Contribution Margin and Break Even Analysis

Many factors come into play in determining business success. One of them is the financial factor. For a company to set financial goals it is crucial that its management know in detail the products or services they sale or provide. This is the analysis of two different scenarios at Aunt Connie's Cookies Simulation (University of Phoenix, 2011) and the financial performance of Jamestown Electric Supply Company (Heiter, et. al. 2008). During both analysis I applied concepts like fixed and variable costs, contribution margin, break-even point, indifference point, and operating leverage. Aunt Connie's Cookies Scenario Simulation  The Aunt Connie's brand grew successfully producing Lemon Creme and Mint cookies. Maria Villanueva is the current chief executive officer of this family-owned company (University of Phoenix, 2011). She faces critical decisions to make because both the lemon creme and mint cookies prices increased and sales volume decreased. Maria should apply several accounting concepts to reach her goal of increasing sales and revenue for the company. Some opportunities and challenges lined up for Aunt Connie's Cookies like large bulk orders and the buyout of a competitor's factory (University of Phoenix, 2011). A confectioner commissioned Aunt Connie's Cookies to fill a bulk order of one million packages of the Real Mint cookies delivered in one month's time. The stipulations of the order weights greatly on the company as the confectioner will only pay $1. 20 per package, which is much cheaper than the mass market selling at $1. 50 per packet. Rejecting the order may seem foolish as Aunt Connie's Cookies has the capacity to produce the order, and could be missing out on a good opportunity if she declines to fill the order (University of Phoenix, 2011). In deciding which cookie's production to reduce, Maria took into account the concepts of contribution margin, unit contribution margin, and operating profits. This decision was necessary to create sufficient capacity to accommodate the mint cookies bulk order. The contribution margin is the amount of money that remians from the revenue obtained after sales to pay for fixed expenses and to contribute to the operating profits after deducting variable expenses. Alternatively, the unit contribution margin of each unit sales, in this case each pack of cookies adds to profit. Finally, operating profit is the profit earned from a company's core business operations, also known as earnings before interest and tax (EBIT). Maria calculated the contribution margin and the unit contribution margin for each type of cookie, determined to reduce the production of lemon creme cookies and to increase the production capacity for the bulk order of real mint cookies. Maria can sell mint cookies at $1. 20 per package, below the selling price of $1. 50 because the real mint cookies provide a greater total contribution margin and that the lemon cream cookies provides a greater unit contribution margin. Maria knew that Aunt Connie's Cookies should produce more of the cookies with the greater contribution margin per unit to maximize the shop's operating profit. If the scenario changed, and the bulk order was for lemon cookies, Maria would have to turn over the order to the confectioner. The unit contribution margin for the lemon cookies is smaller and Maria would have to increase the production capacity to make the same operating profit as for the mint cookies, to the point of going beyond the factory's production capacity. Maria faced the opportunity to buy a peanut butter cookie plant. She could use this plant to make more lemon creme cookies because the near-term demand exceeded 600,000 packs. The challenge for Maria is to make a decision about going forward or not with this business (University of Phoenix, 2011). If the new plant has a break-even volume of creme cookies of 650,000 packs, Maria must ensure that Aunt Connie's Cookie shop sales the same amount of packs or more. If the business sales less, it will make a loss, if it sells more, it will be a profit. The break-even point in volume is the point where the plant's fixed expenses are covered. In the case that Maria considers Aunt Connie's Cookie shop cannot sell that much, she may ensure viability of the plant by (1) trying to reduce the fixed costs (e. g. renegotiating rent, reducing telephone bills, insurance, etc. ), (2) trying to reduce variable costs (e. g. purchasing at lower cost the ingredients used to make cookies), or (3) increasing the selling price of the cookies. Any of these strategies can reduce the break-even point in volume. In the worst of the scenarios, Maria should not buy the peanut butter cookie plant. Key Learning Points. During the simulation I applied several concepts such as contribution margin, break-even point, fixed and variable costs, indifference point, and operating leverage. All these concepts interrelate and form part of the cost volume profit analysis tool. The application of these concepts by managers help organizations attain good financial performance. Cost volume profit analysis (CVP analysis) is a powerful tool that can help managers in understanding better the relationship that exists among the cost, the volume, and the profit in a business. Managers can make good business decision if they concentrate in trying to understand the interaction that exists among (1) the prices of product or services, (2) the level of activity, (3) the volume of product , (4) the variable cost per unit, (4) the total fixed costs and (5) and the mixture of the product or services. Business decision may be about changes to company's pricing policy, selection of a marketing strategy to use, choosing which products to manufacture or services to provide, and even about the acquision of new companies. The break-even point (BEP) is one element of CVP analysis. BEP is the level of output at which the profit is zero. Break even analysis helps managers determine how far sales can decline before their companies start to lose money. The indifference point is the volume at which costs for both labor-intensive operations and equipment intensive operations are equal. When volumes increase, revenues increase. However, the presence of lower variable costs per unit in equipment-intensive operations ensures that the operating profits increase more significantly when compared to labor-intensive operations. Equipment-intensive operations have higher fixed costs and lower variable costs per until when compared to labor -intensive operations. Jamestown Electric Supply Company. Jamestown Electric Supply Company has been in business for 45 years. The company designs, manufactures, and delivers electrical supplies in various forms to different type of businesses. Jamestown invested heavily in research and development of automotive electronic technology to provide its customers with modern functionality, safety, and performance. Jamestown products have outstanding features that create competitive advantage to commodities that customers regard as standard features on all automobiles. Jamestown has hundreds of diverse contracts with different divisions and plants of each of the major automobile manufacturers. Most of the contracts show good gross profit margin on sales, but others do not show acceptable bottom-line profits or show no profit. Although Jamestown's sales, continue to rise, profit declined in the period under analysis from 2003 to 2007 as showed on Exhibit One. Jamestown top managers believe that if sales growth remained positive, the problems with the profit would resolve. Warehousing and shipping managers think that customer service expenses are out of control and causing significant cost increases for the company. Jamestown customer services include overnight delivery of electronic component products, just-in-time inventory deliveries to client's plants, warehousing of client parts, special part support services, and many other customer services designed to gain and maintain clients. Exhibit One. Jamestown Electric Supply Company Income Statements for 2003 to 2007. Electric Supply Company financial performance is in jeopardy and top management have to change its customer service policy and marketing strategy after carefully analyzing the information obtained after performing a CVP analysis. The focus of the analysis should be in understanding the relationship between product price, volume, per unit variable cost, and the mix of products sold by Jamestown Electric. Calculating the contribution margin on the products which Jamestown Electric sales will allow management to know more in detail how much each unit sale will contribute to the company profit. Calculating the break-even point will provide information about which products do not bring either profit or loss, and about how far sales can decrease before Jamestown Electric starts to lose money. James Electric product cost structure has a higher percentage of variable costs than in fixed costs, which involves less operating leverage or risk. One of he options management should consider is to closely monitor the variable expenses incurred by customer service in order to increase the company profits. Jamestown Electrical Supply Company management will definitely benefit from setting a regular schedule to analyze contribution margins either monthly or quarterly to track product margin performance more accurately. Conclusion Managers can help their organizations achieve a good financial performance when they apply basic accounting concepts in their business strategic plans. Knowing the existing relationship between these concepts contribute to ensure their organization's financial success.

