Essay on Book Report for Rifleman Dodd - 956 Words

1 BOOK REPORT Name: Smith, Stephen Grade: LCpl Date: Section: . Book Title: Rifleman Dodd Author: C.S. Forester Why I chose this book: Originally this book was given to me by on of my combat instructors in Marine Combat Training(MCT). I wanted to read it but soon found it impossible due to certain time constraints. I lost the book during the transition from M.O.S. school to my current residence. Just recently, I obtained another copy of this book from a fellow Marine who currently works in the same shop. Give a brief description about this book: â€Å"Rifleman Dodd† is a novel written on the account of a certain British foot soldier of the â€Å"Ninety-Fifth Foot† named Matthew Dodd who encounters†¦show more content†¦While sabotaging the city he was able to sneak through its gates undetected and set fire to the bridges ropes. Tactical lessons learned from this book: A few of the tactical lessons I learned from rifleman Matthew Dodd include proper concealment, guerrilla warfare-like maneuvers, keeping a safe distance from enemy forces, absolute military bearing, and choosing your targets wisely, as well as, knowing when to fire at those targets. Furthermore, Dodd was very successful with remaining undetected at opportune moments, as well as, knowing exactly when to increase the distance from the enemy. What impressed me most was his ability to successfully communicate with allied forces who didnt necessarily speak his language. He used hand and arm signals to pantomime and gesture what it was he was trying to get across to his comrades. This trait would definitely fall under adaptability. Leadership lessons learned from this book: Dodd, as well as the French, possessed some good leadership skills which could easily be learned from. First of all, Dodd was capable of leading the Portuguese rebels when he was English-speaking and they knew only Portuguese. He used the correct body signals to instruct his fellow comrades besides the fact that they had such a huge language barrier. He was meticulous in his planning making, even when there was only a split second to decide. Dodd posted sentries even when his troops were in no

Irish Proverbs Free Essays

Studying proverbs from different cultures can help us understand the similarities and differences of other cultures compared to our own. The proverbs of some different cultures can be used to illustrate the differences between cultures. Whether called maxims, cliches, idioms, expressions or sayings, proverbs are small statements of general truths about people’s values and beliefs, which may be applied to common situations. We will write a custom essay sample on Irish Proverbs or any similar topic only for you Order Now Values like ambition, virtue, generosity, patience, etc, are addressed in sayings in almost every culture.Still each culture have proverbs that are unique to it. The saying, â€Å"If you want to know a people, know their proverbs†, illustrates this. From this we can decipher that when it comes to understanding a culture even better, knowing their proverbs are likely to be quite helpful, because most of these proverbs are generated from different aspects of that particular culture. For this paper, I have chosen to take a good look at some Irish proverbs and investigate a bit on each of them with the purpose of trying to find out as to what part of their culture have inspired each of the proverbs.Irish sayings and proverbs were based on the reality of the peoples lives, no more so than in any culture. Before going any further though, it is crucial to have a some idea on the Irish language itself. Irish (Gaeilge) is a Goidelic language, originating in Ireland and historically spoken by the Irish people. Irish is now spoken as a first language but only by a small minority of the Irish population but is also used as a second language by a larger and expanding minority. The first proverb, that will be discussed now, relate to Ireland ’s weather which is usually damp, cold and very windy. Thus, it can be understood as to why so many proverbs were inspired in relation to their chilly weather. One such proverb is, â€Å"Gaoth na scratai Bothair†, which can be translated to, â€Å"The wind of a thousand chills†. This basically means that Ireland’s weather is not only very windy but the wind itself is very cold. Very often the Irish way of saying things seem to be about animals and birds, but in reality they are actually an observation on human characteristics or nature. For example there are many Irish expressions that describe character traits.One such proverb is as follows, â€Å"Breeding will break out in the eyes of a cat†, which means, â€Å"The true nature of somebody’s character is revealed through their eyes†. Some of other examples include, â€Å"One beetle recognizes another† which means that ‘it takes one to know one’ , or, â€Å"As the old cock crows the young cock learns† which means Ã¢â‚¬Ë œthe son always learns from the father’. The Irish people love to drink and enjoy themselves a lot. It has been a part of their culture for a very long time. Thus a lot of proverbs were developed over the years, that features the nature of their drinking.For example, the proverb â€Å"When the drink is in, the sense is out. â€Å", gives us an understanding of how much Irish people love to drink, because as the proverb suggests, once they start drinking they keep on drinking till they are senseless. Other examples related to drinking include, â€Å"When the drink was gone the fun was gone† shows how to the Irish having fun is directly proportional to their drinking habit, or â€Å"It is sweet to drink but bitter to pay for†, again indicates their love for drinking but they are usually not happy with the consequences of to much drinking, etc.When comes to work or job related issues, the Irish have derived many proverbs involving that too, since work is very important to them. For example, the proverb â€Å"A good start is half the work†, which means, when a person starts a job with great enthusiasm and actually starts it well, that person has a good chance of doing the full job well too. Some more examples include, â€Å"A bit of hard work never killed anyone,† which suggests how much the Irish believe in hard work, or, â€Å"A lazy man’s best day is tomorrow†, which is directed towards people who are least interested in work and who just love to be a procrastinator when it comes to any job.The Irish hate this kind of people. The last example that I will highlight in relation to Irish proverbs are proverbs that relate to death. One such example include, â€Å"Death is in front of an old person and at the young person’s back†, which means that when it comes to death it is more evident for an old person than for a young person. Some other related examples include, â€Å"When death comes it will not go away emptyâ € , meaning that nobody can escape death, or â€Å"Many a day we shall rest in clay†, meaning that some day we all have to face death and also accept the fact that then, after our death, we will be surrounded by clay in our graves.Thus, from all the above examples, we can now understand how proverbs can help us to have a general idea about any culture in terms of people’s values and beliefs, about certain topics, which include, virtue, work, people’s character traits, etc. Sharing these proverbs can be one way of learning about other cultures – their similarities and differences compared to our own. Through this sharing we can reinforce these similarities and differences of people everywhere. How to cite Irish Proverbs, Papers

