Haverwood Company Essay

1.How would you characterize the household wood furniture industry? I would characterize the wood furniture industry to be a very complex competitive relationship based industry. This industry has many different segments that form as a whole. A few of these segments are suppliers, producers, and raw material manufactures. A great deal of the raw materials are imported from different countries in order to keep constant on quality and cost. This industry is had to penetrate being that a lot of the competition has been in business for many years. This give them a competitive edge being that this market can be cyclical like many others. The furniture industry is affected by different economic conditions which may directly impact a consumer’s purchasing power. A few furniture companies have decided to outsource different process in order to be cost effective. 2. What is Haverwood’s relative position in this industry? Haverwoods position in the industry is reflected in the product it produces. It is a mid to high price furniture manufacture. Its sales are good with a least six percent of market share. The growth of the company is expanding with the addition of Lea-meadows and most likely many others as the market seems to get more competitive. They have 1,000 specialty styles that gives versatility amongst a wide array of different consumers. They are positioned well in this industry. 3. How do consumers buy furniture? Describe the process from need recognition to purchase. Many consumers buy furniture from a wide variety of choice whether they impulse buy or see an idea in a magazine. Most individuals just enjoy shopping. Many believe that a higher price is equivalent to a higher quality. 4.What is the purpose and role of advertising, promotion, and personal selling in the household furniture industry? The purpose of advertising gives the consumer information on the products that the company offer. It may give ideas to the consumer who will eventually purchase. When a firm promotes it allows the consumer to understand and recognize the quality of product that is being offered. Sales people are often the first contact a consumer may have to the firm allowing them to feel as though the experience is worthy of their money. Sales people develop a rapport with the consumers which may allow for repeat business and referrals which contributes to the bottom line of increasing sales. 5.What should be the objective(s) for Haverwood’s communication program in 2008? Please provide rationale for your response. I think the objective is to market all the lines that are available and control their advertising budget. The many lines will contribute to more product being seen and available to the consumer. This will give them many more options to decide from. If they control the ad budget then they can control the amount of money being spent in areas that may not be as noticed by the consumers with in the market. The more galleries will allow more exposure to the general public.

Race, Class, & Gender

Danielle Karkkainen Prof. Shaleen Seward SOC. 301, Race/Class/Gender Writing Assignment December 4, 2012 â€Å"I am an American,† says over 308,745,538 people in the United States this year (â€Å"2010 Census Data. â€Å") These people originate from everywhere; America is a â€Å"melting pot† of culture, and that can unfortunately cause social inequalities to arise through the Matrix of Domination, a theory that mirrors the intersectionality of race, class, and gender, as coauthor of Race, Class, & Gender, an Anthology Patricia Hill Collins claims (Andersen, and Collins xi-xiii. These two terms give label to the commonplace phenomena of race, class, and gender work within a system of social relationships. The understanding of people from other cultures has grown in many ways over the history of the United States. America is starting to realize that the ethnocentric, or judging of others culture through the values of their own, is no longer an acceptable way to approa ch others. There is still a long way to go to more firmly develop a country with a general appreciation of diversity and inclusive thought.Knowledge is the power that will keep populations in peaceful, cultural awareness and harmonious equality. Anderson and Collins share many views of American life and morality through the different cultural perspectives of its citizens (and noncitizens. ) These articles prove that race, class, and gender all play separate, dynamic roles in the interrelated origins of discrimination. In the article, The Culture of Black Femininity and School Success, the realization that black women have historically been raised to consciously be more aggressively determined to succeed as they had the least amount of power in the education system.The conflict between young, black females and school officials usually ended up in a positive social change because the understanding that their race, class, and gender is constantly pinned up against them (Lewis, Mueller, and et al 187-193. ) In our patriarchal society, women lack power. In addition to that, these women are African American, which creates more issues in fighting against discrimination from those who have more power, such as a potential employer. Speaking of employment, black women in America generally come from a lower-class background, which works against them in gaining power to change their status in life.The people with power in America are generally the ones who don't have issues obtaining wealth or status. This social construct has perpetuated many centuries, and today, it is seen most clearly by the white, educated males who are educated to become those with the power, that is, the white-collar employers and employees. On the flip-side of this case, minorities are educated in technical schools often, those with blue-collar or lower status jobs. For this, America has adopted laws like Affirmative Action as a protective measure to eliminate discrimination issues in the workplac e.Some people think this law is unnecessary as â€Å"America means equality for all† however, this color-blind approach keeps those with the white privilege in ignorance (Gallagher 91-95. ) Inclusive thinking is necessary from a young age to create a more accepting atmosphere and society within the United States. To teach these concepts, the hidden agenda initiated from toddler-age on, which keeps the powerless under the thumb of the powerful must be eliminated. Understanding and accepting differences will be the easiest and most valuable, long-lasting way to boost the position of the powerless, i. . the minorities of America. Only when an equal percentage of minorities and Caucasian people obtain degrees and sufficient income will equality be a tangible possibility. American educational facilities have adopted the â€Å"Black History Month† as a role model for inclusion, however, why a single minority of a population have a single month of history created to what seem s like a pacification of the lack of recognition of the importance of African Americans in America since the country's birth. The hidden curriculum keeps social constructions of discrimination alive in our schools.We have a long way to go, as author Jeanne Theoharis proves in her article, â€Å"I Hate It When People Treat Me Like a Fxxx-up† the students of color in one school (as well, assumed in other schools) received unequal treatment, services, and materials because school officials believed the students did not care about their education. However, the minority students kept a journal of how important their education was and the tolerance of the unfair treatment toward the minorities was exposed and corrected (Theoharis 409. The idea that minorities, particularly African American, do not care about their education or are a â€Å"problem population† because of their race, and the typical disadvantages that come along with that is primitive. From the days of Harriet Tubman and slavery, to the powerful resolution of Rosa Parks, to the incredible civil rights acts in the 1960's, to the most wealthy woman in America being African American, black people have changed their face and the face of our history throughout time. African Americans have a type of double consciousness created by society.The majority (white people,) have created a belief shared amongst much of the black population on some kind of level. This perspective is that of an acceptance of a secondary race and not as worthy as Caucasians. The other perspective that may be what powers the young, black female in particular as aforementioned is that of strength and faith. The African American community has always had a strong connection with one another, yet excluded from the mainstream of America. In the days of slavery, the seeds of this double consciousness were planted in the African American culture.Upon rowing on overcrowded ships, ill with plague, and maliciously beaten by the whit e man, Blacks began to see themselves as white people did- property. This was the lowest point in African American history, and many black people rose as a type of â€Å"Over-Man† in order to save their people's culture and lives. Harriet Tubman saved hundreds of different African Americans from slavery by hiding them in an underground tunnel to the more free North, which was the first step in abolishing slavery by the African American population.Many years after slavery of African Americans ended, Jim Crow laws still segregated the minority group from the rest of society. Jim Crow laws were not necessarily legal, nor written, but they were implied, and explicitly enforced. These laws kept the less powerful African Americans away from and in service to white Americans. In the 1940's and 1950's, America's law of the land was â€Å"Separate but Equal,† meaning there were separate areas for facilities, separate lines for tickets, restricted seating, etc. This was further obvious through the lack of proper education for African Americans.If Jim Crow laws were broken, African Americans were severely punished. This could have mean hate beatings, lynching, or imprisonment. Representation of African Americans was entirely lacking and causing a rising tension between the rivaling African Americans and white Americans. With rising violence and aggression, leaders such as Malcolm X and Rev. Dr. Martin Luther King, Jr. arose with two separate types of action calls for African Americans. Muslim activist Malcolm X proposed progression at any cost.Linked with the Black Panthers, a lower-class black activist group, violence was encouraged if peace did not reap reward and cost this leader his life. This caused many riots, resulting in police brutality and discrimination towards people of color. The Hammurabi-like code â€Å"an eye for an eye† approach does not work when attempting for understanding and acceptance. For this, Martin Luther King proposed a so lution to the racial discrimination to end. This was to keep a steady, calm head and proceed with absolute resolution to positive social change and peaceful rioting.This approach seemed to work better, although only with complete determination and self-control. After many marches, protests, and exchanges, as well as Dr. King's assassination, the power of black Americans was starting to be recognized by the world. The Equal Employment Opportunity Committee was created in 1967 to assist minorities receive the jobs they deserve, reviewing and protecting applicants from employer discrimination. This created over 4,000 injuries in ensuing riots and a revived call to action for equal treatment of minorities (â€Å"Jackson Sun. ) This was the result of yet another attempt at equality for all American citizens. However, this attempt joined forces with the Affirmative Action law President John F. Kennedy created in order to stop racism bleeding into the employment world. Giving black Americ ans more power, the social class of African Americans rose for a decade before hitting a bump in the progression of African American historical timeline when crack cocaine hit the streets along with the influx of HIV/AIDS. African Americans were amongst the hardest hit by these two pandemics.Bringing African American morality down, and degrading back to the poverty lifestyle, gangs boomed, creating a family unit and source of income for many urban African Americans. In the 1990's, gang violence skyrocketed. In direct opposition, so did police brutality, particularly of African Americans. The teachings of gang members grew exponentially through the powerful words of American rap by gangsters like Tupac Shakur and Biggie Smalls, who both grew up in the slums of opposing American coasts and shared the horrific life occurrences they witnessed or took part in.Not only did these artists glamorize the thug lifestyle, but the women in the music videos of these artists created a further degr adation of females as sexual objects, not humans to be respected. Tupac addressed these issues with his poetry: â€Å"I see no changes wake up in the morning and I ask myself Is life worth living should I blast myself? I'm tired of bein' poor & even worse I'm black My stomach hurts so I'm lookin' for a purse to snatch Cops give a damn about a negro Pull the trigger kill a ***** he's a hero Give the crack to the kids who the hell cares One less hungry mouth on the welfareFirst ship 'em dope & let 'em deal the brothers Give 'em guns step back watch 'em kill each other It's time to fight back that's what Huey said† (Changes. ) This is an explicit example of the war-like lifestyle African Americans maintained in the streets of urban centers. Police officers and government officials were discriminating against African Americans more than any other minority. The consistent oppression of black people lead by police roused many riots. Perhaps the most well-known of all instigators of civil rights call to actions is the infamous 1992 Rodney King beating.Four police officers beat Rodney King, a mad guilty of a DUI until he had broken 11 facial bones, among other injuries (â€Å"Rodney King. â€Å") Americans were outraged by the unnecessary brutal treatment of this man and deemed it an extreme example of police discrimination. This tension between African Americans and police officers created 53 deaths, 2,383 injuries, more than 7,000 fires, damage to 3,100 businesses, and nearly $1 billion in financial losses (â€Å"Rodney King. â€Å") Finally, African Americans were making their case for equality known.The United States has just re-elected Democrat, Barack Obama for a second term in office. This man is half African American, half Caucasian. It is almost unfathomable that we finally have a man of color in the Oval Office upon seeing the constant failures of activists who desire to see equality for all. These â€Å"failures† are not what they seem, as collectively, they catapulted African Americans to a much more comfortable position in the United States. Just because our President is half black does not mean the fight for African American equality is over.Unfortunately, there are still plenty of hate crimes heard in the headlines are the country to this day. African Americans are gaining status in society now that there are much more firm laws in place deterring employers, instructors, or officials to discriminate based on race, class, gender, or orientation. In the near future, the minorities of America will no longer be considered the minority as our global as well as country-wide population is ever-changing and increasingly becoming more well-rounded.Hopefully, this will assist in eliminating the hate crimes, prejudice, and discrimination against those who do not have the luxury of inherently obtaining the white privilege. Understanding that race, class, and gender all works for and against us constantly due to social constr uct will create a more positive awareness of the importance equality and the beauty of each individual's unique qualities, experiences, and characters. Race, class, and gender still remains unequal amongst American individuals, so teaching positive social change and appreciation of a multicultural society will always remain a necessity.Works Cited Andersen, Margaret, and Patricia Collins. Race, Class, & Gender. 8th ed. . Belmont: Wadsworth Cengage Learning, 2010. xi-xiii. Print. Gallagher, Charles. â€Å"Color-Blind Privilege. † Trans. Array Race, Class, & Gender. Margaret Anderson and Patricia Collins. 8th ed. Belmont: Wadsworth & Cengage Learning, 2010. 91-95. Print. Lewis, R. L, Jennifer Mueller, et al. â€Å"The Culture of Black Femininity and School Success. † Trans. Array Race, Class, & Gender. Margaret Andersen and Patricia Collins. 8th ed.Belmont: Wadsworth & Cengage Learning, 2010. 187-193. Print. â€Å"National Civil Rights Timeline. † Jackson Sun [Jac kson] 2003, n. pag. Web. 2 Dec. 2012. . â€Å"Rodney King. † 2012. . Shakur, Tupac, writ. Changes. 1998. Song. 1 Dec 2012. Theoharis, Jeanne. â€Å"I Hate It When People Treat Me Like a F&up. † Trans. Array Race, Class, & Gender. Margaret Andersen and Patricia Collins. 8th ed. Belmont: Wadsworth & Cengage Learning, 2010. Print. United States. U. S. Census Bureau. 2010 Census Data. Washington, D. C. : , 2012. Web. .

