A Child Special Place

All children have a special place, whether chosen by a conscious decision or not this is a place where one can go to sort their thoughts. Nature can often provide comfort by providing a nurturing surrounding where a child is forced to look within and choices can be made untainted by society. Mark Twain once said â€Å"Don't let school get in the way of your education. † Twain states that this education which is provided by society, can actually hinder human growth and maturity. Although a formal education shouldn't be completely shunned, perhaps true life experience, in society and nature, are a key part of development. In the novel Adventures of Huckleberry Finn, Mark Twain throws the curious yet innocent mind of Huck Finn out into a very hypocritical, judgmental, and hostile world, yet Huck has one escape–the Mississippi River constantly flowing nearby. Here nature is presented as a thought provoking environment when experienced alone. The river is quiet and peaceful place where Huck can revert to examine any predicament he might find himself in: â€Å"They went off, and I got aboard the raft, feeling bad and low†¦ Then I thought a minute, and says to myself, hold on,- s'pose you'd a done right and give Jim up; would you felt better than you do now? No, says I, I'd feel bad†¦ † (p. 127). Only a few weeks with Jim and still feeling great ambivalence, Huck returns to the river to think. Twain tries here to tell the reader how strong the â€Å"mob† really is, and only when totally alone is Huck able to make the morally correct decision. The natural flowing and calm of the river cause this deep-thought, show! ing how unnatural the collective thought of a society can be. The largest and most obvious test of Huck's character is his relationship with Jim. The friendship and assistance which he gives to Jim go completely against all that â€Å"sivilization† has taught him; at first this concept troubles Huck and causes him a great deal of pain, but over time, through his life experiences and shared times with Jim, Huck crosses the line upheld by the racist South and comes to know Jim as a human being. Huck is at a point in his life where opinions are formed, and by growing on the river, Huck can stand back from society and form his own. Eventually he goes as far as to risk his life for Jim:†And got to thinking of our trip down the river; and I see Jim before me, all the time, in the day, and in the night-time, sometimes moonlight, sometimes storms, and we a floating along, talking, and singing, and laughing. But somehow I couldn't see no places to harden me against him, but only the other kind†¦ I studied a minute sort of holding my breath, and then I s! ays to myself: ‘All right, then, I'll go to hell'†¦ † (pp. 270-271). After a long and thought-provoking adventure, Huck returns to the raft one final time to decide the fate of his friend. Symbolically, Huck makes the morally correct decision away from all others, thinking on the river. Although it might not be evident to himself, Huck causes the reader to see that â€Å"sivilization†, in their treatment of blacks especially, is not civilized at all. Every person Huck and Jim come across seems to just be following someone else blindly, as the whole country were some sort of mob. In the last few chapters, Tom Sawyer is re-introduced and the reader is left to examine how different environments: â€Å"sivilization† and nature (the river), have affected the children's growth. It is distinctly evident that Huck has turned out to be the one with a clear and intelligent mind, and Tom, although he can regurgitate worthless facts about Louis XVI and Henry VIII, shows no real sign of maturity. â€Å"The first time I catched up to Tom, private, I asked him what was his idea, time of the evasion? – what it was he planned to do if the evasion worked out all right and he managed to set a nigger free that was already free before? And he said, what he had planned in his head, from the start, if we got Jim out, all safe, was for us to run him down the river, on the raft, and have adventures plumb to the mouth†¦ † (p. 360). Huck has always thought of Tom as more intelligent than himself, but he cannot understand how Tom could toy with Jim's life in such a way. For much time, Huck is! without the river and it is though his mind clouds; he follows along with Tom playing a sick game until the end when he is once again threatened with being â€Å"sivilized†. But I reckon I got to light out for the Territory ahead of the rest, because aunt Sally she's going to adopt me and sivilize me and I can't stand it. I been there before† (p. 362). Huck's adventure, if nothing else, has given him a wary eye towards â€Å"sivilized† society. When the prospect of settling down with Sally is presented he light's out for the Territory to distance himself from a restrictive, formal education. Twain ends his novel by setting Huck up for a new experience and personal growth. The Adventures of Huckleberry Finn taught an important lesson, one that showed the importance of the self in the maturing process. We saw Huck grow up by having the river as a place of solitude and thought, where he was able to participate in society at times, and also sit back and observe society. Through the child's eye we see how ignorant and mob-like we can all be. Then nature, peace, and logic are presented in the form of the river where Huck goes to think. Though no concise answer is given, the literature forces the reader to examine their surroundings, and question their leaders.

Occupation decision Essay

My decision to enter medical school started after my grandfather suffered a heart attack at the age of 20. Although this incident hurt me very much because of the medical staff inability to save his life disappointed me. After the grieving process was complete I began to consider a career in the healthcare industry. My initial step toward entering a career in the healthcare industry was to shadow a cardiologist which I believed would provide me an opportunity for me to learn what a life as a healthcare provider would be like. Once I decided that I would like to pursue a career in medicine I enrolled in college and currently completing a bachelors of science in Biology. I found the healthcare profession to be exciting and realized that it afforded me the opportunity to help the sick and injured which I believe I will enjoy and have a talent for. My experience working for the cardiologist affords me the opportunity to learn basic healthcare skills such as obtaining vital signs. Record keeping is an important part of managing a practice and my experience of tracking records has afforded me the opportunity to demonstrate this important skill. My ultimate goal is to complete medical school, a residency and then pursue a fellowship in either cardiology or neurology. One of the goals I have is to help prevent people form suffering an untimely death such as my grandfather by seeking to provide optimal care to prevent the consequences of poor health. I believe that the desire to help people created by my grandfather’s untimely death will help me provide competent and compassionate care. These traits will be advantageous to MUA because of the positive public image perception it will create. My undergraduate instructors and the cardiologist that I have followed I hope to someday model that inspirational behavior. Although I do not have many academic credentials currently but my desire to help people who are sick and injured. I am finishing my last semester with a bachelor of science in biology. This background in biology has provided me with the basic scientific knowledge which has developed a strong foundation for me to build upon with the courses to follow. I am of reputable character which is an important character trait because of the high level of trust needed between a physician and provider. The office work and shadowing I completed prior to my enrollment in college has provided me a unfettered glimpse of the struggles and benefits of pursing a career in healthcare. I believe that because of the reasons I listed I would be an excellent candidate for admission to your program. .

An insight into Zara as a Born Global Essay

Zara was first established just outside of Spain in1988, in 1994 Zara expanded into France and Mexico (Bhardwaj et al, 2010). Zara is owned by the INIDEX group in which it contributes to 64.8 per cent of total company sales (Inidex annual report, 2011) which was a 10 per cent growth on the previous fiscal year. Zara now has over 1830 stores worldwide across 82 markets in 64 countries, with plans to move into Korea, Egypt, Ukraine and Montenegro and a further 80 store to open in Russia. This research paper identifies Zara as a born-global company and a global leader in fast fashion by firstly differentiating between a born global and gradual global company. Secondly we investigate three main internationalisation theories which will help us gain greater understanding into the success of Zara and finally importance in which the marco-environmental factors and marketing mix play in creating a company which is unique, controlled and adaptable to new markets. Zara as a born global Understanding the difference between a gradual-global versus a born global fashion retailer is key to identifying Zara as a born global. Traditionally, firms gain knowledge over time about the marco-environmental factors and the level of investment in which they should commit to (Galvan-Sanchez, et al., 2010). Examples of companies that use the ‘gradual global process’ include Mark & Spencer and the GAP. Born-global’s, according to Bhardwaj et al, 2010 focus on early and rapid internationalization. Therefore we identify that the difference between a born global and a gradual global lies in the international process and three main theories; knowledge-sharing and entry mode, resource based, and physic distance. Let’s look at these internationalisation theories in more detail by first identify the difference between a born global and a gradual global approach. A Born global is assertive and perceives the world as one market place with utilising the local market as the core of the internationalisation process (Bhardwaj et al, 2010) whereas gradual global firms believe that domestic market is the core support and aversion and lack of knowledge results in slow learning process. Born-global maintain long-term relationships with intermediaries, are fully integrated and consider the marketplace as  homogenous whereas gradual global are partially integrated and consider the marketplace as heterogeneous (Basu, et al., 2011).. Lastly a born-global believes psychic distance is irrelevant in the internationalisation process whereas gradual global assume that the firms entry into a new market is a function of psychic distance from prior experience (Bhardwaj et al, 2010). Knowledge sharing and entry mode Knowledge sharing is the flow of information sharing within a company and is consider a major competitive advantage (Basu, et al., 2011). When a company expands into a foreign market forward knowledge flow is important (Galvan-Sanchez ,et al., 2010) as managerial experience and business structure can be communicated to newer stores from head-office. More importantly to this report lateral knowledge flow commutates vital marco-environmental information from the foreign market location back to headquarters for example Zara has three stores in Dubai in which they sell clothes predominately covering the shoulders and offer more conservative style to respect local culture (Bhardwaj et al, 2010). Communicating and integrating culture which include shared values and norms is vital in the strategy development process (Galvan-Sanchez, et al., 2010). According to Indiex 2011 annual report environmental factors also play a vital part in the success of their line limnetic difference with the stores located in the Northern Hemisphere, Zara has a team of designers who create specific fashion proposals for women, men and children. The latest trends are thus reflected in garments and textiles that are suitable for both hemispheres, in options which are continually renewed. Knowledge sharing is also crucial in selecting the appropriate entry mode into a new market which includes licensing, joint venture/subsidiaries to name a few (Bhardwaj et al, 2010). Zara is identified as selecting a licensing entry mode into new market which lowers risk on investment but increases communication and management overtime. Resource based theory Resource based theory is focused on asset exploiting foreign investment and suggests that ownership-specific advantages provide Zara with a resource based framework which is valuable, rare, imperfectly imitable and not substitutable (Bhardwaj et al., 2011). Zara is a vertically integrated  company and is not hierarchal which helps create pseudo-backward integration (Basu, et al. 2011). Zara’s success also comes from training and employing local workers in new stores which provides relevant feedback and creates job growth (Rennie, 1993) which in turn can provide valuable information for future marketing strategy and promotion (Galvan-Sanchez, et al., 2010). The Zara brand is also known for being up-to-the-minute and affordable due to its highly developed technological communication which feeds POS and store information directly back to headquarters to be analysed (Inidex annual report, 2011) and adjusted to ensure succession in the local market which ensures that price, place ment, product and type of promotion are remaining relevant and unique in the local market. These advantages have created strong positive response from foreign markets making its resource-based advantages and high-control strategy difficult to replicate (Bhardwaj et al., 2011). Psychic distance This theory deals with the relationship between the differing cultures in which a company deals with and is important in the understanding of the effects that the marco-environment have on the marketing mix. The key to Zara’s acceleration into foreign markets lies in competing in niche markets, which are flexible and move fast (Rennie, 1993) and is successful due to its knowledge gathering and sharing strategies implemented at the store level (Bhardwaj et al., 2011) in each market it enters. Understanding and respecting local political and legal powers, for example local taxes and governing powers that can effect price and product helps align the companies goals and objectives with the localised market without causing conflict of interest (Galvan-Sanchez, et al., 2010). Conclusion In conclusion, this article identifies Zara as a born global retailer which demonstrates that the companies knowledge sharing capability, unique strategy, high-risk, high-reward model based on its unique resource based advantages and psychic distance is paramount to the success of its internationalisation expansion and becoming a global leader in fast fashion. Reference List Basu, C., Cavusgil, E, Kim D., & Naidu G.M., 2011. ‘The innovativeness of Born-Globals and customer orientation: Learning from Indian Born-Globals,’ Journal of Business Research, 21/3, 879-886. Bhardwaj, V., Eickman, M., & Runyan R, C., 2010. ‘A Case study on the internationalisation process of a ‘born-global- fashion retailer: Zara,’ The International Review of Retail, Distribution and Consumer Research, 21/3, 293-307. Galvan-Sanchez, I., Riaph-Criado, A., & Suarez-Ortega S.A., 2010. ‘A configuration-holistic approach to born-global firms strategy formation process,’ European Management Journal, 28, 108-123. Inidex. 2013. Annual Report 2011. [ONLINE] Available at: http://www.inditex.com/en/shareholders_and_investors/investor_relations/annual_reports. [Accessed 10 April 13]. Rennie, M.W, 1993. ‘Born Global,’ The McKinsey Quarterly, 4, 45-52.