Purchasing Management Click to Get Sample Report

Question: Write a report about the purchasing management. Answer: Introduction: The study shows the conceptualization of the various techniques used in purchasing management. The discussions of the report involves the process of selection of the suppliers and relative sourcing of the suppliers such as single, multiple, local and overseas sources. The study further shows the details of the purchasing costs involved in the project and implementation of information and communication technologies (ICT) for the purpose of managing activities related to purchasing operations. The study shows the justification of the order cycle of the customers and supplier selection criteria The organization selected for the purpose of study is Rolls-Royce Limited. The company is known for its elite class of British car models. The company later on started with the manufacturing of aero plane engines. The main operating areas of the company lies in civil defense, power systems and areas related to nuclear resources. Due to presence of wide variety of segments of the company, suppliers need to cope up with the variety of requirements of the company. The supply chain division of Rolls-Royce buys various commodities such as combustion and casings, compressors, turbines, corporate service and facilities management. The supplier of the company is based on the most potential individuals who engage themselves in fair trade policies along with transparent selection of the manufacturing parts. The company also engages in issuing notice to the suppliers regarding fair trade policies related to prevention of counterfeit parts into its products. The marine supply chain of the compan y is based on offshore supply service. Rolls-Royce is known for manufacturing one of a kind engine used in its Olympus and Concorde models. The primal competitor of the company is General Electric which is leading the market due to the cost effectiveness, efficiency and speed in their car models. Some of the other competitors of the company include UTC aerospace, Honeywell and Pratt Whitney. The goals and vision of the company is to provide the most advanced technological solutions in air as well as sea (The Rolls-Royce Story. 2016). Selection criteria of the suppliers According to Chai Ngai (2013), a company selects the suppliers based on the following criteria: Identification Process: This stage involves the preparing the list of potential suppliers. Performance assessment: The next stage followed by identification of the suppliers is based on the comparison of the available suppliers and selection of the potential supplier based on the information gathered. Approving the suppliers: This factor identifies the suppliers which are appropriate to take the orders. The sourcing of the eligible suppliers of the company is based on the nature of commodity which is being ordered as per requirement. Surveillance: The real time surveillance of the activities of the suppliers ensures improvement in the performance level. The rating system top select the suppliers is based on scorecard. An example of vendor scorecard and criteria for selection of the suppliers has been shown below as follows: Scorecard Dimension Explanation Weight A 100% B 75% C 50% D 25% F 0% Vendor Scores Costs/Pricing 30% 18% Terms of payment Vendor ranked based on terms of payment 15% B Pricing of products Comparing the pricing based on alternatives 10% 3.5% Less Than Average Average +/- 1.5% 3.5% More than Average 6% More Than Average 11% More Than Average C Pricing Metric Cost/Pricing 5% D Supply Chain 30% 17% Weighted Average Lead Time Duration from point of acceptance 15% D Response time of email for purchasing Time to respond to the emails 3% A Communication Quality - Purchasing Quality communication through mail 3% Clear Communication Moderate understanding of the responses Response difficult to understand A Flexibility Accommodation of additional business request 3% Ease of handling Special requests Moderate handling of special requests Special request not accepted C Late Orders Late purchase orders 6% 0 1+ A Quality 20% 10% QC Issues Definition of QC Issues Metric 10% A Quality Metric 2 Definition of Quality Metric 2 10% F Product Development 20% 17% PD Metric 1 PD Explanation 1 10% A PD Metric 2 PD Explanation 2 5% B PD Metric 3 PD Explanation 3 5% B Total 100% 62% Supplier Risk and implication on value The high risks are associated with the unique requirements of the products, irregular availability of the same are essential. The technology level of the supplier acts as a bottleneck to the company. The risk of storage of materials is also a matter of concern. According to Heese (2015), based on the variety of products of the company in several departments it will be most appropriate to select multiple sourcing of the suppliers. This form of sourcing is considered to be less risky and assures a continuous flow of the supply of required materials. This particular form of practice will ensure that multiple suppliers are dealt efficiently thereby avoiding the dependence on a single customer. Multiple sourcing also offers greater flexibility in terms of volume ordered for supply. As Rolls-Royce requires the products to be prepared for different segments, this form of sourcing ensures availability of core raw materials for the unique requirements. The new entrants in the supply market are given an opportunity with this particular form of sourcing (Dotoli Falagario 2012). Karljic Model The Kraljic matrix is a useful tool for making purchasing decision based on strategic positioning. The purchasing portfolio based on the Kraljic matrix is shown below as follows: Figure 1 Source: B.V. (2016) Purchasing goals and Internet communication technology The purchasing goals of Rolls-Royce are based on the best industry practice. The purchasing operations are worked together in global teams. The purchasing team ensures that the values are not compromising on the quality aspect. In order to effectively deliver the values, the company spends billions for the service and quality aspect. Rolls-Royce puts an augmented focus on the economic forces abiding the market before placing purchasing orders. The strategies are aimed to focus on a lean supply chain solution with significantly reducing the waste and adaptation of the most advanced technologies to stay cost competitive throughout the supply chain process (Purchasing, 2016). The process of communication at various levels of the purchasing decisions is driven by the Internet communication technology (ICT). The importance of ICT is due to three main factors. The first being it allows the companies to exchange important information with the trading partners in a foster and easier way than the traditional means of media. The second most important aspect of ICT has been seen in the cost-effectiveness of electronically enabled communication techniques such as facts and electronic data interchange. The aforementioned technology also allows the company to customize the availability of information that is relevant to the specific trading partners. This allows the trading partners to obtain the most relevant knowledge on the computer systems (Prajogo Olhager 2012). The Internet communication model to facilitate the purchasing performance has been shown below as follows: Figure 2: Internet Communication Model (Source: Bascand, 2013) According to Wisner Leong (2015), the use of Internet communications technology for the purpose of effective supply-chain management in Rolls-Royce the participants involved in the purchasing decision can effectively communicate about the orders. It is considered as more convenient, cheaper and the trading partners can shared the real-time information without mentioning about specific time, date and type of information shared between them. The use of Internet communications technology in Rolls-Royce important integrated the various supply chain activities through enterprise resource planning, customer relationship manager and supply relationship model (Sharif et al., 2013). As discussed by Prajogo Olhager (2012), the enterprise resource planning refers to the amalgamation of the various departments of the supply chain such as procurement of raw