Bcg Matrix’s Problems and Its Reconstruction

Exploring the Role of Management Accounting Systems in Strategic Sensemaking We are gonging to critically evaluate an article on the Exploring the Role of Management Accounting Systems in Strategic Sensemaking by authors Marcus Heidmann, Utz Schaffer and Susanne Strahringer. Title, Abstract and Introduction We think that the abstract provides sufficient information, identifies main issues in the article and explain the purpose of writing this article, and echo each other at the title. The introduction is very informative.It illustrated two main problems (interpretation and logistical problem), which related to understanding the role of MAS in strategic sensemaking. The interpretation perspective defined strategic sensemaking as a learning process, and interactive use of MAS have positive influences. However, interactive perspective neglects the relationship between MAS use and MAS dimension. The logistical perspective just said MAS dimensions is important in this information processi ng, but not explain how MAS dimensions contribute to strategic sensemaking.Both information processing did not deal with these problems. Theoretical framework In the literature view authors defined strategic sensemaking as the individual process of observing, interpreting, and communicating strategic issues. Through these three successive processes to understand how managers use the management accounting system and how MAS dimensions contribute to this use. Management accounting system in the observation phase, there are two characteristic modes of observation – scanning and focused search.Scanning behaviour can provide managers with different perspectives on strategic issues and it is more likely to accommodate new information. However, managers are more likely to use MAS for focused search, which can faster identificated the problems in areas covered by the system. It is required by executives because the limited attention capacity to achieve targets. We must concerned that the statistical analysis and data mining technique can reveal the weak value information from the various kinds of data which people usually cannot find out directly.High level of formalization as the character of MAS that focus attention on selected areas, whereas potential loss at other important areas and cause constrain the information. Authors said consistent data will reduce scanning behaviour and may decrease the possibility that strategic issues are identified. We thought these situations will occur, but managers use the MAS for focused search is inevitable. How to use their MAS for scanning and focused search together and have the greatest efficiency is worth considering. In the interpretation phase, authors thought manager’s awareness is a key factor to interpret strategic issues accurately.Reliable information related to controliability perceptions and external information can reduce bias, errors and potential to increase confidence in judgement by consistent info rmation. Therefore, MAS also can increase awareness during issue interpretation. Manager’s awareness and more extra information were useful, but managers use MAS determine strategic issues is important as well. Another point about MAS in form of short-termism have side-effects and harmful to the interpretation of strategic can balance the effect of short-term performance.Correct form and flexible MAS information style are other factors effect strategic issues. However, we felt that this point may not key point in this phase. Authors stated find more extra information with a great degree of manager’s awareness to interpretation strategic issues. In the final phase – communication phase, authors introduce a new definition about media richness, which separated by three levels. High media richness of MAS should have a positive effect on sensemaking, but did not have enough evidence to prove there have positive influences.On the other hand, managers use interactive M AS has positive impact on communication which reduced equivocality of strategic issues. The interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactive that help to resolve equivocality of strategic issues is the biggest positive effect in communication phase. Authors further described the quality dimension of MAS, and proposed that when evaluating the MAS’s effectiveness, not only the information characteristics, but the system quality dimensions (integration, flexibility, accessibility, formalisation and media richness) should be considerate.Of course, the integration analysis of information quality dimensions and system quality dimensions will give the comprehensive assessment of MAS’s role in stagey sensemaking. Authors have given the overall research framework. Information and system quality dimensions, both impact the three phases, which in turn impacts the effectiveness of MAS for strategic sensemanking. Howev er, in our view, the research framework is too coarse. Is there interaction between the information quality and system quality? If exist, how is its impact on the MAS effectiveness, Are there any counteraction from MAS use to information quality and system quality?All these question are not involved. Impact of MAS on Processes in Strategic Sensemaking Authors of the article use some statistics to explain how MAS influence processes in strategic sensemaking. We think they have interpreted what MAS can bring to companies. On observation, from doing some research and statistics analyzing, they get a high association between interactive use and focused search supports the notion that managers use MAS to look for specific information that is useful to discuss strategic issues. It is useful for us to understand the influence of MAS.On interpretation, they say some people suggest that the processes to prepare MAS information can also increase awareness. It is a positive impact. They also d oubt whether a high level of MAS formalization negatively impacts in strategic sensemaking. But they do not say how to solve this problem. If a high level of MAS formalization has been used in companies, how to avoid changes and risks? On communication, they analyze particularly what positive impact MAS can bring in strategic sensemaking, such as on communication. In strategic sensemaking it is important that information concerning strategic issues is communicated to managers who have complementary information or are able to take action. † We all agree this point of view. Authors also tell us that there are two kinds of interaction when asked about the role of MAS information. It can help us understand what MAS information can help to companies. However, it does not say how the system can function effectively between managers and staff. For example, how to forecast negative problems occur in the future?How to make this system flexibility in order to be suitable for more and mo re companies? We think there are still more important views do not be mentioned in this article. Although they use some cases to show some positive impact, it does not mean that systems are perfect. And the article does not tell us how to avoid any other questions such as how to avoid some risks when MAS be used. We agree that there must have some unstable elementary. We find another article talks about the effectiveness of management accounting systems. It also does not mention how managers can use it effectively.Because there may have some negatively impacts if every manager use a high level of MAS formalization. From these two articles we can find that it is essential to solve this problem. We think there must have some risks if the level of management accounting system becomes too high. Although it has many positive impacts, it still cannot forecast risks in the future. Many managers try to deal with this problem through tools, but this is not sustainable. A good management acco unting system should be a long-term management system not just a high level system.It should consider risks and changes for companies in the future. We suggest that do more research for this system. Asking more managers for this system is essential, in order to find some negative impacts and solve them. Research Methodology Authors focus on measurement instruments of observation communication, and effectiveness of management accounting system in strategic sensemaking to make this research. Because the limited empirical evidence, complex and broad phenomenon, the most of relationships suggested are only tentative.Therefore, the authors of the article state that: we chose an exploratory multiple-case design with 30 top and middle managers of 7 large companies in Germany. In the aspect of select sample, the authors introduce too detailed of the sample, and the range of the sample just limited in the companies of Germany. No explanation for the professional term such as replication logi c. The highlight of this article is that authors collect data through semi-structured interview and a questionnaire. The diversified methods of data collection can obtain different result to be analyzed.Although the author has taken some steps to reduce hindsight bias and allow the identification of unconscious effects of MAS in strategic sensemaking, the authors do not explain why the data have to be avoiding these situations and how these data affect the result in the part of semi-structured interviews. In the aspect of questionnaire, the authors quote a large number of words to introduce and explain which methods and aspects they used for data collection and analyze of the questionnaire. However, authors do not explain the absent questionnaire whether it is influence the survey or not.Furthermore, the incomplete questionnaire might affect the accuracy of the result possibly. For analysis result, authors should explain more particularly and do not just use two number of percentage s to illustrate. This paper needs some specific data to support the summary in the research. We suggest that authors can add more explanations for the professional term and reduce some unnecessary introduction such as for sample or give more detailed data in the appendix. Comparison to another article We compared this article with another similar one.The title of the comparison article is â€Å"The effectiveness of management accounting systems† by Teerooven Soobaroyen and Bhagtaraj Poorundersing. In Teerooven’s paper, Regarding that there is little consideration of other more mainstream contextual factors such as uncertainty and decentralization(DEC) applied on research of the effectiveness of MAS, in addition to the information quality dimensions, in assessment of effectiveness of MAS, they focused on the effect of two contextual variables, namely task uncertainty (TU) and DEC.They thought the absence of evidence on its actual timeliness, aggregation and integration may limit the benefits of knowing how far broad scope information has had am impact in the first place. Moreover, traditional methods usually are carried under some hypothetical conditions which often opposed to actual conditions, and this could undermine the practicality or validity of the results. Considering the impact of situational variables on the state of available MAS will be more near the practical situation.That the evidence on the influence of contingent variables in the relationship between MAS and managerial performance remains incomplete and of limited usefulness also make it reasonable. However, unlike Teerooven’s paper, the author of this paper take consideration of system quality dimensions in addition to information quality dimensions, they recognised that not only the information quality itself but also the system performance on processing information can have impact on the analysis of MAS’s role.In these two articles, both of them have their own emp hasis, however, if combing their thoughts, more comprehensive, more extract evaluation of MAS would be acquired. The same aspects in select sample, there are more researchers and set out the requirements of sample selection in the comparison article. The author comments that â€Å"in this respect, the following lists and databases were used to triangulate and identify a reasonably full and reliable list of manufacturing companies†¦.. † In the aspect of research method, the choose of this article are compared as deeper discussion of this research.Teerooven comment that: MAS play a significant intervening role between task uncertainty (TU) and decentralization (DEC)†. We feel that it is relevant to make valid comparison. The author chose to conduct their research using a questionnaire survey. Although we believe that the interview of semi-structured and questionnaire are superior to just sending out questionnaires, the comparison article may produce more accurate res ult due to using a large amount of research objects and screening by Teerooven and Bhagtaraj.For the aspect of design questionnaire, the highlight of the comparison article is that there are total 41 questions which are divided into five parts about MAS. According to the different management structure of the companies, the authors of the comparison article design two different questionnaires which are â€Å"Sale/marketing manager† and â€Å"Production/operations manager† and give full of time to respond within three weeks. The design of questionnaire has played an important role for the research result.In the aspect of research result, authors also have clearly classified above all aspect. There are not present in the article and we feel that this is a major weakness of the article by Marcus, Utz and Susanne. On the other hand, the comparison article have put into data result and the questionnaire template in the appendix. We feel that authors can expand the range of s ample selection or add another research method to analyze. ConclusionAccording to the knowledge what we learn and some relevant knowledge what we not familiar with, we are not sure that we propose some questions and doubt is reasonable. But we feel that the article have some questions like that the research framework is unsophisticated, there is not correlative between information quality and system quality and the problem is when the company has use the high level MAS formalized, which methods are used to improve and reduce the risk.For details of the problems, the author can deal with a more particularly and improve some shortcomings, to make the article more fluently, such as no explanation for the professional term. Bibliography Poorundersing. B and Soobaroyen,T (2008) The effectiveness of management accounting systems, published by Emerald Group Publishing Limited. Available at: http://www. emeraldinsight. com. libaccess. hud. ac. uk/journals. htm? issn=0268-6902&volume=23&issu e=2&articleid=1641976&show=pdf&PHPSESSID=lcnec7hn2ja606agg4g49si4u5 [accessed at 20 March 2012 ]

