss Brill, fur is a dead animals splutter and stands for Miss Brills life, which is equally lifeless and depends only on the life o f people using it. Miss Brill also relies on using others peoples lives to fill up her empty life. She remains dead, however, being alone and poor.The Rocking Horse Winner and Miss Brill employ symbols to depict that materialism is a horrible military man goal, which can only result to misery and death. Money cannot buy love or happiness. It cannot ensure loving human relationships. Paul dies believing that money is everything, while Miss Brill lives on crying inside her glaze life of delusions. They suffered tragic endings, because of their materialistic endeavors in life, and leaves behind the moral The more people treat physicalness as everything, the more that materialism actually takes their

I have questions in Marketing that I need to answer. Marketing Assignment

I have questions in Marketing that I motivation to answer. Marketing - Assignment Example3. A quality marketing plan focuses on much(prenominal) things as brand recognition or returning customers and focuses strategy on developing and continuing relationships with consumers while too cultivating new relationships. It involves pleasing the customer, using experience and reinforcing relationships with consumers.4. The primary goal of publicity is to get attention with the use of the media it is a form or public relations but is not necessary in public relations. Public relations use the media to help shape opinion companies may use PR as a way to get out a campaign that makes them appear more gilded, such as charity donation or environmental efforts. It is usually carefully crafted so as to compound appearance.5. Strategic marketing plans must be aware of what the public would perceive as wrong and right, favorable to their moral standard as a majority or unfavorable due to an ho nest reason. any(prenominal) marketing campaign with the possibility of getting some degree of unfavorable attention due to an ethical issue should plan ahead and try to circumvent and plan for that negativity as much as possible. An example for this might be a new line of fur coats, and planning for complaints and criticism in the media from PETA.6. Reasons products fail might be a poor marketing campaign, poor timing, and cost vs. quality in a competitive market, introducing a similar product in a category already supersaturated or not living up to initial marketing hype.7. Three ways to move a product through a life cycle is focusing on a primary beg for the product category with limited models and penetration prices, gaining wider distribution through promotion when profits are at their peak and offering large promotions to consumers once the product has matured.8. Retailers are also in the business of make money and being successful and are

Ethical Dilemma Executive Summary Essay Example | Topics and Well Written Essays - 1000 words

Ethical Dilemma Executive Summary - Essay exercisingIt is something which is very common in public sector and law enforcement firms, yet as a accountable citizen and police officer it is my duty to take necessary actions to stop this practice. As I am transferred to the electric current police department only recently, I must non show impatience in report the misconduct d one and only(a) by any colleague/police officer. I ordain secretly hive away necessary facts and gather the past records of that officer on my own. I will wait till the duration I meet strong evidence that supports my claim. However, since that officer has strong connections and has established goodwill and PR among potent sight while on the early(a) hand, I have not yet built the wholeness and trust which is required to challenge an experienced officer. Therefore, in this case I have several options I will find out the name and designation of his immediate supervisor or the person whom he reports to an d I will quietly collect his/her views just about bribery. I can send an anonymous letter to the internal affairs office of the police department which is responsible to carry out investigation about any misconduct or police abuse. Many countries have state police posts that can be used to report the cases of corruption. However, in case there is extreme violation of law, I will have to take serious actions by reporting anonymously to public safety board which deals with officers disciplinary actions and police corruption. Otherwise, I will try to find local FBI near my department from their ex officio website i.e. http//www.fbi.gov/contact/fo/fo.htm. If the issue is not yet resolved then I will economise an anonymous letter to the editor of the local newspaper and will send him/her the police disciplinary records because when media is relate serious efforts are made by concerned authorities to investigate the claims of corruption and breach of example code of conduct. The prof essional implications of police reporting can be very serious especially when one is reporting against some big fishes of the police department. In such situation following consequences may transcend If my name is revealed, my job will be at risk or perhaps I will be transferred to some other department/city. I may receive threats and the security of my family can be endangered. Police officer can send me behind the bars by putting false accusations against me or due to some false disciplinary charges. There are two ways to deal with these consequences starting signal is to report the corruption claims to the most trusted authority that ensures that my identity will not be revealed beneath any circumstance. Second condition is to challenge on the basis of strong evidence, public support and recordings of victims. both(prenominal) countries use the tactic of mystery audit in which some senior police officials or people from investigating agencies disguise as common people and go to the police department for filing a complaint. They talk to the officers who are the suspects of corruption and create a situation of offering bribe or gifts. If officer(s) take on the bribe then the suspect is caught red handed. This method is very successful for conducting unbiased investigation. On the other hand, the liabilities of not reporting such acts are much greater than the consequences of reporting those acts. When an officer breaches the law, its impacts are not seen on the individual or departmental level only, rather it affects the whole system. The rights of the

Energy Strategy of the European Union and its Impact on Oil and Gas Assignment

elan vital device of the European Union and its Impact on Oil and Gas Industry - Assignment Exampleseveral(prenominal) energy-related policies and ambitious measures are being planned and executed by the member states of EU in this account.To found these plans work out quickly and efficiently, additional emphasis must be l serve on issues exchangeable attaining greater energy efficiency, tapping alternate sources of energy, maximising the use of re advancedable energy, and making use of nuclear bureau (Tindale, 2014). However, when an additional emphasis is laid on these above issues, it can influence the functioning of the oil and shooter industries. Furthermore, in this venture, preserving the environment is also very much indispensable and so focusing on coke capture and storage (CCS) technology is also important (Tindale, 2014). So, this report will focus on the EUs energy strategy and its impact on the oil and gas industries.Apart from the above-discussed political scena rio, the use up to come up with environment-friendly energy options has prompted EU to come up with energy efficiency policies from the start of the new millennium. That is, from the mid-2000s, EU has been setting targets for its member countries to improve its energy efficiency on short-term and importantly long-run basis. Long-term basis in the sense, at the end of 2006, the EU pledged to reduce its annual aspiration of primary energy options of fossil fuels by 20% by 2020. On the same lines, the European relegating as a policy directive also framed the Energy Efficiency Directive (EED) for the EU, which establishes a general agenda for the promotion of energy efficiency within the member states. The main objective of the EED is to aid the EUs member states to achieve a target of saving 20% of their energy inlet by 2020. According to the European Commission, the EU is on track to achieve a 20% reduction in 2020, 30% in 2030, and importantly the long-term target 80% reductio n in 2050 (Ea Energy Analyses, 2012).According to EUs policies, the member states are stipulated to achieve energy efficiency in the above-depicted sectors including industries, transport, household, and importantly power or energy generation sector (European Commission, 2013). In the households, people are provided with individual metering scheme along with free of cost access to real-time energy consumption data which would help them in managing their energy consumption in a far better manner.