materials, purchasing, planning and vendor sourcing. With ICT the aforementioned activities becomes not only easier to implement but also monitor the same. Hence managing of resources, operations, logistics and customers requires immediate access to data and information that only information technology can offer. Supply-chain of Rolls-Royce needs to meet the challenges of the present and future. Some of the important aspects of supply-chain decisions influence the sustainability, consumer safety, and supply chain security, legal and ethical behaviors. These are not only expected or demanded by consumers and the government worldwide, these are the factors which can only be effectively managed, monitored and realized through effective use of Internet communication technology. Even at the lowest levels of Rolls-Roy ce the individual supply-chain managers are tested for measuring performance, improving supply chain visibility and managing relationships with the vendors are dependent on the information technology. Therefore it is crucial for the company to maintain a healthy relationship with the information technology department of Rolls-Royce for making the supply-chain more responsive globally. The most important aspect of the Internet communication technology is related to the fact that ensures the company to make the fastest purchasing decisions (Fitzsimmons Fitzsimmons 2013). Cost analysis Total cost ownership Cost analysis of the company is done with various cost management tools. Total cost ownership (TCO) is one such concept which can identify the several costs related issues. This allows the company to know about the requirements of the cost involved in the supply chain activities. This approach of costing not only considers the purchasing price but it also includes cost related inbound transportation, follow-up, administrative expenses and expediting. it also takes into consideration cost related to inspection and testing of the raw materials before it arrives for assembling. Several other factors such as downtime, storage, warranty, customer returns and service cost is also estimated in this particular approach. The main objective of the total cost of ownership is not only to compare the prices but it also determines areas to minimize the cost and lowering the cost of each cost element as much as possible (Monczka et al., 2015). According to this model the total cost of ownership is only a part associated procuring a service. The major focus of this approach is to identify those costs, which directly affect the decision-making process in the supply-chain activities. Hence, this particular model is applicable to highlight the cost reduction opportunities and improve the evaluation and selection criteria of the suppliers (Al-Alawi Bradley, 2013). Activity-based costing This particular costing system is most appropriate for meeting the costing requirements of the diversified segments existing in Rolls-Royce. The traditional approach of cost accounting ideally considers only the direct costs, which are associated to the actual expenditures. Activity-based costing method identifies the cost drivers for the various indirect costs and tries to translate them into direct costs. The main challenge of this approach lies in identification of the various indirect costs and putting them into cost activity pool of the cost drivers. The manufacturing costs of the company are segregated costs, which respond to the changes in unit level activities i.e. changes based on the quantity produced. It also comprises of the batch level activities which are directly related to total number of batches of the units produced. Lastly the manufacturing overhead takes into account the product level activities, which proved to be beneficial for all the units of the equipments (S chulze Ewering, 2012). The models of activity-based costing based on the transformation process of the various indirect costs are shown below as follows: Figure 3: Activity Based Costing (Source: Activity Based Costing Knowledge Beyond, 2016) Activity-based costing can be beneficial for facilitating a better marketing mix, accurate prediction of costs, tracks the requirement based on the changes in quantity produced, changes in cost due to organizational structure and identifying the cost activities of the different work processes. This particular method of costing is often useful to know the reason behind poor financial performance of an organization (Mansor et al. 2012). Conclusion The purchasing activity discussed in this report has a critical role for achieving a sustainable future for Rolls-Royce limited. The ease of procurement and selection of suppliers will ensure that the organization is able to achieve the best manufacturing process in the car making industry. Due to the variety in the services and strategic considerations multiple sourcing is best suited to meet the procurement goals. From the various findings of this can be stated that the sourcing criteria of the company gives a major focus on the quality of the parts used in its manufacturing process. Internet communication and technology can further enhance the decision-making process the purchasing operations. The advent of advanced technologies such as RFID tags and GPS tracking system ensures a real-time communication with the suppliers and electronically monitor the enterprise resources. The cost analysis section of the report considers two major costing tools. The total cost of ownership appro ach is not only useful track the opportunities for cost reduction but also aids the selection criteria of the suppliers. The activity-based costing ensures the appropriate translation of the indirect expenses of the various supply chain costs thereby providing a fair cost analysis. Reference list Activity Based Costing | Knowledge Beyond. (2016). Knowledge Beyond. Retrieved 11 June 2016, Al-Alawi, B. M., Bradley, T. H. (2013). Total cost of ownership, payback, and consumer preference modeling of plug-in hybrid electric vehicles. Applied Energy, 103, 488-506. Bascand, G. (2013). Household use of information and communication technology: 2012. B.V. (2016). Kraljic Model - Knowledge Center. 12manage.com. Retrieved 11 June 2016, Chai, J., Liu, J. N., Ngai, E. W. (2013). Application of decision-making techniques in supplier selection: A systematic review of literature. Expert Systems with Applications, 40(10), 3872-3885. Dotoli, M., Falagario, M. (2012). A hierarchical model for optimal supplier selection in multiple sourcing contexts. International Journal of Production Research, 50(11), 2953-2967. Fitzsimmons, J., Fitzsimmons, M. (2013). Service management: Operations, strategy, information technology. McGraw-Hill Higher Education. Heese, H. S. (2015). Single versus multiple sourcing and the evolution of bargaining positions. Omega, 54, 125-133. Mansor, N. N. A., Tayles, M., Pike, R. (2012). Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) Perspective. International Journal of Management, 29(1), 19. Monczka, R., Handfield, R., Giunipero, L., Patterson, J. (2015). Purchasing and supply chain management. Cengage Learning. Prajogo, D., Olhager, J. (2012). Supply chain integration and performance: The effects of long-term relationships, information technology and sharing, and logistics integration. International Journal of Production Economics, 135(1), 514-522. Prajogo, D., Olhager, J. (2012). Supply chain integration and performance: The effects of long-term relationships, information technology and sharing, and logistics integration. International Journal of Production Economics, 135(1), 514-522. Purchasing. (2016). Rolls-royce.com. Retrieved 10 June 2016, Schulze, M., Seuring, S., Ewering, C. (2012). Applying activity-based costing in a supply chain environment. International Journal of Production Economics, 135(2), 716-725. Sharif, A. M., Alshawi, S., Kamal, M. M., Eldabi, T., Mazhar, A. (2013). Exploring the role of supplier relationship management for sustainable operations: an OR perspective. Journal of the Operational Research Society, 65(6), 963-978. The Rolls-Royce Story. (2016). Rolls-roycemotorcars.com. Retrieved 10 June 2016, Wisner, J., Tan, K. C., Leong, G. (2015). Principles of supply chain management: a balanced approach. Cengage Learning.