keisey report Essay

The Keirsey Temperament Sorter Results indicated that my personality type is that of the Guardian Provides (ESFJ) and my character type is Provider (ESFJ). My results indicated that my personality is the cornerstone of society and that I have a natural talent in managing goods and services-from supervision to maintenance and supply. It also said that I believe in law and order. I take pride in being dependable and trustworthy. I can also be counted on to get the job done. I honor customs and traditions, meticulous about schedules; I’m not comfortable with winging it or blazing new trails. My results also indicated that I am cautious about change and when it comes to changes. I prefer to go slow and look before I leap. When it comes to the needs of people, especially those close to me I approach tasks in organized and thoughtful matter. It also said that I am a keeper of traditions like holidays, and I go out of my way to make sure people are cared and provided for. I totally agree with the results of the Keirsey Temperament Sorter, my results couldn’t have been more accurate. I am a person who cares about others, and I have always said that I was born to serve. When it comes to my professional life, no job is beneath me. I am very loyal, a team player, a hard worker and sympathetic to the needs of others. To my surprise the results were very accurate when it said that I am sensitive to the feelings of others. I love to entertain although I may not be the host. I often find myself talking to others, making sure that the needs of the guest are taken care of and making sure that they are involved. I don’t like taking risk nor do I like major changes .What I think can really help me is to have an open mind when it comes to change. I do not agree with the results regarding personal criticism nor am I able to speak with confidence. I can definitely use this information in my work environment such as keeping an open mind to changes, not being quick to judge, and being very cautious.

Discussion Board Post Assignment Example | Topics and Well Written Essays - 250 words - 1

Discussion Board Post - Assignment Example Christian educators mainly spell out the procedures involved in the total structure of the school curriculum. This means that all processes and procedures are anchored on a distinct theory of knowledge (Rieger, 2009). Furthermore, Christian schools are set up on the premise that every truth is God’s truth. They also believe that God is the key aspect in the passing of knowledge. It is vital to note that a majority of all education received from Christian schools somewhat has a Christian basis (Rieger, 2009). This, however, does not mean that Christian schools use the Bible in everything they do, but they refer to the Bible in order to evaluate all areas and sources of Knowledge. It is correct to conclude that the purpose of as a Christian school is mainly two-fold. To offer Bible content is the main purpose and an educational service in other areas of knowledge is the second purpose. These are the main characteristics of a Christian

Searle's Theory Essay Example | Topics and Well Written Essays - 750 words

Searle's Theory - Essay Example This action occurs in a perfect manner such that the people outside the room begin to believe that actually the person understands Chinese. The same experiment is performed by a computer that applies syntax program to manipulate Chinese Language despite the fact that the computer may not comprehend the language. The Theory in regard to Syntax Manipulation To begin with, Searle does not show anywhere in his theory that Syntax manipulation does not involve any form of thinking nor does he suggest anywhere that Syntax manipulation entails thinking. However, a clear conclusion that can be derived from his argument is that the fact that a computer can manipulate certain functions to produce desired results is not a reason to conclude that it can understand certain issues. Personal Opinion in relation to Searle’s Theory Taking a careful analysis of Searle’s argument, it is quite evident that his argument is correct. To begin with, any computerized technology utilized in the c ontemporary generation is made and designed and by man. This entails that any application in the computer, is designed in a manner that is satisfy specific human needs. Moreover, the manner by, which this computers satisfy or perform their functions is designed and guided by human efforts meaning all the information contained in any computer program emanates from human brain, basically human intellect. The fact that all the information contained in a computer emanates from human mind is evidence that computers are generally designed to process already existing information. However, the speed at, which they process this information is what exhibits a difference with humans. Humans have the knowledge, but their levels of information processing are relatively slower and vary from one to another. Therefore, Searle’s argument those computers are only capable of manipulating syntax information, but cannot understand certain information is correct. Another reason that may lead to a conclusion that Searle’s argument is correct is the fact that computers cannot process information without the guidance of human. Computerized gadgets i.e. calculators require human efforts to provide desired results. Human has to feed in information in the computer in order to get results. In this process, the results provided are performed by already stored programs, basically providing data that has already recorded. This is a great evidence indicating that computers do not understand information i.e. language but rather provides information in regard to already stored data that are manipulated through a syntax process. Issues that are not exhibited in Searle’s Argument Searle’s presents a very imperative argument that requires critical thinking. In his argument, he does not support it by indicating the actual difference that occurs between information processed by humans and computers. He does not recognize the fact that computers have a higher information p rocessing speed as compared to human beings. Additionally, he does not recognize the fact that information provided by computers is usually generated from already stored data that are basically manipulated through syntax processes. These are substantial arguments that he should have added to back-up his theory. Additionally, Searle should also argue that computers a

Resolute Forest Products Inc Research Paper Example | Topics and Well Written Essays - 2500 words

Resolute Forest Products Inc - Research Paper Example Where there is competition, there is always the need to devise a competitive strategy that can guarantee competitive advantage for the company. It is in line with this that a comprehensive company analysis is necessary to identifying the current market position of the company, understanding ways in which the company has responded to the competitions that it is faced with, what the weaknesses and strengths of the company has been in its quest to be competitive, corporate strategies that can work best for the company, and a comprehensive financial assessment for the company. Presently, Resolute Forest Product Inc can be said to be at a position where the company has failed to maximise its potential on the global economic competition. As a result, even though the company continues to record increases in revenue and operating incomes, these have not been translated into net income, total assets, and total equity. 2.0 Organization Overview Resolute Forest Product Inc is the outcome of a m erger between Bowater and Abitibi-Consolidated, which took place in January 2007. The company is mainly into the manufacturing of pulp and paper and is headquartered in Montreal, Quebec, Canada. Noting the importance of supply chain management to the company and the devastating consequence that can be associated with shortages in supply of raw materials, the company has as part of its major corporate strategies to operate and manage its own forest base that is responsible for supplying the company with its raw materials (Kanter, 2012). In line with this, the company boasts of owning an approximate value of 14.9 million hectares of forestland in North America as at the end of 2011 (Kim, 2011). This has generally being a workable strategy that has made the company to become recognized with efficiency in meeting demand from consumers. With growing concerns on global warming and the need to reduce the emission of greenhouse gases, Resolute Forest Product Inc pledged its commitment to th is call in November 2011 when it became a member of the World Wildlife Fund’s Climate Saver’s Program (Chen, 2012). Together with other stakeholders and members therefore, the company is in a joint course to helping reduce greenhouse gas emission by 65% by 2015. The operations of the company have not been free from lawsuits to and from the company. For example in May 2013, The Star (2013) reported of a $7,000,000 defamation lawsuit filed against Greenpeace Canada and some of its employees for alleged interference with economic relations with their customers (Aulakh, 2013). Greenpeace Canada has however seen the lawsuit as a mere attempt to for Resolute to launch a Strategic Lawsuit Against Public Participation (SLAPP). 3.0 SWOT Analysis Strength Weaknesses 1. The company has a very reliable raw material base that makes the dependence on suppliers very limited. 2. Reduced dependence on suppliers means the company has sufficient savings on external spending that minimize d the cost of doing business 3. The company commands very high annual revenue and operating income that makes it have very strong competitive urge over its competitors, knowing that diversification and other means of raising funds for the company with

