Coffee Bean Inc.

Coffee Bean, Inc. (CBI), is a processor and distributor of a variety of blends of coffee. The company buys coffee beans from around the world and roasts, blends, and packages them for resale. CBI currently has 40 different coffees that it sells to gourmet shops in one-pound bags. The major cost of the coffee is raw materials. However, the company’s predominately automated roasting, blending, and packing process requires a substantial amount of manufacturing overhead.The company uses relatively little direct labor. Some of CBI’s coffees are very popular and sell in large volumes, while a few of the newer blends have very low volumes. CBI prices its coffee at manufacturing cost plus a markup of 30%. If CBI’s prices for certain coffees are significantly higher than market, adjustments are made to bring CBI’s prices more into alignment with the market since customers are somewhat price conscious.For the coming year, CBI’s budget includes estimated manuf acturing overhead cost of $3,000,000. CBI assigns manufacturing overhead to products on the basis of direct labor-hours. The expected direct labor cost totals $600,000, which represents 50,000 hours of direct labor time. Based on the sales budget and expected raw materials costs, the company will purchase and use $6,000,000 of raw materials (mostly coffee beans) during the year.The expected costs for direct materials and direct labor for one-pound bags of two of the company’s coffee products appear below: |   | |   | |Mona Loa | |Malaysian | | | |Direct materials | |$ 4. 0 | |$ 3. 20 | | | |Direct labor | |0. 30 | |0. 30 | | | CBI’s controller believes that the company’s traditional costing system may be providing misleding cost information.To determine whether or not this is correct, the controller has prepared an analysis of the year’s expected manufacturing overhead costs, as shown in the following table: |Activity Cost Pool | |Activity Meas ure | |Expected Activity for the Year | |Expected Cost for the Year | | | |Purchasing | |Purchase orders | |1,710 orders | |$513,000 | | | |Materials handling | |# of Setups | |1,800 setups | |720,000 | | | |Quality control | |# of Batches | |600 batches | |144,000 | | | |Roasting | |Roasting-hours | |96,100 roasting hours |961,000 | | | |Blending | |Blending-hours | |33,600 blending hours | |402,000 | | | |Packaging | |Packaging-hours | |26,000 packaging hours | |260,000 | | | |Total manufacturing overhead cost | |$3,000,000 | | | Data regarding the expected production of Mona Loa and Malaysian coffee are presented below.    | |  Ã‚   | |   | |Mona Loa   | |   | |Malaysian | | | |Expected sales   | |   | |100,000 pounds | | | |2,000 pounds | | |Batch size   | |   | |10,000 pounds | | | |500 pounds | | | |Setups | |3 per batch | |3 per batch | | | |Purchase order size   | |   | |20,000 pounds | | | |500 pounds | | | |Roasting time    per 100 pounds | |   | |1 hour | | | |1 hour | | | |Blending time   per 100 pounds | |   | |0. 5 hour | | | |0. hour | | | |Packaging time   per 100 pounds | |   | |0. 1 hour | | | |0. 1 hour | | | 1.Using the direct labor-hours as the base for assigning manufacturing overhead cost to products, do the following: a. Determine the predetermined overhead rate that will be used during the year. b. Determine the unit product cost of one pound of the Mona Loa coffee and one pound of the Malaysian coffee. 2. Using activity-based costing as the basis for assigning manufacturing overhead cost to products, do the following: a. Determine the total amount of manufacturing overhead cost assigned to the Mona Loa coffee and to the Malaysian coffee for the year. b. Using the data developed in 2(a), computer the amount of manufacturing overhead cost per pound of the Mona Loa coffee and the Malaysian coffee.Round all computations to the nearest whole cent. c. Determine the u nit product cost of one pound of the Mona Loa coffee and one pound of the Malaysian coffee. Write a brief memo to the president of CBI explaining what you have found in (1) and (2) above and discussing the implications to the company of using direct labor as the base for assigning manufacturing overhead cost to products. MEMORANDUM To:The president of CBI From: Date: Subject:the implications to the company of using direct labor as the base for assigning manufacturing overhead cost to products. 1) Per pound cost of the Mona Loa coffee and the Malaysian coffee as per traditional costing system is $ 6 and $ 5 respectively. ) The manufacturing overhead assigned to each pound of the Mona Loa coffee and the Malaysian coffee is same because the direct labour hours required for manufacturing each pound of coffee are same 3) Per pound cost of the Mona Loa coffee and the Malaysian coffee as per Activity based costing system is $ 4. 83 and $ 7. 15 respectively. 4) Following are the implication s to the company of using direct labor as the base for assigning manufacturing overhead cost to products: 1. Price determination under existing costing system (using direct labor as the base) is not accurate. Under activity based costing cost is calculated more accurately than existing product costing system. 2. Higher prices of popular product affect market adversely.As the customers are price conscious company can sell Mona Loa Coffee (which is more popular) at lower price and can increase its market share if the cost is calculated accurately. 3. As company uses relatively little direct labour, direct labour is not an appropriate basis for applying overheads to products. 4. By using activity based costing company can discontinue its non-profitable products or suggest appropriate price for those product 5) Activity based costing allocated indirect cost more accurately . It helps in reducing the cost by eliminating unwanted activities Helps in improving product and customer profitab ility. Activity based costing helps in forecasting and planning.