Should We Clone Essays - Cloning, Genetics, Biotechnology

Should We Clone Should We Clone Cloning is a scientific process that has miraculous potential to better humans and other species alike: however, the resounding negative repercussions far outweigh these potential benefits. Cloning is biologically defined as the construction of a special chromosome by somatic cell fusion, cytogenetic manipulation, or organelle introduction into cells by means of genetic microsurgery. (Funk & Wagnall?s, 1) This process has been completed successfully although the accuracy, precision, and consistency are lacking. Even isolated experimentation of cloning on living species is dangerous. Anytime the natural rhythms of human life are disrupted in such a momentous manner, disastrous outcomes are bound to unfold. Cloning is an extremely powerful tool that carries extreme burdens, and, in order to properly convey this message, it is necessary to explain the techniques, history, ethics, and reasons of cloning. Before continuing with processes or history, it is vital to understand two things: what cloning is and what is a clone. Cloning, in its simplest term, is the technique of producing a genetically identical duplicate of an organism. A clone is any descendant derived asexually form a single individual, as by cuttings, bulbs, fission, mitosis, or parthenogenesis reproduction. (Hoffman 78) There are clones that develop naturally everywhere you look. Bacteria, algae, unicellular organisms, fungi, invertebrates, and plants are all examples of clones. Even human beings clone in rare instances, in the form of what we call identical twins. The history of cloning stretches much farther back than most people think. The first attempts at cloning have been documented back to the beginning of this century. Adolph Edward Driesch was the first scientist to experiment with this process. He was able to divide the egg of a sea urchin by shaking it in a test tube, which separated the egg, turning it into two dwarf sea urchins. Though Dreisch was able to conduct a simple cloning, he was never able to explain his findings and eventually gave up and switched his area of study to philosophy. In 1952, Robert Briggs and Thomas J* King, who were scientists in Philadelphia, were the first to implant a nucleus into an egg cell, using the nuclei of Leopard Frogs? eggs. Unfortunately the procedure was unsuccessful, but in the early 1970?s Dr. John. Gurden successfully transferred the frog nuclei and was able to develop the frog?s eggs into tadpoles. Scientists announced in 1981 that they had transplanted mouse nuclei of embryos into mouse eggs: however, these findings were deemed fabricated after several other scientists tried and were unsuccessful. Other than the two findings described, few other experiments during this time period were successful, or even conducted. Most scientists of the late seventies and early eighties had determined cloning of embryonic mammal cells to be impossible. These views were drastically changed in 1984 when Dr. Steene Willadson reported successfully transferring nuclei from a sheep embryo to produce clones. Following this success, Dr. Willadson went on to successfully clone cow and monkey embryos in the same manner. Developing upon Dr. Willadson?s findings, in 1994 Dr. Neal First developed cows by nuclear transfer from much more developed embryos that had ever been previously used. His next historical feat was cloning and producing Megan and Morag, the first cloned sheep from embryo cells. Chances are, the first thought that enters an individuals mind when discussing cloning is Dolly, the sheep that made headlines all over the world in 1997. Obviously, this was not the first cloning to ever take place, but what was momentous about Dolly was that they had cloned a mammal from an adult cell. Dr. Ian Wilmut and Dr. Keith Campbell did this, both embryologists in Edinburgh, Scotland. The two were able to clone dolly by placing the mammary cell of a sheep into an egg, then transplanting the developed embryo of the egg into a ewe, which acted as a surrogate mother. Six months later, on July 4, Dolly was born weighing fourteen pounds and perfectly healthy. This single event has been the foundation of debates for the last two years on the practicality, dangers, and ethics of scientifically cloning living species. Having discussed the history and techniques of cloning, it is important to discover the uses cloning has on living species.

Change of Character in Macbeth

Macbeth 's character is You are Grammy, it is Cado, and it should be your promise (1.5.15-16). In Shakespeare's classic tragedy Macbeth, Mrs Macbeth is a powerful, dismal incendress who originally planned to kill King Duncan. On the other hand, her husband trembled with conscience and was afraid of the result. However, by the end of the game, the character was flipped. Macbeth became a stupid character and his wife was jealous of sorrow and despair. Macbeth 's character change Macbeth is the protagonist of William Shakespeare' s play Macbeth. Macbeth has undergone a drastic change throughout the game. He changed from good to evil. Various things will lead to these changes. At first, Macbeth was a nice person. Everything changed when he met three witches. When Macbeth first saw a witch, they would say two things to start the evil traces of Macbeth. All Mourning, Macbeth. Your Story, Turn of Cain! - Conscious human of Macbeth and Macbeth Macbeth has a free will, this free will is what we do between good and evil . Right to choose In Shakespeare 's play' Macbeth ', Macbeth and his wife planned to kill King Duncan so that they could become Scotland rulers. We understand that having the ability to advise conscience leads to our responsibility. These responsibilities can appear as guilt and happiness. What's more interesting than this process is that Shakespeare shows us how Macbeth's personality has changed. Shakespeare used killing as a barometer to explain these changes. Macbeth 's Scotland and Norway fought before the script started. In this war, Macbeth is a hero praised in his courage and strength: but everything is too weak; despised wealth for brave Macbeth (he ought to get this name), he is It is the same as swinging steel smoking. Macbeth understood all her mistakes and its effects. He wants to end his life. Because he does not want to harm another person or his conscience further. When Macbeth was on the verge of losing power, the audience seemed miserable , reflecting what he was longing for, but never accepted fate. In order to evoke sympathy, Shakespeare revealed the inner goodness of Macbeth by providing a transition of honor.