Victoria’s Secret Pink: Keeping the Brand Hip

Case 6 Victoria’s Secret Pink: Keeping the Brand Hip As consumers, we pay attention to what is hip and trendy in the marketplace as it relates to fashion. Advertising plays a large role in the fashion decisions made by adults and pre-adults alike. For instance, advertisers for Victoria Secret have done a brilliant job of creating an association with the Victoria Secret brand and the visual image of lingerie that immediately comes to mind. They do this by using famous super models to market their signature bras, panties and sleepwear. This association is then projected back on the consumer, who begins to believe that they can be just a seductive as the Victoria Secret supermodels if they purchase this lingerie. A dilemma that may arise from this is that sometimes ethical boundary lines may become blurred or even crossed when advertisers try to establish a target audience. In an effort to generate profits, companies may be putting themselves at risk by targeting audiences that are too young for their sexually charged merchandise. . Analyze the buyer decision process of a typical Pink customer. The typical Pink customer is a young and fashionable woman that enjoys comfortable clothing. For women who may think that the Victoria Secret line is too racy or sexy for them, the Pink line offers a casual alternative that allows young women to feel cute and playful. The Pink brand is typically associated with and is characterized as an â€Å"approach† product, which is a product that provides a consumer a form of enj oyment. A typical Pink consumer uses personal influences to make purchase decisions. For example, this line of clothing is basically geared toward college coeds, who are usually seen sporting â€Å"loungewear† in daily life. Pink consumers are able to take their personal sense of style to the next level by wearing clothing that better suits their personalities. In this line, loungewear has been redefined by the use of bright colors, stripes and polka-dots; the line reflects personalities that are more fun. Likewise, lifestyle and social class play a large role in buyer decision. Pink customers are fortunate enough to be able to afford to spend their disposable income on fashion forward brands such as these. Lastly, â€Å"age and life stage† impacts buyer decision. The intended target audiences for the Pink brand are women between the ages of 18 through 30 , which includes the later part of Generation X and most of Generation Y. This subculture perceives themselves as young and will dress accordingly and make a fashion statement with the popular Pink brand. The women in this target group who are interested in being fashionable will look to societal requirements of them when making fashion decisions. If they know their age group is being targeted by the Pink advertisers and they think that Pink is hip and stylish, they will likely be influenced to buy it. Consumers wearing modern clothing products tend to feel better about themselves and perceive themselves as conforming to modern times. 2. Apply the concept of aspirational groups to Victoria Secret’s Pink line. Should marketers have boundaries with regard to this concept? Victoria Secret has positioned the Pink line in a way that it will target young consumers through their entry-level product so that they continue to be loyal customers and purchase the Victoria Secret brand as they age. Marketers have an ethical and social responsibility to ensure that they are not marketing to a young target age group if the product poses an inherent health risk or is sexually charged. Such is the case with the tobacco companies. Their advertisements were indirectly gaining the attention of minors. I believe that Victoria Secret is not exploiting younger age groups with their Pink line. Even if tweens are interested in the product, there is little cause for concern since the line is intended to be cute and playful, rather than sexy. Unfortunately, because of age compression, children are doing away with childlike images at a much earlier age. The need to grow up is very visible when it comes to fashion. For this reason, marketers need to be diligent in making sure that they target and advertise to the appropriate age group. In this day and age we place blame on the fashion industry and manufactures for the skimpy clothing products that are introduced to the market place and essentially to our children. Although there is some truth to this, we must not minimize the essential role that parents need to play in ensuring that the boundaries for their children are met. 3. Explain how both the positive and negative consumer attitudes toward a brand like Pink develop? How might someone’s attitude toward Pink change? From a positive side, consumers can relate more to the Pink product line as the clothing is characterized as â€Å"loungewear† which is comfortable and easy to wear. The consumers are presented with new Pink products every three to four weeks. This in turn keeps customers satisfied with being able to have the latest and greatest attire. Positive consumer attitudes are formed by customer satisfaction with the product. If the customers’ expectations are exceeded, then they are said to have a positive outcome. Positive customer experience will lead to customers being loyal and making repeat purchases. Satisfied customers will in turn be advocates and refer their friends to the Pink line. Negative consumer attitudes are formed when there is dissatisfaction with the product purchased. These customers will most likely never purchase the product again due to their initial poor experience. A customer’s attitude towards Pink may change due to some misunderstanding. For example a loyal customer may change their opinion of the company not due to the product, but because of poor customer service. This in turn can persuade the customer to purchase from somewhere else. As a business, you need to create and maintain strong customer relationships. It is easier to keep current customers than to attract new ones. 4. What role does Pink appear to be playing in the self-concept of tweens, teens, and young adults? Pink appears to be having a positive influence on the self-concept of young adults. It is not always necessary to look sexy in order to feel good about yourself. Young adult women can look good and feel comfortable at the same time with the Pink line of clothing. Let’s face it, not all women love the way they look naked; the Pink brand allows them to feel as though they are wearing something young, hip and attractive without having to compete with the supermodels that wear the Victoria Secret line. The tweens and teens are being influenced by external forces such as the media, and by their social groups into wearing the Pink Label. Tweens and teens want to conform to societal expectations and will take any step necessary to accomplish this such as wearing adult clothing in order to fit in and be part of the hip, trendy crowd. Some parents may think that the Pink clothing line may be slightly risky or too provocative for this age group. Though selling to this age group may be a positive economic benefit for Pink, it may tarnish Pink’s corporate social image. Parents do not want to see their children dressing beyond their years. Bad publicity may cause customers to boycott the Pink brand and possibly the Victoria Secret’s products as well. References: Hickling, J. , & Miller, C. (2008). Cigarette pack and advertising displays at point of purchase: community demand for restrictions. International Journal of Consumer Studies, 32(6), 574-578. doi:10. 1111/j. 1470-6431. 2008. 00694. x. Court, D. , Elzinga, D. , Mulder, S. , & Vetvik, O. (2009). The consumer decision journey. McKinsey Quarterly, (3), 96-107. Retrieved from Business Source Elite database. Kotler, P. , & Armstrong, G. (2010). Victoria’s Secret Pink: Keeping the Brand Hip. In Principles of Marketing (Thirteenth ed. , pp. 12-13). Saddle River, NJ: Prentice Hall. Creed, W. , Scully, M. , & Austin, J. (2002). Clothes Make the Person? The Tailoring of Legitimating Accounts and the Social Construction of Identity. Organization Science, 13(5), 475-496. Retrieved from Business Source Elite database.

Dark Tourism - understanding visitor motivations Thesis Proposal

Dark Tourism - understanding visitor motivations - Thesis Proposal Example (Beech 2000, p. 32). Such places symbolize the harsh realities of human history. Darkness, cruelty, crime and blood is reflected in the very nature of such sites. However, despite all these elements, such sites also make very good visiting places for tourists and are of great significance not only to the ministry of tourism, but also to the whole society in general and the government in particular. Dark tourism sites are very important for the economic strength of a country given the large number of tourists they attract. The places exhibiting dark tourism are not limited only to actual places where some accident took place in the past but there is also a range of places that are considered to be in the domain of dark tourism sites that are in some way related to horrific events. These may be museums or other places of cultural and historic significance displaying elements memorizing bad moments in the past. There may be times when a cinema projecting movies based on accidents of the past like Titanic might also be quite related to the subject matter. Given the widespread popularity of dark tourism among the people all over the world, dark tourism sites have huge potential of adding a lot to a country’s GDP provided that government strategically plans to increase the opportunities for tourists interested in dark tourism. This requires careful analysis of all the factors that influence and are influenced by the dark tourism that include but are not limited to age of people, imminence and severity of the incident and its cultural and national significance Before getting into an in-depth analysis of the purpose and the study design to be adopted for this research, it is customary to define the dark tourism. Dark tourism was initially referred to by John Lennon and Malcolm Foley as â€Å"†¦the phenomenon which encompasses the presentation and consumption (by visitors) of real and commodified

BUS205 MOD 3 CA Essay Example | Topics and Well Written Essays - 500 words

BUS205 MOD 3 CA - Essay Example Blank contracts are evident across McDonalds’ operations. They range from supplies, transportation to customer service contracts. A dominant blank contract central to the operations of McDonalds is franchising. McDonalds allows other parties other than its founders to own and run McDonalds restaurants around the world. All McDonalds’ stores are however subject to the regulation and control of the top management and the McDonalds Corporation. This means that deviant practices from those of McDonalds Corporation are not acceptable. Franchising ranges from buying, leasing to co-operating McDonalds stores. The sale of goods and services is subject to laws that seek to regulate and control the underlying transactions. An essential law to account for is the Uniform Commercial Code (White & Summers 130). This code is basically a law that governs the sale of products and services. The code is made up of different articles, each of which addresses a specific issue prior to transactions that involve sale of goods and services. In the McDonalds context, article 2 of the UCC is evaluated in regard to McDonalds’ blank contract in franchising. McDonald’s employs three different franchising strategies. These are: conventional franchise, business facilities lease (BFL) and joint venture franchising (Shaw & Lafontaine 1041). The first strategy is a twenty-year lease of the company’s stores. The second one involves a contract where the company sells it stores to potential buyers. Finally, the third strategy is basically the partnership of the corporation and its affiliate parties in a bid to expand and spread McDonalds’ operations. Article 2 of the UCC provides for the sale of goods only. The article does not provide for any service contracts. The critical aspect of this article is that a good is defined as an item that is identifiable and movable at the time of sale (White & Summers 237). In this regard, some franchising

Ethics in Cyberspace Essay Example | Topics and Well Written Essays - 750 words - 4

Ethics in Cyberspace - Essay Example he clause â€Å"coding HTML or a computer graphic.† Therefore when a copyrighted material is uploaded on the internet it is still supported by the copyright law and should not be published publicly without consent from the owner or the author of the material. This is the most overlooked information on the net. Uploading a copyrighted work is like selling a pirated copy of it without paying the author, publisher or producer of the material. There might be servers or webhosts who would say that they should not be held responsible for the uploaded materials of its clients or users. This should not be the case. BT has let its users upload data and information protected by copyright in their system. Though they are not the so-called culprits themselves they should be responsible in ensuring that no legal laws would be infringed during their money making process. In the UK, it is the responsibility of the British Computer Society (BCS) to set the guidelines and protocols in regulating the behaviour of the society members towards professional affairs. The guidelines set by the BCS are considered a notch higher compared to the general law. As a member of a more restricted organization, since it is handling a very wide area of responsibility which is the cyberspace, one should assure adherence as non-compliance to the guidelines and protocols can result to either suspension or expulsion from the organization depending on the action done. The BCS Code of Conduct somehow seems to be the censor who regulates how IT professionals should act. There are notes on what and what should not be done by members as it can jeopardize its membership. One thing that can take as an example is the clause â€Å"seek to improve professional standards through participation in their development, use and enforcement.† However with the widespread piracy and the ft in cyberspace, it can be questioned as to how much integrity is there left for IT professionals who are upholding the ethics and conducts

Monetary Policy, Fiscal Policy, Business Cycles, and Economic Growth Assignment

Monetary Policy, Fiscal Policy, Business Cycles, and Economic Growth - Assignment Example Owners of multinational companies in Malawi will receive reduced dividends. Some multinational corporations’ employees in Malawi will either be laid-off or receive lower salaries (Hansen, 2013). 6.b). If the president of Malawi imposes a mandatory minimum wage of $5.00 per hour, workers in multinational companies will receive better pay. Consequently, the level of poverty will reduce in the country. Multinational corporations will incur more cost especially salary expenses. Due to higher costs profits for the companies will reduce thus shareholders will receive lower dividends. Multinational corporations might lessen the number of employees to reduce the salaries expenses they incur (Hansen, 2013). 7. Western states like the United States and United Kingdom resort to deficit spending by borrowing money to stimulate economic growth or recovery in times of economic recessions. The main disadvantage with deficit spending is that it leads to interest rates. High-interest rates reduce the ability to borrow. High-interest rates discourage entrepreneurs to invest. Consequently, low investment rates mean that the production capacity of a country is reduced the general output of the country decreases hence. Reduction in the output of a country reduces the rate of economic growth in a country. Deficit spending means that the government spends more than the private sector. States tend to utilize resources inefficiently. So these actions might lead to wasted resources. Deficit spending and increased borrowing increases an economy’s inflation rate. Increasing inflation rate reduces the value of a currency and adversely affects its competitiveness with other currencies. Inflation wi ll also lessen the amount of savings (Hansen, 2013). 8. Listening to Laurence Kotlikoff of Boston University, I was interested in the argument he brought forward regarding the government’s concealment of its debt obligations. Kotlikoff pointed out that United