Good People Essay

The Good People play took place in 2011, and it was by David Lindsay. It was one of the most premiere plays in the world at the time. Its production got two nominations in 2011 for Tony awards, which included best play and best actress. This response paper will focus on the play titled good people. The paper will have an explanation of my opinion about the acting, producing, directing, lighting and clothing. The characters of the play were Mike, Margie, Dottie, Jean, Stevie and Kate. Acting The acting of the play was highly good, and one of the play’s characters Margie Walsh, who had been a resident of Southie for many years, was sacked from her position of employment due to tardiness. She had been a cashier at a dollar-store business. Margie went to her old friend with whom she schooled in high school who had become a doctor and sought for employment. She shamed her doctor friend by the name Mike for declining to invite her to his birthday. Margie was looking forward to the birthday party. This was because she wanted to capitalize on the party in order to mingle with the potential-employers. Producing The play was produced on Broadway in 2011. It began by the Broadway previews at a theatre known as Samuel Friedman on 8th February, 2011 and opened its doors to the public on 3rd March the same year. Its productions were extremely superb, where Daniel Sullivan was the director. The stars were Tate Donovan and Frances McDormand. Donovan acted as Mike while McDormand as Margie. Some other members of the cast included Becky Baker who acted as Jean, Estelle Parsons acted as Dottie, Patrick Carroll acted as Stevie, Renee Goldsberry acted as Kate. The play had a highly resourceful and creative team that included John Beatty who provided set pieces, David Zinn who provided costumes and Pat Collins who provided lighting. There was a limited engagement that was concluded on the 29th May, 2011 after more than 100 regular performances as well as 27 previews. Directing Daniel Sullivan directed the play, which starred Frances McDormand and Tate Donovan. Daniel Sullivan had been nominated as the director who would be the most outstanding in the play. The directing of the play was highly good through the introduction of various set pieces that were highly ridiculous as well as enjoyable. The directing was also fascinating and spectacular with some sense of humor from the director himself. The director had some comic effects that made the play funny as well as playful and in some instances causing prolonged laughter and stitches from the audience. Lighting The lighting of the play provided a highly good ambience, which made the play highly attractive to watch. The acting stage was properly lit with some colored bulbs and fluorescent tubes. There were alternating bright and dim colors on the stage, which signified numerous messages that the actors wanted to communicate. The lighting system complimented with the costumes in a highly good and attractive way. Overall, the theatre had a bright lighting system that made all the people to be properly visible. Clothing The actors had extremely attractive costumes that improved their appearance. The costumes or the clothing of the characters comprised of the mainstream cultures that were borrowed extensively from a multiplicity of various cultures in the world. The roles of the characters in the play clearly defined what particular costumes that was to be used. The costumes’ colors were highly attractive and expressed the various themes of the play. Conclusion Conclusively, Good People was a highly popular play that made people claim that it was a hit in the theatre clubs, in the larger Manhattan. The lovers of the play advocated for its justice by fighting for its recognition. One of its stars, Frances McDormand respected the women who worked extremely hard as a way of making a living without complaining. The scenes set up in the play was highly appealing and fascinating.

The Scarlet Letter: Light vs Dark

Defined as a technique of contrasting dark and light to highlight elements within a piece of art or a story, chiaroscuro is displayed throughout The Scarlet Letter by Nathaniel Hawthorne. Also prevalent in many masterpieces created by Rembrandt during the 17 century, Rembrandt uses chiaroscuro to create a focal point in his paintings and evoke personal thought. Hawthorne uses chiaroscuro to focus on the element of overall sin and to illustrate conflicts between characters.A comparison of chiaroscuro in Rembrandts paintings and Hawthorne’s The Scarlet Letter, provides a deeper understand of how light and dark play a key role in the development of characters and theme. Sin is one of the most important themes in The Scarlet Letter. Throughout the novel, Hawthorne presents nature as being evil. For example, the forest displays a moral wilderness that is encompassed within a dark and gloomy atmosphere. However in Chapter 18, Hawthorne uses chiaroscuro as a device to show a change i n the forest as Hester succumbs to the evil of nature and of her sin.â€Å"†¦she undid the clasp that fastened the scarlet letter, and, taking it from her bosom, threw it†¦All at once, as with a sudden smile of heaven, forth burst the sunshine, pouring a very flood into the obscure forest†¦Ã¢â‚¬  During this scene, Hester releases herself from the burden that the scarlet letter brings. As Hester gives into her natural instincts, the forest around her slowly begins to brighten and become overcome by light. This new found light in the forest that grows hand in hand with Hester’s happiness is shown to be good and/or normal based on Hawthorne’s tone.He focuses on the beauty of the light and how it highlights every living thing in the forest, almost in an angelic way. The tone and use of chiaroscuro in this passage allows the reader to believe that giving into your natural instincts and wants is not necessarily wrong or sinful, but nothing more than a part of life. Rembrandt uses a similar approach in using chiaroscuro in his painting Nightwatch (1642). Rembrandt does not use the light to focus on a certain character or object in the painting; rather he exemplifies the different patterns of the painting by creating a battle between light and shadows.The effect of using light and dark in this painting is not meant to provoke meaningful thought, but rather to display an almost chimerical union between the light and dark, similar to the effect displayed by Hawthorne in the forest scene. Hawthorne also uses chiaroscuro to show conflicts between characters and the difference in their personality or spiritual well-being. â€Å"Old Roger Chillingworth, throughout life, had been calm and temperament, kindly, though not of warm affections†¦.Sometimes, a light glimmered out of the physician’s eyes, burning blue and ominous, like the reflection of a furnace†¦Ã¢â‚¬  Roger Chillingworth, Hester’s husband, is presented to the readers as a respectable man that was very upright and devoted to his job and those around him; however, he lacked any sense of passion or love. Once Chillingworth found out that Hester had committed adultery and would not name the father of her bastard child, it became Chillingworth’s mission to uncover the man that had lain with his wife in sin.He must search deep within Dimmesdale, minister for the town and who Chillingworth believes is responsible, using both human and supernatural remedies to extract the secret with no intention of forgiving Dimmesdale. Whereas Dimmesdale is seen as a trustworthy man for the Puritan citizens to bestow their own sins upon, ones of which Dimmesdale helps them to repent. Dimmesdale committed a sin in the eyes of the Puritan society, one born from his need to follow his natural instinct in which Hawthorne states to be good and later admitted to the masses that he was indeed the father and the second perpetrator in this earthly crime.â₠¬Å"And, as he drew towards the close, a spirit as of prophecy had come upon him†¦it was as if an angel, in his passage to the skies, had shaken his bright wings over the people for an instant- at once a shadow and a splendor- and had shed down a shower of golden truths upon them. † This quote displays the way that the Puritan people saw their pastor, a man that was both physically decaying before their eyes, but yet lit up by the word of the gospel. Dimmesdale would then follow his sermon with the confession of his sin, the last act of his mortal life.Hawthorne uses chiaroscuro to depict the difference in the type of evil within the characters of Dimmesdale and Chillingworth. Chillingworth is a man that did not sin in the terms that Dimmesdale did, however, he searches for it without the intent to forgive. Hawthorne expresses this as true evil and sin compared to Dimmesdale’s act of following his natural instinct, which is not a sin. Rembrandt uses chiaroscuro to d epict the character or personality within his paintings. In Self Portrait as St. Paul (1661), the man in the panting is lit while the background and his facial features are considerably darkened.The dark eyes and background represent a type of detachment, whether the detachment is due to an outward or inner struggle. The light of the picture gives one the sense that the man is important or respected. However, the dark causes the audience to believe that the man is in a great deal of struggle or woe, possibly causing him to be dark and cold in the sense of personality, like the depiction of Chillingworth depicted by Hawthorne.Nathaniel Hawthorne uses a device known as chiaroscuro, contrasting light and dark elements, to help develop the characters and theme within The Scarlet Letter. The way Hawthorne displays this development can also be viewed in pieces by Rembrandt. Sin is portrayed in many ways throughout the novel. The forest is used as a symbol of moral bareness of which Hester succumbs to when she takes off the scarlet letter and releases herself from her sin. At this moment, the dark dreary forest is flooded with heavenly beauty of light and life.This play with shadowing and light elements can be viewed in Nightwatch by Rembrandt. This paitning expresses a link between the light and the dark and how they can exist at the same time, however one will always triumph. In the case of the forest scene, the light and the happiness of Hester triumphed over the evil that surrounds her. Hawthorne draws his characters out by having one behold elements, Roger Chillingworth, and the other character behold elements of light, Minister Dimmesdale.Hawthorne then goes deeper to express that the darkness of one might not be of evil intention, but rather dulled by everyday sin of which the light could be redeemed. Rembrandt displays this in the paint Self Portrait as St. Paul, showing how shadows can make one look disconnected and spiritually or emotionally barren. Chiaros curo is a tool used in both the literary and arts world that can help to evoke more emotion and audience thought. Without it, the characters and imagery would all be caught between shades of gloomy greys.