Internet Library Research Essay Example for Free

Internet Library Research testThe depository library is one of the best places wherein disciples smoke gather reading for their assignments and researches. Libraries contain thousands of books that vary in subjects such as mathematics, sciences, arts, languages, and literature. In addition, it also provides students with former(a) types of resources including periodicals, maps, CD-ROMs, and even the Internet. To say, therefore, that libraries are all important(p) in a students life is an understatement. As such, schools should make sure that students energize constant access to the libraries even succession at home. The North Central University is one of the many schools in the country that offers online access to its library. Students are competent to search for resources that they claim to complete their sours even while not at the campus. They can give tongue to to a librarian if they wish to. They can refer to guides if they encounter difficultness in using the online library or if they are confused in the writing process and cannot finish their research. The best feature of the universitys website is the abundance of resources it can provide for its students because of the numerous databases that it can access.The login scallywag of the university is simple in that it does not look the students to search the page just to be subject to log in properly. The login page also has creams for prototypical time users who have no account yet, for students who have forgotten their passphrase, and for those who need to reset their passphrases. An option to esteem the user is also open on the page. The login button give take the student to the main page of the universitys website, which is the Learner Portal. Here, the student will be able to view his or her messages, announcements, and important events through the calendar.The portal has tie in to several other features, which include the library, writing center, and university documents. Clicking on the tangency for the library will direct the student to the main page of the North Central University online library. There are several options available for students in this area. One can ask a librarian about the availability of certain books. Students can search multiple databases for pedantic references. There are also guides in which students can refer themselves to if they have a hard time writing their researches.To perform a search that will yield scholarly references, students must click the NCU databases link and select their choice of database from here. The databases include EBSCOhost, LexisNexis Academic, ProQuest, and Sage. The database chosen for this activity was ProQuest, and the topic that searched was estimable leadership in the twenty-first century. Before performing the search however, there was an instruction to select the option Database selected so that the students will have the opportunity to select barely the databases that are relevant to the search.The pre-determined databases include vocation and Technical Education, Dissertations and Theses, ProQuest Computing, ProQuest Education Journals, and Research Library. The results of the search yielded seven documents from which only three were relevant. Among these three, only two was able to give full access to the document. The subjects that these documents fell under include counseling, organization behavior, anthropology, business ethics, psychiatry, and information science. Of these, only two were relevant to the topic being searched.The chosen citation reviewed was the one with the latest date of yield entitled The Ethical Grounding to 21st Century Public leaders. There was a little difficulty realized while searching for the author link because the document was full-text PDF format, which does not contain any links to the author. This was resolved by clicking the option to view the abstract of the document where the authors name was hyperlinked to his other w orks. This particular document had two authors. Clicking the link for the first author (Niel R.Vance) gave five documents and only one was associate to the original document because it discussed applied ethics. The second author (Brett V. Trani) did not have any other work aside from this document. Because there were only three relevant documents related to the search hurt, another search was performed. This time, the joint 21st was replaced with twenty first. This yielded five results, two of which were relevant. The ProQuest database is user oriented in that it provides a Help link for people to find ways to enhance their search process.At the beginning of the search, the Help option allows students to hear how to improve their search. Students will learn how to limit their searches or exclude other options to refine their search. This would lead to go results and would take the students less effort when searching for their resources. Another Help link is also available aft (prenominal) a search is completed. This will teach students how to read and mark a document, cite the document properly, and perk or sort the results. The database can also suggest topics and publications that are related to the students keywords.Overall, ProQuest excels in trying to provide scholarly and useful resources for the students of North Central University. The results were very relevant and close to the hurt that were used to search the database. There were many helpful hints throughout the website for students to use so that they can experience the best while searching. These tips were also significant because the students are able to apply them in their papers, which would mean that they would present fewer errors in their works.There was also an option for students to email a specific article if they compliments to share what they have found in their search. The references that the document used can also be viewed by the student to see if there are relevant inform ation that can be used for his or her work. The experience provided new insights in performing searches. Although it was relatively easy, students need to know some tricks to yield break results like changing some keywords or using the suggested topics that the database provides. There is no doubt that technology has a big impact on everyones lives nowadays.Educational institutions have to keep up with the changing of clock to meet the needs of their students even if it means having to set up websites and online libraries, and acquiring huge databases for their students. Online libraries are important because this would provide students reliable sources for their papers. This is in contrast to Internet articles that are freely available on the foundation Wide Web but are sometimes misleading and are questionable in terms of the content and the authority of the person who wrote it.While not all that can be found on the Internet is unreliable, it is better for students to not take the risk, especially if it is their grades that are on the line. Only trusted information should be used when doing academic research papers unless otherwise indicated by professors and instructors. It is essential to mention that students need to learn how to distinguish reliable sources from those that cannot be trusted. They should learn how to distinguish if a website has the requirements for it to be considered reliable.References Bahaudin G Mujtaba, warble Griffin, Cuneyt Oskal. (2004). Emerging Ethical Issues in Technology and Countermeasures for Management and Leadership Consideration in the Twenty premier Centurys Competitive Environment of Global Interdependence. Journal of Applied Management and Entrepreneurship, 9(3), 34-55. Retrieved April 3, 2009, from ABI/INFORM Global database. (Document ID 1178660741). Kanungo, Rabindra N. (1998). Leadership in organizations looking ahead to the 21st century. Canadian Psychology, 39(1/2), 71.Retrieved April 3, 2009, from ProQuest Psychology Journals database. (Document ID 390882341). M. Fleckenstein, Mary Maury, S. M. Patrick Primeaux, Patricia Werhane. (2006). Ethical Leadership in 21st Century Corporate America. Journal of Business Ethics, 66(2-3), 145-146. Retrieved April 3, 2009, from ABI/INFORM Global database. (Document ID 1113480671). Neil R Vance, Brett V Trani. (2008). THE ETHICAL foundation garment TO 21st CENTURY PUBLIC LEADERSHIP. International Journal of Organization Theory and Behavior, 11(3), 372-380.Retrieved April 3, 2009, from ABI/INFORM Global database. (Document ID 1536919851). Rost, Joseph C. (1995). Leadership A discussion about ethics. Business Ethics Quarterly, 5(1), 129. Retrieved April 3, 2009, from ABI/INFORM Global database. (Document ID 4596738). Vivienne Collinson. (2008). Leading by learning new directions in the twenty-first century. Journal of Educational Administration, 46(4), 443-460. Retrieved April 3, 2009, from ABI/INFORM Global database. (Document ID 1506286921).

Income Tax and Deductions Essay Example for Free

Income evaluate and Deductions EssayTax avoidance is legal in most states and every tax payer will present his returns in a way which reduces tax burden the most. Thus a taxpayer will opt for either exemplification synthetic thinking or itemized deduction whichever will enable him shoulder less tax burden. For standard deduction the deduction from taxable aggregate is a standard t every last(predicate)y. For example for a single citizen the standard amount is $5,350. For married couples filling jointly the standard deduction will be double for the single ($10,700) nevertheless for a married couples filing separately each will be allowed a standard amount like for a single person it is ,350. A qualifying widow(er) with dependant child will be treated the same way a married couple filing jointly. For the head of household whether a woman or a man the deduction will be $7,850. Itemized deduction is enjoyed by adjusting your outlay behavior to spend more on the items which enj oy tax privileges. Similarly one can take up dependant from a qualifying child or relative which has tax benefits such as the chela Tax Credit, the Child and Dependant Care Credit as well as the Earned Income Credit. These all work to the advantage of the tax payer.The standard deduction for a dependant is the higher of $850 and the dependants earned income addition $300 provided it does not exceed the standard deduction of the filing taxpayer. However in some instances the interference gives some taxpayers unfair advantage over others. For instance a parent can claim a qualifying child but dont claim the child as his/hers. Thus other parent can claim dependant deduction from the same child provided the AGI of the person higher than the highest AGI (Adjusted everlasting(a) Income) of the two parents. This can be misused by the taxpayers who have higher AGI than other parent then enjoying unfair tax advantage.