The Difference between Sexual Practice and Identity Essay

The Difference between Sexual Practice and Identity - Essay Example This has forced these plants to bring international economic activities into effect. Another characteristic that helps maquiladoras enforce the globalization of economy is their main function, which is assembling key components into final products. These products are then to be exported into foreign markets. Maquiladoras also encourage globalization of economy by widely negating capital investment, production services and upper management without the exaction of duties (global economy and trade thrive most in areas where duties and tariffs are either negated or minimized). How Maquiladoras affect women around the world Corey Mattson, Marie Ayer and Daniela Mijal Gerson maintain that maquiladoras have greatly affected women globally, and unfortunately, in a negative manner. This, they do by corroborating information that MADRE, MUIXIL, Barcenas Women’s Working Committee and the Information Women’s Human Rights Clinic has provided. Mattson, Ayer and Gerson point out that maquiladoras have promoted femicide, political discrimination and violence against women, and outright violations of human rights in the maquilas. Mattson, Ayer and Gerson maintain that in Guatemala, there are hundreds of cases of femicide that have materialized over a few years. These scholars point out that while men are killed in greater numbers, what makes women’s case unique is that their killing is more deliberate, calculated, despite ICCPR’s articles 2, 3, 6, 7, 12, 16, 17, 19, 26 and 27 having proscribed such killings. Even after having passed domestic legislation to curtail the negative development, the government of Guatemala has not really been able to stop this vice (485). Mattson, Ayer and Gerson continue that femicide can be traced as far back as 36 years ago when the country slipped into internal conflict that has seen women being killed and raped as a way of destroying the enemy family structure, the community or even the whole country. They cite the Co mmission for Historical Clarification (CEH) to state that by 1994 alone, 9,411 women have been lost to gender based violence in the wake of the conflict. At the center of this conflict is the fight over state resources, including maquiladoras. That the government has a stake in the war is a matter that is clearly exemplified by the rampant impunity in Guatemala. From 2005 to 2007, only a meager 2% of 2,000 cases of femicide were prosecuted to their conclusive end. In the movie Maquilapolis, the mistreatment of women is equally bizarre within the confines of maquiladoras factories. Most employees are women who are paid less and work for long office hours. These women are for instance not allowed to visit washrooms or engage in communication, in order to keep production optimal. As a result, reports of nose bleeding and other conditions that are symptomatic of kidney problems remain popular among these female workers in maquiladoras. Q. 5. The Difference between Sexual Practice and Id entity Identity greatly affects sexual practices. This is because, cultural settings greatly molds human behavior, by the virtue of its moral power. Instead, morality has its essence seen in the prescription of behavior either being right or wrong, ethical or unethical, noble or ignoble. This therefore means that sexual and nonsexual practices are thoroughly defined as only being able to be carried within the parameters of the societal values and

Internet Marketing Dissertation Example | Topics and Well Written Essays - 7000 words

Internet Marketing - Dissertation Example These athletes would be like spokespeople for the shoes. Other considerations that Mercury needs to consider is whether they want to concentrate on on-line stores or brick and mortar stores, and the importance of conducting marketing research to get ahead of coming trends. These are all the concerns which have been identified by research regarding on-line marketing trends. This research was compiled by using the methodology of secondary research, which means that, as opposed to using primary research as a methodology, the actual data was collected by others. The advantages to this are cost and time, as secondary research is must less costly than primary, and can be compiled in much more timely fashion. This dissertation will also propose an on-line marketing model which utilizes the concepts which have been revealed through the research. Introduction Internet marketing is an excellent, relatively low-cost way, for new brands to get their name out to the general public. Research shows that social marketing, if done correctly, can produce excellent dividends for companies, and specific research about Facebook shows that its demographic and reach would be an excellent place to focus the marketing plan. ... Other considerations that Mercury needs to consider is whether they want to concentrate on on-line stores or brick and mortar stores, and the importance of conducting marketing research to get ahead of coming trends. Methodology   Ã‚   The research method that was used was secondary data.  Ã‚   Secondary data is, in a nutshell, data that has been collected by others. It can be in the form of government and regulatory reports, company reports, published academic research, and internal documents produced by organizations (Harris, 2001).  Ã‚  Ã‚   The advantages of using secondary data is that it is readily available, and generally has a low cost.   (Hopperth, 2005).   This is contrast with collecting primary data, which is often prohibitively expensive. (Brown & Semradek, 1992).   Time factors are also important, in that primary data can take years to compile, while secondary data may be compiled in a matter of months. (Hopperth, 2005).     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚   In this case, the secondary data that has been compiled consists mainly of articles in peer-reviewed journals, as well as resources which have been compiled from Internet search sources. It is appropriate to obtain secondary sources from the Internet, as the topic is in regards to on-line marketing. To this end, the articles which are germane to the topic are not limited to peer-reviewed articles and studies, but also more informal informative sources, such as blogs, as these may provide insights into the topic at hand. The inclusion criteria for articles are that the articles should be recent. While there are some articles which date from the early 2000s, the majority of the articles are from 2008 and later. This is important, as on-line marketing is ever-evolving, and the strategies which define the genre

Substantive Law Movie Review Example | Topics and Well Written Essays - 750 words

Substantive Law - Movie Review Example This paper intends to analyze from the substantive law point of view of the unfolding events within the movie â€Å"The Accused† as written by Tom Topper in 1988 (Ebert para 1-10). The movie is a description of unfortunate happenings that involve Sarah Tobias who is the accused of luring herself into the unfortunate rape ordeal and who is accused of the same. Moreover, in a rather twisty way, the case moves from her accusation and she becomes the accuser in trying to seek justice for her own misfortune. The movie therefore depicts that rape victims would stand to be accused in causing it to happen. The drunkards in the bar where she goes and drinks uncontrollably, shows the substantive sides of the legal movie through the abuse of Tobias rights. The drunkard men blamed the accused for first over-drunkard-ness after which she engaged in provocative dance, which leads to her rape. Under the substantive law provisions, the public (represented by the people who were drinking withi n the bar at the time of the happening) had the right to disciplined dance by the accused, which was not observed when the accused engaged in dancing provocatively. On the other hand, the accused had the right to personal security as against the assault through rape and jeering by the drunkards in the bar. ... Moreover, while drunk, the accused disrupts the peace of the customers who were enjoying themselves in the bar through indecent dances, which provoked the men to rape her. This was therefore offensive and the accused would be rightfully accused under the criminal law of engaging in risky behavior in the public. On her side as the defendant, Sarah would argue that she was entitled to taking alcohol in the bar just as any other adult person was. She would justify her dance with the fact that though she was drunk, she was allowed by the law to dance and as such, she was not responsible for any possible offence she would cause the other people through her dance. She was therefore not rightfully being accused for being the cause to her rape but rather, the rapists should have been accused for physically assaulting her and emotionally hurting her through the chanting and the jeers, which encouraged her perpetrators to continue with harassing her. On the other side of the case was the accus ed accusing the rapists of causing physical and emotional harm to her through the rape as well as the jeers and the chants. With the plaintiff deciding to lower the charges against the accused in the cases for â€Å"aggravated assault,† the complainant feels rather assaulted in that the case involved had the magnitude of brutal rape in front of other people. The court under the substantive law framework had the responsibility to treat the case with the seriousness of such a crime against the complainant’s rights and freedoms. The complainant’s argument was therefore that though she as a woman who acted indecently in the bar had the right to say no to the atrocities and be heard which was not

606 week 1 Assignment Example | Topics and Well Written Essays - 250 words

606 week 1 - Assignment Example For example, if someone is involved in criminal operations and security agents feel that getting into his system without his permission maybe the way to get evidence against him then that will be ethical. Also, if a company suspects something wrong is going on with its network then it maybe ethical to investigate the network connected to its network ( Bejtlich, 2003) . Ethical hacking is a good practice as it helps companies to enhance security of their computer system. Without proper audit of the computer system no real computer security exist. However, the certificate must be issued with a lot of caution and the authorized hackers should testify up on oaths. A Defensive Network Architecture is an information planning for the network security system which is well maintained and controlled and very closely monitored to identify weaknesses in the system (McClure et al., 1999). This architecture must be up to date to resist current forms of attack. Defensive network architect is important mostly for large organization since it helps to monitor their networks. Network monitoring also assist in evaluating environmental changes (McClure et al., 1999). For example, when there is an increase or decrease in traffic and assets which are currently maintained and secured. Our organization have an architecture in place which they use to control and monitor their security system. Since it is an organization which deals with confidential documents, this helps to secure their data. In conclusion, defensible network has become so important that on 14th March, 2014, Scott Air Force Base III marked a major progression when they signed a department of Defenses Joint Information Environment (Shelly, 2014). Shell, Petruske (2014) Cyberspace milestone reached for Air Force Network. Retrieved on 8th April, 2014