Fashion Journalism - ELLE Essay Example | Topics and Well Written Essays - 1000 words

Fashion Journalism - ELLE - Essay Example The essay "Fashion Journalism - ELLE" examines the ELLE journal. â€Å"The Eighties† look pictured above is a recall of many fashion trends during the eighties but created with a modern edge. There is a feeling of excess and power with these clothes, and this is shown by the return of the power suite. Exaggerated shoulders top off many of the tops and jackets, creating an overall felling of power and elegance. Punk feelings as well as neon, sequins and metallic are also used, recalling the decade of excess. The Velvet Power Suit, pictured above, is becoming a trend on its own. The plush softens the overall powerful feeling of the suit, but there is still a feeling of glamour present. The designs are retro but also modern, and provide a combination of past and present concepts. Prints are also very popular, making the suit stand out in a crowd. To create a more eye catching feeling, shades such as ruby and amethyst are used, and the material is generally high in lustre. Much as the 80s are becoming popular again in fashion, the â€Å"hippie† jean is also making a strong comeback. In Los Angeles, a strong trend of â€Å"hippie† clothes combined with California fashion is seen on the streets worn by stars such as Nicole Richie and Kate Moss. There is the feeling of cool, casual comfort ability when wearing these jeans. Their faded presentation makes them both eye catching and interesting. The fact that they are oversized increases the delight in wearing them. Pleather bats are making a very big play.... Picture from Elle Magazine Website Pleather bats are making a very big play on the scene in New York. More affordable and resilient than actual leather bags, in the economic recession, many are looking to cut corners with affordability. These bags allow for that concept without losing a sense of fashion. Furthermore, the colors seen are often vibrant and eye-catching, complimenting one's overall look. Fashion Item 3: Striped Polyester, Popular in: Paris Picture from Elle Magazine Website Striped polyester is a very keen fashion in Europe, with a strong focus in Paris. This fashion trend is very modern and sheik, while at the same time, allowing the individual to stand out with a bold contrast of colors and lines. Many of these blazers are made to compliment almost any outfit. New Fashion Designer: A new designer that is becoming very popular in my area is Charleze Mantosh, who owns Belladonna clothing company. Charleze started selling clothes in the retail industry but saw an opening for making her own clothes and selling them as well. Her focus is on rhinestone designs, mostly on T shirts and jeans, which can be made by herself and then resold. As rhinestone designs have become more and more popular, Charleze grasped the concept of ordering various hotfix designs and applying them to T-shirts to sell both by request and in mass. Once she became familiar with this, she was able to also make her own basic designs and add them to T-shirts. When interviewed, Charleze mentioned the difficulty in keeping her store open during this economy. Her ideas for making her own designs and own clothes allowed her to sell many clothes for less, thus drawing more individuals to her store. I discovered when talking to her that fashion design and owning one's

Practices and Procedures on the New Scottish Parliament Essay

Practices and Procedures on the New Scottish Parliament - Essay Example This essay stresses that Holyrood Progress Group (HPG) comprises of representatives of the Parliament and construction professional to work with the SPCB. The mission of this body is to finalise the design, control the progress of the building, complete the project in time and make periodical reports to the SPCB. In turn SPCB will advise the Members on the total amount spent so far on the project and the estimated time and cost for completion of the project. There were regular meetings and reports of the HPG since summer 2000 compiled and presented by the project director and key consultants. In June 2001, the Scottish parliament advised the SPCB to make quarterly reports to the Parliament’s finance Committee on the progress of the Holyrood building Project, highlighting especially the escalation in the costs of completing the project for getting the concurrence of the Committee for the increase in costs in the annual budget sanctions. The Chief Executive of the project made m onthly reports to SPCB on issues relating to program budgets and quality. All these reports were based on the regular meetings and discussions between HPG and the SPCB. This paper makes a conclusion that aesthetic construction features and usage of high quality materials the Scottish Parliament building project was made to a complex construction project. The project saw a lot of slippages during the progress, due to multifarious reasons.

The Film Stray Dog by Akira Kurosawa Essay Example | Topics and Well Written Essays - 500 words

The Film Stray Dog by Akira Kurosawa - Essay Example Instead of using the real story of a detective who lost his pistol, Kurosawa searched for further possibilities of a detective cum social allegorical film. The director’s craft can be identified in his attempt to superimpose the story to the Japanese society which was facing the after-effects of the World War. Besides, choosing a detective as a protagonist instead of a policeman is a conscious attempt by the director to represent the mass, not the bureaucracy. From an analytical perspective, the film portrays the physical and mental torture felt by the mass in a war-torn society. The protagonist represents the citizens who were forced to endure the after-effects of a deadly war. In the film, hot weather is symbolic of the enduring capacity of the public. Besides, an unending search of the protagonist to regain his pistol, i.e. his identity is symbolic of Japanese society’s attempt to survive the political, social and economic effects of the war. Noel Burch in the work ‘To the Distant Observer: Form and Meaning in Japanese Cinema’ states that Akira Kurosawa made use of the film Stray Dog as an innovative medium for social criticism through film version (Burch 294). The image of the dog in the beginning of the film is symbolic of any individual who is forced to face a nuclear/ non-nuclear war and it’s after effects. Like other Kurosawa movies, the Stray Dog is closely related to Japanese history. For instance, in 1949, the same year of the film’s release is symbolic of the recovery of Japan from a nuclear war. Isolde Standish in the work ‘A new history of Japanese cinema: a century of narrative film’ opines that the film Stray Dog portrays the post world war condition in Japan by showing the transformation of an unemployed soldier to a thief and murderer (Standish 216).  Ã‚  

Accounting Principles Essay Example | Topics and Well Written Essays - 1000 words

Accounting Principles - Essay Example The  American Institute of Certified Public Accountants  (AICPA) has also defined the term accountancy as an art of recording the data, classifying and summarizing the data in financial aspects. Each of the transaction and event, which is, either a least part of a financial character, becomes a part of financial statement for the interpretation thereof. There are more than methods of recording the transaction and each of the entity is allowed to adopt the method, which suits it the best. Expense and income are the two pillars of business. The methods of recording all the expenses and incomes are: The basics of both methods are same and the only difference is of time about the credit and debit of sale or purchase in the books of one’s account. If a business is using the cash method then its income will be counted when it will be receiving the cash or check in actual and expenses are counted when the amount is actually paid. On the other hand, under the more common accrual method of recording the data, entered transactions at the same time when they happen, in spite of when the money received or paid in actual (Morgan). With the accrual method, income is counted when the sale occurs, and expenses are counted when you receive goods or services. In this method, the business does not need to wait till the actual receipt and payment of money happened. Nevertheless, it is difficult to forecast that when the business will get or pay the money and it is also not predictable that when the sale and purchase will occur. Not until you finish a service or deliver all the goods a contract calls for can do, you put the income down in your books (Morgan). It is clear that there is no significant difference between these two methods and they both can produce the same results. If all the sales are paid at the same time the transaction occurred and the payment has been made at the same time of the transaction occurred, means the cash transactions, the