Working Capital Management Essay Example for Free

Working Capital Management Essayblade comprises one of the most important inputs in all sectors of economy. Economy of any country depends on the strong base of the iron and steel industry. Steel is versatile material with multitude of useful properties,making it indispensable for furthering and achieving continuing growth of the economy-be it construction, manufacturing, infrastructure or consumables. The level of steel consumption has long been regarded as an index of industrialization and economic maturity deliver the goods by country. Keeping in view the important of steel, the integrated steel plants with foreign collaborations were set up in the public sector in the post- independence era. Capital is essential for setting up and suave running of any melody. Investments made on fixed assets will yield excess each money inflows apart from the pay back amount and is spread over a longer period of time. thereof the cash inflows (or) benefits associated are not immediate b ut are expected in the future.Cash inflows outflows kick the bucket on a continuous basis in case of trustworthy assets. Credit forms an essential mark in the business (credit given to customers 7 credit from liabilities, suppliers). Since there is some time log from the tap of sales sales realization current assets current which together constitute the concluding works big(p), supports the business in its normal of operations. This calls for an efficient focusing of working capital. The policies, procedures and measures taken for managing capital again further importance in an organization like RINL where the working capital requirements runs in crores or rupees. Any mis servement on the part of authority will not just cause loss but may level off impair business operations. It is in this context working capital has gained importance. The growth of any organization depends on the overall surgical operation such as production, marketing, human resource and financial per formance of the organization.The financial performance of the any organization reflects the strength, weakness, opportunities and threads of the organization with respect to profits earned, investments, sales realization, turnover, return on investment, net worth of capital. Efficient management of financial resources and deliberate analysis financial results are pre requisite for advantage of an enterprise. In that working capital management is one of the major and important areas of financial management. Managing of working capital implies managing of current assets of the company like cash, inventory, accounts due, loans an advance, fix balances and current liabilities like sundry creditors interest payments and provision. Rashtriya Ispat Nigam Limited is a multi-product steel-manufacturing unit with varyingcycle time for each product. The capital required by each surgical incision in a large organization like RINL depends on the product target for that.Particular class, invi tes the indispensableness for an effective working capital management. Monitoring the sequence of the operation cycle is an important aspect of working capital management and control for an Effective management. RINL is now on its turn round path and inescapably to cut cost and increase its revenue its revenue therefore it must have to keep confining check on the day to day expenses and to get a maximum utilization out of it. most prominent issues should always be taken into account like The duration of raw material comprise depends on the regularity of supply, transactions time, degree of perish ability, price ability, price fluctuations, and economics of bulk purchases. The duration of the work in progress stage depends of Length of the manufacturing cycle, consistency in capacity utilization antithetic stages and efficient coordination of various inputs. The duration at debtors stage depends on the credit period Granted, discount offered for propel payments and efficiency and rigor of collection efforts.Thus a detailed study regarding the working capital management in RINL is to be done to consider the effectiveness of working capital management, identify the shortcoming in management and to suggest for improvement in working capital management. Working Capital is the Life-Blood and Controlling cheek Center of a business Working capital management is concerned with the problems that arise in attempting to manage the current assets, the current liabilities and the inter relationship that exists between them .The term current assets refer to those assets which in the run-of-the-mine course of business can be, or will be, converted into cash deep down one year without undergoing a diminution in value and without disrupting the operations of firm.The major current assets are cash, marketable securities, accounts receivable and inventory. Current liabilities are those liabilities which are intended, at their inception, to be paid in the ordinary cours e of business, within a year, out of the current assets or earning of the concern. The basic current liabilities are account payable, bills payable bank over draft, and outstanding expenses, the goal of working capital management is to manage the firms current assets and liabilities in such way that a satisfactory level of working capital is maintained.

A Study on the Impacts of Noise Barrier in Construction Site Communication Essay Example for Free

A Study on the Impacts of Noise Barrier in Construction Site Communication EssayConstruction industry is a complex and risky of work, the people in bend industry should have a better judgment of the need to physical exercise near communicating to ensure the better work tone and performance with a good communion (Vasanthi R.Perumal and Abu Hassan Abu Bakar, 2011). salutary communication enables the members of the project for archiving the centre goal where the spin project spot in time with expected budget.In pull industry, communication can be achieved through letters, drawings, symbols, signs, posters, and formulate for ensure the information able to send and receive by each other. With the good communication, the workers especially in construction site find it easily and greatly productive to work together. Instruction and found be given and they are carried out as expected once they are well understood and acted upon correctly. and then the communication in cons truction site shall be in clear, concise, accurate and well-planned.A good communication can enable an presidency in better of work quality and performance, and also in purpose making. Besides, an organization can achieve a better relationship with each other without any misinterpretation and misconception. So, the organization pass on be successful in any project without problems arise due to the woeful communication. Other than that, good communication volition also bring some advantages (Paul, 2008), much(prenominal) as veer conflict within an organization Stronger and better relationships between each other Improve the teamwork of an organization Stronger peremptory and problem-solving Well coordinated work planFor instances, a good communication can benefit an organization for achieving better work quality and performance. Either in communicative or non vocal, communication should be practice well in an organization to prevent any misunderstanding or misconception oc cur.Problem Statement gibe to the BRE guidance on construction site communication (2010), UK construction industry cost at least 20 billion to repair and reconstruct the incorrect work due to poor communication such as instructions or orders given incorrect, technical information not available and etc. such defects occur resulted of the workers poor workmanship or misunderstood the instruction from site gene.One of the main factors of verbal communication is employment of international labour. According to Philida Schellekens Judith Smith (2004), define that most of the construction project will employ foreign labour as worker due to their low salary. Those foreign labours have their ingest native language, so they may not able to communicate with site agent and other Malayan workers. Hence, it finds out that there is language obstruction between site agents with foreign labours at construction site.Besides, jibe to Ravi Jain (2012), mentioned the construction site reachs hoo-ha through the use of vehicles, construction equipment and power tools. Those noises can postulate the verbal communication between the site agents with foreign labours.A negative personality such as impatient, distrust, bad temper, fear (Asma Zaineb, 2010) happen on workers may be a barrier for them to communicate with others either in verbal or non verbal communication. Since construction industries had involved so many workers that came from different orbit with different education level, different cultural and etc (Nurul Azita Binti Sallet et al, 2012). in that location will be a extensive impact on communication will be occurred with different personalities.Aim and ObjectivesThe aim of the research get a line is to identify the factors affecting the verbal communication between site agent and foreign labour at construction site.Whereas, the objectives will be the following, To identify the language barrier between site agent and foreign labour is a factor for verbal communication at construction site To identify the noise barrier at construction site is a factor for verbal communication at construction site To identify the personality barrier is a factor for verbal communication at construction siteHypothesis1. Language barrier between site agent and foreign labour is a factor for verbal communication at construction site2. Noise barrier at construction site is a factor for verbal communication at construction site3. Personality barrier is a factor for verbal communication at construction siteScope of StudyThere are 4 main communication forms which are verbal communication, non-verbal communication, write communication and visual communication (Aarti R, 2011). Communication of information, messages, opinions, speech and thoughts can be made via different forms of modern communication media, like Internet, yell and mobile. Besides, some of the basic ways of communication are by speaking, eye contact, sign language, body language, take on and singing. verbal Communication literal communication includes sounds, words, language and speaking. exercising face to face communication, telephone, site meeting, etc Non Verbal Communication Non-verbal communication involves physical ways of communication, like, emotional state of the voice, touch, smell and body motion. Example shortsighted contentedness Service (SMS), Email, etc Written Communication Written communication form is writing the words which used for communication. Good written communication is essential for business purposes and practiced in many different languages. Example Short Message Service (SMS), Email, etc Visual Communication Visual communication is visual display of information, like topography, photography, signs, symbols and designs. Example Photo, Presentation Slide, etcIn this research study, it focuses on verbal communication between two or much people at construction site. For the most part of the communications example, is between a site agent and foreign labour. This research study also will talk about factors that considered as barrier for good communication at construction site.Research MethodologyLiterature ReviewFor literature review, ledger articles and journal review were read up as much as possible to be cited in order to collect the useful data which were proved descriptively. This is a process of reading, analyzing, evaluating, summarizing and gathering information and data from book, article, journal, internet, newspaper, snip and etc. entirely information relate to communication in construction site industry will be study and summarize in this research study.Questionnaire SurveyA list of questions about the factors affects the verbal communication between site agent and foreign labours in construction site will be distri only whened to the respondents which are the parties involved in the construction site for more data and information for this research study. Questionnaire was intentional in several secti ons and categories, the construction sites were randomly chosen and distributed in Kuala Lumpur. All the responses will be stack away on individual basis and also a simple interview will conduct with respondents in respects of questionnaire earlier distributed.Definition of communicationCommunication is the interaction between two or preceding(prenominal) people and the interaction may in various form such as body motion, speaking, tone of the voice, touch and etc (Paul, 2008). It is the process of transmitting and receiving this information. A common objectives hardly to get done in a work place unless people able to share their ideas and information with others in a way to upraise a common understanding. A successful communication in the workplace environment is very important. An employer shall create a good working situation which helps to increase the quality of work and increase the ensure quality control while the employee, it allows personal growth and development and con tributes to satisfaction on the job.What is verbal communication?All humans need to interact. There are 4 main communication forms which are verbal communication, non-verbal communication, written communication and visual communication (Aarti R, 2011). The most obvious and common form of communication is verbal communication. Verbal communication includes sounds, words, language and speaking and it is one way for people to communicate face to face. According to Beth lee(prenominal) (2010), verbal communication involves using speech to exchange information with others. It is generally defined as intercommunicate language. Tone, enunciation, pauses, loudness, emphasis, word choice, these can all be used while speaking to enhance the spoken word. As a type of face-to-face communication, body language and different tones play an important role, it may curtilage greater impact upon the listener than informational content. For an example, a simple phrase like, You did a wonderful job m ay implicate different meanings and intentions. A genuine and sincere tone may suggest praise and commendation, but a mocking tone can be offensive and sarcastic.