Measuring and Managing Customer Relationships Essay Example for Free

Measuring and Managing Customer Relationships Essay Some companies have highly sophisticated analytic systems that allow them to estimate these parameters based on the demographic characteristics of a potential or newly-acquired customer. The analytics help guide the companies’ promotion strategies and campaigns to attract customers with the highest expected lifetime value. For example, RBC Financial Group in Canada uses an analytic model of a customer’s future profitability based on age, tenure with the bank, number of products and services already used at the bank, and the customer’s potential to purchase additional products and services, grow account balances, and generate fee-based income. 1 The bank assigns a personal account representative to its estimated high lifetime value customers, ensures that their phone calls get picked up quickly, and provides them with ready access to credit at attractive terms. 6-31The net promoter score is likely to have the greatest predictive power for repeat purchases and growth in business-to-customer settings where customers have frequent interactions with companies. The score is likely to have the least predictive power in business-to-business settings where purchasing decisions are made by highly sophisticated professionals. In this case, it is better to ask, â€Å"How likely is it that you will continue to purchases products or services from Company X? † CASES 6-32The responses below are based on â€Å"Survival Strategies: After Cost Cutting, Companies Turn Toward Price Increases,† by Timothy Aeppel, The Wall Street Journal (September 18, 2002, p. A1). (a)Jergens’ president based the price on what he determined to be the cost of producing the order of 10 odd-sized fasteners from scratch. The cost included setup for the odd size and overtime labor. The company actually produced the odd-sized fasteners by producing full-size fasteners and then shortening 10. This method was less costly than setting up the equipment to run a small batch of the required odd size. (b)Goodyear had been rewarding its sales force based on volume, providing an incentive for the sales force to deeply discount prices to large distributors. The discounts were so substantial that the large distributors could resell the tires to smaller distributors (even with transportation costs to other regions), reducing Goodyear’s sales at higher prices to smaller distributors. Goodyear responded by cutting the discounts to large distributors, removing discount approval authority from the sales force and transferring it to a â€Å"tactical pricing group† that determines whether Goodyear can profitably match a competitor’s prices. Goodyear also modified its sales force bonus scheme to include a â€Å"revenue per tire† metric. (c)Emerson discovered that customers were willing to pay about 20% more than Emerson’s initially proposed cost-based price of $2,650 for a new compact sensor. Emerson priced the sensor at $3,150. Note that the article does not provide information on how Emerson determined product costs that it used as a basis for its markups. A traditional cost system is more likely to undercost a low-volume or customized product because it allocates manufacturing support costs to products based on unit-level drivers. An activity-based costing system more accurately assigns costs based on resource usage. (d)Wildeck, â€Å"a maker of metal guard rails, mezzanines and material lifts for factories and warehouses,† promoted packages that included installing its products. The installations bring higher profit than parts catalog sales. Wildeck responded to a competitor’s lower-priced storage-rack protector by developing its own â€Å"lite† version and pricing it much lower than the competitor’s price. When customers called about purchasing the lite version, they were informed of the benefits of the original version, and most of these customers bought the original version. An accurate costing system, such as a good activity-based costing system that includes both manufacturing and nonmanufacturing costs of providing goods and services to customers, provides reasonably precise information to managers for making decisions about the mix of products and services to offer to customers and prices to charge in order to generate the desired level of profitability. (e)Union Pacific introduced a minimum price that was higher than a third of its customers paid. The company was not concerned if it lost these customers because customers who were paying higher prices would fill up the newly free space. Dropping unprofitable customers will not lead to an immediate increase in profit if the associated capacity-related costs are committed costs and the resources cannot be put to other profitable use.