BUDGETING Coursework Example | Topics and Well Written Essays - 750 words

BUDGETING - Coursework Example Business planning, being one of the internal processes, can be made more successful if the business prevents any implications and problems in its projects and practices its being planning about. Budgeting helps these processes in the most effective way by managing the cash flow and helps you to decide when to invest in which project you have planned at the right time which will produce the best results. All during the business planning, a budget plans helps to control the finances, gives you assurance whether you can fulfill your ongoing commitments or not, helps you to decide the best financial decision which fulfills your objectives and last but not the least, it helps to plan and gives you estimation regarding the money you can spend on your future expansionary plans. Budgeting should not be mixed with the forecasting because unlike a forecast, budgeting is a ‘planned’ outcome which the business thrives to get to its achievement (Peterson and Fabozzi, 2002). When it c omes to business planning, it also includes one of the most technical business tasks which is decision making. Budgeting improves this decision making process because it gives you a clear cut idea that which plan is practical and which can be fulfilled with the finance in hand. With the help of effective budgeting skill, a business can never run out of cash or even some issues are detected in cash flow, they can be easily found out and fixed before time. This clearly gives a deep understanding about the relationship between budgeting and business planning (Peterson and Fabozzi, 2002). These two benefits the business if done effectively and efficiently together. Budgeting being the provider of control and accountability over the finances and revenues of the business, aid business planning and make it successful. The reasons behind a planning are fulfilled with the help of making a budget but it never helps the most when it comes to business control. This is an entirely different thin g and cannot be related with budgeting. The above explanation illustrates how budgeting can be a great help in planning and it’s actually doesn’t play any vital role in business control. With the help of Capital budgeting, evaluation of investment proposals can be done easily in the best possible way. Such type of budgeting actually helps a business to decide which proposal should be ranked first so that it can be undertaken and investment can be made on it. For any investment, a business needs a proper financial plan because it will be business’s finances and capital returns which will be invested and benefits in the future will be gained and as budgeting is a part of financial planning, so without it, an investment proposal cannot be evaluated (Wildavsky, 1996). When it comes to evaluation, the first thing to do is to come up with all the possible strengths and weaknesses of a specific proposal, and when it comes to investment, business has to be really carefu l and should dream of only fulfilling those proposals which can be undertaken and comes in the boundary of business’s finances. In capital budgeting, the speed of evaluation process gets geared up as by using this method; those proposals are top ranked which include no real choice for example replacing a leaking sewer line with an updated one, as this one will remove any

The Impact of Skiing and Tourism on Mountain Environments Essay

The Impact of Skiing and Tourism on Mountain Environments - Essay Example According to ecologists, the enormous increase in skiing since the 1970s has had several effects on mountain water levels of lakes as well as streams; harmed mountain wildlife by the destruction of surroundings, noise and contamination as well as disturbing yearly weather conditions. Winter is a significant source of earnings and the activities such as skiing; snowboarding, hiking and ice climbing rely greatly on snow. Nonetheless, very few people ever actually stop to think about the impact the activity on the mountain as well as its eco-system. For instance, â€Å"orange peel requires more or less two years to break down, butts of cigarette will stay on the hillside for more or less 5 years before the atmosphere breaks them down, when skiing through trees, and one can harm them by knocking off branches as well as killing little shoots beneath† (ETUP, pp. 65-77, 2000). ...h 22' condition as the number of people visiting the resort rises, which in response, generates pressure to develop transport connections to these places and thus, the cycle goes on. The indirect cost of the rise in human wealth and delight is to the detriments of the mountain and its associated environmental situations. Mountains are very receptive to severe alterations that human beings are presently inflicting on them. The recurring harm, as well as environmental changes that people impose on the mountains, is hard to repair. It will not take a year or two for things to get back to normal (Beniston, pp. 46-57, 1994). Human created environmental harm, which results in unpredictable climate changing patterns, with forecasts together with more rain as well as melting glaciers that will result in attrition and overflows on large scale. Poor snow records, diminishing glaciers and unusual weather patterns are few of the implications of these alterations for the alpine in recent years (Clifford, p. 33, 2003) High temperatures noticed in the summer of 2002 caused a few of the European glaci ers to move away by more or less 10 percent creating doubt between some weather experts that in fifty years glaciers could possibly melt away. Since stress rises on the ski businesses to construct higher into the mountains to get to snow consistent regions, receptive high mountainous surroundings influenced eventually. The rise in universal temperatures will have a severe implication for a lot of ski resorts situated at lower altitudes. It is not just as easy as going higher to acquire extra snow.

Health vs Happiness Essay Example for Free

Health vs Happiness Essay Picture this: you are hungry, busy, and don’t really feel like cooking or cleaning. So you dash to the nearest fast food joint and order a fat, juicy burger with some fries and a soda to wash it down. Once in a while this may be okay, but if you find yourself taking this easy way out more than once a week, there may be consequences. The American Heart Association states that diets high in salt, cholesterol, sugar and fat can take away from other essential nutrient levels. This may lead to heart problems or obesity. Practicing little or no physical activity can lead to further health complications. Is it a waste of time to watch what you eat or how you exercise? Maybe not. Skipping those fast food meals and substituting with a sandwich made at home or packing leftovers for lunch takes no more time than pulling into the drive through. Getting up and walking around your office a few minutes each day is better than sitting at your desk all day. If you do choose tha fast food route, park your car and go inside to order. If you think life is too short to care about what you eat, think again. You may, in fact, be shortening your life by taking shortcuts. If you are a smoker, that makes it much shorter. Some people may feel that they are happier if they can eat what they want when they want it. But is being overweight, fatigued and lazy being happy? For me, it is not. I am not the perfect picture of health, but I do feel that being healthy is being happy. I did not watch what I was eating or how I was taking care of myself until I became pregnant. I started eating healthier, drinking more water, and feeling better. Feeling better physically made me happier. I am no longer pregnant and still plan on keeping the healthy habits I kept while pregnant. Keeping healthy habits also gives one more energy, which in turn may help with exercising. Eating healthy and exercising could reduce stress. Less stress equals more happiness. So does being healthy mean being happy? I say to each his own. If you are happy being obese and having health problems, then so be it. I, for one, am happy being healthy.