Lighting a cigarette Essay Example for Free

luminousness a cig bette EssayGirlish looking woman, in her late twenties, a little overweight, lose in prospect. She is wearing jeans, a white jumper and trainers. Her dark hair is tied back. Scene is stiff up in the upper right stage corner. It is an airport arrivals lounge. There is luggage around her. She is nervously lighting a cigarette. Lights are directed towards her, the background is in shadow. How m each an(prenominal) times can you bring out again? I defynt got a job, I dont know the language, and whats most important Ive n constantly been here before. after two years in the Italian sun, grey and cloudy England will be a sizeable change.At least, thats what Ive always heard about the island. Oh I care I could appoint this place station in a some years time. English people sound alright actually. Not that I have met many of them, but the a a few(prenominal)(prenominal) in the airplane were genuinely nice to me. Their Italian wasnt as broad(a) as mine b ut certainly better than my English. (Silence. She looks around obviously waiting for someone). I left this life behind me and I am non discharge to regret it. Not a lot to miss, except the weather, the sea view from the balcony and the food. There was nothing else to stop me from leaving.Martin wasnt Italian and after the last few months I cant even gestate about him as someone close to my heart. I wish he had state something, anything, but he simply let me leave without a word. It wasnt easy. (Her eyes are filling with tears). I really dont know what I was expecting. After two years together you would have thought that we both would know that it is not how we compulsioned to live, and certainly not in each others company. scarce perhaps for Martin e very(prenominal)thing was great. After only two months we stopped going anywhere. One day I asked him to go to the beach. He said Im well-worn.You rightful(prenominal) want to go on the beach all the time. He was tired for the next two years. We met in the Czech Republic where our parents live. None of us was living there on a regular basis any more. Martin had already been in Italy for about two years. His sister had marital an Italian, Roberto, and they helped him start a new life there. For most people in the small village where we were born, he was the lucky one. They could only dream about living in Italy. At the time my life wasnt bad, it was very different however. I was working in Germany taking care of an elderly woman.At the beginning it was really tough I knew hardly any German and had no one there. The first three months I spent in tears, but there was no chance of a job nearer photographic plate and I could save a lot of money. The work was live in so I had few expenses. And to be honest it wasnt a hard job at all. Muksi was eighty-eight, but she was in very good health. I was doing some cooking and cleaning, but not some(prenominal) more. They treated me as a explode of the family and af ter while I started to feel it. (Half closed eyes, recalling memories) I think it was Christmas time when I started going out with Martin.He asked me Do you have someone special? I said no instead emphatically I hadnt thought about starting a new relationship at all, not after my last mistake. But somehow, when I was meeting my title-holders, Martin was always there and a few hebdomads ulterior we were celebrating New Years Eve together. It was a distance relationship, he was living in Italy and I was in Germany. He flew to me in Frankfurt for our first Valentines Day I was so in love. I thought I had found the one. Martin said Maybe we could go back to Italy together. Im going to change flats so I thought that maybe you I loved him even more then Just a few weeks later I flew to him to start a completely new life on the East microscope slide of Italy. And now I am flying to start a new life again How many times can you do it? Is there a limit? My mom was really worried that I m go yet again and of course sad that it hadnt worked out. But I couldnt stay there any longer and she calmed down when I told her that I was going to Tania. I think it took me too long to realise that Martin was not the one. What a waste of time I should have known long ago. Sadness on her face.Sometimes, without any reason, he didnt talk to me for weeks. It was killing me. I was always there for him, his mate, but I hardly ever got anything back. I was spending all my money on the rent, the food, the bills and he he bought a new car, a plasma TV, some other gadgets. How naive I was thinking that it would all be ours. (Sigh). Towards the end his friend Matej lived with us for two months so it cost me even more. Matej never gave me any money and never said anything. Looking nervously around and checking what time it is. I didnt tell Martin that Tania had bought me a rag.I didnt ask her for it. She has been my shell friend for over fifteen years. I was so ashamed I didnt have th e courage to call her and tell her that Id got it wrong again. After about a month of silence she rang me and said Whats the matter? I know you well enough to know when somethings not right. I told her that life was not perfect. She knew it had to be much worse. She had met Martin once when she and Nick came to Italy for a weeks holiday and they stayed with us. She never said anything and because of this I guessed what she thought, but now she just said Ill send you a ticket to come and visit us.You can stay if you want or you can go back. How did she know that I didnt have any money? That same week Martin reverted to the great guy he could be. We were talking a lot and one night believing he would understand, I told him that I was going to visit Tania. I didnt say it was a one way ticket and that it was really in his hands if I came back or not. He started shouting, Do you really think that she wants you there? She is just trying to be nice. People have got their own problems. Th at was so nasty of him. (Sigh).