Dormancy-breaking Treatment on Spices of Fennel

Dormancy-breaking Treatment on Spices of Fennel Effect of moist chilling and application of dormancy-breaking treatment on two spices of Foeniculum vulgare Mill Sayyid Amirreza Tahaei, Ali Soleimani Abstract One of the problems of planting of fennel (Foeniculum vulgare Mill) is seeds dormancy of this plant’s seed. We designed an experiment and investigated effect of wet chilling levels including 0, 15, 30 and 45 days of chilling and different breaking dormancy treatments on breaking dormancy of seeds of two fennel species which are named Nahavand and Malayer. Dormancy-breaking treatments were including gibberellic acid (100 mg L-1), benzyl adenine (10-5 M), chitin (10-5 M), mixture of gibberellic acid + benzyl adenine, mixture of gibberellic acid + chitin, mixture of benzyl adenine + chitin, mixture of gibberellic acid + benzyl adenine + chitin (with the mentioned concentrations(, concentrated sulfuric acid (90%) for 15 second, potassium nitrate 0.4%, distilled water, aminol forte 0.4%, kadostim 0.4%, fosnutren 0.4% and humiforte 0.4%. The results were indicated that chilling have significant effect on increasing of the germination percentage, coleoptile length, radical length, se edling length, rate of germination and vigor index. The treatments of benzyl adenine + chitin, gibberellic acid + chitin, aminol forte and distilled water caused a significant increase in characteristics of fennel germination in compare to other treatments. Varieties of Malayer has significant percentage of germination, coleoptile length, radical length, seedling length and vigor index in compared to varieties of Nahavand. The results indicated that in the condition of this study moist chilling treatment (stratification) for 15 days convey with application of treatments of benzyl adenine + chitin and aminol forte is suitable to breaking dormancy of fennel seeds. Keywords: Chilling, dormancy of seed, dormancy-breaking treatments, fennel Introduction Fennel (Foeniculum vulgare Mill.) is an aromatic, Herbaceous and biennial plant which grows to a height of 2 m. Fennel fruit is small with the length of about 8 mm and width of 3 mm, aromatic and sweet (Rchinger1987). One of the main characteristics of seed is the power of germination and vigor that is important for farmers (Copeland L. O. and M. B. McDonald, 1375). Studies have shown that many of the family Apiaceae plants are produced seeds with lots of endosperm and small embryos (Baskin, 1992). Percentage of seed germination in many plants of this family are low and their germination standards is lower than other plants. Lack of embryo, incompletely and dormant embryo in seed are the most important factors of seed dormancy and reducing of germination in this plants category (Robinson, 1954). The results of the studies of (Hedayati, 2000 and Nichols; ,1934Baskin, 1984, 1991 and , 1999 Troy, 1993; Widrlechner, 2000) indicate that a variety types of the Saubacus genus, Umbelliferus seeds and Dioscora and Cuphea species also show different degrees of physiological dormancy patterns and chilling can greatly help to resolve this type of dormancy. (Slater, 1982). Soltani Pour (1388) showed that the maximum and minimum rate of germination of fennel were 34.1 and zero per day related to cold treatment and hot water treatment. The maximum index of vigor seed was 365.75 related to cold treatment and the minimum index of vigor seed was zero related to hot water treatment. Moist cold causes permeability of seed, materials washing and prevents germination, also cold resolves physiological dormancy and overcomes internal abscisic acid. Plant hormones or growth regulators are involved in many aspects of plant growth. Investigations showed that most of the plant hormones such as auxins, gibberellin, cytokinin, ethylene and abscisic acid affect on the stimulating germination or dormancy of seed via specific ways that cause controlling functions of nucleic acids (Cournf et al., 2002). The results of the interaction of different concentrations of gibberellin hormone (0, 100, 250, 500 and 1000 ppm) and the time of dipping in this hormone (24 and 48 hours) of the rhubarb indicated significant differences between treatments in terms of the evaluated characteristics (percentage and rate of Fecula gummosa). The maximum a mount (65%) was obtained by increasing concentrations of this hormone from 100 to 500 ppm. However it was reduced by increasing concentrations of hormone to 1000 ppm. Bannayan and Najafi (1383) stated that germination of Fercula gummosa was increased at concentrations above 50 ppm of gibberellic acid. They observed that low concentration of gibberellic acid had no effect on breaking dormancy of Fecula gummosa, but the concentration of 50 ppm and increasing the soaking time from 48 to 72 hours improved percentage of germination. As the maximum percentage of Fercula gummosa seed germination was obtained at concentrations of 1000 and 2500 ppm. Materials and Methods Seed Characterization Seed samples of two species namely Malayer and Nahavan were collected from Sarsir area of Hamadan in 1390. In order to preparation seeds, at first the same size and apparently healthy seeds were separated by a loop. Average weight of 1000 seeds was 3 g. After stratification period, the seeds were sterilized and breaking dormancy treatments were applied on them and they were placed in germinator machine with photoperiod of 8 hours of light at 30  ° C and 16 hours of darkness at 20  ° C (ISTA, 1985). Characteristics of Experiment Location To evaluate the effects of moist chilling and application of hormonal, chemical treatments and biological stimuli to break dormancy and induce germination of two varieties of fennel, an experiment was performed in laboratory of seed technology of the Agriculture faculty of Islamic Azad University khorasgan brunch Isfahan in 91-92 years. The research was performed based on a split factorial experiment in a completely randomized design (CRD) with four replications. Levels of stratification set in the main plot and variety factorial and break dormancy treatment set in sub-plots. Effect of moist chilling on breaking dormancy of seed Moist chilling levels include 0, 15, 30 and 45 days. This means that the seed is placed in distilled water for 24 hours. Then the moist seeds were placed inside sterilized and humid cotton bags separately. These bags were kept in isolated and dark environment at 4  ° C in the refrigerator. Effect of treatments on breaking dormancy of seed After the chilling period, 14 pregermination treatments were applied on the seeds. 14 braking dormancy treatments were as follow: 1-Gibberellic acid (100 mg L-1). 2- Benzyl adenine (10-5 M). 3- Chitin (10-5 M). 4- Mixture of gibberellic acid + benzyl adenine. 5- Mixture of gibberellic acid + chitin. 6- Mixture of benzyl adenine + chitin. 7- Mixture of gibberellic acid + benzyl adenine + chitin. 8- Concentrated sulfuric acid (90%) for 15 second. 9- Potassium nitrate 0.4%. 10- Distilled water. 11- Aminol forte 0.4% (Growth Stimulus). 12- Kadostim 0.4% (Growth Stimulus). Fosnutren 0.4% and Humiforte 0.4% (Growth Stimulus). Concentrations used for treatments 4, 5, 6 and 7 were same as the concentrations of treatments 1, 2 and 3. Used hormones in these experiments were manufactured by Sigma Company and biological stimuli, including 19 kinds of amino acids, low molecular weight polypeptides and also nutrients were manufactured by Inagrosa Company. Statistical population and sampling In order to determine the percentage and rate of germination germinated seeds were counted once per 24 hours according to the ISTA instruction. Root were considered germinated when they exhibited a radical extension of 2 to 3 mm (Bahadori et al., 1386). Evaluation of germination will be end when amount of germinated seeds in consecutive counts are same and this time was considered as the end of the germination period. After this period, the following parameters were measured: 1-Germination percentage 2- Coleoptile length 3-Radicle length 4- Germination rate 5- Uniformity of germination 6- Seed vigor index Percentage of germination according to equation of (Jefferson and Pennacchio, 2003) G=(n/N)Ãâ€"100 G = germination percentage n = amount of germinated seeds N = amount of the seeds in each petri dish container Germination rate according to equation of (Bahadori and Javanbakht, 1385) RG =1/MTG RG = rate of germination MTG = Mean Time of Germination Uniformity of germination was calculated according follow equation (Karam and Al-Salem, 2001) Uniformity of germination = (4) D = number of days from the beginning of germination ∑n = total number of germinated seeds N = number of germinated seeds at day = average number of days from the beginning of germination Data Analysis: Analyses of variance was performed on the data by MSTATC software. The means of parameters levels was compared using Duncan’s multiple range tests at %5 level of probability. Excel software was used to plot diagrams. Results Stratification It was observed that moist chilling is the most important treatment on seed germination of Fennel like many other members of Apiaceae family. However, Stratification have a significant effect on percentage of germination, coleoptile length, radical length, seedling length, average time of germination, germination rate and seed vigor index at %1 level of probability but the uniformity of germination was not significant (Table 1). The results indicated that increasing cold stratification duration for 15 days increased seed germination. Comparison of means using Duncan method indicated that the maximum percentage was obtained with 15 days cold stratification treatment resulting in 36.86% and it was decreased by increasing moist cold stratification duration as 45 days cold stratification treatment resulting in 11.18% stated that there was no significant difference in germination practically (Table 2). Results indicated that the maximum average time of germination was obtained by using no stratification treatment and cold stratification of 15 days but average time of germination was decreased significantly by increasing cold stratification duration from 15 to 30 and 45 days (Table 2). Stratification treatment have a significant effect on seed vigor index at %1 level of probability (Table 1). the maximum seed vigor index was obtained by using cold stratification treatment of 15 days and there was a significant difference between this treatment and other treatments. the minimum seed vigor index was obtained by using cold stratification treatment of 45 days and there was a significant difference between this treatment and other treatments (Table 2). Breaking dormancy treatments The results of variance analyses table of breaking dormancy treatments application indicated that applied of hormone- amino acid- chemical treatment caused a significant difference between germination parameters such as percentage of germination, coleoptile length, radical length, seedling length, average time of germination, germination uniformity, germination rate and seed vigor index (Table 1 and 2). Comparision of means indicated that the maximum affect on germination of fennel was obtained by using aminol forte, benzyl adenine + chitin treatments (Table 2). Interactions of moist chilling and breaking dormancy treatments indicated that bio-stimulant treatments of kadostim and aminol forte and hormonal treatments of benzyl adenine + chitin had the highest percentage of germination in the absence of cold. An increased in germination percentage was observed by increasing cold stratification duration of mentioned treatments to 15 days but increasing cold stratification duration up to 15 days reduced germination percentage with the same ratio. However, increasing cold stratification duration from 0 to 15 days for nitrate potassium treatment increased germination percentage of 26% that is maximum percentage of germination but increasing stratification duration to 30 and 45 days reduce germination percentage to a lesser extent compared with that (Table 2). The results of applied treatments revealed that the concentrations of used materials and the duration of these treatments are effective in stimulating germination. Varieties The results of varieties reaction indicate that increasing percentage of germination, coleoptile length, radical length, seedling length and seed vigor index of Malayer variety is significantly higher than nahavand variety. The seeds of Malayer variety with 32.29% of germination is ranked higher than the seeds of Nahavand variety with 13.11% of germination (Table 2). The interaction between the moist chilling with break dormancy treatments and varieties Study of interactions of moist chilling, varieties and breaking dormancy treatments indicated that cytokinins convey with increasing cold stratification duration to 15 days increased some parameters such as percentage of germination, coleoptile length, radical length, seedling length and etc. in Malayer and Nahavand varieties (Table 3). The highest average time of germination was obtained by using 15 days cold stratification treatment covey with distilled water treatment in Nahavand variety while the lowest average time of germination was obtained using 30 days cold stratification treatment covey with sulfuric acid treatment in Nahavand and Malayer varieties and 30 days cold stratification convey with kadostim in Malayer variety. Interactions of variety, chilling and breaking dormancy treatments have a significant effect on seed vigor index at %1 level of probability (Table 3). The maximum seed vigor index was obtained by using humiforte treatments convey with cold stratification tre atment of 15 days in Malayer variety and there was a significant difference between this treatment and other treatments. The minimum seed vigor index was obtained by using sulfuric acid treatment convey with cold stratification treatment of 30 days in Nahavand and Malayer varieties and there was a significant difference between this treatment and other treatments except kadostim treatment convey with cold stratification treatment of 45 days in Nahavand variety and sulfuric acid treatment convey with cold stratification treatment of 15 days in Nahavand variety (Table 3). Discussion Our data indicated that improving moist chilling to 15 days can be caused breaking dormancy of seeds as the maximum amount was obtained with 15 days cold stratification treatment resulting in 36.86% and it was decreased by increasing moist cold stratification duration as 45 days cold stratification treatment resulting in 11.18% stated that there was no significant difference in germination practically. There is continuity between seed dormancy and germination (Choun, 1996). This reaction can be due to growth of stratified embryos. Similarly, number of cell, dry weight and final length were increased in the embryonic axis of cherries seed which had been stratified (Eleni and Pelak, 1960). Also absorption of oxygen and energy were provided at the surface of cellular that the enzymes catalase, phosphatase, alkaline lipase and peroxidase were increased (Zarska-Maciejewska and Lewak, 1976). Thus it becomes clear that many of fetal development and metabolism are affected by stratification. In addition amount of hormone changes in stratified seeds. For example, ABA level is reduced due to seeds stratification of apple, pine, walnut and hazelnut. Adding gibberellin can be substituted stratification in some seeds (Pinà ¯Ã‚ ¬Ã‚ eld, 1968) due to the stimulatory role of this hormone. During the stratification procedure observed an increase in the amount of internal gibberellin which can be confirmed previous hypothesis )Frankland and Virnik, 1966). Therefore, in addition of the increase in growth rate and metabolic activity of the stratified seeds, changing of the inhibitor and stimulator levels can also be effective in breaking of the seed dormancy. The stratification time varies depending on the species. Seeds of Wild Rose needs to have a two-month period of stratification (Crocker and Barton, 1931). The stratification time depends on the age of the seeds. The seeds of Malayer variety with 32.29% of germination is ranked higher than the seeds of Nahavand variety with 13.11% of germination. The difference between seeds collection areas or the condition of the seed on the mother plant and strength of seed dormancy could be the reasons of this observation. On the other hand, it seems that induction of secondary dormancy is provided by the development of chilling on the studied seeds of the 1390. Study of breaking dormancy treatments effect indicated that the maximum affect on germination of fennel was obtained by using aminol forte, benzyl adenine + chitin treatments (Table 2-4). These reactions can probably be accrued due to the effect of cytokinins such as kinetin on increase activity of alpha-amylase that finally lead to the breakdown of starch molecules. In the other hand it seems that the resolve of seed dormancy by cytokinins may be related to increasing membrane permeability and exchanging storage materials. In addition cytokinins increase the process of cell division in the embryo by stimulating the synthesis of RNA and DNA and thereby facilitates seed germination. Thus the cytokinins are required to complete induction of germination by GA and reduce the effect of growth inhibitor (such as ABA) indirectly. Agrol and Dalani (2004) also proposed a model to study the effect of the germination stimulating and inhibitory hormones and they concluded that 1ibberellins can n ot break seed dormancy when there are high levels of ABA in the seed and in this case, presence of 1ibberellins besides the cytokinin leads to overcome ABA and seed dormancy will be beaked. Totally, it is believed that seed dormancy in excellent plants will be occurred by the balance of growth internal inhibitory and stimulating. Therefore, dormancy may be occurred due to the presence of growth inhibiting substances or lack of growth stimulating substances or a combination of both them. The amount of these endogenous compounds are controlled by environmental factors such as light and temperature. Study of interactions of moist chilling, varieties and breaking dormancy treatments indicated that cytokinins convey with increasing cold stratification duration to 15 days increased some parameters such as percentage of germination, coleoptile length, radical length, seedling length and etc. in Malayer and Nahavand varieties. The increase of mentioned parameters by cytokinins probability r elated to increasing membrane permeability and exchanging storage materials. However, chilling is effective due to elimination of germination inhibitory factors. Moist chilling increases effects of breaking dormancy treatments and as a result resolve dormancy and Induces germination. In the other hand, bio-stimulant treatments of kadostim and aminol forte and chemical treatments of nitrate potassium convey with increasing chilling duration improved degree of their germination. Acknowledgements This study was part of a MS thesis of Sayyid Amirreza Tahaei that was defended in Faculty of Agriculture of Islamic Azad University Isfahan brunch. Therefore, I would like to express my special appreciation and thanks to manager of Faculty of Agriculture of Islamic Azad University Isfahan brunch, my supervisor Dr. Ali Soleimani and my advisor.