Globalization and welfare of people Essay

DSL and wireless internet services are also provided by BTL which has been expanded in 2007 (BTL, 2008). Business and home users are provided various packages by the use of partnerships with international service providers. The coverage of internet has also been increased in rural areas like Teakettle and Pomona. Other rural areas like Roaring Creek Village, Riviera Area, Flores, etc were also provided better internet services. BTL will also implement wireless communication system in different parts of the country. This will assist the company in increasing its coverage of rural areas. The number of internet users increased to six thousand in 2007. The company also provides links to smaller internet service providers. Over a period of five years the demand for internet has increased with the company decreasing prices, improving service, and allowing customers to pay fixed charges. Revenues from internet services remain a small proportion of the company’s revenue. They account for seven percent of the total revenue of BTL. Globalization has also allowed the company to increase its profits from the international services which it provides. The reduction in international tariffs was also widely implemented in 2007 which allows people to make international calls to Belize at substantially lower rates. WebTalk was a popular service which was launched for internet users. This service allowed users to make international calls using VoIP connections (BTL, 2008). The minute rates are some of the cheapest as compared with other neighboring countries. Prepaid cards have also been launched which allow people to call at discounted rates. BTL charges the majority of its revenue on a per minute basis for fixed and cellular services. Internet and fixed line charges account for fourteen percent of the total revenue. The company experienced an increase of six million dollars by its provision of pre paid services. It also reported a profit of two million dollars increase in cellular phone services. Another three million dollars increase was reported for the provision of internet and data communication services (BTL, 2008). However these profits were negated by the reduction in several types of domestic and international customer tariffs. Cellular phone continues to remain the most attractive and growing market for BTL. The company also reported a decline of three million for outbound revenues. The year 2007 also witnessed substantial phasing out of obsolete and outdated equipment and systems (BTL, 2008). Operating costs were increased as the company implemented state of the art billing and customer care systems. New information technology systems were also implemented which increased the efficiency and effectiveness of the administrative, financial, and technical functions of the organization. The company managed to improve its capital ratio and cash in hand and on short term deposits. An estimated nineteen million dollars were spent to purchase property from the Belizean government. The company also witnessed a reduction in its debt due to the fiscal discipline and prudent financial policies of the management. Shareholders of the company also witnessed increased returns from their shares in 2007. An estimated forty one million dollars was increased in shares for stakeholders in 2007 (BTL, 2008). Globalization has impacted the welfare of the Belizean people. Some values of globalization have led to the replacement of traditional values with new ideas. Workers have been working for longer hours. On an optimistic note, it is linked with the spread of democracy in reality and with increasing public consciousness on issues such as gender partiality, human rights and ability to maintain progress. The people of Belize are helping to form ethical framework laid on the foundations of universal morals, values and principles. The challenge for them is to implement these rights in practice. Globalization has significant positive effects on the livelihood of people of Belize. Since 1990s, several foreign corporations have been established in Belize (Fernandez 52, 2006). People over there have started to capture these chances. They have started their own businesses and expanded them within the country as well across borders. Gradually, they have made investments and produced job opportunities for others. Growing and increasing these opportunities is the key to maintain growth and prosperity in Belize. Consumers in Belize also benefit from globalization because it allows them to access to a broad and extensive option of superior quality products. The higher wages and lower prices which are the result from dedicated and expert manufacture and international exchange mean that the consumers of Belize also get improved worth for their money. However, the result was that people from rural regions abandoned their homes and moved to cities for better working conditions in Belize. Privatization and other policies have also sped up the political-economic corruption in Belize which has tarnished the reputation of democracy, fortified the general height of political apathy and encouraged the de-politicization of Belize society. As a result, the development in Belize society is subjected to inefficient management of country’s affair, political corruption, inefficient legal structure, etc. Globalization is creating a new Belize socio-cultural identity, one that is generated by personal success, ground-breaking entrepreneurialism, the obvious use of foreign products, secularization, privatization social welfare and international accessibility and mobility. Belizean women have also gained from globalization as the workforce has increased. Education has helped the Belizean woman to become better equipped and independent (Jeffrey 70, 2006). They have mastered the necessary skills which are vital in modern society. They have created opportunities by improving communications skills. Globalization has also helped Belizean women in obtaining computer literacy. Information technology skills have been enhanced which are the requirements of globalization. The internet has helped created opportunities for female workers. Belize has benefited from globalization as the strides in communication, national banks, and investment companies have created new opportunities for finance. This has generated income programs like trading of money, stock, and bonds. These communication techniques have radically reduced communication costs and time to a bare minimum. Belizean people have also found that they can access a wide variety of services as a result of globalization. The internet has become a popular tool for sale and purchase of goods and commodities (Jeffrey 70, 2006). The policies of free trade also ensure that the vital necessities of life like food, clothes, equipment, products, etc are easy to obtain. Technology has also opened new mediums of communications while reducing the costs. Belizean people have found cheap and effective means of communication with each other. Societies have become united while being exposed to different cultures. Belizean government also has more efficient access to pharmaceuticals, health equipment, and educational equipment because of globalization. Health statistics have substantially improved as citizens can now obtain better health care and modern educational tools. Transportation system has improved in Belize which allows citizens to move to other countries at cheap rates (Barnett 65, 2000). Tourism which is the backbone of the economy has also flourished because of the globalization. Regional tourists visit the country purchasing goods for personal use. This increases the revenue of the state. Cultural events are also held which attract large number of domestic and regional tourists. This generates revenue for the Belizean government. The improvement in transportation and communication allows international tourists to visit Belize at cheap and less time consuming rates. Business has also been enhanced because of the investments in transportation as it makes it easier for companies to sell or purchase goods from other countries. Belize exports agricultural products which require efficient transportation methods to reduce the incidence of spoilage (Barnett 66, 2000). The expansion of companies to other countries is also beneficial because it provides important links between Belize and its neighbors. It acts as a type of advertisement for people who seek to invest in Belize. Globalization has provided a framework for progress along political, social and economic spheres.

Lagaan

The movie entitled â€Å"Lagaan† is a depiction of ancient Indian society. Indian is full of dignity in this story. The director and the writer wanted to convey in their film the meaning and essence of Indian culture. Despite of all the odds, circumstances, and failures that they experienced within their environment and in the hands of the colonizers, they strive hard to be the best at anything. Playing cricket is one of the most significant occurrences that they wanted to share as a way of showing their culture and tradition. Bhuvan as the main character in the story became the leader of everyone in their community. They accepted the challenge of the British captain and convicted to gain their dignity and pride. The story showed the narrative of Indian life during the colonial period. It represents the social, psychological, political, and economic life of Indians where culture surrounds all of it. The director wanted to share his thoughts on the issues that Indians always experience all throughout their lives. However, Indian culture and society has no fear of everything whether things go wrong or right within them. This is what the director and the writer wanted to impose in their story. They wanted their audience to understand the meaning of India not as a country in defeat and weaknesses but also with pride and strength to face anything. At the end of the story, the director leaves its audience the imagination of overcoming the circumstances in the community. There is a question in the end of the movie – will Bhuvan and his team win from the captain? There is one big conflict at the end of it – one of Bhuvan’s team was paid to lose the game. It shows that the resolution of the story lies within the audience. It depends on what they wanted at the end whether to win the Indians or losing their dignity and pride towards the colonizers. Reference Ashutosh Gowariker. Lagaan. 2002.

The impact of DNA in Criminal Justice System Research Paper

The impact of DNA in Criminal Justice System - Research Paper Example The persons who are credited for discovering the DNA of double helix structure are James Watson and Francis Crick. Here, a key point has to be specifically mentioned. It were the endeavors by Linus Pauling, Rosalind Franklin and Maurice Wilkins that were instrumental in ensuring that Crick and Watson faced minimum hassles in coming out with the discovery. (1) (Explore DNA, n.d.) Watson and Crick, who were a biologist and a physicist, respectively, began their efforts in the first part of 1950s. At that point of time Pauling, who was a chemist, identified a key protein structure. Almost during the same period, Wilkins, who also was a physicist, took the initial DNA X-ray pictures. As a matter of fact, it was solely because of these X-ray pictures that everyone got aware that the structure of DNA is helical. (1) (Explore DNA, n.d.) During the early 1950s, Pauling, Crick and Watson had pointed out that the structure of DNA is triple helical, but this theory eventually went on to be disp roved. This error was partly attributable to the fact that Watson misinterpreted a conversation that he had with Franklin. The thing that ultimately made Crick and Watson to go on the right path was the photo-51 of Franklin. As a matter of fact, this particular picture projected the correct pattern of DNA, and based on it, Watson and Crick went on to develop the DNA structure. (1) (Explore DNA, n.d.) Eventually, the basic discovery of DNA was attributed to the efforts of Crick and Watson, and the work of Franklin was not given its due recognition. This can be considered to be rather improper because, as mentioned earlier, it was the photo-51 of Franklin that went on to simplify things for Crick and Watson. Wilkins was working under Franklin, and owing to some sequence of events, she went on to remove him (Wilkins) from the team. Wilkins was very unhappy and he decided to get even with Franklin. Consequently, he befriended both Watson and Crick, and started providing them with key in formation about Franklin’s work. In fact, even the aforementioned photo-51 was the one that Wilkins gave to both of them (Watson and Crick) in a stealthy manner. In light of all the points discussed in this paragraph, it can conveniently be maintained that even Franklin should have been given the credit, with regard to the discovery of DNA. (2) (Heather Kane, n.d.) DNA and criminal justice The scientific procedure that enables in identification of persons based upon sequences of DNA is very precise where; the possibility of error is highly remote, almost non-existent. Owing to that, there have been countless cases where DNA played a key role in both identifying the criminals and also in getting the innocent persons to be acquitted. It would now be very much relevant in focusing on the manner in which DNA is helpful in solving crimes. (3) (National Academy of Sciences, 2011) The gene sequences in a substantial chunk of people are more or less the same. But it has been found th at there are some zones in the sequence of DNA where there are variations from one individual to other. When a comparison of variations in two DNA samples is carried out, it can be known whether or not they pertain to the same person. To elaborate further, when the crime investigation people gather a DNA sample at the scene of the crime, and they also apprehend some suspects, the above analysis of DNA samples is conducted. (4) (National Academ

A Significant Event in My Life Essay Example | Topics and Well Written Essays - 500 words - 2

A Significant Event in My Life - Essay Example Towards the end of the year, we received an assignment which was meant to be important for our final grade. I decided that I would complete this work on time and put in all my strength to complete it in the best possible manner. I planned on how I would complete the work but things did not work according to my planning. I fell ill for a week which made matters worse. I could not complete my assignment on time and I did not understand what explanation I would provide to my teacher. On the day of submission, I reached school and I was very confused about how I was supposed to handle this situation. I eventually decided to copy my classmate’s assignment and submit it. I wrote the assignment and when the teacher asked for it, I submitted the work. The teacher analyzed our assignments and she found out that I had cheated. This led to the creation of a very dreadful situation for me. The teacher insulted me in class and I was very embarrassed. She sent my complaint to the principal and my parents were called for a meeting. I was scolded by the principal as well as my parents and a warning letter was issued to me. I realized my mistake and I decided that I would never indulge in such an act again. This incident left a strong impact on me. I deeply regretted my mistake and I understood that I committed a wrong act. I promised myself that I would never commit such a mistake again. I also made up my mind that I would always be regular in my studies and complete my work on time. I decided to organize myself and learn proper time management skills. I learned my lesson and I realized that a person should never opt for the wrong means.  