Green Revolution Essay Example for Free

atomic number 19 conversion EssayInteraction between globe and the environment has always had a great importance in the development of mercifulkind according to Marx, what antitheticiates humans from other animals is the fact that humans can transform their surroundings to suit their subscribe tos, through labor. The common land change is not the exception to that. In fourth dimensions of need the human organism manipulated its environment to be suitable for its development, however, the question lingers, how efficient was it, how collateral?The potassium variety, from 1945 to the present, was motivated by the need to increase the production of nutrient to supply for the increasing affect as existence grew, to promote national self-sustainability in terms of food. However, during that period the effect of the Revolution fox been detrimental to the environment and society they pay damaged agricultural diversity and heritage, damaged the lands, and put at risk foo d security also, they mystify widened the gap between the very rich and the very poor, monopolizing the food industry.The Green Revolution originated after an urgent need to promote food security with a ripening trend in orbicular population, as a way to promote self-sustainability and independence. As it is clear in the report given by the Food and Agriculture Organization (DOC 2), in the period ranging from around 1929 (great depression) and 1945 (end of introduction War II) the global food supply index was below the military personnel population. What this means is that there was literally not enough food being produced creative activity wide to feed the initiation population.This struggle of human kind to stay afloat in supplying the minimum needs for survival meant that a diversity call for to occur. The answer, as Dr. Norman Borlaug stated in his Nobel Lecture (DOC 4) was not simply planting to a greater extent in the developing nations, since the lands in those argon as were tired, worn out, depleted of plant nutrients Clearly, what the inventory refers is that a new, much efficient way of growing food had to be developed. In fact, Dr.Borlaug states that the priority of the developments of the green regeneration concentrated in the millions that were lurked by hunger, a large problematic that clearly was under the spotlight. As a proof that the knowledge domain was prioritizing the deficient food supply is the statement given by chair char Harry Truman (DOC 3). President Truman was the loss leader of the most powerful nation in the world at the time, the unrivaled with the largest technological developments, and his word was the one that would set the course of the world.This particular speech is vital, since it is the inaugural speech, where he was to set the priorities of the government and address the world with what the United States had as a course for the future. In this speech, he clearly refers to the shocking figure that more th an half the peck of the world are living in conditions approaching misery and says that the United States willing help provide technical knowledge to produce more food In the speech President Truman refers often to liberty, thus meaning that self-sustainability will provide freedom.This speech is the perfect example, the jewel of the trend that the world was seeing with regard to prioritizing food. The mention of technical knowledge is vital in the construction of the green revolution as a response to the lack of food, with technological developments in the agricultural field. Some have verbalise that the Green Revolution has been a success in improving the food industry, and improving living conditions for everyone merely the numbers forthwith reflect a mediocre success.Indian minister for food and agriculture (1964-1967) states in an interview (DOC 5) that the farmers of the state of Punjab competed to use the technology that was introduced by the green revolution the best. I t is stated with a dogmatic connotation, as to refer to the great feats of Punjab. This seems very positive, however, the most in all likelihood reason for this to have occurred is the fact that multinational corporations were kicking them out of the market and they were constrained into utilizing the technology that those same corporations were imposing on them.If this were true, which it most likely is, as it has happened in many places around the world, it would discredit the great success that the Green Revolution purportedly is. Furthermore, the claim is that the Green Revolution has brought prosperity, however, to whom, to the ones that were rich already? A perfect example of this negative impress of the Green Revolution is the conversation between Mrs. Dula and the UnitedNations official (DOC 6), which gives a not very virtual(prenominal) perspective of the move of the green Revolution and is concentrated exclusively in the sector of the very rich. This document is ind eed quite revealing, as the speaker is an aristocratic woman of Mexico, probably a housewife who sees the world through the optic of his husband, a man who earns a salary if the revolution which he works for is favored in fact, she is most likely part of one of the clubs she talks about herself.The occasion of this statement is a simple conversation with a UN official, probably at some sort of a social event, where the tall class is all joined to get outher, with perfectly slanted people who are not really analyzing the global impact of the Green Revolution. This document gives a crystal clear proof of how much the Green Revolution has make the rich Mexican farmers richer probably at the expense of making the poor laborers, poorer, however, this document presents only one, very bright point of view to sell the revolution.With regards to India once again, socially, they sell the idea of improvement, like in the report of the State of Punjab (DOC 9) where it says that the Green Rev olution has seen with it the emergence of centerfield and rich peasants a very hateful euphemism to conceal the actual situation. This document seems to give a perspective of social growth and development, of a population going for education, yet once again, it seems very idealistic in its tone, when in reality India has all told different conditions.With regards to that, India has one of the largest Gini indexs in the world, meaning a huge social inequality, and has one of the lower-rankingest middle classes in the world, which has diminished even more throughout the years, meaning that in reality, India may have had a somewhat positive year, but the general trend is of a very pronounced downturn in social progress, all related to the Green Revolution which is destroying the small farmers. The Green Revolution, in truth has brought more ill than it has brought advantageously, in the environmental and social aspects.Regarding environmental harm, the FAO Wheat Yield report (DOC 1) is very good in demonstrating the introduction of massive scale crops that the Green Revolution brings forth with it. The introduction of these crops damages the lands since they are not prone to such production. The graphs show that in both Mexico and India the crop yields were extremely irregular, and as time passed they have become even more, this is due to the fact that they are not proper to those areas and its planting is something totally synthetic and with complete disrespect towards the natural balance.The article by Dr. Vandana shiva (DOC 8) reveals how much damage the crops, specially Genetically Modified Organisms do to the land they are planted in. The reduced genetic diversity, increased photo to pests, soil erosion, water supply shortages are effect that will leave marked the land for a hanker time, as Dr. Shiva states, and are a threat to future generations, which will have totally bare land where it will be impossible to plant food. Dr. Shiva also refers to the social problematic that the Green Revolution is planting alongside its seeds.For instance the fight for water to provide irrigation, previously not needed in India, has lead to conflict and violence and as it has become a worldwide trend, the career for water dominance is leading to both local and interstate water conflicts. This clearly shows how disadvantageous the spread of the Green Revolution has been, since it has brought unmeasured changes that have not been made responsibly, but rather abruptly, causing enormous damage. Dr.Shiva is an Indian Physicist, and being from India she probably has had a very direct contact with the Green Revolution, considering that one of its birthplaces was in fact the State of Punjab. In this occasion she is writing for the Ecologist magazine, a publication read by people with primary interest in the environmental issues, including organization leaders and maybe politicians who will probably get concerned, especially due to the tone of annoy ance and hatred that she employs in the article.Expanding on social implications, the Guatemalan subject area Coordinating Committee of Indigenous peasants (DOC 10) gives a different perspective. Although it may sound somewhat as mysticism from indigenous people, saying that they have contaminated the seeds is not a joke, considering the hormones that can be found in GMO plantations. This also acknowledges a vital issue, the loss of diversity and heritage that society is killing with the systematic Green Revolution trends, like the Mayan traditions, which have been present for five thousand years. Furthermore, the social disaster does not chink there, but stumbles over women, which according to the FAO Newsletter (DOC 7) have been forced to change their job. In this case the implications have made woman, traditionally in other roles, have even less opportunities to succeed, as the increased need for cash income made the woman be forced to work. This implies a social catastrophe s ince it denies the right of woman to equal opportunities, which are stripped off with the Green Revolution, which makes them simply one more laborer forced to work.Additional to the information presented in the documents it would be vital to contain the point of view of a small scale male farmer that has to compete with the multinational corporations, which have been installed after the start of the Green Revolution circa 1945. This would be important since it would show the first hand effects of the monopolies that the Green Revolution has brought, with regards to the social impact it has made, and whether that impact is positive or negative.As discussed throughout the essay, the Green Revolution, which has lasted from 1945 until the present day, was originated with a need to set up food production in a starving world. However its effects were not so positive, since today many starve, and the Green Revolution has damaged the environment and widened the gap between the social class es. The setup of crops that have give no benefit to the places in which they are grown, with complete disregard to the ecological balance that was being destroyed have caused issues ranging from soil erosion to water shortages and crops with pest vulnerability.The Green Revolution has also made the rich farmers richer at the cost of the poor being poorer, since the costs of the new technologies are not easily accessible, but the yields that they provide take the small farmers out of business. In general, although certain governments sponsor the Green Revolution and make it seem positive, it has brought about large changes in the way humans interact with the environment, with a generalised destruction of it to get short-term solutions to the problem of food shortages.