School Environment Essay Example | Topics and Well Written Essays - 750 words - 1

School Environment - Essay Example A manager is the sum total of so many attribute which includes astute administrative skills, computer literacy and the quality that determine budgetary estimates. The incumbent should know his job well. For example, the indents of trivial products like toilet sanitizer or unit of copies need a proper planning for optimized use for the entire month. From day to day management to far fetched planning, the manager should take care of all. 2. The administration goes hand in hand in delegating the work and the job of the high school manager can not shun that responsibility. He must lead from the front. He must give guidance to the battery of stuff that reports to him. If a clerical stuff has to put extra effort well past office hours, the duty of the manager is to take care of her well being and if required, drop her at her home or arrange for that. Apart from at per computer literacy, the system demands more from a manager who is the helm of the affair in any administrative functions. Fa r from basic knowledge, the manager should have the control over the main server and should be experienced enough to take care of main frame computer management (2) and data management. These are extremely secret area and the important documents like the question papers of different tests, confidential data need to be taken care off.

Human Resource Management Assignment Example | Topics and Well Written Essays - 3000 words

Human Resource Management - Assignment Example Employees have started relating their career success in terms of their upward mobility in the organization. The major vehicle for climbing up the ladder is the promotional system of the organization. The study would mainly focus on promotional decisions of the organization and present different facets of promotional system in the companies. Stumpf and London (1981) had developed a representation that included the influence of the organization and the individuals on the promotion decisions. It also involved the types of promotion decisions, such as potential of the individuals, performance level, etc. Later Stumpf and London (1981), found that the promotional decisions should be based on the potential ratings of the employee. The other research states that there are many other informal and formal criteria of evaluation for taking the promotional decisions based on the ability and the seniority (Halaby, 1978; Mills, 1985). Other features like performance, education and demographic char acteristics also matter in this case (Taylor, 1975). The two major inputs considered by most of the organization for taking promotional decisions are potential of the employee and the performance. Still the question remains unanswered, as how can we understand that an employee has potential. The well-designed tool for the measurement of potential can be done at the assessment center. According to the results from a study, bad hiring and poor promotion in organizations are increasing and about 51 percent of the survey respondents in the survey agreed to the fact. Poor promotion decisions include undeserved promotions, favoritism, etc. Among all the reasons that can be stated for poor promotion decisions, favoritism is the most common. In US, about 92 percent agreed that favoritism takes place in almost all large organizations. 75 percent have witnessed this and about 23 percent have practiced this. The surprising element is that about 83 percent executives agreed that favoritism lead s to poor promotion decisions, yet they follow it blindly. The promotion decisions include searching competencies of the employee to fit in to the new job profile and match up to the manager's expectations. However, it is difficult to identify competencies. Managers face the dilemma while selecting the appropriate candidate. If they consider new candidates or even the existing employees, they have to evaluate, assess and monitor their performance and potentials. This is a time taking and laborious method, though the most efficient one. In this scenario poor promotion decision-making creeps in. Ineffective promotion can increase the inefficiency of the organization as well. Poor Promotional decisions can rouse suspicion, and fear among the employees. For example, promotions given to those employees who have good relation with the upper management are often seen in organizations. When such employees are given promotion, they might threaten the managers to complain against them to the members of the top level management. It can also become a major issue for discrimination. After considering the significance of promotional decisions and the general factors that affect the poor promotional decisions in the organization, further study on the issues related to poor promotion decisions would be done in context of Peter Principle. Peter Principles states that the individua

Information to be used for my website (Etiquette Business Programs) Essay

Information to be used for my website (Etiquette Business Programs) - Essay Example This is accomplished not only by reaching our goals and expressing our knowledge and high capabilities, but also by focusing on the process of these actions. Take a moment to look at the programs that offer golden rules every person needs to be able to successfully interact in today’s world. When one receives a letter how the letter is presented will always affect the receiver, irrespective of the content. While this is one example, one considers that it is only a microcosm of our modern existence. Through high Etiquette characteristics, individuals will gain all the qualities of a letter that will receive appreciation, attention and respect even before it is opened. This is essential to the success of your life and to the prosperity of Qatari culture on the global stage. From how one holds a fork to how to organize an international VIP cocktail, etiquette covers minor and major aspects. It’s never too late to learn sophisticated manner techniques or what we often call the â€Å"golden rules†. Indeed, cutting-edge behavioral therapists have demonstrated that such practices can be learned and conditioned until they become a part of our instinctual behavior. Such guidance is given for children and their parents, professionals and non-professionals, employees and directors, young and old. â€Å"Don’t judge a book by its cover† is a phrase that we all wish to believe, but it is just human nature to have some sort of first impression of a person. It is also possible that this first impression can enact a snowball effect where the individual’s future interactions with the persons are forever affected. In one wrong move or inappropriate comment a person can face long-term impressions or misunderstandings. The problem in many cases is that the individual is not aware that he or she caused a misunderstanding or made a hurtful comment and is not