Sustainable design Essay Example | Topics and Well Written Essays - 750 words

Sustainable design - Essay Example Sustainability involves all spheres of life and none of the spheres could be ignored as these spheres are interrelated. Sustainability involves development of an ecologically aware, socially just and economically responsible society (Web: "What is Sustainability & Why Is It so Important"). Sustainability as defined by World Commission on Environment and Development (1987) is, "forms of progress that meet the needs of the present without compromising the ability of future generations to meet their needs" (Web: "Definition For Sustainability"). Sustainability is imperative in order to assure that a constant supply of water, material and resources will be available to prevent health and well being of the living beings and on the other hand to protect the environment from hazards (Web: "Sustainability"). E.g. A continuous water wastage may lead to water scarcity for future generations. However, it is destined to desalinate saltwater, with sustainable use of water one can postpone the fat ed time. 2. How is sustainability a new way of thinking? How is it related to ecology and systems thinking? Sustainability enables one to think in a novel way. It enables one to understand the balance between society and natural resources as natural resources play vital role for the existence of life on the planet. However, the natural capital stock and services of ecological systems contribute for the welfare of human beings (directly or indirectly) and represent the economy of earth. Estimations reveal that economic value for the whole biosphere approximates to US$ 16-54 trillion per annum. It is essential to understand the estimates to make the services of ecosystems apparent, to highlight the magnitude of global ecosystem services, to understand the areas seeking urgent attention, motivate research and debate. It could be concluded that problems and uncertainties are attributed to the representation of minimum values. Ecosystem involves habitat and biological systems. Living bei ngs derive food (goods) from the ecosystem while services in the form of waste assimilation, together they are referred as ecosystem services. E.g. natural resources provide job prospects to many while living forms fulfill some part of the nature's requirement (Costanza et al., 1997). 3. How can designers integrate principles of sustainability into their designs and promote the sustainability movement? Why are the social and cultural aspects of sustainability so important? A growing concern is observed regarding appreciation of nature among the policy makers and decision maker in private companies to transform an unsustainable system to a sustainable system by involving the fundamental that economic growth is not solely a social event but it is also an environmental episode. Thereby, igniting a feeling to focus on green economy to make certain a sustainable as well as desirable future. Therefore social and cultural aspects of sustainability is imperative in order to promote social e quality, eradication of poverty and to secure future of the coming generations in terms of natural resources. Such focus is further harmonized by means of biodiversity as well as ecosystem services, since resilient ecosystem is essential for long-term socio-economic development (Web: "Nature And Its Role In The Transition To A Green Economy"). Principles of Sustainable Design and Pollution Prevention (Kim, 1998) Economy of Resources- Strategies include conservation of energy, water and

Explain how you would apply the law to handle this situation Essay

Explain how you would apply the law to handle this situation - Essay Example Such discriminations fall under the law title â€Å"Title VII of the Civil Rights Act of 1974† which deals with prohibition of discrimination based on sex, race, color, religion and national origin. It is located in volume 42 of the United States Code from section 2000e (Cihon & Castagnera, 2008). In the scenario, the three candidates were all qualified to handle the position of assistant manager but only one got the position. There were two women and one man and the man got the job. Filing of a sex discrimination charge is not really viable the female who were two were the majority sex and the man who was the minority sex was the one who was picked for the position. The sex-based discrimination definition from the EEOC indicates that it involves treating someone unfavorably because of that person’s sex but this was not the case in the scenario. Section 2000e-1 [Section 702] (m) under the subtitle of â€Å"impermissible consideration of race, color, religion, sex or national origin in employment practices (Cihon & Castagnera, 2008)† explains that any claim of unlawful employment practice such as the one made by the two women interviewees who are the complaining parties have to demonstrate the discrimination they claim was the motivating factor for the interview results. This is carried out in order to rule out other motivating factors that may have led to the interview outcome. The two women have to provide evidence that the third candidate who was a man and who got offered the job was given to it purely because he was a man and he was white. According to the scenario, he was simply offered the job because he played golf with the manager and was his friend but not because of his race or national origin as the discrimination charges indicate. Further, the company can justify the employment of the man as an assistant manager using Section 2000e-1 [Section 702] (h) of the

Emirates Airways Threats and Opportunities Case Study

Emirates Airways Threats and Opportunities - Case Study Example It is the fastest growing airway in the world, flies to over sixty destinations and will add Seoul, Korea on December 1, 2010. (Etihad Airways) For all of these reasons, it is the leading competitor of Emirates Airways. Like Emirates Airways it is based in the UAE and has an extensive global network of routes. It offers Halal meals and staff wearing appropriate clothing. It flies to 100 hundred destinations, has grown by 35% over the last ten years and has a five-star rating from Skyfax. (Qatar Airways) For all of these reasons, it is a keen competitor of Emirates Airways. They have an extensive network of global routes and the company was founded in 1926 so they have a long history. They have a reputation for German quality in engineering. However, in fact, their accident rate is almost three times the industry average much higher than Emirates Airways. (Airline Accident Rates) Like Lufthansa, American Airlines was established in 1926 and has a long history in the industry. Its first pilot was the famous pilot Charles Lindbergh. (American Airlines) Their accident rate is 238% the industry average, much higher than Emirates Airways. (Airline Accident Rates) In 2007, Singapore Airlines celebrated its 60th anniversary and we are the first to put the world’s largest plane into service. â€Å"The A380, the worlds largest commercial plane entered service with Singapore Airlines on 25 October 2007.† Also, according to their website, â€Å"KrisWorld, Singapore Airlines award-winning and ever-expanding in-flight entertainment system,† is the best media available in the air. (Singapore Airlines) However, they only fly to 65 destinations in 35 countries, less than Emirates Airways. They are famous for their safety record, it is 101% below the industry average, much better than the still good record of Emirates Airways. (Airline Accident Rates)

Employment Law Assignment Example | Topics and Well Written Essays - 2750 words

Employment Law - Assignment Example Subsequently, these employees had approached the Managing Director, who confirmed their dismissal, without making any further investigations into the case. He approved the dismissal by simply going through the available paper work relating to the issue. Thereafter, the company had received an ETI claim form and ET3 response form from the Employment Tribunal. Several basic and radical changes were effected to the law pertaining to workplace grievance and disciplinary issues, by the Employment Act 2002. These changes were implemented by the Employment Act 2002 (Dispute Resolution) Regulations 2004, and became effective from 1 October 2004 (Duncan, 2005). The advantage of employing the rules and procedures for addressing disciplinary and grievance issues lies in the fact this promotes fairness and transparency. Such rules and procedures have to be stipulated in a written and unambiguous manner. The development of rules and procedures should involve the employees or their representatives (Code of Practice 1 ACAS Disciplinary and Grievance Procedures, 2009). Analysis Under the present statutory provisions, in order to qualify for protection against unfair dismissal, an employee must have completed at least one year of continuous service with the same employer, if he had been appointed prior to 6 April 2012. For those appointed after this date, the qualifying period is 2 years. The sick leave period, holiday period and maternity leave period are also included in the period of service of the employee in the company (Compact Law, 2012). In our present problem, Janice Hall had been working with the company for more than a year. Hence, she is eligible for making a claim of unfair dismissal under the provisions of the Employment Rights Act. However, Kelsey Fields cannot make a claim for unfair dismissal, as she had been working for the company for less than a year. Although, employers are not required to adhere to any statutory disciplinary procedure, the Advisory, Concil iation and Arbitration Service (ACAS) code of practice on disciplinary and grievance procedures that specify the fundamental principles relating to a fair procedure. An unreasonable failure by an employer to adhere to the provisions of this code can cause the tribunal to enhance the compensation awarded by it to the extent of even 25% (Employment Law Advice, 2011). An employee is entitled to be provided with written notice of dismissal, provided that employee has worked for at least one year in the business establishment of that employer. This is with regard to employees who had commenced work prior to 6 April 2012. However, with regard to employees who had started to work after this date, they should have worked for at least two years (Citizens Advice Guide, 2012). Although Janice had worked for 2 years, no notice of dismissal had been served upon her by the company. This constitutes a gross violation of the statutory fair procedures by the company. At the very least, employers, wh ile addressing disciplinary issues, should carry the required investigations for establishing the facts; convey to the employees the root cause of the problem; conduct a meeting to enable employees to present their case; permit the employee to be accompanied at the meeting; and allow the employee to appeal the decision. In addition, there should be no unreasonable delay and

Does induce Therapeutic Hypothermia Impact Neurologic Function and Research Paper

Does induce Therapeutic Hypothermia Impact Neurologic Function and Improve Patients Outcome post cardiac arrest - Research Paper Example Cardiac arrest is one of the medical conditions, which are known to result into low or insufficient blood flow into the body of a patient. The process of executing therapeutic hypothermia on patients involves the use of a catheter, which is placed in the inferior vena cava through the femoral veins in the legs through a method known as invasive therapeutic hypothermia. Non-invasive therapeutic hypothermia involves an external application of a blanket that is made extremely cold by water. Strict adherence to the therapeutic hypothermia has been proved to reduce the level of risks for ischemic brain injuries that patients under such conditions of insufficient blood supply are exposed to. The development of therapeutic hypothermia to help reduce the levels of risks that patients recovering from cardiac arrest are exposed was developed by Greek physician Hippocrates when he advocated for the packing of wound soldiers in snow ice, a form of non-invasive therapeutic hypothermia. Studies in to the application of therapeutic hypothermia in modern medicine began in 1945 when the first publication on the topic was made as documented by Storm, Steffen and Schefold, (2008). This paper will evaluate how induced therapeutic hypothermia affects the neurological functions and help post cardiac arrest patients recover. The impacts of the practice in reducing the development ischemic injury in cardiac arrest patients will also be evaluated. Literature review The aftermaths of cardiac arrest involves neurological injuries, which results into impairment of oxygen flow into the brain, causes anaerobic metabolism in the brain. As stated by Riana, Abella and Mary, (2006), anaerobic metabolism disrupts adenosine triphosphate dependent cellular pumps, which lead to generation of excess calcium and glutamate in the excretions. This results into excitation of the brain, which magnifies hypoxemia resulting into mitochondrial and cellular death. Disruption of blood brain barrier results int o initial injury resulting into increased fluid flow into the brain resulting into worsens state of cerebral edema. This is exactly how persistent cardiac arrest result into increased level of neurological defects, a condition that can be arrested using therapeutic hypothermia. The application of therapeutic hypothermia results into counteractions of the neuroexcitations in the brain cells through process that stabilize the calcium and glutamate release resulting into decreased apoptosis in the brain. It also acts to stabilize the blood brain barrier resulting into reduced flow of fluids into the brain tissues thus reducing the instances of developing cerebral edema. Therapeutic hypothermia thus reduces the destructive mechanisms of cardiac arrest thus reducing the damaging impacts it may produce to the brain and the central nervous system according to Tsai, Barbut and Wang, (2008a). Based on Matthias, Fries and Rossaint (2012), therapeutic hypothermia is done following a three phas e procedure, which includes induction, maintenance and re-warming which must be done under controlled environments to prevent potential adverse effects of the procedure. The induction phase enables the attainment of a patient’s target body temperature within the shortest time possible. This is done using solid ice packs, ice lavage or even

Describe, discuss and explain the significance of the Indian Removal Article

Describe, discuss and explain the significance of the Indian Removal Act - Article Example The Act resulted to Seminole War that lasted between 1835 to 1842, and cost Jackson administration almost 60 million dollars. The law made Cherokees develop their own written language, print newspapers and resist any forceful evictions. The Supreme Court decision asserted that Georgia had no authority over the Cherokees and their lands but the president ignored the court ruling. In 1836, Georgia Militia attacked several Creeks and forced about 15,000 Creeks to move to the West of Mississippi (Stewart, 2007). In 1835, the Treaty of New Echota was signed ceding all Cherokee land for $ 5.6 million and their free transportation to the West of Mississippi. This led to the trail of tears whereby more than 16,000 migrating Cherokees died. The Choctaw, Chickasaw, Creeks, Cherokees and Seminoles travel from their lands was marked with diseases such as Cholera, death from starvation and inadequate food supplies (Stewart, 2007). The Indian removal act gave European American farmers a claim on t he land that was initially occupied by the Five Civilized Tribes and opportunity for intense agricultural activity. Generally, the Indian removal act was oppressive and led to Seminole wars from 1835 to 1842 and trail of tears from 1838 to 1839. The US army troops forced the Indian troops to abandon their traditional lands (Stewart, 2007). The Indian removal act that was signed in to law by President Jackson led to massive federal spending on wars and relocation. Cherokees heavily resisted the law through a court decision by the president chose to ignore the ruling. The Act led to Seminole Wars and Trail of tears whereby many affected individual dies due to wars, disease and starvation (Stewart,

College Athletes Should Be Paid Essay Example for Free

College Athletes Should Be Paid Essay Tyus Jones was a basketball player at the University of Minnesota who was extremely talented on and off the court. In just his freshman year he won The University Of Minnesota their first national championship in 94 long years. Despite of Tyus’s on court abilities even with a full ride college scholarship Tyus was not able to afford the basic college life needs. To help out with the expenses Tyus got a job at the nearby Burger King, but after two short weeks he was forced to quit because it was impossible to manage school,basketball, and work. Tyus then realized he would have to get some form of help from the school to help him manage his spending. It should be required for all colleges to pay all their Division I athletes enough money for them to support themselves during the season. Tyus was lucky, he was very talented on the court which gave him some legal extra benefits, but some players are not that lucky. Some players have no options but to accept illegal benefits and can be suspended or even fined. Most athletes are so busy with school and their sport that they are not able to work on the side to earn money. Also college are paid millions and millions of dollars by large network companies like Nbc, Fox, and even Espn when the main reason their college is in the spotlight is because of these talented players who get nothing for making everything happen.