The Journey of Olaudah Equiano Essay Example for Free

The Journey of Olaudah Equiano EssayHe wrote his narrative in ensnare to teach his readers about the horrors and atrocities that took place every day to people just like him in the hopes that he could advance the move custodyt against the break ones back trade. In order to do this, Equiano focused not only on the physical travel he took, provided the weird journey as well. His expedition, from Africa to enstriverment to freedom, closely corresponds to his sacred journey, from ignorance to conversion to unearthly completion.This allowed his readers to understand his struggles in a way that was more familiar to them, which tied a closer bond between the reader and the author. Since his readers could relate to the two separate but intertwined journeys, Equiano could now authorise his readers on the revulsion of the slave trade just as he was enlightened with Christianity. compound northbound America was a brand new world, where the opportunities for wealth were plentiful , ever-present, and over-powering and the slave trade was a take aim result of spells greedy drive for wealth.It took over one hundred years for bondage to be abolished, but Equianos journey, both physical and spiritual, presented to the world the true dreadfulness behind the slave trade, a paramount mistake on mankind. Equiano opens his narrative with a description of his native African culture, including the customs duty of clothing, family, food, war, and religious practices. Equiano describes Africans as rude and uncultivated (43) and that all are ignorant of their language, religion, manners and customs. (44) His time in Africa ties into his religious ignorance as he suggests that Africans could be the indirect relatives of Christian Europeans. Although this could be considered accurate from todays standpoints, in the colonial era, this would be taken as an ignorant, blasphemous statement. The African customs and traditions were foreign to near of the world during this tim e and Equiano presents his former customs, particularly his pagan religious practices, as not necessarily a result of sin, but rather a result of ignorance.Although Equiano acknowledges the coarse rituals of the African continent, he also notes the darkness of this situation. Are any pains taken to teach them these? Are they hardened as men? Did reputation make them inferior to their sons? (45) While Equiano concedes the savageness of the African people, he still argues that slavery is as an vex to munificence, Does not slavery itself depress the mind, and extinguish all its fire (45) Here, slavery is simply shown as an mad product of European greed and the opportunity of wealth the New World provided.Next, Equiano describes his grim voyage through the Middle Passage and his eventual enslavement on a merchandiser ship for a British captain. After the ships arrival in England, Equiano is exposed to Christianity for the first time, a gravid man in the heavens, called God but here again I was to all intents and purposes at a leaving to understand him. (67) As Equiano becomes more assimilated to European culture, he develops a deeper understanding of Christianity and is eventually educated and baptized.Equianos entire enslavement is closely connected to his religious developments as more time progresses as a slave he becomes a more erudite follower of Christianity. His religious conversion reaches its precipice when Captain pascal betrays him and turns him over to be enslaved in the West Indies. with contrition of heart, acknowledged my transgression to God, and poured out my soul in front him with unfeigned repentance. (95) In that instant, Equiano gave his deportment to God and became as Christian as any of his readers.Consequently, it is at this morsel his invigoration begins to turn around as he is sold to a kindly Quaker merchant who gives him the opportunity to make his own money in order to purchase his freedom. Equianos enslavement is cha nge with hardships and poor treatment, but is emphasized by his religious transformation. He shows his readers that even as an educated Christian, his life as a slave is meager and dangerous and he questions how Christians could treat others so grotesquely, How he, as a Christian, could answer for the horrid act before God? (104) Once again, Equiano shows there are no boundaries that man, when blind by greed, will not cross. After some time, Equiano acquires enough money to purchase his freedom and completes his grand excursion to becoming free. Just as his physical journey becomes complete, his spiritual journey reaches an endpoint. Equiano now bases his life around God and Now the Bible was my only companion and comfort. (191) When his ship picks up some men stranded at sea, Equiano takes the most impactful step in Christianity as he starts to spread the word of God. and took great delight in him, and used much supplication to God for his conversion. (203) Equiano links his fre edom from slavery to his religious completion in order to help his readers fully grasp his journeys completion. Both are immense accomplishments, but the reader can more adeptly understand the end to a spiritual journey rather than the journey from a slave to freedman. Although Equiano is no longer a slave, he hopes his story enlightens readers of the terrors of the slave trade, just as Christianity had enlightened him to leading a life for God.Olaudah Equianos slave narrative was one of the first create works of a firsthand account of the American slave trade. Equiano introduced the world to how slaves, such as himself, were treated on a daily basis. However, what makes his narrative so effective is the way he connects his physical and spiritual journeys together. Anyone who was to read his narrative would have a hard time relating to his physical struggles beyond his descriptions, so he effectively connects them with his spiritual voyage and struggles.This allows the reader to co nnect to Equiano in a more relatable way and helps ratify his case against the slave trade. Today, we can use his narrative to find out about what colonial North America was like during this time. The New World was, simply enough, a vast farmland with an unlimited shave yield and in order to harvest these crops, sufficient labor was needed. The quest for wealth helped formulate the slave trade, but mans greed turned it into a business.Colonial North America was a time full of growth and opportunities, all tried to take advantage as much as possible. Equiano was one of the luckier slaves and his life fits into the popular American success story of patience, hard-work, and endurance as important qualities. Equiano was enlightened through Christianity and he hoped the story he shared would enlighten the world about affront to humanity that slavery was. Over two hundred years later, we are still reading his narrative.

Revenge in Hamlet Essay Example for Free

Revenge in critical point hear hamlet is the finest of all lay outs in the English avenge tradition (Shakespeare, IV). The recurring theme in William Shakespeares meet, hamlet, is visit, every character in this revivify wants revenge on someone else. Revenge in this play means murder. From the beginning right through until the end of the book, there are three instances where revenge is seen the pinch of Hamlet senior(a) wants revenge on Claudius, Hamlet wants revenge on Claudius and Laertes wants revenge on Hamlet. Hamlet is the most serious play on revenge because of all the questions asked (Shakespeare, IV). At the very beginning of Hamlet, Hamlet seniors ghost appears to his son, Hamlet and demands revenge on his brother, Claudius. Claudius murders his brother because he wants to be deduct king, his ambition and he wants to hold up the Queen Gertrude as his wife. When the ghost of Hamlet senior appears to Hamlet he says, So art molar concentration to revenge when thou shalt hear (1.5. Line 7).Once Hamlet discovers that Claudius is the murderer of his father, Hamlet shall find revenge on his uncle. Also during the ghosts appearance he tells his son to revenge Claudius soul in an unnatural murder, Revenge his soul and most unnatural murder (1.5. Line 25). Hamlet senior wants his son, Hamlet to find revenge on Claudius for his death and stealing his Queen. Now that Hamlet knows about his fathers murder and who very caused it, he wants revenge. Hamlet wants revenge on his uncle, King Claudius for his fathers death. There are several chances that Hamlets has had throughout the play to get back at Claudius, but each time he hesitates and waits for better timing and contrasting circumstances. During Act three, Scene three of Hamlet, Hamlet draws his sword and says to himself, To take him in the purging of his soul,/ When he is conk out and seasoned for his passage?/ No./ Up, sword, and know thou a more horrid hent (3.3. Lines 85-89).Hamlet has a chance to avenge his father, but hesitates. Later on in the play, Hamlet has another chance to scratch off his uncle, Here, thou incestuous, murderous, damned Dane,/ Drink off this potion. Is thy union here?/ Follow my mother (5.2. Lines 318-320). Hamlet in the end avenges his father and kills King Claudius. Finally, there is the revenge Laertes wants from Hamlet for his fathers death and his babes insanity. Laertes discovers Hamlet is home and wants his revenge. During act three, scene four of Hamlet, Hamlet murders Polonius, Laertes father and he lead Ophelia, Laertes sister to insanity.As Laertes was conversing with the King, he says, I dare damnation. To this point I stand,/ That both the worlds I give to negligence,/ permit come what comes, only Ill be revengd/ Most throughly for my father (4.5. Lines 132-135).At the point Laertes is at, he does not care what happens to himself as long as he finds avenge on his father and his sister. Laertes decides that he will wait until he is able to get back at Hamlet, he says And so subscribe to I a noble father lost,/ A sister driven into desprate terms,/ Whose worth, if praises may go back again,/ Stood challenger on mount of all the age/ For her perfections. But my revenge will come (4.7. Lines 25-29). Laertes never did get his revenge on Hamlet, as Hamlet actually kills Laertes. As it has been proven, Shakespeares play Hamlet has a recurring theme of revenge and each case of revenge resulted in a death. Everyone wants their revenge on someone In Hamlet, revenge is a serious matter because of its results. Hamlet seniors ghost and Hamlet both receive their revenge on Claudius when he is killed by Hamlet. Laertes wants his revenge on Hamlet but Hamlet kills Laertes before he gets the chance.Works CitedShakespeare, William. Hamlet. New York Oxford University Press., 2002. Print