Obama Housing Refinance Proposal and Program Essay

Obama Housing Refinance Proposal and Program - Essay Example According to the research findings it can therefore be said that President Obama announced a new plan to help struggling homeowners who are current on their mortgages, but underwater by refinancing. Mortgage rates are currently at historical lows and Obama would like to make refinancing into these historic rates available to more homeowners across the country. Obama anticipates providing relief to about 3.5 million people with underwater mortgages. Obama expect the average homeowner to save roughly $300-$500 a month by refinancing into these new low rates. He explained that refinancing would help free up additional money for consumers, therefore helping to stimulate the economy. Obama faces stiff opposition from Republicans in Congress on his refinancing plan, which must first pass congress. United States is known as the ‘land of opportunities’ and people from all over the world come to the country in hope of a better future. But this land of opportunities is facing some serious crisis lately. The financial crisis of 2008 has hit the country badly and has affected the majority of the population. Approximately 11 million people are suffering from serious financial watershed and they cannot even afford a proper shelter to live in. The reason for these problems in the United States and the attempts that American President Barack Obama made to ease the issues of the citizens will be discussed in this paper. The residents of the United States were mortgaged in large numbers and therefore the collapse of the housing market forced many people out on the streets. The homeowners were to pay off the amount of money that was worth more than their houses which was due to the decrease in property rates all over the country. This is where the decision maker Obama stepped in. He decided to revise the Housing Refinance Proposal that would bring out the homeowners from their misery. Previous Financing Policies The United States government is well known for their ex tra ordinary Housing Finance Policies. The housing policies of the country are considered as standards for the less developed countries. Let’s discuss briefly about the previous Financing Policies that were implemented by the United States government. The United States Housing Policy allowed residents to have tax deductable interest payments. This practice is unique because a certain amount of tax is always applied on the interest payments for loans in different parts of the world (Barth, et. al.178). The deduction of tax meant a great assistance for the house owners of the country. Furthermore, the United States government also set up an organization that would be responsible for providing securities to the loan borrowers. The organization was named as the Federal Housing Administration and the FHA was there to handle the security issues. Therefore no one was denied a loan because of absence of security or collateral. Unfortunately the policies that were devised by the US go vernment did not work even though they contained some points that were exemplary for the rest of the world. The Housing Policy of the US failed dramatically because every other person was given loans that they couldn’t afford. The assumption behind the policies was that property prices will continue to increase in future. The reason behind the failure was also the benefits provided to the borrowers. Giving loans without proper collaterals was a big mistake of US administration. Issues of the existing policies and poverty of people The policies that were set up by the US government were for the prosperity of the homeowners. US being a democratic nation, prevailing policies were not appreciated by all. Many banks austerely protested against the deduction of tax. According to their point of view, excluding the tax would not be fruitful for the banks in the long run. Also the numbers of the customers getting loans certainly increased as a result of these policies. This resulted i n more

Legal Profession in the UK Essay Example | Topics and Well Written Essays - 1750 words

Legal Profession in the UK - Essay Example There has been no clear cut reason for the separation. The division appears to be more of prestige issue and professionally it is becoming an embarrassment to offer the excuse that the barrister performs a specialized or more professional role. Periodical studies highlight issues that throw the explanation of specialized roles of barristers in poor light (Cohen, Professor Harry; p11). Simply put, solicitors form the backbone of U.K.'s legal system. They come in direct contact with the public who come to them for all legal advises from litigation to commercial work. Litigation forms just a small part of the solicitor's work that involves "commercial transactions, corporate matters, land, share and other property dealings" (Legal professionals: barristers, solicitors, executives; 1998). In order to become a solicitor, it is necessary to take a one-year Legal Practice Course (LPC). There are over 30 institutions throughout England who offer the LPC. Thereafter, the law student has to obtain a two-years training contract with a solicitors' firm (The Legal Professions). Professionally, a solicitor must be a member of the Law Society which oversees his training, practice and the Society also takes up complaints made against the solicitor (Legal professionals: barristers, solicitors, executives; 1998). The role of the solicitor came ... Professionally, a solicitor must be a member of the Law Society which oversees his training, practice and the Society also takes up complaints made against the solicitor (Legal professionals: barristers, solicitors, executives; 1998). The role of the solicitor came into existence in 1823 when 'The London Law Institution' was formed by several prominent barristers. The name of this institution changed to 'The Law Society' in 1903. Women and ethnic minorities were not allowed to be members of the Law Society in those days. Now, half of the legal force in the U.K. comprises women (The Law Society, 2010). The closeness of the solicitors to people and corporations and their distinct efficiencies has enabled them to grow and flourish as individuals or firms. Solicitors have the potential to grow vertically and horizontally. Solicitors have their own firms, offices and clientele. They are the first point of contact in legal matters for the people at large in the U.K. They advise clients on how to file suits in litigations. They can negotiate out of court settlements on behalf of their clients. They have all the tools to carry out all aspects of legal work for their clients. Their powers have increased even more with their ability to represent their clients in the various courts (Types of Legal Career, 2010). Barristers A law graduate has to undergo "professional training through a Bar Vocational Course (BVC) and through pupilage with a qualified barrister" (Legal professionals: barristers, solicitors, executives; 1998).The barrister argues a case on behalf of the client in the courts. Mostly he takes cases in the higher courts, viz. Crown court and high courts. The solicitor is the link between the client and the

Global Financial Crisis on Japan Country Essay Example | Topics and Well Written Essays - 500 words

Global Financial Crisis on Japan Country - Essay Example Global financial crisis also reduced the flow of money in the country’s economy. During the economic downturn, many Japanese opted to cut down their shopping budgets. This greatly affected the revenues of businesses that already had less ability to access credit. Further more investors became weary of putting their money into companies. This too had a severe impact on businesses. The stock market business collapsed, making many business men lose a large portion of their investment (Needle, 2010, p. 476). Companies found it hard to survive under unconducive environment caused by the economic crisis. The senior managers of the largest Japan realized the need to cut cost for the sake of their company’s survival. Labor being one of the business greatest expenses, many people lost their jobs. The largest companies eliminated job opportunities on a large scale leaving many Japanese jobless (Batten& Szilagyi, 2011, p. 375). Other small businesses simply found out that they could not survive the adverse effect of the global economic crisis. These companies opted to close down their activities, leaving too many of their workers jobless. During the global financial crisis, many companies also reduced their charitable activities across Japan. This act eliminated chances of many Japanese to access resources they desperately needed. Many of them were unable to access clean water and security (Paul, 2010, p. 223). Following the effect of the global market turmoil, the FSA has initiated several measures aimed at regulating the functioning of financial intermediation. FSA has initiated a new capital injection scheme, to enhance proper flow of capital in the country as it was before the downturn (Paul, 2010, p. 254). FSA has also introduced new regulatory framework for credit rating agencies. It has considerably strengthened the disclosure requirement for financial firms with respect to their exposure to securitization