Module 3 Case Assignment Example | Topics and Well Written Essays - 750 words

Module 3 Case - Assignment Example al Production Cost 3,100,000 Total Production Units 50,000 Production Cost Per Unit 62 Performance for the 2nd Quarter As far as the improvements are considered for the 2nd quarter, the assessment for Mr. Rosen is not under right direction. The information that they had provided, gives the same amount of net income under both approaches. Sales are same for both these approaches. However, the costing side is affected by these two approaches such that the costs are broken up on different methods under the two approaches. For instance, under absorption costing, costs are divided into two main categories which are 1) costs directly attributable to units sold, and 2) costs which are not directly related to the manufacturing process (Jordan and Harris, 2008). Conversely, if contribution margin costing approach is taken into consideration, the overall costs of the company are divided into 1) variable cost, and 2) fixed cost. Variable costs are the ones which increases of decreases with the number of units sold but remain constant on per unit basis. However, fixed costs are the ones that remain same regardless of the number of units sold, but for a certain capacity (Kinney and Raiborn, 2009). Cumulatively, the net effect of these two approaches has found to be the same under the given information. However, the breakup of the costs under both approaches can be observed in a distinct manner. The second quarter performance for the division is same because number of units sold is same as the last year. Although, the overall production cost has been increased because of increasing the number of units, but since the sales units are the same, therefore production cost pertaining to units that are actually sold, has been taken into account which has caused the same result for both approaches under both quarters. Suggestion on Appropriate Reporting System From the given information, there are few suggestions to be made. The clear difference between absorption and marginal costi ng approach can only be observed clearly if there is comprehensive information provided especially regarding the level of inventory. In that case, it would be a rather better approach to make a clear point regarding which costing approach provides the better results. For better results, Mr. Roses is advised to not only increase the production units but also increase the sales volume as well. This will substantiate better performance rather than focusing on the reporting approach to demonstrate better results which is not more than a complacent view. Shortcomings of Absorption Costing Approach There are various shortcomings of absorption costing as a method of internal

BHS412 - Module 5 Case - Disaster Relief - Ethical Issues Related to Essay

BHS412 - Module 5 Case - Disaster Relief - Ethical Issues Related to Relief Operations - Essay Example This is due to the fact that there is confusion whether NGOs really do act independently from governments, which is not the case, for NGOs need assistance from government (National Response Framework, 2008). It is well-noted how the US government refused help in several instances (Shah, 2005), thus the NGO’s failure to fully act their Code of Conduct may be blamed to the government’s mismanagement in handling the aftermaths of the hurricane. Do you believe that gender issues, especially the needs of women are adequately addressed in disaster relief plans? Identify a specific gender issues that you believe should always be considered in the aftermath of a disaster In most disaster relief plans, gender issues are adequately addressed in disaster relief plans. An example of which is the Pan American Health Organization’s consideration of women as vulnerable population in natural disasters stated in its Fact Sheet. The most important gender issue that should always b e put into consideration in natural disaster aftermaths is the role of women in disaster response.

Christian Bale Movie Review Example | Topics and Well Written Essays - 1000 words

Christian Bale - Movie Review Example It was no wonder hen, that Bale himself soon followed in the family footsteps. His father was fond of travelling, and the family moved excessively form place to place during bale's childhood (Tiscali 2008). This gave Bale exposure to many different interests and opportunities that developed his passion about acting. His first major break was Steven Spielberg's Empire of the Sun in 1987 when he was still a child actor (Tiscali 2008). This was followed by a little rough career patch before becoming a hit in Little Women (Tiscali 2008). As a child, his initial screen and stage appearances include "a part in a Pac-Man cereal commercial, a Lenor ad, and a West End stage debut" (Tiscali 2008). He was also a part of a theatre group at Reading (Tiscali 2008). The focus film for my presentation is the The Machinist, which would be discussed in a greater detail than the other two films under discussion, to examine the extremes to which Christian Bale pushes himself, "both physically and mentally" (LA Weekly 2007), in order to completely lose himself in the character (LA Weekly 2007) and bring... He was also a part of a theatre group at Reading (Tiscali 2008). The Machinist The focus film for my presentation is the The Machinist, which would be discussed in a greater detail than the other two films under discussion, to examine the extremes to which Christian Bale pushes himself, "both physically and mentally" (LA Weekly 2007), in order to completely lose himself in the character (LA Weekly 2007) and bring belief and life to his roles. Background: Ever since he was a child, Bale loved role-playing (LA Weekly 2007). More importantly, he was keen on taking his roles and make-belief games very seriously and was insistent that others do the same; not take fantasy as fantasy, but take it as fiction (LA Weekly 2007). This is the attitude that has kept him going in the filed of acting, where he his dedication to his roles and his extreme impersonation of the script characters has etched a glowing mark for him with the critics and the audiences alike. His father was a traveler and an adventurer (LA Weekly 2007), and this has instilled in him a sense of adventure and self-exploration that he brings to his acting and his roles, and pushes his limits beyond what other people would dare to go to achieve that level of satisfaction and excitement that is a major part of his career as well as his personal life. Discussion: The Machinist was directed by Brad Anderson (The Independent Online Edition- CB.net 2005). It was released in 2005

Hollywood Portrayal of Cancer Essay Example | Topics and Well Written Essays - 1500 words

Hollywood Portrayal of Cancer - Essay Example Sweet November and Autumn in New York are both love stories that are centered on the appreciation of the beauty of life. In exploring this theme, the movies placed the main characters in a situation where one of them is terminally ill. Sweet November is a love story that revolves around Nelson Moss (played by Keanu Reeves) and Sara Deever (Charlize Theron). Deever took it as a mission to help Moss overcome his obsession with work and success, and thereby allowing him to appreciate and enjoy life. This mission would be achieved in just one month. As the story unfolds, it is revealed that Deever is afflicted with non-Hodgkin's lymphoma, a type of cancer that is the main reason for Deever's decision to lead an unusual lifestyle of "curing" men of their misbehaviors towards women. The story ends tragically, with Deever ending her relationship with Moss and facing the consequences of her illness alone.. Autumn in New York is a love story between a womanizing older man and a young, vibrant woman. Early on the story, Charlotte Fielding (Winona Ryder) and Will Keane (Richard Gere) fell in love, and as Keane was ending the relationship in the same manner as he had ended his past relationships, Fielding agreed to the fact that they would have no future together because she was sick. The story ended in tragedy as Fielding dies of a rare disease after the last-resort surgical operation failed to save her life. There are many similarities in the two movies in the manner that cancer was portrayed. First, the illness was equated to the certainty of death. The drama in both films revolves around the fact that the women have little time left. Both protagonists also dealt with the disease in a similar manner - they gave up on medical treatments. In Autumn of New York, Charlotte Fielding even signed a directive that no surgery will be made on her. In one of their conversations, Fielding told Keane, "I don't want to give hope, when there is none" (Chen, 2000). The same attitude was somewhat projected by Sara Deever in Sweet November. She decided to take on a different course in life, away from the regular treatments usually provided by hospitals to cancer patients. Both films in a way concluded that there were no other options for the two cancer-afflicted characters, and that subjecting themselves to medical treatments and procedures would yield the same result, that is, eventual death. The character in Autumn in New York died at the end of the film, while in Sweet November, the character decided to come home and perhaps yield to medical cure for her illness, although the last scene seemed to indicate that she would be spending the rest of her life wilting away and succumbing to death. She left the viewers thinking that she would die, in the same way that her lover agreed to letting her go and face death. Both stories depict the dying characters, both of which were white women, still in flawless appearance. This would fall under what Comedienne Carol Burnett referred to as the Movie Star Disease (as cited in Lallanilla, 2005), where the ill character,