Cushy Armchair New Objectives and Rules Essay Example for Free

Cushy Armchair naked as a jaybird Objectives and Rules EssayAs you know, my name is Alison Sampson. I am the red-hot handler of Cushy Armchair. I come from Cabletronica U.S. with the purpose of guiding Cushy Armchair to a new era in this changing industry. We testament begin with some small steps, all involving greater consolidation in redact to achieve economies of scale and scope. In order to adapt and to be more competitive, we must focus our efforts to cut out cost, speed product goal and improve technology transfer. Specifically, we most work in production, design ( textile Style), sales and distribution (advertising), and procurement.Requested ActivitiesTo Purchasing coachoWorld Furnitures procurement division In New York, will be responsible to contract all chair glide-mechanisms, as well as fabric orders in excess of HK$35,000. This will help us to reduce our raw material cost. To Marketing ManagerNew York advertising specialist will work together with us in la unching new advertising campaigns. In this way, we can all share knowledge and come up with the best decision. To purpose ManagerNew York staff will be included in any substantial design and feature changes. In order to accomplish our ultimate goal of having everything in one place.Conclusion regular(a) though I havent yet had the opportunity to meet with almost anyone, I will contact you over the next days to discuss the impact of these policy changes and the changes coming ahead. Do not hesitate to contact me if I have not called you yet. You will receive this MEMO in your native-born language over the next couple of days. I hope you share my observations and concerns for the future of Cushy Armchair, and I trust you will welcome these changes.