Fire Essay Example | Topics and Well Written Essays - 500 words

Fire - Essay Example These aspects will include appropriation, crowding, privacy, territoriality, and personal space. A hospital setting needs to be spacious to allow patients to feel well accommodated and enhance visiting process by their friends and relatives. People in hospitals need personal space to feel at home. According to Sommer, personal space means an emotionally tinged zone around the human body that people feel they own it. The zone varies according to internal states, culture, and context (Sommer, 2002). There is need to design a cubical for each patient to give them enough personal space. In case of a fire originating form one of the cubicles, it is easier to contain it, control it, and put it off before it spreads to other cubicles. This is unlike a situation where many patients share same room. A territory is another aspect of human interaction with the environment. According to Griffon, territoriality is a pattern of behaviour or attitudes held by a person attempting to control a physical space by marking, personalisation, defence, or physical occupation (Brown, 2005). In a hospital setting, persons will tend to defend their territories for a period of time they will be in the hospital. It will vary by characters of person’s gender, and age. Therefore, designing places that people of differing characters can call their own when in the hospital will allow nurses to give them care in a convenient setup. However, it is necessary to take care not to put lockable doors on the cubicles. In case of fire, it is easy to remove curtains on the doors and evacuate patients through it other than breaking in if there was a door. Every human being needs privacy, which include access to self and one’s group. In a hospital setting, patients, nurses, and visitors need privacy as they attend to each other. Nurses need a quiet workplace with social places where they can connect to each other outside work. Additionally,

Unplanned absence Essay Example | Topics and Well Written Essays - 1250 words

Unplanned absence - Essay Example Also, with this kind of absences, there should be a technology or related factors to compensate with the absence of this individual. In United States, the labor sector loses 2.3% of scheduled working hours as well as 20 percent of its payroll due to this kind of situation. The question is what are the steps that must be done should this kind of instances occur to replace the absentee as well as to minimize expenses during this particular incident wherein the company is required to pay the absentee' On the given example, there are varieties of options that are to be looked upon in order to address this kind of problem. In this case, these varieties are regarded as part of the system. The remedies that were provided are that the company would hire temporary employee in the absence of the personnel concerned, pay-per-use scheme within the customers, hold over-times and the likes. These ideas and are somewhat a management system in the company which is formulated to address several issues concerning operational management within the company. In the article written by Fred Easton (+) and John Goodale in 2005 entitled scheduled recovery for unplanned absences, it was stated there the issues revolving around organizations particularly in organizations which is service in nature. The subject areas were Labor and staff planning, mathematical programming and the likes were tackled and looked upon. In my own perspective regarding issues on unplanned absences specifically on business which is service in nature, a contingency plan must be made due to the organization exist due to the services that have been rendered by the people. Also, a system which deals with the employees and the target customer is essential to obtain the sense of order in the workplace. The aforementioned systems that was laid in the earlier premises in this paper in order to address the problems concerning in this nature. The pay-per-use scheme is a convenient way to use in order to regulate flow and arrival of customers in which the customer will have second thoughts of acquiring services from the company. In this case, the company will have a return of income as this method is expensive from the conventional one. This kind of scheme is very practical since the scheme would tend to regulate the influx of customers and since thee are a small amount of employees that are working due to the absence(s) of their colleagues, then chances of serving tremendous amount of customers would be manageable due to the fact that customers will be entertained only on the prescribed terms of use and the services that would be used will be paid each time they are availed and with this, it will also be a source of tremendous income since the services are paid not on the length but rather on the quantity of rendered services. Also, the employees will only work on the prescribed description of their tasks. In this case, the work load of the employees will become limited thus will give better chances in meeting the demands of customers regardless of numbers. Also, in this process, the operation of the organization was not halted though they operate with

Context of human services Essay Example for Free

Context of human services Essay Social changes in diverse societies are brought about by several factors such as maintaining order and responsibility within and outside the society. In this case, human services such as attending offering medical attendance, and avoidance of social evils such as corruption, are portrayed as major opportunities for the social changes. Many people see mental anomaly as curable. In real case, one cannot be completely cured from it, but the most promising fact is that it can be recovered and maintained. People in the society are more often encouraged to live with mentally challenged as they support them from day to day. They should be friendly to them since it is not the wish of the victims to be what they are. Family environment has been considered the best in provision of care to the victims of mental illness. Presently, many people prefer discharging their patience from hospitals as soon as possible since the expenses increases from day to day. Insurance reimbursements by both private and governmental sectors usually provide a cover of not more than sixty days to the patients. These days are adequate enough to recover the mental patients. Several organizations have come up to attend the patience and also provide moral support to them. For example, The Office of Protective Commission and the Public Guardian has been established to help the mentally challenged individuals cope with the environment they are in. such organizations have maintained social order as evidenced from their efforts to protect the ill from being taken advantage of (Hasenfeld, 2009) Members of the society should be encouraged and given knowledge about the mental disorder. In so doing, they will be actively encouraged to handle the victims with proper care, love, respect and most of all with dignity since the victims are also human beings thus they deserve tender care. Mental illness has got no specific cause. However, causes has been identified as either due to hereditary factors (it exists in the family linage), caused by organic diseases and even sometimes by environmental situations such as one being subjected to adverse stress. This disorder has got no borders and any person can be a victim, indiscriminate of his religion, gender or race and even age (Hopkins Austin, 2004) Health systems in some parts of the world are a times selective in provision of services to its customers. Not everyone stands equal rights in services offered. Depending on your pocket or rather financial strength one is likely to get better services than the poor. Patience that may require argent medical attention is kept on waiting bays for long. This is as a result of the financially stable personnel not observing the rule of first come first served basis. Such issues have been of much negativity to the society since others have lost their loved ones at the bays and the emergency rooms. Also, the limited number of qualified persons may be a contributing factor. In some circumstances, the patient attendants may be reluctant in provision of services. Evil thoughts that propel them towards this could be such as assuming that patients could have gone to private organizations with relatively shorter queues than theirs, for fast delivery of services. It is much disgusting to realise existence of inequality in any society. This is whereby when one is rich, he/she gets richer and richer, and in most instances at the expense of others (Pease Camilleri , 2001). Strengthening the civil society can be a way of addressing social issues such as social injustices, discrimination, violence and even poverty. A strong society can enhance better governance, tolerance and can also maintain peace within its borders. People who are socially responsible have got no time to engage in activities that will in one way or another haunt others, for example negligently polluting the environment, discriminating against others and even engaging in violence. Currently, reforms have been put in place with an aim of strengthening communities. Public are encouraged to participate in policy making. Several governments have taken initiatives of letting its citizens participate in decision making thus enabling the nation to thrive well in terms of political, economical and social development (Patti ,2008). Social evils such as corruptions are a major issue towards the existence of social injustices. Corruption has been a reason behind increase in the levels of poverty in the societies and also retarded growth in the economy. Corruption is as a result of poor governance. Those in the government can carelessly use the funds at the expense of the public thus being a leeway to social irresponsibility. It is clear therefore that this evil in the society should be emphasized on and properly dealt with so as to bring social order and also desirable changes for the development in the society (Laurence Heinrich, 2000). In summary, it is clear that opportunities of success in terms of social changes can be as a result of human participation in service provision. Social order is enhanced through provision of better services in diverse sectors and also through good governance.