Management, Personal Relationship and Decision Making Essay Example for Free

Management, Personal Relationship and Decision Making Essay The concept of interpersonal relationships and management involves ideas, taught, and beliefs that are related with social association and affiliations which are employed as approached to marketing, operations, training, management and executive decision (Giddens, 2001). These taught and perceptions constitute different philosophies used by various organizations that create a harmonious place for members and personnel. These beliefs allow the organization’s business to improve. Business improves since personnel performances are able to maximize their potential because people are working perfectly as a team. It is no secret that in order for business to be successful, management plays a very important role (Virine, 2007). Thus, for business to prosper, philosophy in management should be carefully taken into consideration (Virine, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     In order to successfully manage an activity or personnel it is important that a manager is strong-willed, determined and possessed the â€Å"drive† needed to achieve the desired goal.   It is significant that a person should do a specific thing really well. In order to achieve this, a fine plan should be accomplished and when the plan is executed it is necessary that the plan is strictly followed. It is also important that the existing plan can adapt to changes that when problems are encountered, it can easily be resolved. Also in managing, it will be fitting to add that it is not enough that a person would know how to do things correctly, but it would be a welcome addition to recognize that a person knows how to things better.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A person should understand and put into his mind that there are occasions when great just isn’t good enough. He should not settle for less instead strive and work harder to deliver and perform things way beyond what people have expected. He should not be satisfied by saying â€Å"this will already do† and â€Å"this is alright†. He should always work to be the best. Being the best should not be the endpoint that will mark the conclusion of a venture, but it should be a starting point of something that is great. Through sheer innovation one should take something that works, it could be ideas, or various products such as electric appliances, glassware or simple things like papers and plastics, then transform them and improve them to something that is really unexpected. A person should always try to work to achieve excellence.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, in order to properly manage things there are other factors that should be taken into account. One major factor is inter-personal relationship. Relationship with others influences the way we manage things our everyday life (Kahneman, 2000). It is because of our relationship to our love ones that we strive to make things better. It is because of these people who are close to us and we hold dearly in our hearts that we struggle in order to create a better living condition. Because of them we â€Å"shoot for the stars† and aim for the best. Furthermore, our relationship in our workplace with fellow personnel and with the manager dictates the success or the failure of an activity. As mentioned before, it is important to achieve a working area that is surrounded by people which are friendly and are always prepared in lending help. Somehow, they can be your family that during the most challenging times in the work one would have somebody to lean on (Lauria, 1964). They would provide you support and the much needed boost during office hours. With someone to call on, personnel can fully utilize their skills and maximize their talents. Workers do not need to be worry of accidents that may happen, since a sense of security and protection is given to them, as a result they become more focused. Also, in return workers and personnel would work doubly harder to showcase their affection to the people who have helped them in work and their gratitude to the organization and their bosses. Another essential issue that arises from the proper managing of things is decision making. Making a sound decision is hard and when at one point an organization has arrived to a decision, it is always certain that not everyone would be pleased, there would always be contentions. Generally, there are no rules that would make a person a good decision –maker (Plous, 1993). There are always risks that are involved and often times these risks impose immense problems that lead to the downfall of what seems a fair decision at the beginning. There are, however things that can help a person in making decision. Information should first be gathered and accumulated about the issue at hand. Careful study and precautions must be done to properly weigh things. In making a decision it is important to first ask who will be affected once the decision is handed out. Then, we should also understand who will benefit and to whom the decision is detrimental. In making a decision, one should decide for the good of majority and sacrifice his own self interest. To be a good decision maker one needs to be self-less. It is a noble act, a supreme sacrifice. A situation that recently took place in my office is the grudge that happens between two of my colleagues. The conflict occurs because of a misunderstanding for the division of labor in the office. Due to the misunderstanding, a part of the job was left undone. When the deadline arrives and portion of their proposal was still incomplete, pressure started to build up and emotions run high. As a result, a dispute between them existed. For a period of one month or so they started not to talk with each other after their proposal was dumped. Since, both are my friends and I am the one who is being caught from their fight I decided to talk to them and invite them to be part of a project that was assigned to me. Although they were hesitant to work with each other, I convinced them telling they are the most trusted person I knew that could help me and the only person which fitted the job. Professional as they are, they put aside their differences, and worked as a real team. With me calling the shots, and making sure everything is carefully attended and no single detail taken for granted we finished an astonishing job with lots of time to spare. We can infer that by setting aside their argument and their pride for a better cause, and giving each other another chance to work a fine output is achieved. They decided to be selfless and put the organization on top of their priority. References Giddens, A. (2001). Sociology. Cambridge: Polity. Kahneman, D. (2000). Choice, Values, Frames. Cambridge: The Unviersity Press. Lauria, A. (1964). Respeto, Relajo and Inter-Personal Relations in Puerto Rico Anthropological Quarterly, Vol. 3 (No. 2). Plous, S. (1993). The Psychology of Judgement and Decision Making New York: McGraw-Hill. Virine, L. (2007). Management Concepts: Vienna.

Language and Gender in Adolescence Essay Example for Free

Language and Gender in Adolescence Essay In the reading, I agree with Penelope Eckert that adolescents are leaders of linguistic change. According to the World Wide Web, linguistic change is a phenomenon whereby phonetic, morphological, semantic, syntactic, and other features of language vary over time. Adolescents also known as teenagers or youth play a significant role in deteriorating or accelerating the kind of linguistic system in a particular place or community. If to be analyzed, this can be equated to the strong, active and consistent participation of the youth in voicing out their opinions, getting into social issues and trends, and in creating an environment that is suitable and almost ideal to their generation. In my opinion, there are three reasons which support the claim that adolescents are leaders of linguistic change in today’s age. These are peer pressure, media and the Internet. Peer Pressure A primary concern for teens during adolescence is the issue of ‘fitting in’ and ‘belongingness’. Since adolescence is an adjustment period where children suddenly leap to a stage where he or she would start in creating an image of themselves or a self-concept, there is a tendency for them to be lost and confused to who and what they really should be due to the numerous options in front of them. Often said than not, adolescents are more easily swayed rather than adults. It is easier to teach a youngster that is less matured and still in the process of knowing his or herself than an adult who already has a formed principle and beliefs. For example, if there is a new trend, let’s say in fashion or music, an adolescent would normally be swayed to what is ‘in’ and hit’ to most of the people around him or her so that he or she may be accepted in the circle he or she wanted to belong to. This also goes with his or her choice of words and language. Adolescents tend to speak the way people around them speak. They tend to become the persons their environment and peers dictate them to be in order to be socially accepted and relevant. When it comes to choice of words and language, youth can be easily influenced with what vernacular or words to use since in the stage of puberty serves as their training ground and preparation phase of how and who they’ll be in the future. Moreover, due to peer pressure, adolescents are assigned to groups or pacts which can influence another group of adolescents that make the widening of a certain trend expand faster. For example, in the Philippines there is this particular way or style of speaking called the ‘conyo’. In this manner, the person tends to combine his or her vernacular with American English when speaking in public or to certain persons. Most youth embraced this kind of manner since it is what is ‘in’ and famous among adolescents of their generation. Now, if a group speaks that way then heard by another person or group of persons and then that certain persons adopt the manner of speaking, there is a domino effect of the ‘conyo’ style that changes the linguistic system existing in that certain place or community. Media and the Internet Media and Internet are two powerful tools in linguistic change. This can be viewed in two ways: first, media and internet as tools in changing and influencing the minds and behavior of the people, and second, these tools as used by the people to change and influence their environment. Since most media and internet users are composed of the young population, those of which belong to the teen’s age and young adulthood, it can be concluded that the adolescents compromise this population. Now, how do the media and the Internet serve as tools in influencing their users? The media is changing and along the likes of TV programs that are hit to their viewers, people especially teenagers are going along with the change. Since media is a daily part of one’s life, it can easily influence its viewers on how they should be. For example, most teens mimic their favorite artists with their fashion, choice of stuffs and even with their manner of talking and handling things. Aside from the media, the Internet constitutes a great deal in linguistic change. The trends being delivered by Internet services like instant messaging, blogging and social networking influences the culture of its users when it comes to their linguistic style and system. Instant messaging taught us the short-style of sending messages (i. e. â€Å"Who R U? †, BRB, LOL, and the like). Through media and Internet, adolescents are also exposed to different styles of language. They are exposed to the kind of words they see in web pages, newspapers, magazines and different publications, and hear in TV and radios or in podcasts that sooner or later they’ll adopt. On the other hand, these tools are also used by the people to change and influence their environment and co-individuals. Through these, the youth became more empowered when connecting with their co-youth and when sharing their ideals that affect a great deal of people. They became more heard, powerful and capable of changing the linguistic system they live with. They were able to take control of the system through media, internet, and their characteristics as youth and population. To summarize, I believe that adolescents are the leaders of linguistic change. Primarily, the interconnectedness of peer pressure, media and the internet attributed to the power of the youth to be the catalyst of change in their linguistic system due to their own ways and styles of dealing with their environment and in their process of finding and knowing them