Weaknesses Of The Eurozone Economics Essay

Weaknesses Of The Eurozone Economics Essay Robert Mundell described the Bretton Woods System as Hamlet without the Prince due to the lack of a unified currency in the form of a monetary union expressed as Bancor or Unitas. Given the experience of EMU, does this analysis still hold theoretically and/or empirically? Discuss. Introduction of EMU In 1999, the European Central Bank (ECB) launched the single currency (euro) together with the foundation of the Economic and Monetary Union (EMU). The EMU is based on the existence of the euro as a common currency. The ECB supervises the implementation of a common monetary policy. At the beginning of 2002, euro replaced the national currencies of 12 member countries for all transactions. Sweden, Denmark, and the United Kingdom joined European Union (EU) but did not join the euro. In 2004, there were ten new member countries joined the EU, five of them joined the euro. The prior monetary unions are unsuccessful as they rested on the value of metals (i.e. gold or silver). The money printed should be determined by the silver of gold stored, therefore the Metallism monetary system is a stable system since silver and gold are scarce resources. The EMU rests on the euro or chartalism, as fiat money which is issued by a central national bank. The credit level of the issuing body is important to determine the value and stability of the fiat money. The stability of the country in terms of economic and political will in turn determine the credit level. However, when the treasury is unable to finance the deficit, fiat monies can become unstable due to the temptation of the inflationary tax or seigniorage. In order to achieve and sustain the stability, the EMU needs an economic union and a monetary union. Economic union is achieved by complying with the Stability and Growth Pact (SGP). The goal of SGP is to maintain fiscal stability through implementation of specific fiscal requirements among member states of EMU. The strength of the Eurozone rests completely on the credibility of the requirements set when the EMU was being implemented and the ECB was established. However, if member states are not respect or follow the set requirements, the credibility level of Eurozone will be affected and as a result negatively affect the euro. Mundells Theories The original idea of a common currency in Europe was derived from the theory of Robert Mundell on the areas of optimal currency. In his paper A plan for a European Currency in 1973, Mundell clarified the gains of European countries if they adopt a common currency. The works of Mundell have been classified into two categories by Ronald McKinnon (2004). Mundell I In 1961, Mundell published his paper entitled A Theory of Optimal Currency Areas which is rooted in Keynesian ideas. The theory of Optimum Currency Areas (OCAs) studies how countries with a monetary union and common currency adjust, if these countries are affected by asymmetric economic shocks. Mundell point out that adjustments are based on whether wages are rigid, labour mobility is limited, income transfers are difficult, and differences exist in the labour market and growth rates. Mundell claimed that when countries are in a monetary union and use a common currency, they cannot absorb asymmetric shocks properly unless, among other circumstances, labour mobility is unlimited. Mundell II In Mundells article Uncommon arguments for common currencies which published in 1973, an alternative theory is illustrated. Mundell emphasised the common currency assures an automatic and equal sharing of the risk of the fluctuation, a common currency has advantages in overcoming economic shocks. Mundell II argues that it is easier for member countries to stay inside a monetary union than outside it since the private insurance would assist against asymmetric shocks. More specifically, it will be easier for member countries to borrow in the capital markets of the monetary union when hitting by a negative shock, as a result it will be easier for member countries to smooth consumption. In addition, the exchange rate would be a source in arising asymmetric disturbances; especially capital mobility of financial market is very high. The criticism of Mundell II becomes more obvious in terms of political context. If financial markets in a monetary union provide insurance to reduce asymmetric shocks, the need to integrate national budgets for political means becomes weaker. Hence the motive to form a political union is even weaker. However, the Mundell II point out that if there is no budgetary union, it would be optimistic to say that private financial markets would provide insurance against asymmetric shocks. The financial markets will only provide insurance to those who possess high assets stock in the financial markets. Since wealth is not equally distributed, the private provision of insurance will overwhelmingly support the wealthy and keep the poor relatively uninsured. In addition, the Mundell II theory ignored the possibility that countries may involve in a position of a bad equilibrium. If there are not adequate instruments to lead the economy out of the bad equilibrium, countries would get caught in the bad equilibrium after a negative shock. It is a major problem for the future of EMU if there is no adequate instrument in a monetary union. This is reinforced by the fact that different member countries of EMU continue to work in different directions due to the absence of a political union. Weaknesses of the Eurozone In the last ten years, the euro has demonstrated that there are many efficiency gains by adopting a common currency (i.e. reduced transaction costs of exchanging currencies, eliminated exchange rate uncertainty, and increased transparency in prices), particularly if the currency becomes not only an international currency but also a global currency. However, maintaining various standards requires difficult adjustments and constant surveillance of every single member state in Eurozone. As the economic crisis has hit the world, certain Eurozone Member States Greece, Portugal and Spain are being seriously affected. The Greek tragedy is making the EU realize that highly indebted countries can put the EMU at risk and that measures must be taken without delay. Institutional Weakness Article 102.a of the Maastricht Treaty establishes that member states and the community should conduct their economic policies with a view to contributing to the achievement of the objectives of the Community. In order to guide Article 102.a, Article 103 highlights that the correct implementation of economic policies is a matter of common, stating that Member States [are to] coordinate them within the Council, in accordance with the provisions of Article 102a. Article 103 also highlights that it is important to avoid excessive deficits of each government. There is an obvious institutional weakness in terms of monetary policies. The Maastricht Treaty had defined the objectives of the ECB which is price stability. ECB has defined an inflation rate below 2% as the objective of price stability. In addition, in terms of unemployment, the rest of society is not convinced and will not easily accept the attempt of the ECB to release itself from any responsibility for unemployment. However, t he delegation of the responsibility of unemployment to the governments of each member country creates a political problem. The purposes of SGP contain that member countries should avoid excessive debt and deficits and each member country should maintain fiscal stability. There are two important two Council Regulations in SGP (i.e. Regulations 1466/97 and 1467/97). These two regulations require member countries of the EU must comply with to help contribute to the overall climate of stability and financial prudence underpinning the success of the EMU. The Council Regulation 1466/97 set out the details of stability programs (i.e. submission and monitoring regulations) and convergence programs. The ultimate purpose of the multilateral surveillance by the Council is to prevent, at an early stage, the occurrence of excessive general government deficits and to promote the surveillance and coordination of economic policies. The purpose of regulation 1467/97 is to clarify the excessive deficit procedure to deter excessive government deficits (European Navigator 1997, 2). However, the SGP is not sustainable due to the lack of accountability of the EU commission. Hence, the national governments are bound to win when conflict arises. The problem will exist as long as national governments continue to possess the sovereignty over spending and taxation. Political integration De Grauwe (2006) acknowledged that the EMU is a remarkable accomplishment, but the absence of a political union is a major weakness in the Eurozone governance. Grauwes view is consistent with the findings of Nitsch on the political integration. He conclude that political integration is not rapidly followed by economic integration (Nitsch and Wolf 1). Grauwe point out in his article that national governments holding most economic policies decision creates asymmetric shocks. The asymmetric shocks truly affect the sustainability of the monetary union. For example, member countries of the Eurozone have different competitive positions due to the uncoordinated policies of each member country in relation to national wage. Italy, Ireland, Portugal, Greece and Spain were in constant financial and economic turmoil before the adoption of the euro. The turmoil situation disappeared due to the economic booming of the past years. These five countries have barely met the requirements of monetary and economic stability and are becoming increasingly difficult to maintain the stability. For the past years, these countries are not only suffering from excessive deficits and debts, but also economic unbalances (i.e. excessive current account deficits). The current account positions are becoming worse due to, among other reasons, their extremely uncompetitive trade position. As a consequence, they are beginning to blame the euro. The problem that these countries are facing originates from the fact that monetary union amplifies fiscal imbalances. Opting for devaluation of a competitive currency is not an option and the only other alternative stems from forcing differentials of bond yield reduced. In 2005 there were almost no yield differentials between the German Bund and the yields of those countries with excessive current-account deficits. In 2009, however, yield spreads has increased government default risks measured by a sudden increase in the demand for credit default swaps. Hence, the current economic crisis has demonstrated that currency risk is replaced by default risk in a monetary union. There are two reasons for this situation: 1) the sovereign debt of each member country is issued under the control of each Ministry of Finance, 2) there is no European Ministry of Finance. The Germans has proposed the creation of a European Monetary Fund, the French league has proposed the creation of a European Debt Agency which required that the Lisbon Treaty were amended or that a new treaty were negotiated. Many people blamed this situation due to the lack of a common bond market which would help to put all members together. Some people reject the suggestion based on the fact that a common bond market would lower borrowing costs for weaker countries and increase costs for stronger countries such as Germany. In addition, the common bond market would obtain the budget rights from each governments which would not be able to make national budgets by themselves. Exit clause For years some countries have not respect or followed the requirements listed in the Maastricht Treaty and are now facing extremely difficult economic situations. It is obvious in the current crisis that there is no political homogeneity among member countries from a political point of view. As a result, each member country has implemented its own particular economic model and how to conduct its own economic model. In addition, Greece, Spain, and Portugal do not truly realise that their economic models are embedded in a globalised economy and these countries need to implement a set of painful structural reforms to keep them competitive. From the economic point of view, the countries in trouble have two major common reasons. The reasons are the lack of respect for the requirements and the lack of appropriate implementation of the structural reforms required under an economic recession. Currently there are debates on what should or should not be done with these countries. However, there are not room to manoeuvre this situation under the current legal framework. Expulsion of these countries from the Eurozone is not a good choice as it would definitely hurt the image of the EU and its member countries. Many scholars, economists propose that voluntary withdrawal from only the Eurozone while staying in the EU to would be the most beneficial option. The legal framework the Treaty of Lisbon, does not provide the necessary methods to deal with problems of withdrawal, expulsion from Eurozone nor any other similar problem that might arrive soon. First, the Treaty of Lisbon has the no-bailout clause to prevent a budgetary problem in one country spilling over the EU as a whole. The no-bailout clause prohibits member countries from rescuing other countries or from accepting the debts of other countries. However, the Article 122 of Lisbon Treaty states that any member country seriously threatened with severe difficulties caused by natural disasters or exceptional occurrences beyond its control can receive financial assistance from other members. The question is whether a member countrys current debt crisis could qualify as an exceptional occurrence and not a man-made issue. This clause was inserted to strengthen unity and commitment of Eurozone. But the reality is that some countries are possessing extremely high level debts and defici ts far exceeding the requirements. Therefore, there are not many methods for to assist these financial troubled countries under the current circumstances. The Articles 4(2), 118, and 123(4) explicitly indicates that the process for adoption of the Euro is irreversible. Participation of the EMU becomes a legal obligation due to the irrevocability of the agreement and the monetary union process. Thus, the exit option of leaving EMU while staying in the EU is impossible. The exit option is only allowed to exit the EU and EMU altogether. In addition, there is no clear mechanism by which members could expel a fellow country. The expulsion could only be possible if the treaty were amended and provided that all member countries respond favourably to this amendment. Conclusion The EU and the Eurozone are suffering not only a financial crisis, but also a totally lack of appropriate structural reforms. The proper functioning of the EMU depends on the compliance with requirement provided in monetary and fiscal policies. Some member countries need to adopt urgently a number of structural reforms to promote economic growth of its own country and to stable euro as part of the EMU. Most importantly, the EMU should take this crisis as an opportunity to create a restructuring mechanism to strengthen and reform the economic, political foundations of the euro project.