Financial analysis in healthcare Coursework Example | Topics and Well Written Essays - 2500 words

Financial analysis in healthcare - Coursework Example First, there is likely to a shortage of health care facilities. This is because the central government controls the health facilities. With such a low gross domestic income, the country may not be able to set up adequate health facilities to serve the public. WHO recommends that the health facilities should be at least five kilometres from where people live, in this case, this may not be possible making the health care centres inaccessible (Torrance, 2009, p. 34). As a result, the health care in this country can be described as poor Secondly, there is a shortage of health workforce team. Since the government is the sole employer, with the meager resources it is earning, it may fail to employ adequate staff to attend to people. As a result, there will be pooling of people at the hospitals without adequate staff to attend to them. Besides, with this shortage the workers can prefer to work in the private sector where the salary is promising. This will make the few workers at the hospital to be overworked and unable to deliver the services. With the majority of the workers without proper orientation on how to manage the health care finances, they may fail to meet the demands of the government and that of the citizens. Citizens as the consumers of health care suffer from the poor health care. First, they do not have adequate finance to pay for the health care services. This is because first they do not have access to insurance that would have made it easy to pay for the health care bills. For the few who can pay from their pocket in the private market or hospitals, the services are given based on the user fees. This will make the users not to get adequate health. Secondly, the health insurance that is provided by the private sector is not accessible to all. This is because only a few can afford the said insurance either because it is expensive or inaccessible. Besides, there is no mandatory insurance scheme. Without any cost sharing, there is likely to be a

Markiting Essay Example | Topics and Well Written Essays - 250 words - 6

Markiting - Essay Example f the drink, the chemical content, the taste, colour, standard of quality, smell, availability of the drink, and the refreshing nature of the soft drink. Withstanding other external factors like weather that may affect my selection, I mostly buy soft drinks from Coca-Cola Company. Indeed, I get significant value proposition when I seek to buy the Coca-Cola soft drink. A part from the brand being available in almost all outlets, the drink is internationally recognized and approved. Its taste, smell, and colour are my favourite and its refreshing nature serves my core purpose of wanting to buy it. In addition, the energy levels of the Coca-Cola soft drink are more relevant to my age and health and thus the motivation to buy it. The drink is free from other harmful chemicals and contains no caffeine hence medically viable. More so, the mode of packaging the brand is very convenient for me as it is highly portable and the plastic bottle is recyclable. The fact that I can get either a cold or a warm brand is also a value proposition for me. In conclusion, the price of the brand is also convenient compared to other soft drinks and the satisfaction I get from it. As such, the Coca-Cola brand suits my selection criteria and thus my value