The Evolution of Quantity Surveying

The Evolution of Quantity Surveying Quantity implies amount, number, measure, extent, size, magnitude and mass. Surveyor denotes inspector, assessor, examiner, reviewer and evaluator. The name Quantity Surveyor was originally derived from the initial need for the profession; which is to prepare the Bill of Quantities from plans, describing the material, items of work and the quantities required. Builders also use the Bill of Quantities when submitting tenders in order to secure work. Currently, Quantity Surveyor functions involve numerous activities. It is these activities that far remove the profession from that of simple brick counting. With the changing environment, the quantity surveyor has evolved to satisfy the marketplace by filling the gaps across diverse industries, as is reflected in industry changes, title changes and education. Suitable titles have now become necessary, namely those of Construction Cost Consultants, Building or Construction Economists, Cost Engineers and Commercial Managers. The cluster sampling survey method was used, which involved pilot interviews and structured questionnaire surveys. Investigations were limited to the views expressed by both students of Quantity Surveying and professionals employed outside the traditional construction industry who were members of the South African Council of Quantity Surveyors, although the views of practitioners with no professional affiliations were also sought. Content analysis, descriptive statistics, multi-attribute techniques and rank correlation tests were used in the analysis of the research data. The Potential Outputs of this work in progress could include changes in courses at tertiary institutions or the introduction of new courses, a name change for Quantity Surveying as a Profession. 1. Introduction Historically, the three major employers of Quantity Surveyors were; professional Quantity Surveying firms (PQS), municipalities and government departments, as well as construction and civil engineering companies. Quantity Surveyors are increasingly employed across several industries, ranging from chemical e.g. Fluor, communications e.g. Telkom, electrical e.g. Eskom, oil refineries e.g. Sapref. What does this mean regarding the demand for the profession? This report will also strive to ascertain what they are doing there, how they are valued and so forth. The option of working in an industry of your choosing elevates the status of quantity surveying as a profession. This should be tantamount to greater job opportunities and employment security, further enhancing quantity surveying as a target profession. How does this impact on students career choice? Due to the range of services currently provided, the profession is becoming less reliant on construction, as it places more emphasis on finance, which enables greater involvement in other industries such as insurance, banking, law, and property management. 2. Literature Review 2.1. The Establishment of Quantity Surveying There is a shortage of qualified Quantity Surveyors with good employment opportunities in various industries (AIQS, 2010). Demand for qualified and experienced Quantity Surveyors has been high in recent years. Historically, this demand follows the fortunes of the building, construction and engineering industries.ÂÂ   When industry booms, so does the need for Quantity Surveyors. By the middle of the 20th century Quantity Surveying had evolved to a recognised profession in the construction industry (Ashworth and Willis, 1995). Quantity Surveying had developed into the traditional role of keeping accounts and controlling of construction costs for both the client and the builder. The prime role of the quantity surveyor pivots around the aspect of cost control of projects (Willis and Trench, 1999). From inception to completion necessitates a detailed knowledge of contractors prices, experience of the construction process and an ability to foresee the likely effect of economic trends. Quantity Surveyors are construction economists who fulfil varied and comprehensive duties to support cost-effective construction and property development projects (Ilias et al., 2010). The core competencies of Quantity Surveyors include determining project budgets, measuring project quantities, preparing contract documentation such as Bills of Quantities and cost control documents, administering contracts, and preparing final accounts. Despite being recognised as a professional discipline distinct from architecture and civil engineering since 1836, Quantity Surveyors are not immune to the threats and changes in their operating environment. Some parties in the construction industry have been critical about the quality of works and services provided by Quantity Surveyors. Some even question the importance of appointing Quantity Surveyors as project consultants. Because of these challenges, the profession needs to regroup and take stock of the whole situation so that they will not become extinct in the future, this includes all parties who have vested interest in the development of the profession, be it the students, educators and professionals. Every profession evolves in response to the ever-increasing changes in the global business environment (Marcel and Jasper, 2009). In order to remain relevant, globally competitive and successful, South African Quantity Surveyors need constantly to scan their business landscape to discern new directions and to adapt to imminent changes in their professional practice. This study aims to investigate the current areas of, and future directions in, quantity surveying practice in the South African construction industry; imminent opportunities and threats; and ways to proactively maximise the opportunities and minimise the threats. The results of a survey, based on a structured questionnaire reflecting 23 defined competencies, which were derived from the literature and from in-depth interviews with selected practitioners, indicated that technically orientated competencies were rated of highest importance for current services, while management orientated competencies were rated of higher importance for future services (Nkado and Meyer, 2001). Quantity Surveying firms that offer services overseas have more staff than non-exporters. They also handle larger projects and offer a wider range of services (Florence Yean and Chan, 2008). Recent practice, however, has gone back to the original intent of value engineering, i.e., to improve the value of the end product or service (McDuff, 2001). This typically means that the client is going to receive more for their money because of the practice of value engineering. 2.2. Current and Future Trends of Quantity Surveying Quantity Surveyors are also employed by large engineering companies as well as housing agencies (AGCAS, 1994). Specialist home builders seek the expertise of Quantity Surveyors, as do some trading agencies, including any public committees who control extensive property investments. Multinational mechanical contractors and energy conglomerates regularly employ Quantity Surveyors under the unconventional title of Cost Engineer. The University of Salford is offering post graduate Electrical Quantity Surveying courses, Mechanical Quantity Surveying courses and Electrical Mechanical Quantity Surveying courses (Salford, 2011). These courses are accredited by the Royal Institute of Chartered Surveyors. The MSc Quantity Surveying in Mechanical Electrical programme is aimed at the mechanical and electrical sectors. Due to the increased importance on low carbon emissions and sustainability in the modern built environment, new roles are emerging for the Mechanical Electrical Quantity Surveyor in the areas of renewable energy, sustainability, low carbon technologies and energy management involved in the provision of careers and employability. With buildings accounting for around 50% of all carbon emissions, the Quantity Surveyor plays a significant role in combating climate change. The need for Quantity Surveyors is relatively consistent (AIQS, 2010). The range of services provided by the profession has become less dependent on the level of construction but more on finance and property management. Quantity Surveyors are known by various names, as they are also called Construction Cost Consultants, Building / Construction Economists, Cost Engineers and Estimators. The Quantity Surveying profession is at an interesting stage, where opportunities and rewards will be high for those who are innovative, keen on research and willing to embrace the challenges of the future and emerging technology. A description of the quantity surveying profession states that, Quantity Surveyors get a lot more involved in all aspects of construction as well as other industries such as insurance, banking, law etc. (University, 2010). An article in a career recruitment company further speaks of a Chartered Quantity Surveyor working as a Commercial Manager (Kempthorne, 2010). As a job description for a Quantity Surveying role, it was stipulated that market need creates evolved Quantity Surveyors (Construction, 2011). Quantity Surveyors meet the ever evolving needs of their clients, offering a vast range of services as depicted in the following website article (Brown, 2010). Today several Quantity Surveyors have explored opportunities out of the boundaries of construction industry, examples being the financial industry, insurance industry, manufacturing industry and real estate sector. (NISA et al., 2006). As emphasised, being one of the key professional experts in the construction sector, Quantity Surveyors have the utmost responsibility to address the key cost, financial and contractual issues of the construction process, which is always highly influenced by the environmental parameters, which are very sensitive to changes and are unique for every project (Senaratne and Sabesan, 2008). The new approaches in construction culture, procurement strategies, changing markets, delivering added value and supply chain management, partnering, private finance initiatives have directed the construction industry towards a new route of evolvement (Cartlidge, 2002). The importance of this is further emphasised due to the declining role of manufacturing and increasing growth in the service sector of the economy. In order to subsist and grow in the future, Quantity Surveying profession has the utmost necessity to respond to the accelerating social, technological, economical and environmental changes quickly as well as productively (Surveyors, 1992). Since the needs and expectations of the clients are ever changing facts, in order to compete and to excel in the profession, Quantity Surveyors have to acquire and operate wide range of diverse skills outside the normal traditional Quantity Surveying role (Pathirage and Amaratunga, 2006). The changing nature of the construction and development industry such as the adoption of innovative technological processes and development, the emergence of highly focused professionals and the full range of advanced technologies will necessitate a much stronger emphasis on job competencies than ever before (Lenard, 2000). The findings are important given the increasing globalization of construction services, especially given the international ties between designers, Quantity Surveyors and other built environment professionals (Bowen et al., 2010). 3. Research Methodology Qualitative: In order to achieve results, use of pilot interviews and cluster sampling questionnaire surveys will be employed. With regards to the analysis of research data, content analysis, descriptive statistics, multi-attribute techniques and rank correlation tests will be used. Providing Supporting evidence industry happenings Developing Questionnaires industry awareness / feedback Researching written material on industry patterns. 4. Findings and Discussions Potential Outputs include: Changes in courses or and introduction of new courses at tertiary institutions. A growth in Quantity Surveying to include specialisation in other industries e.g. MSc/ Pg Dip-Quantity Surveying Mechanical Electrical) aimed specifically at the mechanical and electrical industries. There is a potential of offering further courses at tertiary institutions, namely petrochemical, banking, insurance, law, and so forth. 5. Conclusions and Further Research A Profession name change might also be in order. If in fact there are many other industries employing Quantity Surveyors, this spells good news for the profession. A knock on effect would be an increase in the number of students applying to study Quantity Surveying as a career, as it moves away from the traditional construction approach. Throughput rates will also be affected, as a greater number of students could have access to in-service training earlier. For the long term, course material/notes might change/adapt to suit the various sectors, as each, having subtle differences in approaches would need the necessary curriculum and syllabus changes. The Quantity Surveying profession is at an interesting stage, where opportunities and rewards will be high for those who are innovative, keen on research and willing to embrace the challenges of the future and emerging technology.

Boeing Company Essay -- Strategic Planning, Case Study

Boeing’s management has been concentrating on diversification of the overall company activities. The management has a concept that oversees the diverse employees, business partners and customer relations are important to creation of advanced aerospace services and goods for the diverse customers around the world. It has concentrated on creating good working conditions for its employees through creating an environment that is conducive. The environment refers to a welcoming, engaging and respectful environment with chances for both professional and personal development of the employee. Through this plan the management has increased productivity, creativity, quality and innovation in the company. Boeing has companywide diversification strategy, vision, mission and objectives which guide a variety of internal events and processes. Moreover, Boeing seeks to progressively improve its processes and facilities for all the workers, including incorporation of ergonomics that lead to more comfortable products technologically and investments that result to safer working places. Boeing has set a five-year goal to improve its work safety level by 25 percent by 2013. To achieve this it is adopting a single, enterprise wide safety management structure at its major producing plants that conforms to OHSAS 18001, and an internationally known occupational safety management system standard. Moreover, Boeing seeks to have a positive and tangible effect on its surrounding which are a more importantly areas where its employees live. It also has company policies, systems and procedures for making its decisions that are aimed at showing the right image of Boeing (Boeing, 2011). Through the above plans Boeing aims at systematic improvement on every a... ...ons. Boeing has relied on well trained and educated employees who do not require a lot of supervision to achieve a single target in groups. Hence management plans can easily be integrated to these short term targets. Contingency plans are executed for specific situations when things do not go as expected. Boeing employees work as a family in executing services and are determined to make corrections so as to achieve customer satisfaction (The Houston chronicle, 2011). Reference List Authenticity consulting, LLC (2011). All about Strategic Planning. Retrieved from; http://managementhelp.org/plan_dec/str_plan/str_plan.htm Boeing (2011). The Boeing Company. Retrieved; http://www.boeing.com/ The Houston chronicle (2011). Example of tactical planning in business. Retrieved from; http://smallbusiness.chron.com/example-tactical-planning-business-5102.html