Analysis of Power Density Levels

Analysis of Power Density Levels CHAPTER FOUR 3.5 EXPERIMENTAL DESIGN Figure 4.1: Setup during measurement          In this research work, the choice of instrument operation and parameters were established by quality assurance procedures. The following measurement parameters were investigated. These were: input attenuation, signal detection methods, resolution methods and measurement hold methods. The result of the quality assurance procedures are shown at the appendix. The study to measure and analyze power density levels was carried out with a total of 200 sites across the ten regions of Ghana as shown on table 4.1 below. The selection of the site for measurement was based on proportional sampling using mobile cell site population as well as the 2010 population census data. The measurement taken a location was always closer to a cell site than any other sources. The design of the measurement procedures was based on the Electronic Communication Committee (ECC) (ECC, 2007) protocol. A calibrated USA Anritsu Spectrum Master MS2720T with a serial number 1338067 and a frequency range of 9 KHz to 43 G Hz was connected to a calibrated hand-held Transformational Security (TS) Log-periodic antenna TS-6021 with a serial number 00302 and a range of 750 MHz to 3 GHz by an Anritsu RF cable with a serial number 39317A. A magnetic Global Position System (GPS) connected to the Spectrum Master takes the location coordinate during measurement as shown in figure 4.1 above Table 4.1: The distribution of 2010 population and sample sites (15 analogue terrestrial stations Region of Ghana Population (2010 census) Number of FM (June, 2015) Number of cell site Number of measurement site Sampling Date Greater Accra Ashanti Eastern Central Western Volta Brong Ahafo Northern Upper East Upper West 4,019,388 4,783,812 2,638,494 2,194,635 2,367247 2,120,659 2,317929 2,490541 1,035671 690,447 45 43 32 25 46 27 50 24 12 9 4041 2377 832 832 1189 594 832 713 238 238 68 40 14 14 20 10 14 12 4 4 September,2014 July,2014 June,2015 July,2015 September,2015 August,2014 November,2014 October,2014 October, 2014 October, 2014 . The sampling towns and location were pre-determined as plotted on the map in figure 4.2. These locations were mostly regional capitals and some surrounding towns and villages. Figure 4.2: GPS location showing places where radiofrequency measurements were made indicated by the tower symbols on the map The measurement at a spot involve taking measurement at three different heights: 1.0, 1.5 and 1.7 m above the ground. This is illustrated by the ECC raster below in the figure 4.3 below. Figure 4.3: Revised ECC recommendation (02)04 proposed raster   Measurements with the antenna was taken in two perpendicular plane at each height, with the axis of the antenna directed toward the reference cell site. A set of mutually perpendicular polarization measurements leads to the estimation of the maximum field arriving from a specific direction irrespective of its polarization. The measured field strength in dB µV/m from the spectrum data was corrected and converted to linear value using equation 4.1 and to V/m using equation 4.2. Figure 4.4 below shows a typical spectrum master measurement in the vertical plane that was taken at a town named Ahodwo in the Ashanti Region of Ghana. Figure 4.4: A typical spectrum master measurement taken at Ahodwo, a location in the Ashanti Region. Where   is the corrected electric field strength for cable and antenna loses taking polarization into consideration. was the antenna loss correction factor which is the ratio of the incident electric field to the received electric field.   is the measured electric field intensity without correction for cable and antenna and is the cable correction factor. The spatial average when dealing with the electric field strength for each specific frequency lying within the frequency range of interest, the maximum expected spatial average (RMS) across m selected spatial points was given by Where Emax, i is the maximum expected RMS field strength component at the spatial point i.The combined standard uncertainty u of the maximum expected field strength value calculated at the point i was estimated by taking into account the partial uncertainties of each components with a sensitivity coefficient is given by Hence U (  Ã‚  Ã‚  Ã‚  Ã‚   4.4 To be able to assess the level of compliance with the standard set by the international commission for non-ionizing radiation protection(ICNIRP) and in a multiple frequency environment, the calculated spatial averaged electric field strength from the results of equation (4.3) for each operating frequency was processed into power density assuming a far field measurement and using the relation below: The uncertainty for each frequency was propagated to the power density estimated by Where was the assumed free space impedance (377à ¢Ã¢â‚¬Å¾Ã‚ ¦.). The compliance was calculated by summing the ration of the calculated power density value to that of the reference level as given below. Where represent the various sources being considered, is the calculated power density from equation (4.7) and is the corresponding ICNIRP public reference power density values.      

Young Goodman Brown :: Literary Analysis, Hawthorne

In the story "Young Goodman Brown", Nathaniel Hawthorne uses a dream to illustrate a young man’s loss of innocence, understanding of religion and his community. Through this dream, the main character Young Goodman realizes that the people that he surrounds himself with are not who he believes them to be. The story of â€Å"Young Goodman Brown† focuses on the unconscious mind. The characters in this short-story are able to represent the struggle of Young Goodman’s superego, ego, and id. Representing the superego is Young Goodman’s wife Faith. Her name becomes a multi-layered metaphor. Hawthorne writes, "And Faith, as the wife was aptly named, thrust her own pretty head into the street, letting the wind play with the pink ribbons on her caps while she called to Goodman Brown" (Kelly, 190). This statement suggests that Brown's wife’s name is symbolic. Faith is condensed to represent innocence, the Puritan religion and Brown’s consciousness. Since, young girls are often equated with pink. The pink ribbons in her hair serve to symbolize her innocence. When Brown meets the man in the woods he says, "Faith kept me back awhile" (Kelly, 191). In this case Faith represents the Puritan religion. The next character is Young Goodman Brown himself. His name also becomes a multilayered metaphor. Being known as â€Å"young† represents Goodman Browns innocence and virtue. He is also condensed to represent his own consciousness. But, by leaving his wife, Faith, Young Goodman Brown is giving into the unconscious. "He had taken a dreary road, darkened by all the gloomiest trees of the forest, which barely stood aside to let the narrow path creep through, and closed immediately behind" (Kelly, 191). Taking this path that closes behind him represents Young Goodman’s decent into the unconscious and his loss of innocence. On this journey he soon meets a man who is a condensation of several different factors. The man represents the devil, as well as Brown unconscious mind. The next character is the man who Brown meets up with in the woods. This man is described as, "one who knew the world, and who would not have felt abashed at the governor's dinner table or in King William's court" (Kelly, 191). This man can be seen as the devil. He possesses features that illustrate him as the devil. For example his walking staff is described as having "the likeness of a great black snake, so curiously wrought that it might almost be seen to twist and wriggle itself like a living serpent" (Kelly, 191-192).

Hitchcocks North By Northwest: The Birth of the Modern Action Film Essa

1959 was an exciting year in the history of filmmaking. An extraordinary conjunction of talent throughout the globe existed. In France, Truffaut, Godard, Chabrol, Rohmer, Rivette, and Resnais all directed their first films, thus establishing the French New Wave. In Italy, Fellini created the elegant La Dolce Vita, and Antonioni gave us L’avventura. Most importantly, though, in America, famed British director Alfred Hitchcock gave us the classic thriller North by Northwest, the father of the modern action film. Throughout the history of filmmaking, many different genres have thrived such as the romantic comedy, giving us such classics as Bringing up Baby and His Girl Friday. The war film gave us All Quiet on the Western Front and Paths of Glory. The western gave us Stagecoach and The Searchers. Film Noir gave us such films as Sunset Boulevard and Chinatown. The one modern film genre not existing prior to 1959 was that of the modern action film whose entrance as a genre was inaugurated with the release of Hitchcock’s psychopolitical thriller North by Northwest, starring Cary Grant. North by Northwest is your basic espionage thriller involving mistaken identity and a government conspiracy. Cary Grant plays advertising executive Roger Thornhill, who, one evening at his usual club calls over the page boy when his is paging a Mr. George Kaplan. Two mysterious men observing Grant get the idea that Mr. Thornhill is Mr. Kaplan, not simply a man talking to a boy who is paging him. Believing him to be Mr. Kaplan, the two men kidnap Thornhill at gunpoint and whisk him away to a beautiful mansion somewhere outside the city. An important discussion point is that as to which type of hero Roger Thornhill is. The action hero created through North by Northwest is that of the everyman, only man attractive and witty. He is a reluctant, yet brave, hero. Thornhill is unafraid to make an attempted escape while he is in the captive of these two men. Thornhill is confronted at the house by a vaguely European fellow who demands answers from him. This usage of the seemingly upper class Eurotrash villain will permeate throughout the action film genre from the Die Hard movies to The Fifth Element. Thornhill, of course, has no answers for the man. While being held captive in a library, Cary quips, â€Å"I’ll catch up on my reading.† When they believe his as simply being uncooperative, the... ...ty directly onto the bed of a private room on a train. Lacking the ability to end the picture with a sex scene, Hitchcock cheekily ends the picture with a shot of a train going into a tunnel.   Ã‚  Ã‚  Ã‚  Ã‚  What marks North by Northwest as the father of the modern action film is that of its hero. He is a contemporary man, with a decent and respectful job (here an advertising executive). As opposed to the heroes of Westerns, who are dark and mysterious characters with shady pasts, in the action film the hero is likeable, attractive, and witty. What made Cary Grant so perfect for the role of Thornhill is that he is attractive to both men and women. â€Å"Cary Grant is the male love object,† said Pauline Kael. â€Å"Men want to be as lucky and enviable as he is—they want to be like him. And women imagine landing him.† The influence of North by Northwest on the action and spy film is immeasurable. It influenced the James Bond series, the Die Hard movies, and even science fiction films such as Total Recall. What Hitchcock did, basically, was create an action film of such quality that directors ever since have been trying to equal its success in story, action, and characterization.