The Increased Use of Genetically Modified Food Essay Example for Free

The Increased Use of Genetically Modified Food Essay Genetically-modified foods (GM foods) have made a big splash in the news lately. European environmental organizations and public interest groups have been actively protesting against GM foods for months, and recent controversial studies about the effects of genetically-modified corn pollen on monarch butterfly caterpillars1, 2 have brought the issue of genetic engineering to the forefront of the public consciousness in the U. S. In response to the upswelling of public concern, the U. S. Food and Drug Administration (FDA) held three open meetings in Chicago, Washington, D. C., and Oakland, California to solicit public opinions and begin the process of establishing a new regulatory procedure for government approval of GM foods3. I attended the FDA meeting held in November 1999 in Washington, D. C. , and here I will attempt to summarize the issues involved and explain the U. S. governments present role in regulating GM food. What are genetically-modified foods? The term GM foods or GMOs (genetically-modified organisms) is most commonly used to refer to crop plants created for human or animal consumption using the latest molecular biology techniques. These plants have been modified in the laboratory to enhance desired traits such as increased resistance to herbicides or improved nutritional content. The enhancement of desired traits has traditionally been undertaken through breeding, but conventional plant breeding methods can be very time consuming and are often not very accurate. Genetic engineering, on the other hand, can create plants with the exact desired trait very rapidly and with great accuracy. For example, plant geneticists can isolate a gene responsible for drought tolerance and insert that gene into a different plant. The new genetically-modified plant will gain drought tolerance as well. Not only can genes be transferred from one plant to another, but genes from non-plant organisms also can be used. The best known example of this is the use of B. t. genes in corn and other crops. B. t. , or Bacillus thuringiensis, is a naturally occurring bacterium that produces crystal proteins that are lethal to insect larvae. B. t. crystal protein genes have been transferred into corn, enabling the corn to produce its own pesticides against insects such as the European corn borer. For two informative overviews of some of the techniques involved in creating GM foods, visit Biotech Basics (sponsored by Monsanto) http://www. biotechknowledge. monsanto. com/biotech/bbasics. nsf/index or Techniques of Plant Biotechnology from the National Center for Biotechnology Education http://www. ncbe. reading. ac. uk/NCBE/GMFOOD/techniques. What are some of the advantages of GM foods? The world population has topped 6 billion people and is predicted to double in the next 50 years. Ensuring an adequate food supply for this booming population is going to be a major challenge in the years to come. GM foods promise to meet this need in a number of ways: Pest resistanceCrop losses from insect pests can be staggering, resulting in devastating financial loss for farmers and starvation in developing countries. Farmers typically use many tons of chemical pesticides annually. Consumers do not wish to eat food that has been treated with pesticides because of potential health hazards, and run-off of agricultural wastes from excessive use of pesticides and fertilizers can poison the water supply and cause harm to the environment. Growing GM foods such as B. t.corn can help eliminate the application of chemical pesticides and reduce the cost of bringing a crop to market4, 5. Herbicide toleranceFor some crops, it is not cost-effective to remove weeds by physical means such as tilling, so farmers will often spray large quantities of different herbicides (weed-killer) to destroy weeds, a time-consuming and expensive process, that requires care so that the herbicide doesnt harm the crop plant or the environment. Crop plants genetically-engineered to be resistant to one very powerful herbicide could help prevent environmental damage by reducing the amount of herbicides needed. For example, Monsanto has created a strain of soybeans genetically modified to be not affected by their herbicide product Roundup  ®6. A farmer grows these soybeans which then only require one application of weed-killer instead of multiple applications, reducing production cost and limiting the dangers of agricultural waste run-off7. Disease resistance There are many viruses, fungi and bacteria that cause plant diseases. Plant biologists are working to create plants with genetically-engineered resistance to these diseases8, 9. Cold toleranceUnexpected frost can destroy sensitive seedlings. An antifreeze gene from cold water fish has been introduced into plants such as tobacco and potato. With this antifreeze gene, these plants are able to tolerate cold temperatures that normally would kill unmodified seedlings10. (Note: I have not been able to find any journal articles or patents that involve fish antifreeze proteins in strawberries, although I have seen such reports in newspapers. I can only conclude that nothing on this application has yet been published or patented.) Drought tolerance/salinity toleranceAs the world population grows and more land is utilized for housing instead of food production, farmers will need to grow crops in locations previously unsuited for plant cultivation. Creating plants that can withstand long periods of drought or high salt content in soil and groundwater will help people to grow crops in formerly inhospitable places11, 12. NutritionMalnutrition is common in third world countries where impoverished peoples rely on a single crop such as rice for the main staple of their diet. However, rice does not contain adequate amounts of all necessary nutrients to prevent malnutrition. If rice could be genetically engineered to contain additional vitamins and minerals, nutrient deficiencies could be alleviated. For example, blindness due to vitamin A deficiency is a common problem in third world countries. Researchers at the Swiss Federal Institute of Technology Institute for Plant Sciences have created a strain of golden rice containing an unusually high content of beta-carotene (vitamin A)13. Since this rice was funded by the Rockefeller Foundation14, a non-profit organization, the Institute hopes to offer the golden rice seed free to any third world country that requests it. Plans were underway to develop a golden rice that also has increased iron content. However, the grant that funded the creation of these two rice strains was not renewed, perhaps because of the vigorous anti-GM food protesting in Europe, and so this nutritionally-enhanced rice may not come to market at all15. PharmaceuticalsMedicines and vaccines often are costly to produce and sometimes require special storage conditions not readily available in third world countries. Researchers are working to develop edible vaccines in tomatoes and potatoes16, 17. These vaccines will be much easier to ship, store and administer than traditional injectable vaccines. PhytoremediationNot all GM plants are grown as crops. Soil and groundwater pollution continues to be a problem in all parts of the world. Plants such as poplar trees have been genetically engineered to clean up heavy metal pollution from contaminated soil18. How prevalent are GM crops? What plants are involved? According to the FDA and the United States Department of Agriculture (USDA), there are over 40 plant varieties that have completed all of the federal requirements for commercialization (http://vm. cfsan. fda. gov/%7Elrd/biocon). Some examples of these plants include tomatoes and cantalopes that have modified ripening characteristics, soybeans and sugarbeets that are resistant to herbicides, and corn and cotton plants with increased resistance to insect pests. Not all these products are available in supermarkets yet; however, the prevalence of GM foods in U. S. grocery stores is more widespread than is commonly thought. While there are very, very few genetically-modified whole fruits and vegetables available on produce stands, highly processed foods, such as vegetable oils or breakfast cereals, most likely contain some tiny percentage of genetically-modified ingredients because the raw ingredients have been pooled into one processing stream from many different sources. Also, the ubiquity of soybean derivatives as food additives in the modern American diet virtually ensures that all U. S. consumers have been exposed to GM food products. The U. S. statistics that follow are derived from data presented on the USDA web site at http://www. ers. usda. gov/briefing/biotechnology/. The global statistics are derived from a brief published by the International Service for the Acquisition of Agri-biotech Applications (ISAAA) at http://www. isaaa. org/publications/briefs/Brief_21. htm and from the Biotechnology Industry Organization at http://www. bio.org/foodag/1999Acreage. Thirteen countries grew genetically-engineered crops commercially in 2000, and of these, the U. S. produced the majority. In 2000, 68% of all GM crops were grown by U. S. farmers. In comparison, Argentina, Canada and China produced only 23%, 7% and 1%, respectively. Other countries that grew commercial GM crops in 2000 are Australia, Bulgaria, France, Germany, Mexico, Romania, South Africa, Spain, and Uruguay. Soybeans and corn are the top two most widely grown crops (82% of all GM crops harvested in 2000), with cotton, rapeseed (or canola) and potatoes trailing behind. 74% of these GM crops were modified for herbicide tolerance, 19% were modified for insect pest resistance, and 7% were modified for both herbicide tolerance and pest tolerance. Globally, acreage of GM crops has increased 25-fold in just 5 years, from approximately 4. 3 million acres in 1996 to 109 million acres in 2000 almost twice the area of the United Kingdom. Approximately 99 million acres were devoted to GM crops in the U. S. and Argentina alone. In the U. S. , approximately 54% of all soybeans cultivated in 2000 were genetically-modified, up from 42% in 1998 and only 7% in 1996. In 2000, genetically-modified cotton varieties accounted for 61% of the total cotton crop, up from 42% in 1998, and 15% in 1996. GM corn and also experienced a similar but less dramatic increase. Corn production increased to 25% of all corn grown in 2000, about the same as 1998 (26%), but up from 1. 5% in 1996. As anticipated, pesticide and herbicide use on these GM varieties was slashed and, for the most part, yields were increased (for details, see the UDSA publication at http://www. ers. usda. gov/publications/aer786/). What are some of the criticisms against GM foods? Environmental activists, religious organizations, public interest groups, professional associations and other scientists and government officials have all raised concerns about GM foods, and criticized agribusiness for pursuing profit without concern for potential hazards, and the government for failing to exercise adequate regulatory oversight. It seems that everyone has a strong opinion about GM foods. Even the Vatican19 and the Prince of Wales20 have expressed their opinions. Most concerns about GM foods fall into three categories: environmental hazards, human health risks, and economic concerns. Environmental hazards Unintended harm to other organismsLast year a laboratory study was published in Nature21 showing that pollen from B. t. corn caused high mortality rates in monarch butterfly caterpillars. Monarch caterpillars consume milkweed plants, not corn, but the fear is that if pollen from B. t. corn is blown by the wind onto milkweed plants in neighboring fields, the caterpillars could eat the pollen and perish. Although the Nature study was not conducted under natural field conditions, the results seemed to support this viewpoint. Unfortunately, B. t. toxins kill many species of insect larvae indiscriminately; it is not possible to design a B.t. toxin that would only kill crop-damaging pests and remain harmless to all other insects. This study is being reexamined by the USDA, the U. S. Environmental Protection Agency (EPA) and other non-government research groups, and preliminary data from new studies suggests that the original study may have been flawed22, 23. This topic is the subject of acrimonious debate, and both sides of the argument are defending their data vigorously. Currently, there is no agreement about the results of these studies, and the potential risk of harm to non-target organisms will need to be evaluated further. Reduced effectiveness of pesticidesJust as some populations of mosquitoes developed resistance to the now-banned pesticide DDT, many people are concerned that insects will become resistant to B. t. or other crops that have been genetically-modified to produce their own pesticides. Gene transfer to non-target speciesAnother concern is that crop plants engineered for herbicide tolerance and weeds will cross-breed, resulting in the transfer of the herbicide resistance genes from the crops into the weeds. These superweeds would then be herbicide tolerant as well. Other introduced genes may cross over into non-modified crops planted next to GM crops. The possibility of interbreeding is shown by the defense of farmers against lawsuits filed by Monsanto. The company has filed patent infringement lawsuits against farmers who may have harvested GM crops. Monsanto claims that the farmers obtained Monsanto-licensed GM seeds from an unknown source and did not pay royalties to Monsanto. The farmers claim that their unmodified crops were cross-pollinated from someone elses GM crops planted a field or two away. More investigation is needed to resolve this issue. There are several possible solutions to the three problems mentioned above. Genes are exchanged between plants via pollen. Two ways to ensure that non-target species will not receive introduced genes from GM plants are to create GM plants that are male sterile (do not produce pollen) or to modify the GM plant so that the pollen does not contain the introduced gene24, 25, 26. Cross-pollination would not occur, and if harmless insects such as monarch caterpillars were to eat pollen from GM plants, the caterpillars would survive. Another possible solution is to create buffer zones around fields of GM crops27, 28, 29. For example, non-GM corn would be planted to surround a field of B. t. GM corn, and the non-GM corn would not be harvested. Beneficial or harmless insects would have a refuge in the non-GM corn, and insect pests could be allowed to destroy the non-GM corn and would not develop resistance to B. t. pesticides. Gene transfer to weeds and other crops would not occur because the wind-blown pollen would not travel beyond the buffer zone. Estimates of the necessary width of buffer zones range from 6 meters to 30 meters or more30. This planting method may not be feasible if too much acreage is required for the buffer zones. Human health risks Allergenicity Many children in the US and Europe have developed life-threatening allergies to peanuts and other foods. There is a possibility that introducing a gene into a plant may create a new allergen or cause an allergic reaction in susceptible individuals. A proposal to incorporate a gene from Brazil nuts into soybeans was abandoned because of the fear of causing unexpected allergic reactions31. Extensive testing of GM foods may be required to avoid the possibility of harm to consumers with food allergies. Labeling of GM foods and food products will acquire new importance, which I shall discuss later. Unknown effects on human healthThere is a growing concern that introducing foreign genes into food plants may have an unexpected and negative impact on human health. A recent article published in Lancet examined the effects of GM potatoes on the digestive tract in rats32, 33. This study claimed that there were appreciable differences in the intestines of rats fed GM potatoes and rats fed unmodified potatoes. Yet critics say that this paper, like the monarch butterfly data, is flawed and does not hold up to scientific scrutiny34. Moreover, the gene introduced into the potatoes was a snowdrop flower lectin, a substance known to be toxic to mammals. The scientists who created this variety of potato chose to use the lectin gene simply to test the methodology, and these potatoes were never intended for human or animal consumption. On the whole, with the exception of possible allergenicity, scientists believe that GM foods do not present a risk to human health. Economic concerns Bringing a GM food to market is a lengthy and costly process, and of course agri-biotech companies wish to ensure a profitable return on their investment. Many new plant genetic engineering technologies and GM plants have been patented, and patent infringement is a big concern of agribusiness. Yet consumer advocates are worried that patenting these new plant varieties will raise the price of seeds so high that small farmers and third world countries will not be able to afford seeds for GM crops, thus widening the gap between the wealthy and the poor. It is hoped that in a humanitarian gesture, more companies and non-profits will follow the lead of the Rockefeller Foundation and offer their products at reduced cost to impoverished nations. Patent enforcement may also be difficult, as the contention of the farmers that they involuntarily grew Monsanto-engineered strains when their crops were cross-pollinated shows. One way to combat possible patent infringement is to introduce a suicide gene into GM plants. These plants would be viable for only one growing season and would produce sterile seeds that do not germinate. Farmers would need to buy a fresh supply of seeds each year. However, this would be financially disastrous for farmers in third world countries who cannot afford to buy seed each year and traditionally set aside a portion of their harvest to plant in the next growing season. In an open letter to the public, Monsanto has pledged to abandon all research using this suicide gene technology35. How are GM foods regulated and what is the governments role in this process? Governments around the world are hard at work to establish a regulatory process to monitor the effects of and approve new varieties of GM plants. Yet depending on the political, social and economic climate within a region or country, different governments are responding in different ways. In Japan, the Ministry of Health and Welfare has announced that health testing of GM foods will be mandatory as of April 200136, 37. Currently, testing of GM foods is voluntary. Japanese supermarkets are offering both GM foods and unmodified foods, and customers are beginning to show a strong preference for unmodified fruits and vegetables. Indias government has not yet announced a policy on GM foods because no GM crops are grown in India and no products are commercially available in supermarkets yet38. India is, however, very supportive of transgenic plant research. It is highly likely that India will decide that the benefits of GM foods outweigh the risks because Indian agriculture will need to adopt drastic new measures to counteract the countrys endemic poverty and feed its exploding population. Some states in Brazil have banned GM crops entirely, and the Brazilian Institute for the Defense of Consumers, in collaboration with Greenpeace, has filed suit to prevent the importation of GM crops39,. Brazilian farmers, however, have resorted to smuggling GM soybean seeds into the country because they fear economic harm if they are unable to compete in the global marketplace with other grain-exporting countries.