Evaluation Of Competitive Environment

Evaluation Of Competitive Environment INTRODUCTION In any businesses, understanding micro-economic and macro-economic environment that business is operating in is very important stage because the factors in these two environments have strong influence on the success of business. Micro-economic environment involves demand and supply for the business, market structure and cost structure. In other words, those are internal factor of the business that to some degree business can control. On the other hand, macro-economic environment comprises of external factors that cannot be controlled by the business but have strong influence on the business for example: economic situation, inflation, interest rates. This report will describe and analysis the impacts of micro and macro-economic environment on Dominos pizza business. The purpose of this report is to use knowledge and theory in economics for manager subject to apply into practical situation. MICRO-ECONOMIC ENVIRONMENT The business overview Dominos Pizza is an American restaurant chain and international franchise pizza delivery corporation. Founded in 1960, Dominos is the second-largest pizza chain in the United States and has more than 10,000 corporate and franchised stores in 70 countries and all 50 states of United State. Dominos Pizza was bought out by Bain Capital in 1998 and went public in 2004. In Australia, Dominos Pizza is the largest pizza chain in terms of both network store numbers and network sales. In addition, Australias franchisee is the largest for the Dominos Pizza brand in the world. Dominos Pizza holds the exclusive master franchise rights for the Dominos brand and network in Australia, New Zealand, France, Belgium, the Netherlands and the Principality of Monaco. The Dominos brand is owned by Dominos Pizza, Inc, a listed US company. Dominos Pizza Enterprises are operating in five countries, with approximately 845 stores hiring about 21,000 people and making more than 60 million pizzas a year. Dominos Staff Products The current Dominos menu features a variety of  Italian-American  entrees and side dishes. Pizza is the main focus, with traditional, specialty and custom pizzas available in a variety of crust styles and toppings. Besides, Dominos also try to appeal to a larger base of customers by expanding its menus offering pastas, sides and desserts, chips. http://blog.vovici.com/Portals/60483/images/dominos_pizza_pie.png http://whatifeedmyhusband.files.wordpress.com/2010/12/img_2916.jpg https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh4irn2-Kn0lQXmDASszl5TM7ls-kNpNXfvAC_Ze-nAKf0AZ5skeuUOyes43p8pwyij_atsVFXxZ27S2G02HbXzwwRsEPBYak5As1ZJiAyZdlxCOfk0TGW_Rafi7_z1wC3LpMeSdjp88JBZ/s1600/DSC_5602.JPG http://slice.seriouseats.com/images/2013/01/20130108-dominos-chain-reaction-bread-bowl-pasta-5.jpg Customers Dominos target market is the consumers who is looking for reasonably-priced pizza and quick delivery. Dominos mainly focuses on delivery and pick-up customers. Demographically, Dominos does not target at a specific segmentation. Instead, it targets. Moreover, Dominos also concentrates on online pizza orders, so it can reach the greatest number of consumers while also improving its ability to meet customer demand, by 2012 online and mobile ordering account for up to 40% of sales. Competitors Domestically, Dominos faces highly competitive with main challenges coming from Pizza Hut, Papa Johns and various local/regional competitors. Direct competitors Pizza Hut: 271 stores Pizza Haven: 150 stores Pizza Capers: 95 storesC:UsersQuanDesktopdownload (2).jpgC:UsersQuanDesktopimages.jpgC:UsersQuanDesktopdownload.jpg Crust Gourmet Pizzas Eagle Boys Pizza: 281 stores C:UsersQuanDesktopdownload (1).jpgC:UsersQuanDesktopcrust_logo_vine__Square_normal.jpg Indirect competitors Dominos pizza has a huge variety of indirect competitors or close substitute products within fast food industry like Mc Donald, KFC, Subway, Nandos, Hungry Jack, Sushi†¦ Market share Dominos Pizza is the market leader in the Australian chained pizza market with 46.1% followed by Pizza Hut (29.8%), Eagle Boys Pizza (14%), Pizza Haven (3%) and other (7%) Figure : Market share Evaluation of competitive environment Monopolistic competition is a market structure where many producers of somewhat different products compete with one another (Robert, 2010, p 401). Dominos chain is operating in a fast food industry with a number of similar producers. These producers are competing together within Australia to gain market share in pizza market. Although the products produced and sold are basically the same among these producers, there are still different feature differentiate them, namely brand image, store design, location, additional services. What helps customers distinguish Dominos from other pizza stores are the distinct logo and design in store, easy online order and tracking as well as quick delivery service. In addition, barrier to entry pizza market is not really high. Although differentiation is a large and necessary expense for the large fast food chains, it is not difficult for private startups to overcome and thus not a significant barrier to market entry. As a result, it can be concluded that Dominos is operating in Monopolistic competition environment. Evaluation of Demand Curve Operating in Monopolistic competition environment and occupying 46.1% chained pizza market give Dominos a certain power to determinate pizza price in the market. Ii is assumed that Dominos increases its price; majority of customers would switch to other place for pizza like Pizza Hut, Eager Boys Pizza or switch to substitute products of pizza like burger, chicken, sushi. However, not all customers will do that; some of them will still buy Dominos pizza because of its convenient location or quick delivery. Therefore, demand curve for Dominos is relatively elastic but not horizontal as can be seen in the graph. Figure : Demand curve of Dominos As a nature of Monopolistic competition environment, firms that are operating in that environment can pursue the objective of maximizing their profit. As a result, price will be above marginal cost (as can be seen in the graph). Dominos also can maximize its profits by producing and selling the quantity of pizza at q* at which the pizza price will higher marginal cost of producing pizza. However, this pricing strategy need to be considered carefully and should be only employed in the short run because of the fact that in the long run if Dominos keep the price so high and its competitors reduce the price, Dominos will lose its customers base which means that the demand curve for Dominos will shift to the left leading to decreased profit of Dominos. In addition, this strategy also encourage new entrant to enter into the pizza market which also have the effect of shifting demand curve of Dominos to the left. Cost structure of Dominos Fixed cost and variable cost The short-run total costs of Dominos break down into two categories: fixed costs and variable costs. Fixed costs are the costs change with the level of outputs (Robert, 2010, p 296). For Dominos, these costs comprise of Management salaries, Plant and equipment, marketing expenses, occupancy expenses, store related expenses and communication expenses. On the other hand, variable costs are unchanged with the level of output. The variable costs of Dominos include the expenditure on Food and paper and employment. (For more detail refer to appendix 3) Figure : Cost structure of Dominos Evaluation of cost structure As can be seen from the cost structure of Dominos, the proportion of variable cost is relatively higher than fixed cost, 71% as opposed to 29%. In short term, declining average fixed cost is primary reason for the falling average total cost and with high output, diminishing marginal product causes marginal cost to increase which eventually causes average variable cost and average total cost to rise (Robert, 2010). Therefore, cost structure of Dominos indicates that as its pizza stores increase their sold pizza to stores capacity, the effect of declining average fixed cost will soon disappear and the effect of diminishing marginal product will be soon prominent leading to average total cost increasing quickly. This also explains why more Dominos pizza stores are going to be opened quickly within one year so that the average total cost will decrease again. This is illustrated in the graph below, as the average total cost increase quickly from A to B and its current stores nearly reach to capacity, Dominos will open another store to reduce the cost to C so that it can keep competitive price with its competitors. Diseconomies of scale occur as the firm finds it increasingly difficult to handle the complexities of large scale management (Robert, 2010, p 306). However, at the moment it is not a case for Dominos as the expansion strategy employed by the company is franchising. This strategy allows Dominos to expand operation without adding complexity to the management because the business model has been standardized to be able to be copied within a market and easily managed by manager. Therefore, in the long run Dominos still can manage its cost store by store and leverage the economies of scale for each new store opened. MACRO-ECONOMIC ENVIRONMENT Political environment in Australia Recently, Australia stood out as an attractive investment destination due to a political system that has been evaluated as being highly effective in responding to economic challenges .The adaptability of Australian government policy to economic changes has been ranked in the top two countries in the region (IMD World Competitiveness Yearbook, 2009). Australia also has an open, efficient and transparent legal framework due to a strong system of checks and balances, and a highly respected judicial and law enforcement system. Moreover, tax policy, labour law, environmental law, trade restrictions and tariffs are carefully constructed and implemented consistently which provide a clear guideline and safe environment for businesses (Australian Trade Commission, 2011). Economic environment in Australia The economy of Australia is one of the largest economies in the world. In 2011, it was the 13th largest national economy by nominal GDP and the 17th-largest measured by PPP adjusted GDP, about 1.7% of the world economy. Australia is the 19th largest importer and 19th largest exporter. Service sector is the main contributor to the Australian economy with 68% of GDP. The mining sector presents 19% of GDP. Economic growth is largely dependent on the mining sector and agricultural sector with the products to be exported mainly to the East Asian market. Australia is a member of the APEC, G20, OECD and WTO. The country has also signed free trade agreements with ASEAN, Chile, New Zealand, Thailand, and the United States. The ANZCERTA agreement with New Zealand has greatly increased integration with the New Zealand economy subjecting to form a Single Economic Market by 2015. Growth rate Australia is one of the fastest growing economies among developed countries. Despite of the effect of global financial crisis, Australian economy still shows a good sign of continual growth. The main industries contribute largely to Australian economy include mining, tourism, education, agriculture and manufacturing. Historical Data Chart Figure : Australia GDP growth rate Unemployment rate Jobless rates in Australia fluctuated between 5 to 5.4% between 2010 and 2012, this is a satisfactory indicator of a growth and healthy economy as natural rate of unemployment is 5%, especially in the worlds current situation where the unemployment rates in other developed countries are alarmingly high such as 7.8% in US and 11.8% in Europe.Historical Data Chart Figure : Australian unemployment rate Inflation rate.Historical Data Chart Consumer Price Index (CPI) shows a downward trend over the period from 2010 to 2012 reflecting an effective monetary policy of Australian government. Figure : Australia inflation rate Interest rate Interest rates in Australia tend to decrease significantly during 2011-2012; this indicates a healthy economy that encourages investment and capital markets remain open to corporations Historical Data Chart Figure :Australia interest rate Evaluation of influence of micro-economics on Dominos business Through above overview of macro-economic environment, it can be stated that Australian economy currently is favorable for organizations operating in and Dominos is not an exception. Economy is still growing and creating more jobs indicating that people will have more disposable income to spend, hence demand for pizza will increase in the future. This is demonstrated by the fact that disposable income per capita in Australia over last decade has been increasing 2.6% per year in average, meanwhile revenue of Dominos has been also increasing significantly at average rate of 20%. This fact also shows that pizza is likely to be a normal good because quantity demanded increase with the growth of consumers incomes. In addition, low unemployment rate and interest rate are good indicators for Dominos because it cans easily access to financial and human resources which are the key factors of any business. However, the problem face Dominos is the increase of food price and wages. As these are two main costs that make up for about 75% of total cost, an increase in those cost will influence the ability of Dominos to keep the competitive prices to customers. APPENDIX Appendix 1: Management salary and fees Appendix 2: Statement of income 2012 Fixed cost Value ($000) Variable cost Value ($000) Management salaries 5,142 Food and paper expenses 78,679 Plant and equipment costs 8,588 In store employees wages 60,140 Depreciation and amortization expense 10,029 Occupancy expenses 7,837 Marketing expenses 11,477 Store related expenses 5,887 Communication expenses 6,669 Total 55,647 Total 138,819 Appendix 3: Fixed cost and Variable cost of Dominos in 2012