Major Challenges of Organizational Management Essay example -- Busines

Major Challenges of Organizational Management   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  There are a number of differences between FMC’s Aberdeen and Green River, the two facilities of discussion. One may assume, therefore, that managerial styles, business practices, and other aspects of business and the employees involved, would be very different from one another. On the other hand, it is quite possible to use very similar styles of doing business and managing a company, despite differences in the company, as a good style of managing, and good practices would assist any business in succeeding. Management, employees and productivity being the main focuses at hand, one may first want to review these differences between the two facilities. To begin with, the facility in Aberdeen employs 100 people, while the Green River plant maintains 1150, and while Green River produces over 100 goods, and distributes world wide, the Aberdeen plant has only one product, and one customer. The two plants were very different in age and industry as well, with Green River as an older company in the chemical industry, and Aberdeen, a five year old â€Å"start up† company in the defense industry.   Ã‚  Ã‚  Ã‚  Ã‚  Considering that the Green River facility has been in operation as long as it has, major changes to the company’s methods of operation may prove to be difficult initially. The large number of employees may provide a need for some small changes in comparison to the way that the Aberdeen facility is able to manage successfully. The general idea of changing the values of â€Å"managing† employees, to incorporate the employees opinions, thoughts, feelings, to make the employee feel more a part of, and personally responsible for, the work produced, is an excellent idea, and despite the differences in the facilities, it should be something of an improvement for this, and any, company. This general idea starts the more involved process of improving an employee’s satisfaction with all of their job facets, and focuses on their abilities, desire to succeed, and other aspects of importance to a person in the workplace. An excessive amount of change, or r ushed change, is a possible concern for a facility like Green River that has been established for a considerable length of time, as employees have grown accustomed to a certain atmosphere, and may initially feel uncomfortable with change. Again, it is also likely that this is not... ...chain on the other hand, though still managed with upper and lower levels, reacts more as a team, giving those involved more recognition for their accomplishments. People who are recognized as such, and appreciated for their individual strengths, may be more likely to utilize these strengths and feel that they are a part of the company, rather than a pawn of the company. There is something very positive to be said for this type of thinking, if everyone on the Earth felt that a small positive contribution to it’s well being would be recognized, and make a difference, I can almost guarantee that we would be living in a very different world today. Works Cited: Organizational Behavior, Jennifer M George & Gareth R Jones, Copyright 2002 by Pearson Education, Inc., Ch. 1-4 Prentice Hall, Custom Business Resources, FMC Aberdeen from Practice Problems in Organizations: Cases in Leadership, Organizational Behavior and Human Resources, by James G Clawson, A Custom Edit, Copyright 2003 Pearson Custom Publishing If the job could talk By Bill J. Bonnstetter Copyright 2000. TTI Performance Systems, Ltd. http://www.benchmarkingdna.com/showPDF.php?file=Articles_IfTheJobCouldTalk

An Overview Of Phytoremediation Environmental Sciences Essay

Phytoremediation is a set of inactive engineerings utilizing green workss to take pollutants from the environment largely dirt and land H2O, devouring merely solar-energy. Unique biological mechanisms in workss like their ability to uptake and hive away toxic contaminations, change overing toxic contaminations to less risky substances and the symbiotic association of workss with bugs in their rhizosphere are studied and applied harmonizing to the status of the site to be remediated. Plants are used in such a manner that environmental toxins are removed, degraded or immobilized resulting in healthy country sites for better and more good usage. Proper pick of workss is made. If all of import factors sing the remediative action of workss are kept in head so the debasement or remotion of harmful chemicals from dirt and H2O can be accelerated utilizing any suited method of Phytoremediation. Phytoremediation has ever been an underrated engineering and much attending was n't given to it unt il really late when successful efforts of taking heavy metals ; like arsenous anhydride, nickel, crude oil hydrocarbons, pesticides and other toxic chemicals from dirt and land H2O were reported with the usage of workss. Phytoremediation is the usage of workss to take pollutants from the environment or to covert them to less harmful compounds ( Gleba et al, 1999 ) . Plants are used in such a manner that environmental toxins are removed, degraded or immobilized resulting in healthy country sites for better and more good usage. Combinations of different engineerings are applied for efficiency but the focal point ever remains on speed uping debasement of organic contaminations and on remotion of risky heavy metals in dirt or H2O. The metals targeted in Phytoremediation include lead, Cd, Cr, arsenic and radionuclides ( Raskin et al, 1997 ) . In Phytoremediation the demand to dispose off the transformed stuff to some topographic point else is excavated therefore doing the procedure easier. Phytoremediation can be done at the really site of taint known as in-situ like near the surface soils or in the deep aquifer. The option is that dirt or H2O samples from the country to be treated can be separated and Ph ytoremediation can be applied on them, this is known as ex-situ. Examples of the latter one include extracted ground H2O or surface H2O ( Agarwal, 2005 ) . Now scientists are taking acute involvement in Phytoremediation and to convey in limelight more about this works genetic sciences are besides being taken into history. There is no uncertainty that in approaching old ages Phytoremediation will go one of the most of import of all green engineerings.MECHANISMS OF PHYTOREMEDIATIONPlants carry out Phytoremediation due the many interesting and utile belongingss that they have like the capableness to pull out and concentrate assorted compounds from the environment. Others use the micro-organisms nowadays in Rhizosphere ; zone around the root, to transport out phytoremediative action. Microbial Activity in the root country: Microbes which can take phytoremediative action are present in the rhizosphere. These include both bacteriums and Fungis which make a symbiotic relationship with workss. This mechanism of Phytoremediation is termed as Phytostimulation. Plants secrete particular bio-enhancing compounds into the dirt which stimulate the bioactivity of bugs. These exudations are really a beginning of C and N because they largely include Amino acids, saccharides, polyoses, phenols and flavinoids. They support the growing of bugs that degrade toxic compounds. Root systems besides provide a high O content which enables bugs to boom easy. Fungi and other groups of bugs release extracellular enzymes which besides aid the procedure as Rhizosphere microbic debasement. Pure civilizations of Pseudomonas fluorscens and Chyrsobacterium indologenes found in rhizosphere can degrade mefenoxan, a antifungal to free acid in approx. 54 hours ( Pai et al, 2001 ) . The efficiency of rhizosphere debasement by bugs depends upon the species of workss involved because every works interacts with bugs in its ain manner ( Shaan and Boyle, 1994 ) . Root exudate straight effects the action of bugs on contaminations. If contaminations are ab/adsorbed or uptaken by works roots more, their bioavailability to microbic community lessenings. Wetting agents if added ; increase bioavailability of contaminations to microbes. Alfalfa works was studied in four different control groups: Planted diesel-contaminated and uncontaminated dirt, and Un-planted Diesel contaminated and uncontaminated dirt ( Kim et al, 2006 ) . After a stabilisation clip of 7 hebdomads the remotion efficiency was seen to be 82.5 % in deep-rooted diesel-contaminated pot while in bulk dirt of remainder of the controls it was approx. 59.4 % . Microbial activity additions in contaminated dirt as many dirt bacteriums and hydrocarbon debasers are able to boom. Microbial population is greatly affected by the conta minant itself as compared to the works roots, because the contamination is a nutrient beginning for the bugs. 2. Hyperaccumulation of heavy metals: Some workss take remove toxins expecially heavy metals and metalloids etc from dirt and H2O by uptaking and hive awaying them as in Phytoextraction. This works tissue can be harvested and treated subsequently on by ashing, smelting, drying or composting ( Raskin et al, 1997 ) . Metallic elements can even be recovered from the ash which reduces risky waste and besides gives us a metal resource that can be expeditiously used. Many hyperaccumulating workss frequently do non take up every bit much of the contamination as they can because it is extremely sorbed on the dirt so is non bioavailable to the works root. For illustration Brassica juncea has the familial capableness to roll up lead but it still does non get much lead into its biomass when grown in contaminated dirt. Application of chelating agents like EDTA a few yearss before crop can cut down this job of missing bioavailability. Iron-Chelating compounds like Phytosiderophores can be applied to dirty which can mobilise Cu, Zn and Mn every bit good ( Raskin et al, 1997 ) . Phytochelatins have been observed as efficient chelators of As in Holcus lanatus ( Raab et al, 2004 ) . Biostimulants can merely be added to dirty because they perform the action of both phytosiderophores and phytochelatins. These include humic substances, lactic acid oligomers ( Kinnersley, 1992 ) , reductases released from works roots ( Welch et al, 1992 ) and dirt souring proto ns ( Crowley et al, 1991 ) . Once the metal has been solubilized it is taken up by the roots. Plants have constitutional transporter systems for the ions that it has to take up like sultr 1 ; 2 sulfate transporter for Se or selenate ion. Nonspecific metal ion bearers and channels are present ( Clarkson and Luttge, 1989 ) and the of course needed ions and contaminant metal ions in dirt compete for these channels if they resemble structurally ( Cosio et al, 2003 ) . Apoplastic ( extracellular ) or symplastic ( intracellular tract ) is adopted for the conveyance of metals through the root and into the shoot via the xylem tissue. They travel with the xylem sap towards the foliages and are loaded in the foliages and shoot. Metallic elements may be stored in different types of cells of the foliage like the mesophyll or the cuticular cells. Arabidopsis halleri shops Zn in its mesophyll cells ( Kupper et Al, 2000 ) . The signifier in which the metal is stored besides depends on the works in some instances. Pteris vitatt a conveyances arsenite ion more expeditiously to the fronds than arsenate ion ( Wang et al, 2002 ) . In some instances, while the toxic metals are being transported to the foliages they may be converted to less toxic signifiers by complex formation or transmutation. This falls in the class of phytotransformation. Endogenous works compounds go through chelation with the toxins therefore changing their toxic belongingss. Segregation or storage of metal contaminations largely occurs in the vacuole off from any cellular metabolic tract that it may upset. The metal ions frequently remain in the cell-wall when the metal-ligand complex base on ballss though to come in the works cell because of the negative charges that the cell-wall holds ( Peer et al, 2005 ) . Segregation may happen in different compartments of the cell wall and in the vacuole varying from works to works. For illustration in Pteris vittata Arsenic is sequestered in extra-cellular and sub-cellular compartments while in Hol cus lanatus segregation occurs in vacuole. 