Methods of Market-entry Strategy

Methods of Market-entry Strategy Chapter 8 Methods of entry A well planned market-entry strategy entails an operator greater management over its market initiation and launch expectations, thus providing assurance to meeting financial targets. Businesses nowadays attempt to accomphlish increment in sales, brand awareness and business sustainability by breaking into new markets. Formulation of a market entry strategy requires an in depth analysis of potential competitors and likely customers. There are numerous options to enter a market. The list comprises of direct and indirect exporting, joint ventures, Merger acquisitions or licensing of technology abroad. The risks benefits associated with each method are attributed to several elements. This includes the nature of the product or service you produce, the requirements for product or service support, and the foreign economic, political, business and cultural environment that the firm is seeking to enter. The ideal strategy is highly reliant on the firms level of resources and commitment, and the level of risk that the firm is willing to take. Many businesses select exporting as their entry strategy. Start-up costs and risks are kept to its minimal, and it is less complicated in comparison to the other methods. Exporting can be performed directly or indirectly. Via the direct method, the business extends its business plan to include exporting as a new activity and gathers knowledge and workers to execute the plan, i.e., locating foreign buyers, labelling product, making transportation arrangements, and invoicing. If the avenue of direct exporting is unavailable, firms can can consider indirect exporting via a foreign distributor. Barriers to trade, Depth of localized knowledge, price localization, competitors, and export subsidies are some of the relevant factors MNCs consider when deciding which entry strategy to pursue. Joint ventures A joint venture is a strategic alliance where 2 or more parties, usually businesses, form a alliance to share markets, assets, intellectual property, knowledge, and profits. The distinct difference between a joint venture and a merger is there is no transfer of ownership in the partnership. This partnership can happen between titans in an industry. Samsung siltronic (Singapore), for example, is a strategic alliance between Samsung and Siltronic. It can also materialise between two smaller businesses that believe coming together as one will allow for synegistic effect to ward off bigger competitors. Companies with similar products and services in their portfolio can also come together to enter markets they wouldnt or couldnt consider without investing large amount of capital. In addition, due to local regulations, some markets can only be entered through a joint venture with a local business. Example would be Delphi Automotive Systems Hasu Industries Sdn Bhd went into a joint venture to form Delphi Packard Electric Malaysia Sdn Bhd. In certain scenarios, a huge company can decide to form a joint venture with a smaller business. Its main objectives are to promptly acquire important intellectual property, technology, or resources otherwise difficult to acquire despiting having abundance of capital at their disposal. A few studies have been conducted. Their main findings revealed that most joint ventures have a failure rate corresponding to about 60% within a time span of 5 years. Experts concurr that the key attribute for success here is the human factor, such as the integration of human resources and the sharing of knowledge, rather than geographical or financial factors. Merger acquisition This approach is particularly enticing to companies in turbulent times. The reason why larger companies will attempt to takeover other companies is to initiate a more agressive, cost-efficient company. The companies coming together aims to attain a larger share of the market or to accomphlish greater efficiencies. Due to the potential benefits that is associated with the acquisition, target companies tend to agree to be purchased when they know the likelihood of their survival is low. When one company assumes control over another and distinctively established itself asthe new owner, the purchase is an acquisition. From a legal point of view, the targeted firm ceases to exist, the buyer devours the business and the buyersstock continues to be traded. A merger occurs when 2 firms, commonly of the same magnitude, agree to surge ahead as a singlenew entity rather than remain separately owned and operated. Both companies stocks cease to exist and new company stock is issued in its place. For instance, when Daimler-Benz and Chrysler merged, a new company, DaimlerChrysler, was born. Greenfield ventures Greenfield ventures is a form of foreign direct investment where a parent company sets up new operations in a foreign country by the construction of new plants and factories from scratch. In addition to constucting new facilities, new long-term jobs are created in the foreign country by the employment of new workers. Green field investments materialise when multinational corporations gain access into developing countries to construct new factories or stores. Developing countries tend to provide prospective companies tax rebates, subsidies and other types of incentives to entice MNCs to invest in their country. Governments rationale is that losing corporate tax revenue is a worthwhile tradeoff if jobs are created and knowledge, management know hows and technology is obtained to amplify the countrys human capita.

Young Offenders Act :: Free Essay Writer

I am writing this essay on the Young Offenders Act for a few reasons. One being that I am a special agent sent from the future keep the fate of this Grade 11 English credit comfortably in Justin Faviere's upcoming report card. Secondly, I am trying to educate people who may not be aware of the benefits of the Act, or simply disagree with my opinion that the Young Offenders Act is a crucial part of our judicial system, regardless of it's imperfections. And last but not least, so I can educate myself on other people's ideas as to why they think that we should not have a Young Offenders Act. At the beginning of my freefall known as `teenhood' I commited many crimes, and participated in many criminal activities. However, as I think back to them now, I regret each and every one. I have had sleep overs in juvenile jail, and worked many community service hours. I wish that I had never participated in these criminal acts, however, luckily to the young offenders act, I was given the chance to put my stupidity behind me and have my criminal record deleted now that I am the age of majority, and not have the burden of my childish mistakes lingering over my shoulder for the rest of my life. If there was no such thing as the young offenders act, I would most likely be turned down for most jobs, for I know as a fact, that my work place at the present time (and many others) wouldn't hire someone with a criminal record. I ask everyone reading this, not to think of this as only law. I would like all of you to think of the youths as individual people, that have a bright future ahead of them, after they make the decision to change and mature to the next step of the game of life. Though the individual may be currently stuck in the brain cloud of teenhood, as most people are at some point over those trying years, I am a firm believer in the idea that anyone can change if they want to and the Young offenders Act gives those people that chance to put it completely behind them. I definitely think that punishments should fit their crimes and their are some that need to be a little more leanient and some that need to be toughened up.

Process of Floor Maintenance Essay -- Process Essays

PREFACE Floor maintenance is a vital activity in any building which has tile flooring, whether it be a hospital, university or office building. Floors can either reflect a positive or negative image of an institution, depending on how they appear. This paper discusses the proper procedures for the three main steps in floor maintenance: stripping the floor, applying the finish and maintaining the finish. Everyone that is associated with the field of janitorial supplies and maintenance should have at least a general understanding of the correct procedures in floor care. Examples of such people would include janitorial workers, supervisors, and suppliers. The more informed everybody involved in the process is, the more efficient it becomes. Consequently, time and money will be saved. ii INTRODUCTION First impressions may play a role in whether a company gets a government contract or wins a bid. For an individual, it may determine if he/she gets a raise, promotion or even a second date! There is no doubt that making a good first impression is very important. Therefore, for a company, hospital or university, the way its floors look is highly important. Floor maintenance may be thought of as sinkhole of money to some, but to others, it is an investment in the future of the organization. A beautiful plant or building with bright shiny floors can be an advertisement reflecting that company's pride and commitment to excellence. A building that has dull dirty floors may reflect a lack of attention to detail or that the company is second rate. THis paper will discuss the three main steps in the floor maintenance process: stripping the floor, applying ... ...more uniform throughout. The liquid is emulsified so that the different components do not separate. plasticizer: a factory finish on new tile that must be removed in order for the floor finish to adhere. sealer: an undercoating that is applied before waxing to fill in the tile's pores so the finish does not soak into the tile. stripping: the fist process in floor maintenance. This is the process by which all the finish is removed from the tile using a stripping solution, mop and/or floor machine. 12 WORKS CITED Dixon, M. February 1988. Resilient floor care: Presenting a high quality image. Maintenance Supplies. 36-40, 58, 62. R******, Edward, janitorial sales man for 27 years. Personal interview. Techniques of Floor Maintenance. 1988. Baltimore: Grow Professional Products.

Essay --

The Modernist movement period was change in the world that took place between the end of the nineteenth century and throughout the twentieth century. Modernism is something that has happened and no longer represents the now or the contemporary of the world. Modern design is developed of all that came before it and through experimentation, innovation, and individualism, which forward society. Great leaders in the modernist movement were intellectuals, artists, philosophers and scientists. Modernist such as Kafka, Woolf and Toomer influence literature constantly reform reshape society with a variety of theme of their of personal life and life during the 19th, 20th. In order to understand the modernist movement and the influence in society we have to analysis Franz Kafka. Kafka modernist patterns and system were unique, disturbing, symbolic fictions in his works made him one of twentieth century's influential writers. Kafka use of troubling, ironic, expressionistic in his novels often dealing with alienation trapped his central character in complex situations beyond their knowledge and control. Kafka novel The Metamorphosis starts with Gregor waking up into bug. As the story change Gregor appears to accept that he is a bug. Gregor never stops to question how such a transformation could understand why it occurs. Although the story presents the change as fact, one might argue that it serves as a metaphor to illustrate why he was a bug. The Metamorphosis was not surprising when Kafka used metaphors to explain the story of Gregor, which were key to the understanding Gregor family reaction when he became a bug. The metaphor Kafka tried to convey wa s alienation of life in Gregor, which led to void humane gratitude, cold affection, and f... ...s of new music patterns styles with forms of improves instruments and music language. Sound control is also important to understand how pitch, tempo and octaves to put together a song. Music no longer is limited to concerts and opera houses it is available for everyone that enjoys music. In conclusion â€Å"The Modernist† movement was a period of change in the world that took place between the end of the nineteenth century and throughout the twentieth century. Modernism is something that has happened and no longer represents the now or the contemporary of the world. Modern design is developed of all that came before it and through experimentation, innovation, and, which forward as a society. Modernist such as Kafka, Woolf and Toomer influence literature constantly reform reshape society with a variety of theme of their of personal life and life during the 19th, 20th.

Data Warehouse: Understanding Rei

John Smith Dr. Daniels 2/14/13 Chapter 5 Video Case 1. Data warehouses store current as well as historical data and are used for creating trending reports for senior management reporting such as annual and quarterly comparisons. REI is building a data warehouse because they want to better serve their customers with their products. The data ware house allows REI to make the customers experience with their company a much more fulfilling one ensuring their return. 2.Consumer cooperatives have some disadvantages in comparison to traditional firms. Consumer cooperatives require a high level of organization. Because the consumers are helping to make many decisions there are more legal responsibilities for the company. The company must listen to the consumers and also provide rules that the consumer cooperative must follow as a whole. While it is great for the consumers to be so involved, traditional firms have less of a hassle and don’t need to take so many extra steps when making d ecisions. . REI’s data warehouse will allow them to create more marketing strategies, specifically on their online shopping Website. With the use of the data warehouse, REI’s website will be able to recognize customers when they log on to the Website. By doing this, REI can tailor products or information to the customer each time they log on. 4. Some risks of creating a data warehouse would be organization.Without proper organization the company will not be able to achieve the strategic objectives set out by top management. This will make the company seem unprepared and ultimately give their customers an unpleasant experience. 5. REI chose to work with IBM data technology because IBM has very effective and organized systems that make managing the data warehouses simple and easy. This allows REI to make effective strategic objectives and marketing strategies for the company to follow and accomplish.