Masculinity In Victorian Gothic Novels

Masculinity In Victorian Gothic Novels In both Robert Louis Stephensons The Strange Case of Dr Jekyll and Mr Hyde and Bram Stokers Dracula, social expectation reveals anxieties surrounding sexuality in the Victorian period. Stephensons novel depicts the masculine as a vehicle of self denial where the protagonist Jekyll will not allow himself to surrender to his immoral alter-ego. In a similar way, the novel Dracula depicts sexual power as a major threat to masculinity, whereby the male characters refuse to permit the females to act upon their sexual desires for fear that such liberation will destabilise patriarchal control. Whilst Victorian ideology is not outwardly challenged in the novels, as liberation sexual or otherwise is entirely condemned, investigating the function of the masculine reveals a somewhat radical gender ideology which contests Victorian expectation. In general, critics comment on oppression of the female within the Victorian period and overlook the same subjugation faced by men. Female disempowerment is commonly recognised whereas male suffering in the context of the same social rigidity is often omitted in criticism of the time. Critic George Landow comments that feminist analysis of the Gothic focuses on the concern of the stereotyping of the female characters according to male fantasy, however Stokers Dracula indulges the male imagination by subverting stereotypical female characters and allowing women power through sexual liberation. Stoker challenges Landows comments that it is only the feminine that suffers under marginalisation of the stereotype by presenting masculine subjugation as a consequence of social restraint. Critic Cyndy Hendershots work on male oppression in Victorian society further challenges ideology of the time. She argues that, generally, the notion of Victorian masculinity is ambiguous as stereotypical an d presumptuous representations of male characters are rarely questioned. Stefan Collini is a critic who acknowledges the ambiguity surrounding representations of Victorian masculinity. He comments that there appears to be a general consensus of gender ideals whereby the accepted single, rigid idea of Victorian masculinity remained unquestioned. Collini suggests that the concept of Victorian masculinity as heterosexual rises from an unquestioned assumption of this as the norm. As a result, it seems that the novels work to challenge accepted roles of gender and sexuality within the Victorian period. Within Victorian society, one of the fundamental concerns was the preservation of reputation. Alongside this concern lay an anxiety over sexuality and how to express and, in turn, suppress, sexual desires. In many ways, the oppressive nature of society, and consequently the inability for men, as well as women, to be sexually expressive, only heightened the fascination of a more sinister side of sexuality. In Jekyll and Hyde, there is a major emphasis on the value systems within Victorian society, especially with regards to their concern to preserve reputation. This is made evident through the characters of both Utterson and Enfield, both respectable members of the society who consider gossip as detrimental to a persons reputation. Dr Jekylls major concern is the way in which others perceive him and he is conscious to maintain an upstanding reputation throughout the novel. On the other hand, the character of Hyde is presented as wholly monstrous and as a means through which Jekyll can become uninhibited, unleashing the emotions society compels him to contain. The characters are anxious to remain within the boundaries of social expectation, yet this overbearing force of constraint is often detrimental as it is clear in both novels that what is constantly suppressed is ultimately released. It is interesting to consider the role of the male characters within the novels as it is evident that the masculine is not, as it would first appear, prioritised. Moreover, the omission of the female, which would generally suggest lack of authority on the part of the feminine, suggests here that the male characters are problematic to themselves, exposing the weakness of the male in a supposedly patriarchal society. In Jekyll and Hyde, the way in which the male characters are so evidently anxious about women and sexuality, despite the fact there are no predominant female characters, suggests that the masculine sphere is continually threatened by female influence. In many ways, the removal of the feminine exposes the flaws of the masculine, and shows that it is not the female who causes the male to suffer but the male alone. The threat of female sexual expression despite the lack of females within the novel demonstrates the psychological turmoil the men face under the constraints of th e Victorian society. Dracula uses female sexuality as a threat to men, again demonstrating the power that women hold over the men and consequently emphasising the weakness of the male. One of the key themes within Stokers novel is the fear surrounding sexual expression. Female sexual expression is seen as a threat which provokes a form of pleasure in the male imagination. The characters are liberated from the pressures of social constraint by means of the imagination, through which they can give a free rein to their sexual desires. Female sexuality is fundamental to the novels exploration of the role of the male within Victorian society as the novel shifts power from one gender to another, as the females exercise their voluptuousness and the men act to maintain social order. Critic Heath comments that feminism makes things unsafe for men, unsettles assumed positions and undoes given identities. Stokers Dracula confirms this theory in its exploration of sexually powerful women who threaten patriarchal authority. On the other hand, the way in which the female characters transform into vampire vixens is not categorically a feminist depiction as the females simply tran sform into embodiments of Dracula, meaning that they shift and take on a masculine form in order to gain power. The three females who become sexualised are clearly representations of gender subversion as they seek to dominate Harker and use him to fulfil their own sexual urges. Yet, in many respects, these females must adopt the role of the male in order to acquire any form of power. Their sharp teeth, which they are determined to bite Harker with, are undoubtedly phallic symbols which epitomise the penetration of the victim. Ultimately, the way females attain power in the novel is through masculinity, therefore gender ideals are not subverted in this sense. Although female characters in the novel are permitted a degree of power and sexual liberation, masculinity remains as the more powerful position. Stoker uses Freudian theory in his novel in order to examine sexuality in the Victorian period without appearing overtly critical of the society in which he lived. The vampire element of the novel distances the reader from the society being described and yet there are noticeable parallels which suggest Stokers deliberate attempt to challenge accepted ideology. Dracula begins with a description of Jonathan Harkers description of how he arrives at the castle. Harker uses the word uncanny in this description which immediately makes reference to Freuds theory, published in 1919, on the uncanny. This theory is referenced throughout the novel, as the vampire who brings about death with his mouth, is representative of the first stage of psychosexual development, according to Freud. It is at this stage where, Freud believes, the person develops the compulsion to destroy that which is living. The characters of Lucy and Mina are presented as being wholly devoted to the men in their lives. This innocence depicts these women as both docile and two-dimensional. Dracula threatens to change these women into devils of the Pit and give them power through sexualisation, and it is only through these transformations that the female characters may acquire a voice within the text. When Lucy Westerna is transformed into a sexual being by Count Dracula, she changes from a weak and passive female character into a vampire vixen who seeks to satisfy her own sexual desires. She is at first submissive at the hands of the male characters but, once she becomes sexualised, she hunts for to use men for her own advantage and fulfil her sexually. Stokers Dracula investigates the possibility of a kind of fluidity within gender roles. When Lucy transforms into a voluptuous vampire, any potential male suitor is warned off at the demand of any form of objection to established sexual identity. The men are perturbed at the prospect of a woman usurping power and subverting accepted roles. Lucys transformation is seen as so insubordinate of social expectation that Van Helsings men are determined to destroy her in an attempt to reinstate social order. The men are fearful that Mina will also be transformed and dedicate themselves to controlling female sexual behaviour in order that the women do not become disparaged socially and therefore incapable of any relationship with them. The mens fears over the womens transformations are entirely selfish as they feel unsafe with any attack on social order. Dracula mocks them saying your girls that you love are mine already; and through them you and others shall yet be mine. He suggests here tha t his transformation of women into sexualised vampire vixens, where their sexual desires are uncontained and liberated, leaves men exposed and will ultimately destroy patriarchy within society. Stoker depicts Victorian horror at the thought of a sexually liberated woman through his description of Harkers own fear at confronting the vampires. His confusion surrounding the kiss of the vampire, where he feels both desire, in his longing for the kiss, and deadly fear at the same time, is representative of the way that Victorian society constrained the mobility of sexual desire for men, as well as for women. His