Business Report Essay -- GCSE Business Marketing Coursework

Business Report EXECUTIVE SUMMARY Fantasy ROCK will be a small business that provides entertainment and leisure activities. We will sell a variety of foods and beverages. Our menu will contain many dishes. A large appetizer section, Steaks, Chicken, sandwiches, hamburgers, soups and salads will be our specialty. We will sell several types of beer on tap and in bottles. A few micro brews such as Fat Tire Ale, and Honey Brown larger will be kept on tap, as well as the cheaper larger brands such as Budweiser and Coors. Several large screen TV’s will be placed through out the cafe’. They will be playing an assortment of things. Our main TV’s will be playing rock videos that go along to the music we are playing. Others will provide sports coverage of big games going on. The intent of the big screens is so that as our customer sits we allow giving them something to look at. We want to provide them with entertainment. Rock music has an effect to energize and lift a person’s spirits. We want customers to enjoy themselves. A sound system will be installed to heighten our music listening. Fantasy ROCK wants to provide high quality sound yet minimizes costs. Purchasing a surround sound system by Bose speakers systems can do this. Fantasy ROCK has great potential to expand. Our biggest competitor is Hard Rock Cafà ©. How we plan to differentiate ourselves is we want to provide a more of a local business atmosphere. We want our employees to get to know our customers and welcome them by name as they walk in. The market in which we are entering is wide open. All restaurants are competition to us yet because of our atmosphere in providing entertainment and leisure we become unique. Currently Fantasy ROCK has no expansion plans. As profits come in and our business base grows future planning will be done. MISSION STATEMENT Fantasy ROCK strives to be the premier rock music restaurant in Phoenix. Our goal is to be a step ahead of the competition. We want our customers to have more fun during their leisure time. We provide more television with ROCK videos and sports coverage than anywhere else in the Phoenix area. We provide a state-of-the-art Bose sounds system to deliver the highest quality sounds possible. We Combine menu selection, atmosphere, ambiance, and service to create a sense of â€Å"place† in order to reach our goal of over-all v... ...box $12.45 Dr. Pepper 8 gallon box $12.45 Sprite 8 gallon box $12.45 Iced tea 8 gallon box $12.45 Mug Root beer 8 gallon box $12.45 Malt 4 lb box powder $8.65 Chocolate syrup 2 gallons $3.65 Cheddar Cheese 80lbs $56.98 Mozzarella Cheese 80lbs $58.90 Parmesan Cheese 20lbs $28.67 Dressings 5,000 assorted $22.45 Fresh Bread 6 loaves $3.75 Macaroni Salad 2 gallons $27.65 Potato Salad 2 gallons $12.87 Pepperioncinis 5 gallon drum $25.67 Salami 20lbs $22.98 Pepperoni 20lbs $19.87 Garlic 1 lbs $2.89 Butter Large tub $5.67

biodiversity Essay -- essays research papers

"BIODIVERSITY" Biodiversity, as defined by E.O. Wilson, "is meant to be all inclusive- it's the genetic based variation of living organisms at all levels, from the variety of genes in populations of single species, through species, on up to the array of natural ecosystems." This includes plants, animals, insects, fungi, bacteria, and all microorganisms. All of these things create what is known as a web. These things interact with each other in some way there for they depend on one another throughout their lifetime. There are many separate ways in which we can study biodiversity. These ways include, genetic, species, community, ecosystem, and taxonomic diversity. Biodiversity can be best number of species in a given area, or scientifically, "species richness." Today there is a biodiversity crisis facing us. This is caused mainly by the destruction of habitats. This dramatically increases the rate at which species decrease in number and become extinct. It is appalling to know that we are the main cause of this. Over fishing, pollution, over cutting, and an increase in population contribute to this problem. An example of this is the gold mining operation that we saw in the video. While mining, Mercury was dripping into the water. The mercury then got into the fish and into the humans who ate the fish. Biodiversity promotes a healthy environment. Environments...