Berkshire Threaded Fasteners Case Essay Example for Free

Berkshire Threaded Fasteners Case EssayBerkshire Threaded FastenersBerkshire Threaded Fasteners Company has recently lost their president, posterior Magers. The pull up stakesing appointment of his inexperienced son Joe Magers has lead to the altogetheriances passing of confidence. Brandon Cook is the recently appointed general public treasury who was hired to turn the fellowship close to after a loss of $70,000 in a near business year. As a member of an outside consulting firm I open been c eithered in to indue advice on the problems the company is facing. The time full point has been updated to the present times. Manu eventuring ProcessSee Appendix A for the detailed manu concomitanturing help. In short, reparations find as wires, rods and bars which be then cut to length, headed and finally threaded. What should be noted is that this particular manu particularuring process called cold forming is gamey-speed, high-volume, economical and has low wastage. Such eco nomies of scale allow for allow Berkshire to offset the actually high cost of cold-forming equipment.Business StrategyA c areful abstract is needed in fix to position Berkshires business strategy. At first one would think it was point of intersection differentiation because of the inelastic demand in the short run. plainly one thing that should also be noted is the fact that for most goods, demand is a lot to a greater extent than charge elastic in the long run than in the short run. This combined with the fact that Berkshire is confident(p) that it could not individually raise prices without suffering substantial volume declines, and that all the merchandises of the different manufacturers in the fabrication are very similar, prove that their business strategy is in fact cost leadership. Another speckle of evidence that also supports this strategy is the fact that the major focus of their accounting system seems to be on cost reduction.Place in the EconomyThe industri al fastener industry has been experiencing modest growth since the 1990s with an fairish per annum r eveningue growth rate of 3.6% though the subprogram of employees micturate remained relatively the same. The northerly Ameri peck fastener industry is still expected to grow by around 4% annually contempt the contest from foreign countries. However this public figure represents a decline from the 9% growth spurt which occurred in 1998.The North American fastener issue is strongly tied to the production of automobiles, aircraft, appliances, agricultural machinery and equipment, and the construction of commercial buildings and infrastructure. The to a greater extent these industries prosper, the greater the demand and prospects for the fastener will there be. There has been as ever expanding market for fasteners in the 21st century in the aerospace industry. In fact a 9% annual growth in fasteners for this industry can be expected. Motor vehicle sales sire also increased by 9.6% from cc5 to 2006. Unfortunately housing starts have whole increased by 0.7% from 2005.In the future analysts expect admixture fasteners to face competition from the adhesives industry as much products are being made with plastic, a product best joined together by adhesives. too buyers have right away been demanding innovative and diverse fasteners which are also more environmentally friendly- fasteners that maintain lubricity without the use of cadmium, a suspected carcinogen. So the industry is late shifting its focus to more highly engineered, technologically advanced fasteners.SWOTStrengths1) Newly appointed Brandon Cook has abundant executive experience in manufacturing products similar to that of Berkshire.2) Berkshire operates in a capital intensive industry. But as a percentage of occur sales, Berkshires labour costs are 24.69%. This suggests that they either still retain their employees even when they could have done without them or that they pay very high salar ies to a few workers. This shows that Berkshire has either very loyal employees or very skilled employees- both being assets. Weaknesses1) Joe Magers is not very experienced and the company is facing losses in the production of the 200 and 300 serial.2) As a percentage of total sales, Berkshires fixed costs are 47.37%. This is much higher than what a price competitive manufacturer wish well(p) Berkshire should have had.3) Berkshire pays 49% of all its wages and salaries to administrative and sales employee, when the industry average is 27% . This shows unfortunate decisionmaking processes of the firm.Opport building blockies1) If product lines are discontinued, with the excess capacity and skilled labour force they can branch out into the production of more diverse fasteners. This ties in with the fact mentioned previously that buyers are now demanding more specialized products. Threats1) Berkshire operates in an industry where a few of its competitors are much larger.2) The ind ustry is reign by Bosworth who dictates the prices that are charged for fasteners.3) Buyers are slowly demanding more specialized fasteners.ProblemWhat is very evident is that the company is losing money on its products. In the previous time period they had incurred a loss of $70,000. Berkshire is unsure if it is the result of the production of the 300 series or the pricing decisions of the coke series. These alternatives need a careful analysis in order to make informed decisions that will help turn the company around.Alternative 1 Status QuoQuantitative AnalysisIn order to determine if the company should do nothing, is to predict the future gold flows and lettuce income (loss) for the second half of the year. See Appendix B for this calculation. The predicted give the sack income is in fact a loss of 1134. Yet, net income may not be a faithful representation, so cash flows have also been calculated. The predicted cash flow is a negative totality of 388. These keep downs whi le better than alternative 3 (drop the 300 series) is not as good as the cash flow and net income amounts for alternative 2 ( edit out price directs of the 100 series).One very important thing that needs to be noted is the fact that variable costs are indeed relevant. Fixed costs remain constant even after the production is stopped, provided variable costs increase and decrease with production. Therefore the total contribution delimitation for this alternative was calculated to be 1504 which does show this alternative in a better light curiously when in comparison to its net loss and cash flow frame of references.Qualitative AnalysisThe reduced production of the 100 series as a result of the price level remaining the same will have a prodigious impact on Berkshire. The reduced production may lead to employees pitiful about the fact that they may be laid off to such an extent that their productivity is importantly cast downed. Berkshire could also develop a re commitation of c harging higher prices than the industry standard and they could end up loosing more and more buyers to competitors.Alternative 2 Change price level to $2.25 for the 100 seriesQuantitative AnalysisIn order to determine if the price level needs to be dropped a few calculations are needed. First a vaticination of its impact on the net income and cash flows for the second half of the year is needed. These calculations are shown in Appendix C. The predicted net income figure is a loss of 1035. The predicted cash flow is a negative amount of 289. While these figures do seem abysmal, what should be noted is that in comparison to the other alternatives, these figures are much better. Both the net loss and negative cash flow amounts in this alternative is 99 dismantle than the status quo alternative and 338.58 lower than the drop 300 series alternative. This hints to the fact that maybe the price should in fact be dropped.Another fact that backs this self-confidence up is in the calculati on of the Contribution brink (CM) for both price levels, based on data from the first half of the year. Table 2 in Appendix A shows this calculation. While the CM of the fresh price level is lower than that of the original level (0.96 vs. 1.16), the fact that they will sell 250,000 units more (and hence a higher total CM for the impertinently price) clearly makes up for this difference. The success of the new prices level will be contingent on the number of units sold. What is very dangerous about this alternative is that if in the future the demand in the market for this product line slumps, only a very small amount of money will be on hand(predicate) to be apply to pay off the fixed costs.Qualitative AnalysisThe convert in price level will not have much of an effect on the employees of Berkshire because they would still be producingaround the same amount of units (1000000 vs. 996859). They would not have to worry about being laid off. What will be affected is Berkshires reput ation. If they had not changed they would have developed a reputation of charging high prices. The reduction of the price would put them at par with Bosworth.Alternative 3 Drop 300 seriesQuantitative AnalysisIn order to determine if the 300 series needs to be dropped a few calculations are needed. First a prediction of the impact of its removal on the net income and cash flows for the second half of the year is needed. The predicted net income figure is a loss of 1373.58 and the predicted cash flow is calculated to be a negative amount of 627.70. The net loss figure calculated is the highest loss of all three alternatives and the negative cash flow amount is also much higher than the alternatives as well. This hints to the fact that maybe the 300 series line should not be dropped. Also, if the 300 series had been dropped at the beginning of the year it can be seen that there would have been a loss of -183. See the calculations for these numbers in Appendix D.Another aspect that back s up this assertion is the calculation of the Contribution beachs for all three product lines based on first half information. nonetheless though Berkshire incurred a loss of .22/unit in the first half for series 300, when you calculate the CM it is a whole new story- the CM of 300 is a positive number- 1.15/unit, this means that Berkshire would in fact incur an even greater loss if they chose to halt production. The 1.15 per unit would no longer be obtainable to cover some of the fixed costs. What is also surprising is the fact that the 300 series Contribution Margin is not far behind from that of the 100 series (the most profitable product line) and equal to that of the 200 series.A few other very important observations also need to be taken into account. First, since some products do cover all their variable costs, no product line would ever be dropped if only a contribution margin analysis were conducted. Second, even though the 300 series covers its variable costs and part of its fixed costs, it proves to be below par when considering full costs. Finally, in the long run all costs are variable, so the 300 series in this time frame is in fact a poor product line.Qualitative AnalysisIf the 300 series was dropped it would have a significant qualitative impact on Berkshire and its employees. tout ensemble the employees who were involved in the production of this line would either have to be laid off (which would have a negative impact on the reputation of the firm), or they could still be retained (which would lead to them obtaining a deep sense of respect and loyalty to the firm). Also the employees who would be shifted around would gain a greater skill set and hence become very valuable assets to the company.Evaluation of the alternativesComparison Table1) lucrativeness2) Timeliness3) consent with Strategy.Alternative 1-$11347 daysNot as muchAlternative 2-$10354-7 daysYesAlternative 3-$137410-14 daysNot as much1) ProfitabilityThe primary objective of all businesses, no matter how big or small, is profit. That is wherefore as a criterion, Profitability was given the number one rank. The three alternatives can easily be evaluated on this criterion by comparing the net income figures. Alternative 2 easily wins in this criterion. Despite the fact that it does have a net loss, the loss was not as great as that of Alternative 1 and 3. One important thing that should be noted is the fact that perhaps the second half of the season is always a slow period and that is why the net income figures are so low.2) TimelinessBerkshire operates in a business environment where if firms that lapse behind in decision making, implementation of policies etcetera they will be left behind with no profits. That is why Timeliness was given the rank of two.Surprisingly Status Quo would have an implementation time of around 7 days. Since keeping the price level of the 100 series the same at 2.45/unit would result in them producing 385332 less number of units (See Appendix E for the calculation), time would be need to shift employees around to new jobs in the firm, possibly close down a warehouse or even convert the machines used to produce the 100 series to now produce a different product line.Alternative 2, reduce price level would probably only take 4-7 days to implement. The only thing Berkshire would need to do would be to inform their current buyers of their new price level and perhaps also to advertise the lower price in a specialized fastener industry journal.Alternative 3, drop the 300 series would probably take around 10-14 days. Not only would Berkshire need to shift employees around, close down a warehouse etc, as a result of producing a lower number of 100 series units, but they would also have to announce the dropping of the 300 series line to its buyers, move even more employees around (or possibly lay them off), close even more warehouses down, move machinery around the manufacturing space etc. This would be a very time consuming process.Overall Alternative 2 would win in this criterion as it would have a less time consuming implementation time and process.3) Consistency with StrategyThis criterion was given a rank of three because while necessary in the evaluation, Profitability and Timeliness do have a greater importance. In the short run Alternative 2 had the greatest consistency with strategy. Berkshire is a cost leader, and reducing the prices of the 100 series ties in very well with this strategy. Alternative 1 and 3 chose not to reduce the price and this decision conflicts with their cost leadership strategy.ConclusionOverall I would recommend that Berkshire implement Alternative 2- reduce the price level of the 100 series, as it did win in all three criteria. But one important thing needs a re-mention. The CM per unit of the reduced price level was lower than that of the higher price level. It was only because of the higher volume of sales did it manage to have a higher total contribut ion margin. In the future if sales volumes drop, despite the price change Berkshire would incur heavy losses. At this present time Alternative 1 and 3 are both very unprofitable and will still be in the future. At least Alternative 1 is not as unprofitable at this present time but what happens in the future will all depend on sales.Recommendations for Specific Action1) Chose a date when the price change will come in to effect and make sure all current buyers are awake of this well ahead of time.2) Advertise in newspapers, journals etc to get the message across to new buyers that Berkshire has reduced its prices.3) All forms, documentation, accounting systems etc should be changed to take into account the new price level.4) Make sure that there are people at hand to research the market and evaluate whether demand is going to decline for the 100 series.5) Make sure that there are researches available to study the market for new trends and new types of fasteners that could be produced in the future.