hollywood on trial :: essays papers

hollywood on trial The world is full of injustice. Of programs that want to accomplish the right things but get twisted by the people that run them. This essay will deal with the reasons and Birth of the Hays Commission, the ludicrous steps they took to add "morality" to the motion picture industry, and some other sensors of the time. All things said in this essay are true and taken from the Hays correspondence its self. It is a known fact that sex sells. It is used by advertisers to get us to by there product, and likewise it is used by producers and directors to get us to see their films. During he Depression, no one had enough money to buy dinner much less go see a movie. So, there was a increase in the sex that was on the screen to pull in people. Not that there was any rules or guidelines of the studios to follow. It was just they didn't care. There was a outcry by the catholic church and in April, 1934 a committee of bishops were set up named The Legion of Decency. These Bishops would tell all the priests, and they in turn would in turn tell the parishioners what movies were proper to see and what was not. This thought scared the Hollywood studios. A boycott of that size in the middle of a depression would crush them. The heads of all the major studios got together to solve this problem. They knew that they didn't want to lose the Catholics, and they didn't want government intervention. Their solution was to have a board to censor all the movies coming from the major studios (at that time it was legal for studios to own their own theaters so independent films weren't generally seen by the public at large). To head this committee was William Hays. "William Hays was a Republican politician from Indiana with the impatient look a mailman whose paycheck was being sent by mail. Actually he was the Postmaster General in one of the most corrupt administrations of the century, Warren G. Harding"(Gardner, xvii). Because of this, he had friends on high places in the movie industry. Even though his name was on the committee all he was responsible for was making the set of rules.

Digestive System Travel Guide

Anatomy Travel Bureau welcomes you to Your Digestive System! [pic] Kaitlynn Daseke-Collette Anatomy and Physiology The Digestive System This journey your about to experience may take up to several days. I hope you’ve packed well. We will be going through seas, acid rains, and dry, desert like conditions. So without wasting any more time let me give you a play by play of your vacation! First Stop Our first stop will be breakfast after you wake up on day one. You will be able to eat what ever your heart desires. Anything from a stack of pancakes to something completely unrelated to â€Å"breakfast†, like pizza.Choose wisely, you will be stuck with your breakfast for the rest of the tour! [pic] This is where I hand it over to your breakfast! Enjoy your trip! [pic] Hello there! I’m that stack of banana pancakes you devoured at breakfast this morning. Our real first stop on this journey through your digestive system is the mouth. The mouth is a pretty obvious place on the body. So when you put me in your mouth this morning I met up with some saliva and then I was chewed also known as masticated. Your cheeks and lips hold your food in your mouth while your teeth take care of the â€Å"masticating†.The tongue is what helps mix food and saliva together and it also initiates swallowing. The process of digestion has already begun believe it or not. This is the first step in breaking food down. Although this may sound a little gross it’s not just about breaking down food for digestion, we have tiny buds on our tongue which I’m sure you all know as TASTE BUDS! Taste buds are the â€Å"taste receptors† allowing you to taste the butter, banana, syrup and what ever else you put on me this morning before we began this journey!Before we get any further and you are unable to hear me let’s just go through all the technical stuff so we can actually enjoy the sites! Our second stop on this fascinating trip will be the Pharynx. Two passageways that are most commonly taken are the oropharynx and laryngopharynx. There is also the nasopharynx. Which when your body was under development we agreed to divide and it now currently belongs to the respiratory system, it’s kind of like their own private door. But not to worry, you’re not missing much! First we will go through the oropharynx which leads to the laryngopharynx which will lead us to the esophagus.You might feel a little bit of a squish here and there from the muscle layers of the pharynx walls. They contract to help propel us to the esophagus, this is also called peristalsis. The Esophagus This is also known as the gullet. It runs most hours of the day from the pharynx through the diaphragm to the stomach (it’s about 10 inches/25 cm long). Before we get any further I should probably let you in on this one thing. The walls of the alimentary canal organs (esophagus to large intestine) are made up of basically the same types of tissue layers. The first would be mucosa, it’s the innermost layer. It’s a moist membrane that lines the cavity (lumen). Mucosa has surface epithelium, a small amount of connective tissue and a bit of smooth muscle. †¢ Second we have submucosa which as you might be able to guess is found beneath the mucosa. It’s basically a connective tissue that contains blood vessels, nerve endings, lymphnodules and lymphatic vessels. †¢ There’s a muscle layer made up of an inner, circular layer and an outer longitudinal layer of basically just smooth muscle cells, this is called the muscularis externa. Serosa is the outermost layer of the wall. This is a single layer of flat serous fluid that produces cells. Visceral Peritoneum makes slippery parietal peritoneum. Parietal peritoneum lines the abdominopelvic cavity by mesentery (way of a membrane extension). The walls also contain important â€Å"intrinsic nerve plexus†, I know your thinking you don’t k now what that is, to be honest neither am I. But I think it might be kind of important to know that there is two, the submucosal nerve and the myentreric nerve plexus. They’re actually a part of the autonomic nervous system.There just there to regulate the mobility and secretory activity of GI (Gastrointestinal) tract organs. [pic] Alright, third stop. The stomach. It is located on the left side of the abdominal cavity. Here we will be hidden by the liver and diaphragm. There are a few places around the stomach you might want to stop and see. The first is the cardiac region, as you might guess it was named this due to its position near the heart. It surrounds the cardioesophageal sphincter which is where we will have entered the stomach. The fundus is the expanded part, very roomy, you should probably stretch your legs here, move around.It’s lateral to the cardiac region. The body then is the midportion and as it narrows it turns into the pyloric antrum. Then of course the funnel shaped pylorus which is the part that is continuous with the small intestine. Interesting Facts about the Stomach †¢ Approx. 10 inches †¢ Diameter depends on how much food its holding †¢ A full stomach can hold about 4 liters/1 gallon of food From the stomach we will enter the small intestine through the pyloric sphincter. This is the major digestive organ. It prepares usable food for the journey into the cells of the body.The small intestine is anywhere from 8 to 18 feet long in a living person. It’s kind of a tube made of muscle and it just extends from where we entered to the ileocecal valve. At the small intestine there are three places I recommend taking a peak at. †¢ Duodenum means â€Å"12 finger widths long†. †¢ Jejunum (â€Å"empty†) †¢ Ileum (â€Å"twisted intestine†) – this also joins the large intestine at the ileocecal valve. Most of your food digestion occurs in the small intestine and it is m ore than qualified to do so. The walls of the small intestine have three structures that help tremendously with absorption.These three are the microvilli, villi, and circular folds. The microvilli are tiny projections of the plasma membrane of the mucosa cells that make the cell surface look fuzzy. The villi are fingerlike projections; they have a velvety appearance and also feel soft. This is where a lot of the absorption occurs. There are also circular folds that are deep folds of mucosa and submucosa layers. ?Villi Believe it or not by the time you are done looking around these three sites and seeing the microvilli, villi and circular folds we will be on our way already through the ileocecal valve to the large intestine.So grab your stuff and let us go take a look see. The Large Intestine Though it’s larger in diameter it is shorter than the small intestine. The large intestine runs about 5 feet long. These 5 feet are from the ileocecal valve to the anus. The main function of the large intestine is to dry out the food residue that cannot be digested. It does this by absorbing water and eventually eliminates the residues from the body as feces. The large intestine is divided into 5 subdivisions. They are: 1. The Cecum, its saclike and the first part of the large intestine. 2.The Appendix, which hangs from the cecum, it’s very wormlike and sometimes because of its shape it can cause issues like appendicitis. This happens when the appendix becomes inflamed. 3. The colon which has several regions that takes you through the pelvis. 4. The rectum lies in the pelvis between the sigmoid colon and anus. 5. The anus, this is the part where feces exit the body. The anus is where our journey together will end. I hope you enjoy this journey through out the digestive system and come back to visit again real soon! [pic] Without any further explanation, please follow me through the pharynx†¦