Comparing Dostoevskys Crime and Punishment and Ralph Waldo Emersons Self-Reliance :: Comparison Compare Contrast Essays

Comparing Dostoevsky's Crime and Punishment and Ralph Waldo Emerson's Self-Reliance "It is only as a man puts off from himself all external support, and stands alone, that I see him to be strong and to prevail..." -Emerson Ralph Waldo Emerson's stance on human nature as seen in Self-Reliance is antithetical to that of Dostoevsky's in Crime and Punishment. It is my sincere hope that, had Emerson read this novel, he would have considered more carefully the implications of embracing a self-reliant human nature. A self-reliant nature infers that the self is not relying on the divine for wisdom, but on personal judgments, scientific conclusions, and moral convictions. A self-reliant human being is one that believes that (s)he is capable of arriving at the same plane as God; divinity lies within. Following this nature leads to pervasive feelings of isolation from others because one feels independent from the thoughts of all human beings and thereby rejects any commonality among humans. By failing to recognize the fallibility of the self and the limitations of personal thought and experience, one transcends and also defies his own humanity. Svidrigailov, the pernicious, obstinate character who successfully defies humanity, personifies Emerson himself. Emerson's words echo Svidigailov's resolute theory on human nature: "... If I am the devil's child, I will live then from the devil. No law can be sacred to me but that of my nature. Good and bad are but names very readily transferable to that or this; the only right is what is after my constitution, the only wrong what is against it. A man is to carry himself in the presence of all opposition as if every thing were titular and ephemeral but he" (Emerson, 260). Emerson and Svidigailov share in the amoral belief that Truth is found only by following one's own nature. Because divinity lies within one's nature, it is logical that not following one's nature is to reject the will of God. Emerson's words spell out the very point Dostoevsky wishes to refute. Dostoevsky conveys that this notion of a personal "constitution" is the very cause of immorality and misery among human be ings. For it is in one's personal "constitution" where isolation begins and the common Truth in all beings is defied. Raskolnikov, the self-righteous student who tests his ability to transcend human nature by committing murder, cannot fully accept his personal constitution as truth. He is dubious of Svidigailov's character and thus Emerson's theory.

Bilibgual education Essay -- essays papers

Bilibgual education The Detrimental Effect of an Education in a Foreign Language California passed a proposition in 1997 that ended funding for teaching children solely in their native language. Instead of these programs, opulent citizens will provide funding for the English as a Second Language (ESL) program in California's public schools. These ESL classes will have non-native speakers learn subjects in English and their native language simultaneously. Even though the proposition passed, the issue of which plan is more beneficial continues to spark debate. On the one hand, ethnic groups say the law is unjust because their children cannot understand English. They argue that their children need to be taught in their native tongue. Most tax-paying residents of California endorse the new standard because their tax money is being used for their child's education, and not being used for teaching children in another language. Results are evident even though the ESL program has been used for only two years. T he ESL method is more effective because of the removal of flaws such as unnecessary costs to the taxpayer, slower advancement in grade level, and the detrimental effect to education in California. The primary fault of the old system was that California taxpayers were not receiving fair representation. In general, most taxpayers were English speaking, and Heda 2 consequently wanted English to be the language that was used in their schools. Most of the immigrant parents were in California legally but not paying taxes. Even though they were not paying for services such as a police force or fire protection, they still felt entitled to send their children to public school. Since their children did not speak English, they want... ...e their educational goals. It will boost their performance, because standardized tests and college application essays are in English. Attending a good college would now become possible for most students a result of a strong background in English. ESL will increase performance on standards that are used to evaluate an educational system. Heda 4 After only two years of being in effect in California, the ESL plan has shown dramatic corrections of the flaws of the old plan, which entailed educating non-native speakers in their native language. This old plan was deteriorating in entire scope of education in California. The ESL plan has eliminated a tax burden for the citizens, helped the development of the individual education, and has improved the California educational system. Over time this plan will enhance these effects and possibly create other positive by-products.

Safe Alternative to Toxic Chemicals Used in Agriculture :: Environment Environmental Pollution Preservation

Safe Alternative to Toxic Chemicals Used in Agriculture    "Let the earth bring forth vegetation: every kind of plant that bears seed and every kind of fruit tree on earth that bears fruit with its seed in it. ‘And so it happened: the earth brought forth every kind of plant that bears seed and every kind of fruit tree on earth that bears fruit with its seed in it. God saw how good it was’" (Genesis 1:11-12). The world once consisted of a "Garden of Eden" where all was good and pure. Weather or not you believe in the Catholocists theory of how the earth was created is irrelevant. What we do know from research, technology, and tradition among cultures is that there was a period of time, in the beginning of time, where productivity did not rely on the "necessities" of a modern world. Although the world of technology has improved many aspects of the lives of humans and other fortunate creatures on this earth, it is also causing the destruction and extinction of other entities. The good earth that once occupied the land of this existing world is one of the unfortunate recipients of tragedy caused by the advancements of the improving world we live in. We live in an environment that is altered in every way by man. Every piece of material used each day is contaminated from humans trying to "improve" the normal lifestyle. This community we live in is no longer a natural one due to the products being used and the food being processed. Through the destruction of man, by man, an increase of deaths by serious illness has expanded. Humans should have reason to question the causes of these fatalities. The solution to this problem needs to be sought. It is pertinent that we educate ourselves and take interest in what is happening to the earth in order to ensure our future. The first goal that needs to be met is to determine and evaluate the chemicals that exist in the agricultural environment. Certain criteria such as evaluating statistics of illness and death caused by these chemicals, how government officials are regulating pesticidal use, and establishing alternative methods of living need to be included when evaluating this dilemma. The Industrial Revolution although a time of immense prosperity for the United States brought such inventions and chemicals to society that changed the world forever. The chemical and pesticide use on crops after World War I also contributed to the decline of the quality of