confusion as to whether he was dreaming in his visions of pleasure as the women approached him suggest that he will not allow himself to consider any sexual desire as real and he will not confront his feelings. He decides that if the vampires are more than just visions then they will drink his blood, making themselves stronger and, in turn, weakening him. However, he is still fearful of these vampires if they are simply visions as they still threaten to drain him of semen, as they are providing him with sexual pleasure, as he lies in languorous ecstasy. Harkers weakness as a male is revealed when he is described as being both sickened and excited by the thought of any sexual contact with the female vampires. This demonstrates the oppressive nature of Victorian society in that Harker was forced to subdue his desires as he did not have the power to act upon them. The way in which Stoker depicts Harkers fear in losing valuable fluid, whether blood or semen, in either situation, presents an image of the collapsing patriarchal structure of Victorian society. Stoker may be warning men of this social change, but it seems more likely that he is encouraging social ideology to be reconsidered. The function of the vampire in the novel can be considered as a representation of sexual oppression. The male characters in Dracula all fight to contain female sexuality as they panic for their own wellbeing. In Christopher Crafts essay on gender and inversion in the novel, he argues that Dracula uses gender stereotypes in order to encourage exploration into sexuality and in order that social expectation can be re-imagined. He comments that the novels depiction of transformation, whether from victim to vampire or from vampire to the victim, permits an investigation into sexuality and gender. Often, the way in which the novel challenges oppressive Victorian society is overlooked in favour of its apparent denunciation of gender inversion. Dracula seems to imply a failing on the part of women who seek to subvert conventional social roles and yet in many ways the females are not permitted any form of power as they adopt masculine qualities when they are transformed into vampires. It can be said that gender roles are not definitively reversed in the novel, as the females must become male as they become vampires. In becoming male, the female vampires lose any maternal sense as they prey on innocent children and they become penetrators in their desire to suck blood from their victims. The novel, therefore, has no real female representation, suggesting that Stoker was not setting men and women up against each other but commenting on society as a whole. Dr Jekyll and Mr Hyde is a novel which confronts anxieties of the Victorian period. The narrative presents the idea of one body which contains two opposing personas. Dr Jekyll, who is well-educated and an upright member of society is contained within the single body alongside the wholly immoral Mr Hyde. Dr Jekylls underlying desire to liberate himself from the oppressive society in which he lives is outplayed through his alter-ego Mr Hyde, who enjoys the freedom of acting upon his desires and human urges. This representation seems to emulate Victorian societys deep-rooted fascination with emancipation from social imprisonment. Many critics suggest that masculinity is often presented as an adaptable and indefinite sphere within the novel, a factor which has permitted a degree of reimagining the concept of the male in literature. Critic Cohen argues that from as early as the 1880s, fictional depictions of English masculinity often narrativise the difficulties of the male embodiment as a splitting within the male subject precisely in order to assert new modes of self-representation. He suggests here that the male figure was less frequently written as a stable representation and was more commonly represented as a character with more than one persona. The image of Victorian London presented by Stephenson is a society almost entirely lacking in females. The only woman who is present in the narrative is the maid who witnesses the murder of Sir Danvers Carew. Her status instantly suggests that the woman is lower class and she is presented as an almost insignificant member of society. She describes the body of Sir Danvers Carew as beautiful. This is the only instance novel in the novel where there is any form of interaction between the genders and, even this interaction is presented as non-sexual. The consequences of such a repressive society are clearly detrimental to the people who inhabit it, as Dr Jekyll proves through Hyde, and this oppression is demonstrated through the lack of open sexual desire within the novel. Furthermore, the absence of women within the novel suggests that the male identity crisis was a social creation rather than due to female influence. The men in the novel are at peril with their sexual identity and plac e in society because of the imposing nature of society itself. Whilst Stephenson presents the idea that Victorian society regarded displays of sexuality as indecent, Hydes actions within the novel are undoubted of a sexual nature. When Hyde is first introduced to the novel, there is a description of him trampling a young girl underfoot, and, afterwards, he pays for her family to keep quiet about the incident. This incident could insinuate that Hyde was involved in the common Victorian crime of child prostitution. Moreover, the lack of sexual desire towards females on the part of the male characters may imply that these men were concealing homosexual tendencies. The close relationship shared between Utterson and Enfield may also imply that these two men take part in some kind of sexual behaviour that would have been condemned at the time. Freudian theory labels the character of Hyde as an illustration of the unconscious mind, known as the id. Jekylls ability to conform to social expectation is controlled by his ego which suppresses his unconscious thoughts. Critic Michael Kane believes that Victorian society found the unconscious mind as detrimental. He comments that repressed desires were projected upon those it considered inferior, not only women but any lower order of society, who became the unconscious of respectable society. His ideas suggest that gender is not the significant factor which causes people to act upon their basic urges; it is the idea of levels of the class which impose social rigidity. By this he means that upper class citizens are more likely to suppress any improper desire because of their position within society. This argument is not supported by the novel, however, as Jekyll is a doctor so he is clearly educated and he is a respectable member of society who falls victim to the social oppression he faces. The novel uses the concept of the double in order to examine the way in which characters of either gender can be identified by more than one state, exploring Stephensons own claims that every human being contains some form of alter-ego. Dr Jekyll is an upstanding citizen who conceals an immoral monster in the form of alter-ego Hyde. Throughout the novel the two are presented as entirely distinct beings and it is only in the novels conclusion that the reader can fully understand the two personas as one character. The use of the double personality of Jekyll and Hyde is a useful concept when considering male gender identity, as the dual nature of the individual is said to destabilise male character itself. The novel challenges the idea that the male character represents unquestionably the embodied attributes of a male and a gender ideology that qualifies masculinity as proper male character. Despite the fact that the novel does appear to confront gender stereotypes referenced in the pre vious statement, the idea of masculinity is difficult to consider in the context of social influence, the idea that society constructs the way that gender identity is formed. Stephenson does not condemn men as individuals but comments on the way that the stringency of Victorian society and its expectations does not account for the duality of human nature. Both Stokers Dracula and Stephensons Jekyll and Hyde share a similar narrative structure, introducing a monstrosity and then exploring this idea before eradicating the monster with the intention that social order is reinstated. The monster in Dracula is the Count himself and the monstrosity of the novel is the liberation of female sexual expression through his transformation of women into vampire vixens. Stephensons novel shows the monster as repressed desires of Jekyll which are unveiled through the vehicle of Hyde. At the end of the novel, Jekyll reveals that he knows Hyde will be no more by the time Utterson reads his final letter. At the end of Stokers novel, Dracula is killed and Little Quinceys birth fulfils Van Helsings prophecy of the children that are to be and restores order among the community. Critic Christopher Craft comments that the monstrous threat in the novels is contained and finally nullified by the narrative requirement that the monster be repudiated and the worl d of normal relations restored. The restoration at the end of both novels suggests that gender ideals cannot be subverted entirely, despite challenging social expectation to a certain degree. Nevertheless, the conclusions of the novels are not positive which suggest that although ideals remain as established this is not necessarily the best outcome and there is an inference that change needs to be made. Gothic novels are commonly recognised as texts which exemplify the subjugation of women yet the oppression faced by the male characters is often disregarded. Both men and women suffered equally under the repressive Victorian society which directed sexual behaviour and regarded open sexual expression as depraved. The function of the male character within the novels is not merely to criticise the patriarchal society of the 19th century but to challenge the way that social ideology was a detrimental factor to both men and women.