Communication And Professional Relationships With Children Essay

1. Establishing respectful, professional relationships with children and young people: 1.1 When working with young children we need to adjust our behaviour and communication to the situation we are in for example going down to a child’s level when speaking to them so they don’t feel intimidated by you. Coming across as approachable to a child is very important so they can feel confident around you and feel like they trust you. All children need to feel they are safe and appreciated and when we interact with them we should make sure we demonstrate this. It is important that we establish these relationships early on and that we continually behave this way with them, praising children is very important. All children of all abilities and cultures need to feel they are valued and are in a valued and a secure environment, you should exhibit this when interacting with them. It is important that your relationship with the children you work with starts off right! This means implementing ground rules and mutual respect from the start. You need to show interest and concern when interacting with children this can help to build trust. For example if a child is playing with building blocks on the floor I would ask them an open question that included praise like â€Å"that’s interesting, can you tell me what’s going on in the picture?† This encourages autonomy for the child to think for themselves and explore their own ideas and use of vocabulary. Offering choice to the child is important because more independent thinkers, and when they choose something they thrive at and enjoy this improves their self-esteem. 1.2 Appropriate behaviour for stages of development: Behaving appropriately with children and young people whilst they develop is important. When communicating with children and young people it is important that you remember what stages of development they are. Lots of children of different ages and needs will need different levels of support and attention you have to mould their needs and their concentration level. As I begin to work with different age groups and ability’s I can recognise the different features  within the children. When working with SEN children it is important I talk to my co-workers who have assessed the child’s stages of development so I know which areas to focus on most. Children in foundation stages and key stage 1 (age 4 to 6) This is a very young age range and they are still developing their language and communication skills. Little things like when you are speaking to a child make lots of eye contact and come down to their level so you don’t come across as intimidating and don’t tower over them. In my afterschool club we have a talking session where the children take it in turns to talk using our talking stick, I still have to remind the children not to talk over one and other and to listen to each other. This activity helps them learn communication skills. After giving a child instructions to do something i.e. please tidy up the Lego, I ask them to repeat it back to me so I know they understand what I’ve asked of them. This is the age group I work with and we have to factor in that the children struggle to concentrate for long periods of time and that young children excite easily so we are prepared if we change from the routine they know. Children in Key stage 2 (age 7 to 11) When children start key stage 2, a lot of the children will have matured when they communicate. They will be able to converse with you having become used to the social structure of conversation and will be less ‘self- orientated’. Some children will have more consideration and ask others to speak first. But, some pupils still have to be reminded about taking turns when talking. Children in Key stage 3 and 4 (age 11 to 16) Children at this age should be used to formal and informal language, they will understand how to communicate with others and know how to use social media like texting and Facebook to keep in touch with each other. Teenagers can become shy and self-conscious when speaking out loud so to help them regain confidence have them speak out loud in smaller groups. It is more than likely that children whose first language isn’t English will take longer to develop and understand English. So their speech pattern may be different to others. Children’s development won’t be stopped because they  are learning another language but you need to handle the child in a sensitive way so their identity is valued. 1.3 Dealing with disagreements between children and young people: Dealing with disagreements between children and their classmates is a regular occurrence especially in early years and key stage 1. Managing their arguments you need to get both sides of the story from the beginning. It is important that the other child gets to share what happened and that they feel they have been herd. When dealing with disagreements you need to find out who is in the wrong and if they need to apologise to one and other. If the arguments continues after it was settled refer to another staff member. It’s important to lead by example so the children learn the value of compromise. It is important that children are able to understand how their behaviour can be affected by their own feelings it is good to talk with them about this they have a better understanding. For example saying to a child â€Å"I know its upset you that you couldn’t do ceramics today â€Å" this will help them see the connection between emotion and behaviour. This will help them understand about thinking of others and consideration. Where I work a useful activity called ‘circle time’ helps the children understand others feelings and turn taking. Sometimes our younger children struggle sitting for long periods of time so we don’t make the sessions to long however this activity can be used with older children too. 1.4 A) Promote effective interactions with children and young people: Children will constantly look up to adults and will follow the lead of the adults around them. When we show good behaviour children will take this in and start to show good behaviour as well. You must follow the guidelines and rules of your work place, be polite and respectful towards colleges and pupils, dress in an appropriate manner. Treat everyone with fairness and be aware of your approach to situations being co-operative and offering help to others is important when building relationships. B) Impact negatively on interactions with children and young people Children are going to be watching and listening and always taking in what you say.  The class room teacher and the teaching assistant and the rest of the teaching staff are important to the children and big influences. Lots of children idolise their teachers so it’s important the teachers have good qualities that affect the child that they can then imitate and achieve good behaviour e.g. if you swear in front of your child this teaches them that foul language is okay. Another example is a teacher who favourites particular students could make another student feel left out and alone this will defiantly affect their self-esteem. Another example is if there is a teacher that comes across as angry and unhappy this can have a negative impact on the child. 2.1 How to establish respectful, professional relationships with adults: Working with adults whether it be in or outside of school, you need an environment to work in that has openness and support from one and other. In the school environment you won’t be able to work solitarily or independently to others, also it wouldn’t be very realistic to think that you could. Although you will need to keep up professionalism in the school environment, you should also support your colleges, parents of pupils and any other adults in a professional and sensitive way. The relationships you have with adults may be: your co-workers, volunteers, members of the school team. You will work with parents and guardians, and with other professionals who support children with additional needs such as speech therapists. As a teaching assistant I come in to contact with a variety of professionals who are involved with children’s education and welfare whilst at school, from dinner staff, school club staff to social care workers and school nurses. I will have different relationships with these groups of people but must maintain a professional manner regardless of the situation. Depending on the circumstances and who you are talking to your behaviour will change. For example if you bump into a college at the supermarket you will be less formal when talking with them. As a teaching assistant I am in contact with many people and I am like to be seen and heard by those in my community who know me in the capacity of a teaching assistant, it is part of my responsibility to behave in an appropriate manner even when not at work 2.2 Adult relationships as role models for children and young people: It should always be remembered that when you are constantly working with young children you are regarded as a role model in their eyes whether you like it or not. Social learning theory means the people learn from one another through observation, imitation and modelling. We (teaching assistants) can put this into practice as role models, by displaying, kind, compassionate behaviour in hopes that the children we teach will observe imitate and model the behaviour. For example as a teaching assistant I prise the children when their behaviour is good i.e. when tidying up which encourages them to continue. They in turn mimic this good work / behaviour and praise pattern when interacting with their peers. By leading as a positive role model, I am well placed as a teaching assistant to demonstrate to the children how collaboration, negotiation, effective communication and team work make for a success. 3. Know how to communicate with children, young people and adults 3.1 Communication across different age ranges and stages of development: Whilst children grow older the way in which we communicate with them grows as well. From teaching babies their first words, to thoughtful in-depth discussions with young adults. As a teaching assistant I can change how I communicate with different age ranges, for example with my year 1 class I am very direct and use clear language they will understand so they have a good grasp of the topic or the task. And with older children I can have a more in-depth conversations and let them find and figure out things with less assistants. 3.2 Describe the main differences between communication with adults and communication with children and young people: When communicating with children in my care I will try to communicate as clearly as possible by using words and phrases their age group understand, listening and taking in what the children say, responding positively, verbal and non-verbal communication such as nodding, eye contact, hand gestures etc. Smiling, encouraging and praising always, giving support to the children whilst communicating. When communicating with adults I work with I use language we  both understand, try to support other adults and be professional, make eye contact, respect other people’s ideas even though I may not agree with them. The school I work in we only go by are first names this was made to make communication between parents and carers and the children more affective. So there would be less of a gap between the staff and parents and to be seen as more approachable. Some people do not agree with being on first name basses with their pupils and see that being addressed by their last name is a sign of respect. 3.3 Communication Difficulties: In my work there are a number of families who have English as an additional language so my body language becomes more relevant when communicating with them. Many children are bilingual in my work place. For some parents written communication is preferred as they have little contact with the school or myself. Electronic communication is a fundamental part of school life, the school even has a Facebook page. 3.4 Adapting Communication: In a previous placement of mine we had a child who wore a hearing aide so a one on one was hired to teach her sign language so she could further her communication skills however lots of children won’t get this opportunity so it’s important to have a clear communication by doing little things like putting the deaf child at the front of the class so they have better visuals. 3.5 Dealing with Disagreements: Disagreements in schools unfortunately are quite common occurrence. Time and time again the disagreements are down to miscommunication, these disagreements should be handled with care so that people don’t carry bad feelings towards the other person for a long time. Sometimes in the work place and with other adults we can misunderstand or misread the wrong thing when someone has communicated with us when they haven’t. Sometimes we can blame others for things we’ve interpreted as something else or being argumentative and not agreeing for their point of view. If an argument occurs with other adults it is important to resolve the situation with sensitivity on both parts and try and the problem as soon as possible. If the problem is left to stew and there is nothing done about it, it will only  get worse. If the problem cannot only be resolved by you ask your line manager to ‘help out’ and act as the mediator. Working in an atmosphere of tension is horrible and very hard almost impossible to work in, it is important to take action as soon as you can because the problem won’t go away on its own. It is inappropriate and you shouldn’t get in to an argument with the child or young person you work with. If a child is persistent and wants to argue with you, you should both take yourself away from the situation for a ‘time out’. If the problem continues seek advice from your colleges who may have worked with child previously or who have been in similar situations. 4. Know about current legislation, policies and procedures for confidentiality and sharing information, including data protection 4.1 legal requirements and procedures:   If you work with children and young people you should have some understanding of the current legislation as it will affect your work in the context of the area you are working in. Young adults for instance have different legislation, when it comes to them being able to make choices , Gilick competent young adults are empowered to make choices for themselves that may be in opposition to their careers / parents etc. For younger children such as where I work, there is a broad range of legislation to protect children; The Children’s Act 2004 focused on an integrated approach to children’s services so that a streamlined service for children would protect them and allow for their use of social and medical services to be standardised and able to cover children even when they move from one geographical area to another. Communication between agencies such as schools, police, social care and the NHS was supposed to be improved by the Childrens Act. The common assessment framework (CAF) was devised to help with this process. As a teaching assistant I may be asked to contribute to information when assessing a childs, needs this could be used for the childs CAF chart. As a teaching assistant I am in a position of responsibility and just as I have a right to confidentiality so do the children in my care. The Data protection Act 1998 was designed to protect the individual from the vulnerabilities of having personal information shared inappropriately to unconnected agencies or business or for criminals to be able to exploit  someone by having access to private information. Only relevant information should be asked for and stored in a secure manner from the parents and cares of the children. As a teaching assistant I have to respect their privacy and the sensitive nature of the information that I may come into contact with. When children’s plan of education is being discussed at school meetings, only relent confidential information should be discussed. There is an obligation on schools, nurseries and school clubs to only keep the information for as long as is necessary. 4.2 Reassuring children, young people and adults about confidentiality: Children need to know that their confidence is important to me as a teaching assistant, however I also have an obligation to report information to relevant people such as the police, social services the head teacher or other relevant person, for instance should a child reveal that they are victims of abuse. It may be that as a teaching assistant I am asked to advise children on how to keep themselves safe when on the internet, by teaching then to keep their personal information confidential. Sometimes information has to be shared, should a child in my care become ill it may be relevant to share the information of an allergy to a doctor. Most information that is confidential would require the consent of the child’s parent before being shared but emergency care and where there is a legal obligation to disclose information would override this. Parents and carers also need to know that the teaching assistant is an honest responsible person who is able to take the information that is confidential and only share it when necessary. 4.3 Breaching confidentiality: In certain circumstances it is necessary to breach confidentiality and tell others, such as, cases of a child or young person who is suspected of being abused or at risk of harm. It must be remembered that you cannot tell a child/young person you can keep their confidence a secret if they say something of concern, this is to keep you and them safe.