High School Enrollment System

Chapter II Review of Related Literature These are the studies and documentation that were gathered which can support the proposed system and will serve as an overview of the presentation of the system analysis. The remarks that have been gathered show the demand for this kind of software. It not Just ease the burden of the users but also it gives the system consistency which only specialized software can provide. It includes the foreign and local studies. These data are important aspect in the development of the project. The following are the works the researcher have taken into consideration: Local StudiesHealth system around the world are now facing a crisis of personnel shortage, low morale, and fading of trust. This has led to loss of health workers, weakening of health services, and erosion of public trust in the health system. For the enhancing and effectiveness support from the government must apply to them definitely. 1 . Provincial Government of Vulcan District Hospital Info rmation System (THIS) The District Hospitals serve areas in the Province of Vulcan which are outside the catchments area of the Provincial Health Office, based in the City of Mallows . The THIS was piloted in Reaction M.Mercado Memorial Hospital (RUMMY) in Sat. Maria, Vulcan in the year 2003. To date, all the other district hospitals in Baling (Baling District Hospital), Hexagon (Emilio G. Perez Memorial District Hospital), Vulcan (Gregory Del Pillar District Hospital), Calumet (Vulcan Maternity and Children's Hospital), and San Miguel (San Miguel District Hospital), are starting to utilize the system in their daily operations. THIS transforms the administration of the district hospitals under the Provincial Health Office from manual to digital. The system automates transactions, linking data entered at the Admission Section or PODDepartment, the Pharmacy, Laboratory, X-Ray, Billing, Collection and Records Section. Inventory and supplies data are entered at the Supply Section. Becau se the system uses an integrated database, it reduces the volume of redundant paper files kept in separate locations within the District Hospitals. The centralized database also makes it easier for users to process and retrieve data. The THIS thus enables the hospital staff to deliver services faster in a more organized manner, more accurately, and more conveniently. They can now process data and provide feedback to clients.The automation has also decreased the time spent by staff on their routine work. The THIS provide a number of support services, Entry of Incoming Supplies, Requests, and Issued Supplies, Patient's Bill, Accomplishing Patient's Philately Form. Compared to MASH Record and Billing System include administrative services relating to personnel, supplies, inventory, and finances. The staff maintains an inventory of medical supplies and medicines. The billing section computes bills for patients. These support services require an organized management and presentation of d ata, accuracy in recording, computation, and reporting, and nonviolence of use. . Medical Center Manila Nursing Services Monitoring System Department of Health and accredited by the Philippine Health Insurance Corporation. Managed and operated by Hospital Management Services, Inc. (HAMS), MGM was established in 1967 by a group of distinguished physicians who were graduates of the University of the Philippines-Philippine General Hospital (UP-PUGH), headed by Nobel Prize Nominee and National Scientist for Nuclear Medicine Dry. Paulo C. Campus, made possible with the whole hearted support of Mrs.. Caseload Lori Dildo and Mrs.. Josephine Murphy-Conjuring.The Nursing Services Monitoring System will feature a network of computers that transmit and receive scheduled of nursing services. Access to the system is limited through password for ever user and user domain. A user must first log-in into the system before he can actually penetrate any module in the system. Main menu is displayed aft er logging in. The system feature the kinds of nursing services rendered to the patient as well as the schedule of these. Compared to MASH Record and Billing System, The MOMS focus only on the improvement of the quality of nursing services.The system aims at providing support for the nurses who are under heavy loads of patients. The MASH Record and Billing System is developed to improve the quality of services that the hospital can give to the patients. It utilizes a centralized patient record to connect the people and process that drive the business. 3. Philippine General Hospital Care System The Philippine General Hospital (PUGH) is a tertiary state-owned hospital administered and operated by the University of the Philippines, Manila, the University of the Philippines System's Health Sciences Center.It is the largest overspent hospital administered by the university, and is designated as the National University Hospital. It is located at Eremite, Manila in the Philippines. It is t he biggest hospital in the country with a 1,500-bed capacity. It is a mixed-use hospital, with 1,000 beds for indigent patients and 500 beds for private patients, and offers some of the lowest rates for patients and is generally known as the hospital for indigent patients. The computing history of the Philippine General Hospital has proven its capacity to maintain its vision to be premiere institution to take care of problems and related diseases.The Philippine General Hospital (PUGH) had been using a computer for its business operation, particularly for its Patient Billing. With the purchase of its first general-purpose computer, programs were developed automate the process of Discharging of Check-up Package Medical Patient, Notice of Additional Deposits, Balance Summary Report, Income Center Report, and Patient Directory. Access to the system is limited through password for every user and user module in the system. Main menu is displayed after logging in.It has management mechanis m that efficiently locates and monitors nursing human availability. The Philippine General Hospital Care System developed the automate process of Discharging of Check-up Package Medical Patient, Notice of Additional Deposits, Balance Summary Report, Income Center Report, and Patient Directory that is limited only to patients. Compared to MASH Record and Billing System, it improve the quality of services that the hospital can give to the patients and also manages the stock of medicines.It utilizes a centralized Inventory system to monitor and to prevent shortage of medicine availability. 4. Capitol Medical Center Record System the year 2003. Capitol Medical Center Inc. Hurst to digitize the medical records is a major step in providing the patients and medical professionals with a more efficient system of archiving and retrieving patient records. It is a user friendly and each record contain all necessary information related to a patient, from time of admission, diagnosis, to date of discharge, and procedures performed.This database will include no less than 40 fields in each patient's record that will make it wholly complaint with the reporting standards of Department of Health (DOD) and Philippine Health Insurance Corporation (PHILATELY). The CM record archiving system will have the ability to access the millions of records we now have in storage. Where it would normally take us three days to retrieve and print out a patient's medical records, the archive system can help us to dramatically reduce this waiting time to Just minutes.Compared to MASH Record and Billing System, The CM have the ability to access medical records in providing the patients and medical professionals that is limited only to patients. MASH Record and Billing System, improves the quality of services relating to personnel, supplies, inventory, and finances, maintains an inventory of medical supplies and medicines, computes bills for patients. This is a valuable tool for Hospital management. 5. Computerizing of Medical Record (COM) The developer Dry. Victor E.Pollack developed the software for keeping the medical records of the patients and for the fast and easy access of user in searching the information. The system implement includes the on-line computerized data handling system. The system has objectives to the successful computerized system which includes a demonstrated superiority to the current record systems in case of clinical SE while providing pertinent and complete information, and while recording important and unexpected complications or physiologic processes.The capability of improving the decision making processes in clinical data; the provision of a model for monitoring the quality of medical care, and on-line availability of the data at any time for clinical use and interpretation. The COM uses on-line computerized data handling system to access current record systems that is limited only to having an Internet connection that will be costly for a hospit al. Compared to MASH Record and Billing System, it allows the user to access, edit, check, print and store record of a selected patient without the use of Internet connection.Foreign Studies The Science and Technology of medicines has incredibly advanced from simple medical practices to computer-aided robotics that literally performs. The developers of this system expect the readers to be enlightened with vision of conducting more thesis that concern the innovation and creation of utility aids for the purpose of improving medical services. 1 . Patient Management Information System (MIS) MIS by Dry. Usury Bali is used by several hospitals in the U. S. Because of its functionality, efficiency and effectiveness.It was improved legibility and completeness of documentation, data with better accessibility and accuracy. The Patient Management System is a user-friendly, window-based system software that includes billing, scheduling and management reporting. It has additional modules that in terface to MIS includes collections clinical information and third party products. An effective information system of Patients in hospital is critical to the directly affected when are record are wrong or someone's are missing a file or record. The MIS will organize, systematize, and it will take care of the records.Changes in reimbursement rates and regulations for the outpatient rehabilitation industry are motivating clinic owners and administrators to find new ways to improve productivity, slash administrative costs and eliminate sources of claim denials. Connecting the people involved in these processes when they need it is key to improving your clinic's business performance. This study is similar to our research in a way they're objectives in making this system is the same. They both target to have a organize, systematize records. The patients will have accurate patient files.But on the contrary this system targets also on the unrelated studies and additional modules includes c ollections clinical information and third party products. While in the our system focuses only the patient and the hospital management that is much related to the study. 3. Hospital Information System of SCM Corporation This Creative Socio- Medics Corporation's mission in providing hospital information system is to deliver the best technology, application and services to the health and human services industry by Pill Chunk, Thomas You and Noah Schneider. CreativeSocio- Medics Corporation provides hospital information system and software, such as its Avatar Suite products to both the public and private health and human services, healthcare, medical system, plastic surgery, health development for integrating EMMER, managed care, Doctor Technology, computer systems Electronic Medical Record, Cross-platform. Well-known system such as this provides the hospital along with its employees and patients, much ease, reliability and functionality. It provides one place to go for referrals, pati ent intake and scheduling, clinical documentation, charge entry, insurance authorization and billing management.Comparably this system is the same with the research study we conduct. They both provide medical records of patient, billing statement, patient intake and scheduling by the use of computerized technology. On the other hand our research only focus on the medical problems. Likewise these system also focus on the Hospital Information that are not related to patients. 4. LLC – Hospital Management Information System Hospital Management Information System by Rowena Luck and Melissa Ho in Ghana, addresses the entire major functional areas of modern multi-specialty hospital.Package enables better patient care, patient safety, and efficiency and reduced costs. Provide easy access to critical information. The system provides the benefits of streaming of operations, enhance administration and control, improved response, cost control and improved profitability. Hospital Managem ent Information System is developed on the latest relational database system Visual Basic 6. 0. Hospital Management Information System can be easily customized to the experiments of any hospital. It helps in maintaining a totally secured database of Patients and business information.This system is GUI with user friendly screens and has an easy installation. Has an easy data retrieval with single mouse click and fully parametric billing structure with security features and Service provided by hospital. It can easily Back-up and restore facility without manual intervention. This system is very much related with our Basic 6. 0. And it also provide patient's record. The difference, is our system don't provide easy access to critical information that is limited to the Administrator but can be viewed by user. Some hospital prefer to restrict access of Patients personal Record because it is much safer. . Master Hospital Information System The Master Hospital Information System by Julienne Pays, Frederic Serviceman's and Gallinule Gingered help you ensure that your organization has a clearer claim before dropping the bill. Some hospital, medical groups, and other Healthcare organizations have installed computer system to manage patients information. This will give immediate access to complete patient information as well as tools to guide decision- making and help prevent errors. The complexity of outpatient data flow creates problems many hospital are endings extremely difficult to solve.Master Hospital Information System has develop a software solution to support outpatient coding and basic patient data management task. Hospital enjoy the flexibility of choosing the software modules they need and also implementing them in phases. The Master Hospital Information System provide patient information and bill limited only to patients. Compared to MASH Record and Billing System, it manages and monitor the patients and also deal with the stock of medicines. It has an Invent ory system to monitor and to avoid shortage of medicine availability.

Dark Romanticism in “The Devil and Tom Walker” Essay

During the nineteen century in America, d stimulatecast Romanticism was very popular. morose Romanticism is a literary subgenre that emerges from transcendentalism. Transcendentalism believed that to disc over truth people essential see beyond the physical world, to a fault believed that people can find divinity directly on nature. evil love affair explores the conflict between neat and ugliness and the psychological effect of sin and crime in the human race mind. one(a) of the celebrated Dark romantic writers is Washington Irving. He is well known for his short stories and his phantasmagorical characters and his point in timeed description of nature. Irving develops the characteristic stem turns of hidden romanticism through symbolism in The Devil and Tom carriage. legion(predicate) Dark romantics writer thought that nature had a spiritual influence over people, as a mysterious being. One of the main themes of the Dark Romanticism is nature. Irving describes wit h detail the nature compass around the characters.In this story Irving says The swamp was thickly braggart(a) with vast gloomy pines and hemlocks, some of them 90 feet high, which made it dark at noonday and a retreat for all the owls of the contiguity. In this sentence he is describing the setting described as dark, decaying and mystifying. An some other theme rangeed in this story is the presence of the demigod. Irving gives the have words human qualities and describes him as a enceinte black man, neither pitch blackness nor Indian, with a pair of great red eyes and with an ax in his shoulder. The devil is give tongue to to have assorted names among the countries and he claims to have retrieve great battles and conflicts in America. Dark Romantics use images of evil in form of vampires, devils, ghosts and other human-characterized figures. In this case Irving uses the devil as a symbol of evil. Dark Romantics presents human beings as susceptible to sin. The author pr esents various sins in this story for example, avarice.This sin was present in Tom Walker and similarly in his wife. In the story it said that the husband was continually prying fair virtually to detect her secret hoards and there were conflicts about what ought to have been common property. This says that the cleaning woman hid things to her husband, in order to save it from herself. Dark Romantics explore the conflict between good and evil. In this case the devil precious to make an agreement with Walker. At depression Walker refused because he knew that when devil disposed(p) favors, there was one condition he had to be at his service. The wanted him to sprain a slave trader, but he refused his proposal because he was against slavery. He alternatively became a usurer.When Tom Walker commit sins, he went to church to feel kick downstairs about it. These visits to church are a symbol used to present unrighteousness. He tried to focus in rendering the Bible, but he kept c ensuring his neighbors and scamming his clients. He thought that every sin his neighbors pull became a credit in his own sins. Also, Walker tried to hide his unrighteousness in his ostentation by build a great and incomplete category, just as Captain Kidd hid his treasure between the big trees in the forest. Washington Irving uses many a(prenominal) symbols in this story to present the themes of Dark Romanticism. The forest is a symbol of the nature, and the devil is representative of the evil influence over the human being. Walkers house represents a place to hide guilt and Walkers wife is a symbol of greed. The Devil and Tom Walker describes very well the themes of Dark Romanticism.