Finding Fish Themes

Theme Essay Abandonment Antwone demonstrates difficulty forming relationships to abandonment issues he developed as a child. Antwone’s father left him after being shot by an ex-girlfriend. His mother was incarcerated most of his childhood and did not take him back after being released. His best friend Jesse was killed in front of him after a botched robbery. Antwone states his feelings that Jesse is the lucky one for being dead and not having to fight anymore. Abuse Mrs. Tate, Antwone Fisher’s foster mother, verbally humiliates Antwone calling him and his brothers â€Å"nigga† instead of their actual names.Antwone and his brothers buy into Tate's view of their low self worth to the point they can tell who she is talking to by the way she says â€Å"nigguh†. Besides the verbal abuse, Tate regularly beats Antwone and locks him in dark rooms for hours on end. When Antwone finally demonstrated resistance to Tate’s beatings she used what Antwone calls â €Å"other ways† by playing upon Antwone’s pyrophobia (fear of fire). Tate’s cruelty is further exposed when she refuses to let Antwone go out and accuses him of stealing money (which he intended to use to go out to a concert). Similar article: The Themes Of MaruAntwone denies the unfounded accusation and states he got the money raking lawns. Tate demands he give the money to her explaining that â€Å" a dumb nigguh like you wouldn’t know what to do with it. †Antwone is also sexually abused by Nadine Tate multiple times. He can only turn to his best friend Jesse to help him. The psychological effects demonstrate themselves as Antwone gets older by his inability to develop relationships with women (most particularly Cheryl). The abusive background leads to the rage Antwone feels as an adult who considers that the world conspires against him and that nothing good ever happens to him.Race The subject of race comes up multiple times in the film. The first is at the beginning of the film when Antwone feels a white sailor is mocking him for the way his face looks when he shaves. Another time is when Mrs. Tate points out that Antwone’s foster brother Keith is superior to him due to having a wh ite man for a father and being lighter-skinned. The lesson stays with Antwone to the point that he tells Davenport the order of adoption begins with light-skinned girls, then light-skinned boys, then dark-skinned girls, and dark-skinned boys being left for last.While Antwone waits in social services to obtain information about his parents, he notices advertisements for adoption. The viewer is then shown various posters of children who want to be adopted absent any dark-skinned boys. Antwone even calls a fellow sailor â€Å"an Uncle Tom† for his fraternizing with both white and black people despite the fact Antwone has white friends of his own. Psychiatry At the beginning of the film, Antwone and his fellow sailors mock psychiatry and call the psych house â€Å"the nut house. Antwone feels the profession is a foolish one and spends most of the first sessions refusing to acknowledge a problem and refusing to talk to Davenport. Eventually he relents and realizes the sessions ar e good for him. Antwone soon develops a dependence on the sessions and refuses to stop them because he believes Davenport is abandoning him just like everyone else had. Antwone also discusses his therapy sessions with Cheryl and understands if she wants to end their relationship because he’s â€Å"a nut. † Cheryl tells Antwone that her father (a Vietnam veteran) had also taken psychiatry and she felt there was nothing wrong with it.Healing The theme of healing is prevalent throughout the movie. Antwone feels enormous rage at being abandoned and feels that he is unwanted. He takes out this rage upon his fellow sailors in the Navy and is afraid to develop relationships (most notably with Cheryl). Davenport comments that Antwone is headed for a discharge, but Antwone seems largely indifferent. But through the guidance of Davenport, Antwone is able to open up and destroy the vicious cycle of self-destruction that he has fallen into.Antwone develops a bond of friendship wit h Davenport and a romantic relationship with Cheryl. At first, Antwone seems largely unconcerned with finding his family but eventually recognizes he needs to for closure to move on with his life. Finding his family brings the healing Antwone had sought and echoes his dream of sitting at a feast surrounded by loving family members (echoing the first scene of the film) with the little boy (referring to the poem â€Å"Who Will Cry For The Little Boy? â€Å") inside able to finally lay to rest.

Enterococcus

Enterococcus By Richard Guilford Enterococcus Enterococcus, or more appropriately enterococci, are a family of bacteria in the division firmicutes (meaning strong skin and referring to the cell wall) and the class bacilli (which refers to its rod like shape). They look just like streptococcus bacteria from physical characteristics alone. In fact, members of the genus Enterococcus were classified as Group D Streptococcus until 1984 when genomic DNA analysis showed that a separate genus classification would be appropriate. Enterococci are part of the normal intestinal flora (good bacteria) of humans and animals but are also important pathogens responsible for serious infections. They are considered gram-positive, meaning they stain dark blue or violet. They also mostly occur in pairs or short chains. Enterococci are facultative anaerobic organisms, meaning they can thrive in both oxygen rich and oxygen poor environments. They do not form spores as many bacteria do, meaning they do not have a reproductive structure that is adapted for dispersal and survival for extended periods of time in unfavorable conditions. Nevertheless, they are tolerant of a wide range of environmental conditions: such as extreme temperature (10-45 °C), pH (4. 5-10. 0) and high sodium chloride concentration. In bodies of water, the acceptable level of contamination is very low, for example in the state of Hawaii, with among the strictest tolerances in the United States, the limit for water off its beaches is 7 colony-forming units per 100 ml of water. Anything above that, the state may post warnings to stay out of the ocean. In 2004, Enterococcus spp. took the place of fecal coliform as the new federal standard for water quality at public beaches. It is believed to provide a higher correlation than fecal coliform with many of the human pathogens often found in city sewage (eww right? ). There are many strains of enterococcus. Important clinical infections caused by Enterococcus include urinary tract infections, bacteremia, bacterial endocarditis, diverticulitis, and meningitis. Sensitive strains of these bacteria can be treated with ampicillin and vancomycin, two well known and often used antibiotics. An important feature of enterococcus is the high level of intrinsic antibiotic resistance, meaning its inherent ability to ithstand some of the more common antibiotics. Some enterococci are intrinsically resistant to beta-lactam-based antibiotics (those include some penicillins and virtually all cephalosporins) as well as many aminoglycosides (an amino-sugar that can sometimes function as an antibiotic). In the last two decades, particularly virulent strains of enterococcus that are resistant to vancomycin (vancomycin-resistant E nterococcus, or VRE) have emerged in nosocomial (infections caught in hospitals while care is being given) infections of hospitalized patients especially in the US. Other developed countries such as the UK have been spared this epidemic, and, in 2005, Singapore managed to halt an epidemic of VRE. VRE may be treated with quinupristin/dalfopristin (a special antibiotic developed to fight VRE) or Synercid with response rates of approximately 70%. Enterococcus avium is a species that is most commonly found in birds. Rarely, it is also a cause of infection in humans, and in such cases, may be vancomycin-reistant. It is referred to as VREA. VREA cases in humans have been successfully treated with linezolid (a synthetic antibiotic). Enterococcus durans and enterococcus faecalis are very similar. They are often mistaken for one another in determining infections. They inhabit the gastrointestinal tracts of humans and other mammals. It is among the main parts of some probiotic food supplements. Like other species in the genus enterococcus, E. faecalis can cause life-threatening infections in humans, especially in the nosocomial environment. The naturally high levels of antibiotic resistance found in E. faecalis contribute to its ability to infect. E. faecalis has been frequently found in root canal-treated teeth in prevalence values ranging from 30% to 90% of the cases. Root canal-treated teeth are about nine times more likely to have E. faecalis than cases of primary infections. Enterococcus faecium is an alpha hemolitic or nonhemolitic, bacterium. It is used as a probiotic in animals. It can be commensal (a harmlessly coexisting organism) in the human intestine, but it may also be pathogenic, causing diseases such as neonatal meningitis. Enterococcal meningitis is also a rare complication of neurosurgery. It often requires treatment with IV or intrathecal (something introduced into or occurring in the space under the arachnoid membrane of the brain or spinal cord) vancomycin, yet it is uncertain whether its use has any impact on outcome. The removal of any neurological devices is an important part of the management of these infections. Enterococcus solitarius and Enterococcus gallinarum are two more species of enterococcus. The genus Enterococcus includes more than 17 species, but only a few cause clinical infections in humans. Infection control programs were created three decades ago to control antibiotic-resistant nosocomial infections, but there has been little evidence of control in most facilities. After long, steady increases of MRSA and VRE infections in hospitals, the Society for Healthcare Epidemiology of America (SHEA) Board of Directors made reducing antibiotic-resistant infections a strategic SHEA goal in January 2000. After 2 more years without improvement, a SHEA task force was appointed to draft an evidence-based guideline on preventing nosocomial transmission of pathogens, focusing on the two considered most out of control: MRSA and VRE. Medline searches were conducted spanning 1966 to 2002. Many interpretations of unpublished studies providing sufficient data were included. Frequent antibiotics in healthcare settings provided a small advantage for resistant strands, but patients with MRSA or VRE usually acquire it through spread. The CDC has long-recommended contact precautions for patients colonized or infected with these pathogens. Most facilities have required this as policy, but have not actively identified infected patients with surveillance cultures (lab tests performed to determine possible abnormalities or infection) and tests, leaving most infected patients undetected and not isolated. Many studies have shown control of endemic (exclusively native to a place) and/or epidemic (everywhere) MRSA and VRE infections using surveillance cultures and contact precautions. Active surveillance cultures are essential to identify the infected to prevent spread of MRSA and VRE infections and make control possible using the CDC’s long-recommended contact precautions. Testing for enterococci can be tricky. Enterococci have been recognized to be of fecal origin since the beginning of this century. The usual ecological home for the Enterococcus species is the intestines of humans and other animals. However, enterococci are ubiquitous (present everywhere) and can be found free-living in soil, on plants, or in dairy products. Enterococcus comprises gram-positive cocci that are catalase (a common enzyme found in nearly all living organisms that are exposed to oxygen, where it functions to catalyze the decomposition of hydrogen peroxide to water and oxygen) negative, usually facultative anaerobic acteria. There is clear evidence of the genotypic (concerning the genetic makeup) identity of Enterococcus, based on molecular studies. Enterococci have also been related to human diseases, becoming established as major nosocomial pathogens. The isolation of strains resistant to many antibiotics has become important in public health concerns. In addition, Enter ococcus and Streptococcus have been proposed as indicators of fecal contamination in water because of their high abundance in feces and their long survival in the environment. Although the ratio of fecal coliforms to fecal streptococci has been ruled out as an indicator, the identi? cation of species associated with a given environment or host might provide additional information about the origin and the source of fecal contamination. The ability of enterococci to grow under particular conditions is widely used in their selective identification. This characteristic allows the detection and enumeration of enterococci with a selective medium (template used to grow bacteria) M-enterococcus agar or KF streptococcus agar, and by using bile-esculin-azide agar (another medium) as a further test for con? mation. Although this approach can distinguish Enterococci from other bacterial species, some may be identi? ed wrongly. The use of these media can hurt either selectivity (choices of bacteria found) or productivity (ability for bacteria to grow). Even though this approach was to identify enterococci species, it is unsuitable for the detection of certain enterococ ci species because they do not grow on these media. In addition, other bacterial species such as Streptococcus are able to grow on the media, presenting results similar to those of Enterococci. Enterococci are diverse and enigmatic. There are many strains and many complications that can arise from them. They are both harmless and deadly, useful and destructive. They can be used to aid digestion, or feared in a hospital setting. They are indeed a medical paradox. With continued study, we hope to learn from and understand these bacteria if not to aid us in our expansion of knowledge, then to rid us of a potentially critical threat in our hospital settings. Gilmore MS, (2002). The Enterococci: Pathogenesis, Molecular Biology, and Antibiotic Resistance. Fisher K, Phillips C (June 2009). â€Å"The ecology, epidemiology and virulence of Enterococcus†. Jin G, Jeng HW, Bradford H, Englande AJ (2004). â€Å"Comparison of E. coli, enterococci, and fecal coliform as indicators for brackish water quality assessment†. Carlene A. Muto, MD, MS; John A. Jernigan, MD, MS; Belinda E. Ostrowsky, MD, MPH; Herve M. Richet, MD; William R. Jarvis, MD; John M. Boyce, MD; Barry M. Farr, MD, MSc (May 2003). â€Å"SHEA Guideline for Preventing Nosocomial Transmission of Multidrug-Resistant Strains of Staphylococcus aureus and Enterococcus†