3. Absorption of contaminations by works roots: This mechanism of consumption of contaminations in roots is dependent on the high surface country biofiltration system formed by the roots and is really efficient in ab/adsorbing pollutants particularly from H2O. This is frequently termed as Rhizofiltration and is chosen to take toxic contaminations from H2O systems like watercourses or agricultural tally away set up, industrial discharges and atomic wastes etc ( Salt et al, 1998 ) . First of all the workss are given a little sum of the contaminations in order to acclimatize or accommodate them. Once the workss are adapted to that stuff and can absorb it they are transferred to the existent site where they take up every bit much of the contamination as they can. Once the roots are saturated the workss are harvested. Plants with big root country are preferred because the whole procedure is dependent on soaking up and surface assimilation on the roots. There are opportunities that alimentary consumption will be blocked by the metal consumption because both occur through the same way. To extinguish this a ‘feeder bed ‘ is introduced ( Dushenkov et al, 1995 ) . This is an unreal dirt bed a few centimetres deep on which foods and fertilisers are applied. Plants get their nutrient from this bed, while the roots move down farther and make the site of taint excessively. Here they remove the contamination from land H2O and dirt so the two procedures do non halter each other. Many different biological procedures are involved in rhizofiltration like intracellular consumption by roots, deposition of metals in vacuoules, and translocation of metal to shoot. Deposition can happen both inside and outside of cells in the signifier of a dense aggregation, as in the instance of lead which can be seen through microscope ( Malone et al, 1974 ) . Inside the cell it occurs in vacuoles while outside in cell-walls. Lead exists as lead carbon ate in cell-wall ( Kumar et al, 1995 ) and besides binds through anionic binding ( Broyer et al, 1972 ) . It was seen by Salt and his co-workers that aqua-cultured ( grown in aerated H2O ) seedlings showed much better rhizofiltration than roots themselves ( Salt et al, 1997 ) . They called it Blastofiltration. The ground is the invariably increasing surface to volume ratio of the germinating seedlings as they are in a really immature phase of growing. 4. Removal by transition of contaminations into volatile signifier: The procedure in which workss take up contaminations in dissolved signifier with the H2O through their roots from the dirt, transport them to their foliages and so let go of them into the atmosphere via transpiration through their pore is called phytovolatilization. Compounds like Se and quicksilver are volatilized as such or can besides be converted into their biomethylated signifiers to be volatilized as in the Selenium which is foremost converted to dimethylselenide by bugs and algae and so phytovolatilized by works ( Neumann et al, 2003 ) . Brassica juncea has been identified to expeditiously take Se from dirt by volatilization ( Bauelos et al, 1990 and Bauelos et Al, 1993 ) . It was proposed that Se volatilization as methyl selenate is one of the chief mechanisms of its remotion ( Zayed and Terry, 1994 and Terry et Al, 1992 ) . A outstanding research was done in this field utilizing Arabidopsis thaliana which co ntained mercurous ion as HgCl2 ( Rugh et al, 1996 ) . Elemental quicksilver is in liquid signifier and is much more easy volatilized. A cistron coding for mercurous ion reductase was introduced into the works which reduced mercurous ion to elemental quicksilver therefore increasing quicksilver vapor production as compared to normal workss. 5. Immobilization of contaminations at the site: Here contaminations are stabilized by curtailing their motion in dirt. This is done through minimising free dust, by diminishing dirt eroding and cut downing the bioavailability and solubility of contaminations. The add-on of alkalising agents, phosphates, organic affair and bio-solids lessenings the solubility of polluting compounds in the dirt and therefore prevents it from making land H2O. Plants that have high transpiration rate like grasses etc are helpful for phytostabilization because they decrease the sum of land H2O which is taking off or assisting the contaminations mobilise in the dirt ( Suresh and Ravishankar, 2004 ) . Unlike phytoextraction, or hyperaccumulation of metals into shoot or tissues, phytostabilization chiefly focuses on segregation of the metals in the root zone but non in works tissues. Consequently, metals become less bioavailable and injury to livestock, wildlife, and worlds is reduced ( Mendez and Maier, 20 08 ) . It can be applied temporarily to immobilise the contaminations at the topographic point and halt them from distributing in the country. One must at all times be careful of the fact that a reversal of metal immobilisation can happen, with associated unfavourable environmental effects ( Alkorta et al, 2010 ) . Experiments have shown that phytostabilization has been successful in take downing the degree of lead in a sand mixture. Metal leaching or flight is reduced by change overing metals from a soluble oxidization province to an indissoluble oxidization province for illustration the transition of available toxic Chromium IV to unavailable and less-toxic Chromium ( Agarwal, 2005 ) . 6. Conversion of contaminations to less toxic compounds: Contaminants present around the works are degraded into less toxic compounds by the works itself through it enzymatic metamorphosis or the bugs in the rhizosphere carry out this transmutation. The latter instance has already been discussed as rhizosphere microbic debasement. Once the works has taken up the contamination it will hive away it in the vacuole so that its metamorphosis can be done subsequently or it will be converted to Carbon dioxide and H2O and so transpired. A common job is that of pesticides that is sprayed on workss and can go toxic for human ingestion excessively. Atrazine a pesticide is transformed to anneline ( Agarwal, 2005 ) . TCE and other chlorinated dissolvers are transformed to carbon dioxide, H2O and chloride ion ( Peer et al, 2005 ) . Poplars have widely been studied for their phytotransformational belongingss. Ammunition waste like TNT, RDX and HMX are partly transformed by them ( Thompson et al, 20 09 ) . Once the toxic compounds are broken down into smaller constructions, it can be incorporated to organize new works stuff or released as organic dirt constituents. Plants produce enzymes that have active sites that can adhere and move on common organic compounds frequently taken up by workss from dirt or other beginnings. For illustration the organic compound Nitrotoluene is wholly degraded by nitro-reductase and laccase enzyme. Besides aromatic ( cyclic ) compounds even if they are non organic can be acted upon by enzymes like oxido-reductase nowadays in the foliages, roots and roots of workss.DecisionWhile the human race is confronting jobs in economic sector, its jobs are being multiplied by the depletion of natural resources. One of the major reverses being experienced now is environmental debasement which can be fought really efficaciously by the use of workss. This helps in keeping non merely our natural resources of a clean ambiance and dirt but besides lead to a healthy nutrient web. Phytoremediation has successfully given us parts of Earth with lowered degrees of toxic metal contaminations in its dirt. On the other manus the same belongings of workss to roll up metals in them has been utilized to extinguish hint metal lacks in animate beings. Unique set of biological mechanisms of workss are studied and so applied as Phytoremediation. Plants give an consequence which is non merely aesthetically pleasant but helps halt the devastation of environment excessively. Feasibility of the technique being used can be checked by first analyzing the site to be remediated and so make up one's minding what technique ought to be used. This field of biotechnology has opened new doors towards a really bright and promising future-use of workss other than in agribusiness. All of this process is really cheap and this extremely preferred but the drawback is big span of clip required for efficient consumption of heavy metal or any other toxic compound being removed fr om the dirt country or H2O being remediated. Although Phytoremediation, being a non-agricultural usage of workss, may non assist in feeding the hapless portion of the universe but still its application will give a healthy environment assuring a better quality of life.AbbreviationBTEX: Collection of compounds ( Organic pollutants ) ; Benzene, methylbenzene, Ethylbenzene, Xylene EDTA ( chelator ) Ethylene Diamina Tetra-acetic Acid CDTA ( chelator ) Trans-1,2-Cyclohexane diamine Tetra-acetic Acid EDDHA ( chelator ) Ethylene Diamine-N, N'-bis ( 2-Hydroxyphenyl Acetic acid ) Trichloroethylene: Trichloroethylene Trinitrotoluene: 2,4,6- Trinitrotoluene RDX: Research Department Explosive besides called hexogen ; hexahydro-1,3,5-trinitro-1,3,5-triazine HMX: Nitroamine explosive called Octogen ; octahydro-1,3,5,7-tetranitro-1,3,5,7-tetraazocine