Nursing Care of a Patient Diagnosed with Pneumonia Essay

Patient Description Patient is a Caucasian 83 year old female that came into the emergency department from Wynwood assisted living facility with an increase of fatigue, worsening confusion and a 1 day history of a fever. Patient weighs approximately 90 pounds upon admission with a height of 64 inches. Patient has known COPD and is a former heavy smoker that also has a history of pneumonia, hypertension, atrial fibrillation, and dementia. Upon presentation to the emergency department patient has had increased nasal drainage and cough. Patient came into the hospital about a year and a half ago with a diagnosis of right lower lobe pneumonia. Patient was arousable, alert and pleasant, but not a good historian and appears to be quite emaciated. Patient at first had a non productive cough and was put on anti-biotics and began to have a productive cough 2 days post admission. Patient had dyspnea, increase respiration rate, difficulty talking, coarse lungs, and had decreased SpO2 with activity. Patient lived in Wynwood assisted living facility where she lived almost independently. Patient was able to get around her apartment with a front wheel walker and provided her own care of activities of daily living. With this admission, hospital staff did not recommend patient going back to assisted living as she would not be able to take care of her self until her mobility is back to her normal limits and the dyspnea is decreased. Nursing Diagnosis Ineffective airway clearance r/t bronchospasm, excessive mucous production, tenacious secretions, fatigue AMB dyspnea, increase RR (28), difficulty talking, inability to raise secretions, ineffective cough, adventitious breath sounds. Goals A. Pt will demonstrate effective coughing and clear breath sounds by end of shift 5/15/10 (3 days) and until discharge. B. Pt will continue to have cyanotic free skin by end of shift on 5/14/10 (2 days) and until discharge. C. Pt will maintain a patent airway at all times by end of shift 5/15/10 (3 days) and until discharge. D. Pt will relate methods to enhance secretion removal (drinking warm fluids) by end of shift 5/15/10 (3 days) and until discharge. E. Pt will relate the significance of changes in sputum to include color, character, amount and odor by end of shift 5/15/10 (3 days) until discharge. Interventions| Rationale| 1. RN will auscultate breath sounds Q4 hrs and PRN until discharge. 2. RN and CNA will monitor respiratory patterns, including rate, depth, and effort Q4 hr and PRN until discharge. 3. RN will monitor blood gas values as available and pulse oxygen saturation levels Q8 hr and PRN until discharge. 4. RN and CNA will position the client to optimize respiration (HOB elevated 45 degrees and repositioned every 2 hrs) and PRN until discharge. 5. RN and CNA will help the pt deep breathe and perform controlled coughing Q2hrs until discharge. 6. RN will help the pt use the forced expiratory technique, the â€Å"huff cough†. The pt does a series of coughs while saying the word huff q4hr and PRN until discharge. 7. RN or CNA will assist with clearing secretions from pharynx by offering tissues and gentle suction of the oral pharynx if necessary Q4 hr and PRN until discharge. 8. RN will observe sputum, noting color, odor and volume PRN until discharge.9. RN and CNA will encourage activity and ambulation as tolerated TID and PRN until discharge. 10. RN and CNA will encourage fluid intake of up to 2500 mL/day within cardiac or renal reserve Q2 hrs and PRN until discharge. 11. RN will administer oxygen as ordered until discharge12. RN or RT will administer medications such as bronchodilators or inhaled steroids as ordered until discharged. 13. RN and CNA will monitor the patient’s behavior and mental status for the onset of restlessness, agitation, confusion and extreme lethargy twice a shift and PRN until discharge date. 14. RN and CNA will observe for cyanosis of the skin twice a shift and PRN until discharge. 15. RN or CNA will position patient over bedside table for acute dyspnea PRN until discharge. 16. RN & CNA will help pt eat frequent small meals and  use dietary supplements PRN until discharge. 17. RN will teach pt energy conservation techniques and the importance of alternating rest periods with activity by end of shift tomorrow and PRN until discharge.| 1. â€Å"The presence of coarse crackles during late inspiration indicates fluid in the airway; wheezing indicates a narrowed airway† (Simpson, 2006, p. 487).2. â€Å"A normal respiratory rate for an adult without dyspnea is 12-16. With secretions in the airway, the respiratory rate will increase† (Simpson, 2006, p. 486). 3. â€Å"An oxygen saturation of less than 90% or a partial pressure of oxygen of less than 80 indicates significant oxygenation problems† (Sanford & Jacobs, 2008, p. 125).4. â€Å"An upright position allows for maximal lung expansion; lying flat cause abdominal organs to shift toward the chest, which crowds the lungs and makes it more difficult to breathe† (Sanford & Jacobs, 2008, p. 125).5. â€Å"This technique can help increase sputum clearance and decrease cough spasms. Controlled coughing was the diaphragmatic muscles, making the cough more forceful and effective† (Sanford & Jacobs, 2008, p. 125).6. â€Å"This technique prevents the glottis from closing during the cough and is effective in clearing secretions in the central airways† (Sanford & Jacobs, 2008, p. 126).7. â€Å"In the debilitated client, gentle suctioning of the posterior pharynx may stimulate coughing and removing secretions† (Sanford & Jacobs, 2008, p. 126).8. â€Å"Normal sputu m is clear or gray and minimal; abnormal sputum is green, yellow, or bloody; malodorous; and often copious† (Sanford & Jacobs, 2008, p. 126). 9. â€Å"Body movements helps mobilize secretions and can be a powerful means to maintain lung health† (Sanford & Jacobs, 2008, p. 126).10. â€Å"Fluids help minimize mucosal drying and maximize ciliary action to move secretions. Some pts cannot tolerate increased fluids because of underlying disease† (Sanford & Jacobs, 2008, p. 126).11. â€Å"Oxygen has been shown to correct hypoxia, which can be caused by retained respiratory secretions† (Sanford & Jacobs, 2008, p. 126).12. â€Å"Bronchodilators decrease airway resistance secondary to broncho-constriction† (Sanford & Jacobs, 2008, p. 126).13. â€Å"Changes in behavior and mental status can be early signs of impaired gas exchange. In the late stages the patient becomes lethargic and somnolent† (Sanford & Jacobs, 2008, p. 388).14. â€Å"Central cyanosis of the tongue and oral mucosa is indicative of serious hypoxia and is a medical emergency. Peripheral cyanosis in the extremities may or may not be serious†Ã‚  (Sanford & Jacobs, 2008, p. 388). 15. â€Å"Leaning forward can help decrease dyspnea, possibly because gastric pressure allows better contraction of the diaphragm. This is called the tripod position and is used during times of distress† (Sanford & Jacobs, 2008, p. 388).16. â€Å"Improved nutrition can help increase muscle aerobic capacity and exercise tolerance. Nutritional problems in clients with COPD can be visual; early identification of clients at risk is essential to maintaining BMI† (Sanford & Jacobs, 2008, p. 389).17. â€Å"Fatigue is a common symptom of COPD and needs to be assessed and managed† (Sanford & Jacobs, 2008, p. 390).| Article Summary In the Article, â€Å"Respiratory Assessment,† by Heidi Simpson, intends for the audience to be nurses already working in the field. This article gives an order of a respiratory assessment that works for any nurse, whether they are a new graduating nurse or a nurse who has been working for years. This journal article gives all the required elements in order to do a full respiratory assessment which includes the â€Å"initial assessment, history taking, inspection, palpitation, percussion, auscultation, and further investigations† (Simpson, 2006, p. 484). This article is a general information article that focuses towards all and any patient population as all of our patients need to have a respiratory assessment done. This article gives a good breakdown of a respiratory assessment in which I currently use in practice. The article can be a good reminder of how an accurate respiratory assessment should be done and how to get good results in the technique a nurse may use. References Sanford, J.T. & Jacobs, M. (2008). Impaired gas exchange. In B.J. Ackley & G.B. Ladwig (Eds.) Nursing diagnosis handbook: An evidence-based guide to planning care (8th ed., pp. 388-390). St Louis, MO: Elsevier. Sanford, J.T. & Jacobs, M. (2008). Ineffective airway clearance. In B.J. Ackley & G.B. Ladwig (Eds.) Nursing diagnosis handbook: An evidence-based guide to planning care (8th ed., pp. 124-129). St Louis, MO: Elsevier. Simpson, H. (2006). Respiratory assessment. British Journal of Nursing (BJN), 15(9), 484-488. Retrieved from CINAHL with full text database.

Lehigh’s 1993 product mix Essay

EXECUTIVE SUMMARY The objective of this memo is to recommend you a product mix for Lehigh in the year of 1993 based on profit calculations and other business considerations. Recommendation: 1993 product mix should include only High Speed Based on an approach resultant from the combination of ABC plus Theory of Constraints (TOC), I recommend that the company include only the High Speed (machine coil) in its mix. The table bellow contains the unitary cost for Standard and ABC and the throughput per unit of the constrained resource ($/min), calculated diving the unitary ABC cost ($/lb) by the machine time for the rolling process (lb/min): The following paragraphs present a deeper analysis to allow comprehension of the logical steps that led to this recommendation. Rationale: ABC and TOC combined approach The major idea behind combining ABC and TOC approaches is to come up with a fourth method of calculating profits that overcomes the shortcomings of the other three methods (Standard, ABC and TOC). Based on the ABC model (see description of this model in the next section of this report: Alternatives Rejected), I calculated the unitary operating profit per product. This operating profit eliminates the major issue concerning the Standard Costing system: to average uneven resource consumption across products. The next step was to incorporate the concept of time as a factor used in Lehigh’s decision-making. First, by obtaining information from the operations staff, I defined the CRM as the constraint of the plant. Then, I calculated the  throughput per unit of the constrained process (Rolling – CRM) by diving the unitary ABC cost ($/lb) by the machine time for the rolling process (lb/min). Exhibit 1 presents the results for these calculations. According to this approach, alloys, roller wires and chipper knives present losses, while only high speeds and round bars showed profits: respectively $4.84 and $0.08 per minute of rolling machine (CRM) used. However, considering this small profit per minute for round bars and that Die Steel market is broad and requires that its participants offer a full product line to maintain share (this means that Chipper Knives should also be produced), I recommend that Die Steel products be removed from product mix. Consequently, high speeds are the only products that I recommend be kept in Lehigh’s product mix in 1993. It is important to mention that with demand recovering in 1993 and Lehigh’s superior product performance, it may be possible that the company command a price premium for its alloys high enough to turn it profitable in this method and, consequently, to include it in its product mix. Alternatives rejected: Standard, ABC costing and TOC approach Analyzing the scenario, Lehigh had 3 other possibilities for calculating its profit per product: Standard costing The product weight was considered the primary driver of resource consumption, so the indirect manufacturing and administrative costs were allocated to products based on pounds produced. As a result, this approach considers that each of the five products uses manufacturing and administrative overhead equally (their unitary costs are all $0.64 per pound). Moreover, direct manufacturing costs were allocated based on machine hours and materials and direct labor were allocated based on the bill of materials and routings. The calculations for this first alternative are presented in exhibit 2. According to this approach, all products but alloys present operating losses. However, standard costing is averaging the diverse resource use by products and that one it points as the most profitable (alloys) is already promoted by marketing and sales teams, but Lehigh is not showing profits during this period. Therefore, this alternative is not recommended. ABC costing In this second approach, I considered Utilities, Maintenance and Depreciation as direct manufacturing costs and allocated them based on machine hours. Number of skus was considered driver for Technical Support. The product weight was considered driver of resource consumption only for General & Administrative costs. Moreover, materials and direct labor were allocated based on the bill of materials and routings (exactly the way they were allocated in Standard Costing system). Finally, Material Handling & Setup, Order Processing and Production Planning were driven to products using number of orders. Consequently, ABC solves the major issue regarding the Standard Costing system: the assumption that all overhead costs can be included into one cost pool. All the drivers are summarized in exhibit 3. Exhibits 4 and 5 present respectively the ABC drivers and allocation rates. The calculations for this alternative are presented in exhibit 6. According to this approach, alloys, roller wires and chipper knives present operating losses, while only high speeds and round bars showed operating profits: $0.15 and $0.01 per pound. However, ABC does not take into consideration how smoothly material flowed through the plant and product profitability should reflect this kind of difference in resource consumption. This is the reason why this alternative was not selected. TOC approach In this third approach, it was proposed a simple operational measure to orientate the decision-making process within the company: Throughput. It was calculated as sales less material cost (â€Å"contribution margin†) per unit of the constrained resource. As already mentioned, the rolling process (CRM) is the bottleneck of the plant. TOC approach considers that the efficient management of the constrained resource is the key factor to increase profitability. The calculations for this alternative are presented in exhibit 7. According to this approach, high speeds and alloys were the products that showed higher â€Å"contribution margins†: $25.00 and $17.70 per minute of rolling machine (CRM) used. However, TOC approach only takes into consideration the material costs, leaving aside all the other relevant costs that could be allocated to each product according to ABC approach. In other words, TOC method does not reflect the real operating profits. Considering  this point, this alternative was discarded.