Revenue and Production

BERGERAC CASE STUDY Summary The purpose of this report is to analyze the opportunity to produce plastic components for cartridge production and choose the best alternative. It is predicted that the annual demand growth is a triangular distribution with a minimum of 5%, most likely of 17% and a maximum of 25%. Due to the continuous growth in the demand, the alternatives cannot be compared using just the data for 2010. An analysis is carried out for the time period 2011 to 2015 and the present worth of the net income is considered as the criteria to select the alternative.The analysis basically can be divided into 5 steps: * Forecasting demand for next five years, * Estimating capacity required, * Developing production strategy, * Calculate the operating expenses for the alternatives, * Select the alternative based on the present worth of net income. From the estimated installed base of 7500 OmniVue instruments at the end of year 2010, the demand for the OmniVue instruments and cartrid ges are forecasted. There is a new product OmniVue mobile, ready to be launched in year 2013.It is assumed that the OmniVue mobile can be accounted for 30% of the demand for Instruments in year 2013, 50% in year 2014 and 60% in year 2015. The growth in demand for the OmniVue instrument is assumed to decrease after the release of OmniVue mobile. It is estimated that the production capacity of Bergerac to produce OmniVue instruments is approximately 2000 units per year with a production of 5 days per week. It is inferred that using level strategy, the probability that the demand is not met in the next five years is 5. 74%.There is no need to increase the capacity of the production line apart from changes required when the OmniVue mobile is released. There are various strategies which are compared in build option. For each production strategy, the optimum solution for the capacities in each year is found out. After finding the optimum solutions, the production strategies are compared w ith each other to find out the best solution for the build option. The production strategies that are analyzed are: * Level production strategy and Chase production strategy * Overtime is allowed / not allowedThe base values assumed to calculate the production costs for cartridges are included in Appendix F. Based on the production plan, the expenses incurred are calculated for both options. The expenses are calculated for the years 2011 to 2015. The expenses and revenue for cartridges and instruments are shown in Appendix H and Appendix I respectively. The income statement is prepared from the expenses calculated and the revenue (refer to Appendix J). The income tax rate for the company is estimated to be 39% from the income statements for years 2007 to 2009.The revenues and other expenses from operations other than OmniVue is estimated and added to the income statement. The net income is calculated. The cash flows for years 2011 to 2015 is also calculated. The net present worth is calculated for the net income and the cash flows. The objective used to optimize the solution is to maximize the mean of net present worth of the net income and cash flows. The four production strategies for the build option are optimized and the maximum net present worth for the options is forecasted. The best solution from the four strategies is chosen and compared to the net present worth of the buy option.Based on the analysis, build is a better option than buy option. The present worth of the net income is highest for level production, overtime allowed. But level production, overtime not allowed is very close to it and it does not affect the employee relationship. It is recommended to use level production strategy, no overtime (net present worth for net income is $59. 8 million). The current objective is to produce the plastic components for Bergerac with the lowest expenses, which can be achieved by building a unit for plastic component production in the plant itself.It is al so recommended to buy 5 machines instead of 4 machines in year 2010 based on the analysis. Dilemma for Ian Wyckoff Since 2008, Bergerac had been exploring the opportunity to begin its own production of cartridge components. Plastic suppliers like GenieTech and Elsinore faced difficulties in responding to demand spikes, leading to production delays. Such supplier unreliability made it challenging for Bergerac to optimize its cartridge production. Thus, the company had to carry more inventory of parts and finished goods than Wyckoff could have liked.The obvious appeal to fully control the supply of plastic lead to a strategy, the company has to decide whether to buy or build this capability. GenieTech owner was interested in retirement and was willing to sell the company for a purchase price of $5. 75 million. GenieTech has 8 molding presses each could produce 5 cartridges per cycle with a total capacity of 10,782,720 cartridges per year with 5 days production in a week. The other alt ernative is to build a unit with 4 molding presses which are more efficient than the presses at GenieTech.The total capacity of the unit will be 6,097,371cartridges per year with 5 days production in a week. It is required to predict the best long term decision among the buy and build options. Mr. McCarthy’s Analysis of Buy vs Build The analysis by Mr. McCarthy is a good basic analysis for comparing the alternatives, Buy vs Build. The main factor which Mr. McCarthy has not considered is the growing demand of the cartridges. The demand for cartridges is growing steadily and the Mr. McCarthy’s build option with 4 molding presses will not be able to satisfy the demand in the upcoming years (refer table 1). Additionally, Mr.McCarthy has not considered the possible revenue from the existing operations of GenieTech with other customers. The possible merger could also serve as a possibility for development in a new product line which would favor the growth of the company. So, Mr. McCarthy has not considered all the factors when comparing the two alternatives which means it is not ideal to accept this analysis. Financial analysis to choose between alternatives – Buy Vs Build using a 2011 to 2015 study period The analysis can be basically divided into 5 steps: First, the demand for the years 2011 to 2015 has to be forecasted.Second step is to estimate the capacity required to meet the demand in both buy and build options. The next step is to plan the production accordingly to meet the demand forecasted previously. The employee strike which is predicted to happen in the start of year 2013 should be accounted for when planning the production. The costs of operation and the revenues are then calculated which is used in the income statement. Final step is to compare the cash flows to determine the optimal solution that can be executed in the years 2011 to 2015.Estimated demand for OmniVue cartridges and the testing instruments for years 2011 – 2 015 The expected annual growth rate of demand is a triangular distribution with a minimum of 5%, a most likely of 17% and a maximum of 25%. From the estimated installed base of 7500 OmniVue instruments at the end of year 2010, the demand for the OmniVue instruments and cartridges are forecasted. There is a new product OmniVue mobile, ready to be launched in year 2013. It is assumed that the OmniVue mobile can be accounted for 30% of the demand for Instruments in year 2013, 50% in year 2014 and 60% in year 2015.The growth in demand for the OmniVue instrument is assumed to decrease after the release of OmniVue mobile. Table 1 – Demand for OmniVue Instruments and Cartridges forecasted for years 2011 – 2015 Capacity planning OmniVue instruments: It is predicted that the installed base at the end of year 2010 is 7500. Bergerac has manufactured 7500 units in the period mid-2006 to 2010. Hence, it is estimated that the production capacity of Bergerac to produce OmniVue instru ments is approximately 2000 units per year with a production of 5 days per week.Using the assumption for increase in demand for the instruments, the number of units to be produced using level production for years 2011 to 2015 is forecasted and it is seen that the probability that the demand is not met is 5. 74%. The maximum number of units to be produced is 2,588. It can be met if the production is increased to 7 days per week whenever required. Hence, it is assumed that there is no need to increase the capacity of the production line apart from changes required when the OmniVue mobile is released.Figure 1 – Level production – capacity required for years 2011 to 2015 OmniVue Cartridges: Build option: Figure X shows the demand for years 2011 to 2015 based on the estimated installed base of 7500 at the end of 2010 and the assumed growth rate. The minimum and maximum growth rates are 5% and 25% respectively. Figure 2 – Demand for cartridge The demand for the assume d growth rates is plotted. The 4 molding presses proposed by Mr. McCarthy will be sufficient to meet the demand if the growth rate is 5% every year, but will not be able to meet requirements if the demand grows by 25%.The capacity of the proposed 4 machines with 5 days/week and 7 days/week are plotted. The number of units to be produced with level production is plotted; the proposed 4 machines will be able to meet the demand with overtime (excess of 5 days/week). It is assumed that the OmniVue mobile is given preference in case of shortage of capacity. Optquest is used to estimate the right number of machines to be purchased and the expansion strategy in the future years so that the company profit is maximum. Buy option: The cartridge components are the only difference between the buy and build options.There is no increase in the capacity required because the current capacity of 8 machines will be able to satisfy the demand for the next 5 years. Figure 3 – Cartridge demand fo r year 2015 – peak demand Other product lines: It is assumed that the new product OmniVue mobile can be manufactured in the same production line with some modifications in the equipment. Overtime: It is assumed that overtime can be used for manufacturing when the 5 days/week is not enough to meet the demands. The overtime wages for the labor are twice the normal.The overtime wages are calculated from the utilization factor of the machines which is 5 days/week normal production (100% utilization). The overtime cannot exceed 40% because there are only 2 more days left in a week. It should be noted that there is only 3% change in the operational expenses for overtime (refer to Appendix E). Employee strike in 2013: It is predicted to be 50% probability that the employees will do strike for a period of 0. 