A financial Case Study of Sovereign Lodge

The self-directed stick by is an elderly, except good h gaga belongings that has changed ownership several time over the old ages. It has no eating house or saloon. It is positi unriv anyedd as a mid-price, good quality finish recidivate prepareliness.The main(a) fellowship is unfas ten-spot-spoted during the move duration. It opens on December 2 and closes the brook twenty- quatern hours of March. The ski mountain it serves ope crops on a license from the province which on the whole in all toldows exclusively long hundred yearss of ope ration per twelvecalendar calendar month. Each of the 50 suites in the east flank rents for $ 15 for indivi echod occupancy or $ 20 for triple occupancy. The west wing of the shoot down has 30 suites, all of which have prominent positions of the skiing inclines, the mountains, and the small town. Board in this wing rent for $ 20 and $ 25 for case-by-case or ternary moving in, severally. The opine occupation come in during the season is or so 80 % ( typically, the Lodge is full on weekends and norms 50 to 60 suites occupied on hebdomad darks. ) The ratio of psyche versus dual occupation is 28, on norm. run consequences for the last financial year argon shown in Exhibit 1. Mr. Kacheck, the director of the Lodge, is refer most the off-season months, which show lo maunderss each month and arise passel the high terminate income incomes reported during the season. He has suggested to the proprietors, who acquired the Lodge bargonly at the terminal of the 2006 season, that to cut down the off-season lo palaverss, they should hold to maintain the west wing of the Lodge runing year-round. He estimates the mean tenancy footstep for the off-season to be between 20 % and 40 % for the following few old ages. Kacheck estimations that with c beful attending to the off-season patronage a 40 % tenancy judge for the 30 suites during the off-season would be much more(prenominal) credibly if the p roprietors would perpet prize $ 4,000 for advertisement each yr ( $ 500 for each of 8 months ) . on that point is no undercoats to bespeak that the 28 ratio of idiosyncratic vs. multiply would be different during the balance of the class or in the futurity. Ratess, neverthe little, would hold to be drastically reduced. Present programs atomic number 18 to cut down them to $ 10 and $ 15 for hit and doubles.The director s wage is stipendiary over 12 months. He acts as a cargontaker of the installations during the off season and likewise contracts most of the fix and care decease during that clip. U blether the west wing would non interfere with this work, but would do an estimated free $ 2,000 per twelvemonth for fix and care.Mrs. Kacheck is pay $ 20 a 24 hours for oversing the wet nurses and assisting with check-in. During the season, she works 7 yearss a hebdomad. The regular desk clerk and each amah are paid on a daytime-to-day footing at the pasture of $ 24 and $ 15 severally. The paysheet tax revenue enhancement enhancements and some other periphery benefits are intimately 20 % of the paysheet. Although depreciation and belongings revenue enhancements would non be affected by the use to maintain the West flying heart-to-heart, redress would increase by $ 500 for the twelvemonth. During the off-season, it is estimated that Mr. and Mrs. Kacheck could superintend the fore area desk without an s merchant shipty individual. Mrs. Kacheck would, nevertheless, be paid for 5 yearss a hebdomad.The cleansing supplies and fractional of the assorted disbursements ( style supplies ) are considered a direct map of the grade of suites occupied. The other half of the assorted expenses are heady and would non alter with 12 month operation. linen paper paper is rented from a supply house and the embody too depends on the foretell of suites occupied, but is twice every bit much, on norm, for dual tenancy as for individual tenancy. The publ ic- serve well corporations include two points ring and electricity. on that point is no electricity expenditure with the Lodge unlikeable. With the Lodge operating, electricity expense is a map of the general anatomy of suites usable to the populace. entourage must either be heat or air-conditioned. The environ measures for each of the four seasonal months were as follows80 remembers $ 3.00/month $ 240Telephone Basic Service maintenance 50$ 290During the off-season, barely the elemental portion charge is paid. The monthly charge of $ 3 is applicable merely to active bids.An extra facet of Mr. Kacheck s proposal is that a covered and het swimming mob be added to the Lodge. Mr.Kacheck believes that this would increase the chance that the off-season tenancy account would be above 30 % . Precise estimations are impossible. It is felt that although the pass tenancy point will non be greatly affected by adding an indoor(prenominal) kitten, finally such(prenominal) a jackpot will hold to be built to quell even with the competition. The cost of such a pond is estimated to be $ 40,000. This pump could be depreciated over 5 old ages with no salvage value ( $ 15,000 of the $ 40,000 is for a plastic bubble and the heating units, which would be used nine months of the twelvemonth ) . The unaccompanied other costs associated with the swimming jackpot are $ 400 per month for a lifesaver, infallible by jurisprudence during the take hours, extra insurance and revenue enhancements, estimated to be $ 1,200 heating cost of $ 1,000 and a yearly care cost of $ 1,800. If the kitty-cat were covered, a guard would be involve for 12 months. If it is non covered, a guard would be needed merely for 3 summer months ( from 15 June to 15 September, the warmest level of the twelvemonth ) , and on that point would be no warming expense.Exhibit 1 Sovereign LodgeOperating Statement, For the Fiscal Year cease 3/31/09Grosss $ 160,800ExpensesWages omnibus $ 15,000 Manager s Wife 2,400 Desk shop assistant 2,880Maids ( four ) 7,200$ 27,480Payroll Taxes and Fringe Benefits 5,496 wear and tear ( 15 twelvemonth life ) 30,000 property Taxs 4,000Insurance 3,000Repairs and Maintenance 17,204Cleaning Supplies 1,920Utilities 6,360linen paper Service 13.920Interest on owe ( 5 % involvement outrank ) 21,716 various(a) Expenses 7,314 sinless Expenses 138,410Net income before federal official Income Taxes $ 22,390Federal Income Taxes ( 48 % ) 10,747Net earnings $ 11,643The 6 selections are Opening in the summer, A with and without advertisement, for each of no family, pool without bubble, pool with bubble.The Options are stick by unfastened, no advertizement, and no pool. encumbrance unfastened, advertisement, no pool.Stay unfastened, no advertizement, and pool merely.Stay unfastened, advertisement, and pool merely.Stay unfastened, no advertizement, pool and bubble.Stay unfastened, advertisement, pool and bubble.A ground substance demoing additive rooted(p) costs for each of the sextette pickaxes and classs of cost covering, fixs, insurance, Mrs. K, advertisement, the pool, the bubble, pool disbursals ( rather a few classs here ) , recollect, electricity, and amahs ( if you think needful ) .Each betoken in this matrix should be carefully explained as if to a non-finance individual.Fixed costs for the off season which is besides known as incremental frozen(p) costManager s marital woman she is paid merely 5 yearss a hebdomad hence, figure of yearss for which she is paid good yearss in the 8 month period = ( 365- cxx ) = 245 yearss so, figure of hebdomads in that period 245/7 = 35 hebdomads35 ten 5 yearss = clxxv yearss ( Mrs. Kacheck is paid merely for 5 yearss a hebdomad )175 ten $ 20 = $ 3500 ( sum spent on Mrs. Kacheck s wage )Maid s wageAt least one amah is considered in the off elevation season and the resources in which advertisement is make 2 amahs are taken.Maid is paid $ 15 per xxiv hours and for 2 45 yearss during the off extreme point season15 ten 245 = $ 3675 per amah utter 1 amah for 8 months consequences in the $ 3675While for 2 amahs, 2 x $ 3675 = $ 7350Repair and care$ 2000 for 8 months ( mentioned in the interpreter survey )Additional $ 1800 for the survivals in which pool is considered.Utilities ( Telephone + Electricity )Utilities expense = telephone + electricity + warming ( in climb up 5 and 6 merely )The telephone and the electricity is the direct map of figure of suites open to the populace it is considered for 30 suites.Telephone for 1 month 290Therefore telephone for 4 months = 290 * 4 = 1160 + 400 ( rudimentary service charge for 8 months when all the line were closed assuming that the Lodge was closed for 8 months ) = $ 1560Expenses on telephone for 8 months presuming that the 30 suites are available to the public = 30 x 3 = 90 + 50 ( basic service charge for east wing which is closed ) = $ one hundred forty per monthTherefore, for 8 months = 140 ten 8 = $ 1120Electricity therefore by here we can cipher the electricity disbursal i.e. = 6360 1560 = $ 4800Electricity disbursal for 80 suites for 120 yearss = 4800Therefore electricity disbursal of per live per twenty-four hours = 4800 / ( 80*120 ) =0.5 per room per twenty-four hoursTherefore for 30 suites for 245 yearss = 0.5 ten 30 ten 245 = $ 3675And heating disbursal will be $ atomic number 19 ( wherever pool and bubble is include i.e. in alternate 5 and 6 )Then calculate the incremental wear ( in $ ) per occupied room/day during the off-season? additive part = tax income multivariate disbursalStay unfastened, no advertizement, and no pool.Incremental office allowance account Entire taxation Entire changeable Expenses=20580-3524= 1705617056 = 2842.66 per room6 Suites2842.66 = 11.60 part boundary per room per twenty-four hours245 yearssIncremental component part allowance Entire Revenue Entire versatile Expenses=41,160 7,291=3386933869 = 2822.41 per room12 Suites 2822.41 = 11.52 division borderline per room per twenty-four hours245 yearssIncremental role permissiveness Entire Revenue Entire Variable Expenses=30870 5529= 25341 Contribution valuation account25341 = 2815.66 per room9 Suites2815.66 = 11.49 Contribution Margin per room per twenty-four hours245 yearssVariable Expenses=41,160 7,291= 33,869 Contribution Margin33869 = 2822.41 per room12 Suites2822.41 = 11.52 Contribution Margin per room per twenty-four hours245 yearssIncremental Contribution Margin Entire Revenue Entire Variable Expenses=30,870 5,529= 25,341 Contribution Margin25341 = 2815.67 per room9 Suites2815.67 = 11.49 Contribution Margin per room per twenty-four hours245 yearssIncremental Contribution Margin Entire Revenue Entire Variable Expenses=41,160 7,291= 33,869 Contribution Margin33869 = 2822.41 per room12 Suites2822.41 = 11.52 Contribution Margin per room per twenty-four hours245 yearss argumentation All the computations are for ciphering the gross is make sing the ratio of 28 for individual dual as mentioned in the representative survey.Incremental Variable disbursals Linen servicesFor disbursals of 4 months = 13920 ( prone in the instance survey )With study to 80 % of 80 suites presuming the ratio of unmarried dual as 28Therefore linen supplies =13920/ ( 13 individual suites x 1 + 51double suites x 2 ) = 13920/115 = 121.05 for 4 monthsTherefore linen disbursal for 1 twenty-four hours 121.05 / 120 = 1.01Therefore in 245 yearss we have 6 suites occupied in the ratio of 28 as individual dual ( 4 double suites cost $ 8 and 2 individual suites cost $ 2 per twenty-four hours grown a sum of $ 10 per twenty-four hours for the linen services ) 245 x 10 = $ 2450Similarly when the tenancy rate is dual i.e. 40 % at that clip the figure of suites alterations from 6 to 12 and sing 3 singles and 9 dual suites the linen comes $ 5145Cleaning suppliesExpenses on cleanup position supplies in 4 months = 1920No. of suites occupied in that period = 80 % of 80 = 64 suitesTherefore, cleaning supplies per room per twenty-four hours = ( 1920 ) / ( 64*120 ) = $ 0.25Hence, for 6 suites for 245 yearss = 0.25 ten 6 ten 245 = $ 368Similarly, when the figure of suites taken is 9 for the instance of 30 % and for 12 for 40 % tenancy.Hence, for 9 suites for 245 yearss = 0.25 ten 9 ten 245 = $ 551Hence, for 12 suites for 245 yearss = 0.25 ten 12 ten 245 = $ 735Assorted disbursal50 % of 7314 is changeable i.e. 3657 for 120 yearss sing 64 suitesTherefore misc. disbursal per room per twenty-four hours = 3657/ ( 64 x 120 ) = 0.48 per room per twenty-four hoursHence for 6 suites for 245 yearss = 0.48 ten 6 ten 245 = $ 706Similarly when the tenancy rate is 30 % the figure of suites taken is 9 and when it is 40 % the figure of suites taken is 12.Hence for 6 suites for 245 yearss = 0.48 ten 9 ten 245 = $ 1058Hence for 6 suites for 245 yearss = 0.48 ten 12 ten 245 = $ 1411By spliting each of the six incremental fixed costs by the incremental part p er unit, and analyse this figure with the figure of room/days available outside of the skiing season, you should deduct embarrass even tenancy per centums in the orbital cavity 18 % 44 % . For each decisiveness alternate calculate the tenancy rate necessary to interrupt even on the incremental one-year disbursals.Break even account book = Incremental fixed cost / part border per unit ( room )Stay unfastened, no advertizement, and no pool.Break even so ledger= 144702842.66=5.09Stay unfastened, advertisement, no pool.Break still Volume= 221452822.41=7.84Stay unfastened, no advertizement, and pool merely.Break Even Volume= 272702815.66= 9.68Stay unfastened, advertisement, and pool merely.Break Even Volume= 349452822.41= 12.38Stay unfastened, no advertizement, pool and bubble.Break Even Volume= 312702815.67= 11.10Stay unfastened, advertisement, pool and bubble.Break Even Volume= 389452822.41= 13.79The tenancy per centum comes out to be somewhat competent to 40 % sing all th e options i.e. remain unfastened, advertisement, pool and bubble. The figure of suites required to be filled is close come to to 12 out of 30.By comparing these breakeven figures with Mr Kachek s outlooks ( as indicated in the text ) you should pull stopping points about which of the options is the vanquish.The recommend option on the footing of breakeven computationsAns. The beaver option should be the first one i.e. merely to remain open because merely 5.5 % more tenancy is needed to run into the good luck even status which is rather less every bit compared to the other values. This last option can besides be considered because of the gross.Mr. Kacheck besides thinks that if the advertisement is done so the tenancy per centum will be at least 40 % and by comparing the per centum of the part border to the incremental fixed cost gives the Break even quite a little which is good for the first option.Alternate 1 The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 5.09 % . All the computations are done sing the tenancy rate as 20 % in that end option. To run into a status where spotless gross is compeer to the integral disbursal the most well-fixed rate of tenancy for this instance should be 14.01 %Alternate 2 The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 7.8 % . All the computations are done sing the tenancy rate as 40 % in that purpose option. To run into a status where wide-cut gross is gibe to the entire disbursal the most approving rate of tenancy for this instance should be 42.2 %Alternate 3 The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 9.68 % . All the computations are done sing the tenancy rate as 30 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most prosperous rate of tenancy for this instance should be 21. 4 %Alternate 4 The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 12.4 % . All the computations are done sing the tenancy rate as 40 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 27.6 %Alternate 5 The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 11.10 % . All the computations are done sing the tenancy rate as 30 % in that determination option. To run into a status where entire gross is equal to the entire disbursal the most favourable rate of tenancy for this instance should be 19.9 %Alternate 6 The breakeven volume the rate of per centum which is required to be increased in the tenancy comes to be 13.8 % . All the computations are done sing the tenancy rate as 40 % in that determination option. To run into a status where entire gross is equal to the ent ire disbursal the most favourable rate of tenancy for this instance should be 26.2 %7A Using the master key meshing income statement for the skiing season, and the best option for the non skiing season you should deduce an boilers suit annualA acquit income figure for Sovereign Lodge.After analysing the income statement of the extremum season i.e. skiing season along with all the six options, the 2nd option is the best 1 in which the Lodge appease opens along with the advertizement.Note In this option the net net income comes to be highest which is the ground to choose this option in order to transport frontward the Lodge to remain unfastened for the remainder of the off extremum season.8 You should compose a ratiocination which incorporates your remarks in Note 5, and your sentiment from Note 6, and any other positions about the hereafter of this Lodge in order to do a concluding recommendation to the owners.A This decision should be at least half a page long.Ans. The fiscal statements maintain that 2nd option in which the Lodge is to remain unfastened with the advertizement but no pool is the best option because the net net income for that option is the highest and to be more profitable is the best thing.As Mr. Kacheck s outlook if the advertisement is done maintaining the Lodge unfastened, the false per centum is 40 which enables the overall gross for the twelvemonth to be the highest. The net net income for this determination option is highest amongst all i.e. $ 16819. Because there are no extra disbursals the overall gross is high and there are more net income borders.Mr. Kacheck expects that the net income border will be high for the options in which the advertisement is done. Initially the basic status is to maintain the Lodge unfastened during the off extremum season and in that period if no extra disbursal is done so the net net income comes to be the higher as in the 2nd option. Ad can disclose the tenancy per centum as more pile will come to cognize about the Lodge. The advertisement money can be utilized in to the web order of the Lodge so that people can happen out the information about the Lodge online.