Mythology the Past and Present Essay

Nike is the winged goddess of victory according to Greek mythology. She sat at the side of Zeus, the ruler of the Olympic pantheon, in Olympus. A mystical presence, symbolizing victorious encounters, Nike presided over history’s earliest battlefields. A Greek would say, â€Å"When we go to battle and win, we say it is Nike. † Synonymous with honored conquest, Nike is the twentieth century footwear that lifts the world’s greatest athletes to new levels of mastery and achievement. The Nike ‘swoosh’ embodies the spirit of the winged goddess who inspired the most courageous and chivalrous warriors at the dawn of civilization. In Greek mythology, Nike was a goddess who personified victory, also known as the Winged Goddess of Victory. The Roman equivalent was Victoria. Depending upon the time of various myths, she was described as the daughter of Pallas (Titan) and Styx (Water), and the sister of Kratos (Strength), Bia (Force), and Zelus (Zeal). Nike and her siblings were close companions of Zeus, the dominant deity of the Greek pantheon. According to classical (later) myth, Styx brought them to Zeus when the god was assembling allies for the Titan War against the older deities. Nike assumed the role of the divine charioteer, a role in which she often is portrayed in Classical Greek art. Nike flew around battlefields rewarding the victors with glory and fame. Nike is seen with wings in most statues and paintings. Most other winged deities in the Greek pantheon had shed their wings by Classical times. Nike is the goddess of strength, speed, and victory. Nike was a very close acquaintance of Athena, and is thought to have stood in Athena’s outstretched hand in the statue of Athena located in the Parthenon. Nike is one of the most commonly portrayed figures on Greek coins. Nike has a legacy that lives on today, not through the field of battle but through clothing, shoes, and apparel. Nike paints the perfect portrait of what the goddess set out to do, and that was to turn out victorious in the end no matter how grueling the battle may be. When people hear the word Mercury they might think of a nice care or even the planet. Hear I will explain the origin of this Greek god. Mercury was a messenger, and a god of trade, the son of Maia Maiestas and Jupiter in Roman mythology. His name is related to the Latin word merx (â€Å"merchandise†; compare merchant, commerce, etc. ), mercari (to trade), and merces (wages). In his earliest forms, he appears to have been related to the Etruscan deity Turms, but most of his characteristics and mythology were borrowed from the analogous Greek deity, Hermes. Latin writers rewrote Hermes’ myths and substituted his name with that of Mercury. However there are at least two myths that involve Mercury that are Roman in origin. In Virgil’s Aeneid, Mercury reminds Aeneas of his mission to found the city of Rome. In Ovid’s Fasti, Mercury is assigned to escort the nymph Larunda to the underworld. Mercury, however, fell in love with Larunda and made love to her on the way; this act has also been interpreted as a rape. Lara thereby became mother to two children, referred to as the Lares, invisible household gods. Mercury has influenced the name of many things in a variety of scientific fields, such as the planet Mercury, and the element mercury, which it was formally associated. The word mercurial is commonly used to refer to something or someone erratic, volatile or unstable, derived from Mercury’s swift flights from place to place. Zeus is probably one of the most well know mythological god out there. People may not know but he inspired a very interesting logo that we all know today as Gatorade. It works out good because Gatorade is often used in competition, and Zeus was a competitive and powerful god. In Greek mythology Zeus is the â€Å"Father of Gods and men†, according to Hesiod’s Theogony, who ruled the Olympians of Mount Olympus as a father ruled the family; he was the god of sky and thunder in Greek mythology. As Walter Burkert points out in his book, Greek Religion, â€Å"Even the gods who are not his natural children address him as Father, and all the gods rise in his presence. † For the Greeks, he was the King of the Gods, who oversaw the universe. As Pausanias observed, â€Å"That Zeus is king in heaven is a saying common to all men†. In Hesiod’s Theogony, Zeus assigns the various gods their roles. In the Homeric Hymns he is referred to as the chieftain of the gods. His symbols are the thunderbolt, eagle, bull, and oak. In addition to his Indo-European inheritance, the classical â€Å"cloud-gatherer† also derives certain iconographic traits from the cultures of the Ancient Near East, such as the scepter. Zeus is frequently depicted by Greek artists in one of two poses: standing, striding forward, with a thunderbolt leveled in his raised right hand, or seated in majesty. His Roman counterpart was Jupiter and his Etruscan counterpart Tinia. Zeus was the child of Cronus and Rhea, and the youngest of his siblings. In most traditions he was married to Hera, although, at the oracle of Dodona, his consort was Dione: according to the Iliad, he is the father of Aphrodite by Dione. He is known for his erotic escapades. These resulted in many godly and heroic offspring, including Athena, Apollo and Artemis, Hermes, Persephone (by Demeter), Dionysus, Perseus, Heracles, Helen, Minos, and the Muses (by Mnemosyne); by Hera, he is usually said to have fathered Ares, Hebe and Hephaestus.