5 to 3 months. So, it is assumed that the annual capacity is reduced to 75% if the strike duration is 3 months (refer Appendix D).Strategies can be formulated to tackle the strik e situation by producing more units in the previous year so that the demand can be met in the first 3 months of 2013. The maximum demand during the strike period is estimated to be a maximum of 1. 6 million cartridges and 277 instruments. It is assumed that the OmniVue mobile will be released after the strike is over. Production planning Cartridges: Buy option (GenieTech): The same number of units is produced every year which will be equal to the production capacity.The plastic components requirement for Bergerac is first satisfied and the remaining capacity is used for the other contracts of GenieTech. After the launch of OmniVue mobile, the production for OmniVue mobile is given preference. Overtime is used for production if the demand exceeds capacity which is unlikely to happen in the next 5 years. Since the production capacity of GenieTech has been always above the demand, the other strategies are not analyzed. Build option: There are various strategies which are compared in bu ild option.For each production strategy, the optimum solution for the capacities in each year is found out. After finding the optimum solutions, the production strategies are compared with each other to find out the best solution for the build option. There criteria used to find the optimum solution is the present worth. The production strategies that are analyzed are: * Level production strategy and Chase production strategy * Overtime is allowed / not allowed For level production strategy, the inventory holding cost is assumed to be $0. 2/unit for OmniVue and $0. /unit for OmniVue mobile. The alternatives are compared using net present worth forecast graphs. The level production plan and chase production plan are included in Appendix B and Appendix C respectively (Note: production plan for both the cartridges and the instrument are available in the same table). Instruments: The instruments are produced using level production strategy. The production is scheduled based on the deman d forecast for the years 2011 to 2015. OmniVue mobile is given more preference like the production strategy for cartridges.It is assumed that 2 foremen and 6 other labors are required for the production line. It is also assumed that OmniVue mobile instrument also can be manufactured in the same production line with some modification in the equipment. The production of instruments does not impact the analysis because the same cost is incurred in both options. Other products: The operations for other products are directly included in the income statement and it is not analyzed. Operational expenses and Income statement The base values assumed to calculate the production costs for cartridges are included in Appendix F.Based on the production plan, the expenses incurred are calculated for both options. The expenses are calculated for the years 2011 to 2015. The expenses and revenue for cartridges and instruments are shown in Appendix H and Appendix I respectively. The income statement i s prepared from the expenses calculated and the revenue (refer to Appendix J). In level production strategy, the expenses are incurred during a period different from the period in which the product is sold. But, it is expended only when the product is sold.For that purpose, the cost per unit is calculated and is used to calculate the cost of goods sold. For example, if in a year, 3000 goods are sold and 1000 are from previous year inventory, then the cost is calculated using previous year cost per unit for 1000 units and current year cost per unit for the remaining units. The income tax rate for the company is estimated to be 39% from the income statements for years 2007 to 2009. The revenues and other expenses from operations other than OmniVue is estimated and added to the income statement.The net income is calculated. Cash flows (refer Appendix K) Similar to the Income statement, the revenues, expenses and capital investment for each year is calculated from the data and the cash flows for the alternatives are calculated. In cash flow statement, the expenses are expended in the same year when it was spent. The income statement which was prepared previously has used accrual accounting. Depreciation is included in income statement. In cash flow, the capital investments are included instead of depreciation. Present worth analysisThe net present worth is calculated for the net income and the cash flows. The objective used to optimize the solution is to maximize the mean of net present worth of the net income and cash flows. The four production strategies for the build option are optimized and the maximum net present worth for the options is forecasted. The best solution from the four strategies is chosen and compared to the net present worth of the buy option. The overtime not allowed scenario is performed in Optquest by adding a constraint that the utilization in all years is less than or equal to 100%.Build option (refer Appendix M): Present worth of Net incom e: For chase production strategy, overtime allowed, maximum of mean of net present worth is $58. 770 million. 31002 For chase production strategy, overtime not allowed, maximum of mean of net present worth is $58. 486 million. 40101 For level production strategy, overtime allowed, maximum of mean of net present worth is $60. 786 million. 40000 For level production strategy, overtime not allowed, maximum of mean of net present worth is $59. 789 million. 50100 Present worth of Cash flow:For chase production strategy, overtime allowed, maximum of mean of net present worth is $53. 474 million. 31000 For chase production strategy, overtime not allowed, maximum of mean of net present worth is $52. 220 million. 40101 For level production strategy, overtime allowed, maximum of mean of net present worth is $50. 086 million30010. For level production strategy, overtime not allowed, maximum of mean of net present worth is $47. 742 million. 50100 Buy option (refer Appendix N): Present worth of Net income: $54. 204 millionPresent worth of Cash flow: $47. 647 million Based on the analysis, build is a better option than buy option. The present worth of the net income is highest for level production, overtime allowed. But level production, overtime not allowed is very close to the highest and it does not affect the employee relationship. It is recommended to use level production strategy, no overtime. There is an issue with inventory building in level production strategy. Also, by not choosing the buy option, Bergerac loses a chance to enter a new product line.But, the current objective is to produce the plastic components for Bergerac with the lowest expenses, which can be achieved by building a unit for plastic component production in the plant itself. It is also recommended to buy 5 machines instead of 4 machines in year 2010 based on the analysis. Appendices List of assumptions * The growth of demand is a triangular distribution with 5%, 17% and 25%. * The OmniVue mobile demand accounts for 30%, 50% and 60% in 2013, 2014 and 2015 respectively. * It is predicted that there is a 50% chance of strike in 2013 for a time period of 0. to 3 months. * The OmniVue instruments and cartridges can be manufactured in the same production line with some changes in equipment. A $200,000 cost is added in year 2013 for these changes. * The base values considered for calculating production cost for cartridges and the instruments are available in the Appendix F and G respectively. The labor cost for instruments is assumed to be the same as that of cartridges. There will be no impact for assumptions related to instruments because the same cost is assumed in both options. * The labor growth of GenieTech is 2 to 5%.The material cost increases by 3 to 8%. * For overtime, the salary is 2 times the salary in normal production hours. The overtime salary is calculated from the utilization. * OmniVue mobile cartridge will be sold at $8 per unit. * Transportation cost of plastic components from GenieTech is $0. 1/unit. * The inventory holding cost for cartridges is $0. 2 for OmniVue and $0. 1 for OmniVue mobile. * The plastic components are sold to other customers from GenieTech at $1. 66/unit. * The labor and overhead for instrument production are assumed values. The revenue from other products is assumed to be $35 million. Gross margin for other products is 60%. * The R & D costs increase 7% every year. The R & D cost for GenieTech is 5% of Bergerac’s. * Sales and marketing cost is 25% of revenue. Profit sharing is 0. 1% of gross profit. * The General and administrative cost for HemaVue is $6 million and it increase 10% every year. * Interests are 5% of Income from operations. * In capital investments, installation and building cost has a $125,000 fixed cost and $75,000 variable cost per machine.

Product Costing Essay Example | Topics and Well Written Essays - 1000 words

Product Costing - Essay Example But with the concept of management accounting system, John has decided to place in a better and sound managerial accounting system. The proposed solutions seem to be useful for John and Mary Farmers and other agricultural enterprises. Its basic aim is to gather better and vast information for managerial purposes and such information will be used in the long term as well. As, John and Mary Farmers are more keen in knowing the differences in the cost of production between farms and the profit difference between differing commodities produced over the years. To address this issue, the managerial accounting system will have its respected costs and profit centers. This method is more commonly known as â€Å"responsibility accounting†. Each service center is given its support cost centers. Those support cost centers are divided into activities and sites. These costs are further re-allocated to production cost centers. The marketing centers are concerned with the cost of marketing related with the products. Further on, profit centers are introduced, these profit centers account for both costs and revenue, the ke y performance measure of any profit center is therefore profit. This proposed costing system seems like a product costing system or an Activity Based Costing System. The benefit of having such systems is that each allocated center (either profit or cost) is responsible for its negative or positive variances. This system would prove beneficial for almost all agricultural businesses, with agricultural products having shorter life cycles and more complex production processes, this proposed system recognizes the complexity with its multiple cost drivers. Besides this, as the agricultural sector being a more competitive sector, this proposed system facilitates a better understanding of the driver of overhead costs. With all these positive feedbacks