election of 1844 essays

election of 1844 essays How often do you think about the origin of the alcoholic beverage youre drinking? I bet not too often. But after reading this report, Im sure youll think about the beginning of wine and other alcoholic drinks every time youre partying. Dionysus (Bacchus) was the Greek god of the vines, which is where wine comes from. The name Dionysus itself means he who gives wine. He is also the god of joy, fertility, and agriculture. He has a dual nature. On one hand, he brings joy and great ecstasy. On the other hand, he brings brutal, unthinking rage. These, reflecting both sides of wine nature. Dionysus is the son of Semele and Zues. He is the only god to have a mortal parent. Zues came to Semele one night only as a divine presence. She was so pleased to be the lover of a god, even though she did not know which one. Hera became enraged when she found out about the affair. She disguised herself as Zues and convinced Semele she would see her lover as he really was. When Zues returned to Semele, she made him promise to grant her one wish. He agreed to it and even swore on the Styx River. She then asked him to show her his true form. Zues was unhappy, knowing what would happen, but having sworn, he had no choice. He appeared in his true form, and Semele instantly turned to ashes. Zues managed to rescue Dionysus and stitch him into his thigh until he was ready to be born. This birth from Zues alone confirmed immortality upon him. After Dionysus was born Hera was still in a jealous rage and ordered the Titans to kill him. They followed her orders and ripped Dionysus t o pieces. However, Rhea brought him back to life, and Zues arranged for his protection. He did this by leaving him with the Nysaean nymphs, who nourished him through infancy and childhood. They were rewarded for their care by being placed among the stars. Once Dionysus had grown into manhood, he d ...

Introduction to Accounting and finance -- Economics, Finance and Assignment - 3

Introduction to Accounting and finance -- Economics, Finance and Management - Assignment Example They are very disturbed with months like September recording a high sales volume and November recording a low sales volume. This could prove to be an issue for the working capital in the long run and the concept of going concern. (Fields. E., 2002). It would be better if the manager’s focus on achieving uniform sales targets every month so that the working capital available could be more consistent giving way for better planning. 3. If the company would continue with bulk purchases and not go for investing further in machinery, there could be a possibility of maintaining obsolete machinery. As it is, the company has only machinery worth  £25,000 and further non-investment may prove to be a hindrance to exploring newer avenues of market creation. (Clemmer. J., 1995). However, it needs to understand that its retained earnings which represent the profit over the years are quite high. They almost represent double of the owner’s equity. This means that the company’s overall profitability is commendable. Cash, on the other hand, represents the revenue or liability of that company. Revenue is generated by sales of that company. This is explained in the trading account of the firm. The other way to generate cash is to take up a liability. This is shown in the balance sheet of the firm. In the case of Hide to seek ltd there is a negative liquidity possibility for two months. This is because the company is planning to purchase materials in bulk. These materials are further sold in the coming months. There is no incidence of purchases in the next six months. Bulk purchases ensure discounted price. That means, while cash reserves are decreasing for two months, there is an indirect increase in profits in the next 3 months. This is the strategy to withhold benefits to gain higher of them in the future. This has to be given as an explanation in the footnotes to the financial statements. (Lander. P.G., 2004). If Hidetoseek ltd decides to investigate

Financial management Assignment Example | Topics and Well Written Essays - 750 words - 2

Financial management - Assignment Example Ford was able to get this money by pledging almost all of its assets as collateral, including its U.S. property, plant, and equipment; its equity investments in Ford Credit and Ford’s foreign subsidiaries; and its trademarks, including the Ford brand name and logo. Why did Ford decide to use up all of its financial slack in one gigantic gulp? First, debt financing was available on relatively easy terms in 2006. Second, Mulally must have been aware of the history of restructuring programs in the U.S. auto industry. Some of these initiatives were failures, some partial successes, but none solved Ford, GM, or Chrysler’s competitive problems. The companies shrank but did not improve significantly. So Mulally was in effect sending a wake-up call to Ford’s managers and employees: â€Å"We’ve raised all the cash that we can get. This is our last chance to reform the company. If we don’t make it, Ford is gone.† For the final project, you are to conduct an analysis and evaluation of the capital structures and costs of capital of Ford Motor Company over a history of 5 years. The examination will be in three parts. 1. State the amount of the following in the financial statements for the years 2008, 2009, 2010, 2011 and 2012 using the following table (NOTE: Long term debt includes all long term debt regardless of when payable) - Fair value is a standard of measurement used in financial reporting. It refers to the market price that would be received upon a security if it were to be sold (Warren, Reeve & Duchac, 2014). Ford Motor Company (2008) adopts the January 1, 2008 SFAS No. 157, Fair Value Measurements, definition of fair value, defining it as the price receivable so as to execute the selling of an asset of payment for the transfer of a liability taking place in a orderly transaction among the market participants at the given measurement