Déjàvu and the Brain :: Biology Essays Research Papers

UGH! I Just Got the Creepiest Feeling That I Have Been Here Before: Dà ©jà   vu and the Brain, Consciousness and Self We have all some experience of a feeling, that comes over us occasionally,, of what we are saying and doing having been said and done before, in a remote time - of our having been surrounded, dim ages ago, by the same faces, objects, and circumstances - of our knowing perfectly what will be said next, as if we suddenly remember it! (Dickens in David Copperfield - chapter 39 (1)) It happens to me and it has probably happened to you. It is sudden and fleeting, leaving as unexpectedly as it came. While the experience is striking in its clarity and detail, it is difficult to recapture or recount. Generally, it is left unexplained and is described in a vague sense, often simply as, "Wow, I just got the strangest dà ©jà   vu." Because it is so difficult to research and seems to have no deleterious effects on daily and long-term nervous system function, dà ©jà   vu has been left largely to the wayside of neurobiological investigation. In all of its ambiguity, dà ©jà   vu is still a perplexing phenomenon that has not yet been fully explained. The value of truly understanding the source of dà ©jà   vu and its circuitry is in uncovering one of the many keys to the role of the conscious self in the functioning of the brain. What is dà ©jà   vu and how does it work? Dà ©jà   vu is considered a common phenomenon. Surveys show that about one third of the population has had the most common form of dà ©jà   vu sensations (1). Due to the subjective and often indescribable nature of the associated feelings, it has been difficult, to determine who is actually experiencing dà ©jà   vu. In general, however, dà ©jà   vu is "any number of hard-to-explain sometimes upsetting occurrences of unexpected recognition, in which the person involved has trouble identifying an antecedent for the events and/or places which seem so strangely and intensely familiar (1)." Dà ©jà   vu has been defined as "familiarity without awareness (13)." While the situational cues of a dà ©jà   vu are familiar, there is a definite lack of awareness about the specific source of the memory. Arthur Funkhouser (1) defines three types of dà ©jà   vu in an attempt to more clearly delineate between associated, but different, neurological experiences. These are dà ©jà   vecu (already experienced), dà ©jà   senti (already felt) and dà ©jà   visità © (already visited).

The Battle for Control of Political Science Education :: Political Science Politics

The Battle for Control of Political Science Education Abstract Quantitative analysis, formal modeling, and other forms of hard science dominate the leading journals and research institutions of American political science. To justify a hard scientific approach to the study of politics demands elaborate philosophical argument. In particular, it demands answers to three questions: What is the character of political life (the ontological question)? How and what can we know about politics (the epistemological question)? What purpose should political knowledge serve (the normative question)? Yet few of today’s hard scientists offer sophisticated answers to these questions because one by-product of their hegemony in the discipline has been the banishment of political philosophy to the margins of the curriculum. Indeed, political philosophy is the most distinguished victim of today’s â€Å"normal science.† This essay offers graduate students a program by which to test the claims of hard science in a radical manner. It demons trates how reflection on personal experience, the study of history, and the study of philosophy offer different ways of scrutinizing the ideology of hard science. Each raises formidable challenges to the hard-scientific project. Some see the current conflict in American political science as little more than a battle over occupational resources. It is a battle over who gets hired, who gets published, and who leads our professional associations. What meager response the current â€Å"Perestroika† protest movement has elicited from hard scientists has focused on these issues. The conflict is partly a battle over scarce resources, but the protesters have also presented a radical critique of hard science as a means to study politics. Hard scientists have met this critique with silence. The protest will not disappear with a more equitable division of occupational spoils. Its substantive challenge, too, demands a response. The focus of the debate is the definition of â€Å"science† as it is applied to the study of human beings. Today’s protest movement is not anti-scientific, as some adherents of the hard-scientific establishment have tried to stigmatize it. Unlike post-modern thinkers, most protesters associated with Perestroika think of themselves as scientists. But what sort of science is possible when the object of study is a human society? Science has always been a contested concept, even in the realm of the physical sciences, and it remains so today.

The Sacrifice of Life :: essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  A simple definition of sacrifice is to give up something for the sake of something else, whether it is for another human life, for an idea, or even for a belief. â€Å"She was 17 years old. He stood glaring at her, his weapon before her face. ‘Do you believe in God?’ She paused. It was a life-or-death question. ‘Yes, I believe in God.’ ‘Why?’ asked her executioner. But he never gave her the chance to respond. The teenage girl lay dead at his feet.† (DC Talk 17) This example of a sacrifice really happened at Columbine High School in Littleton, CO, on April 20, 1999. In the story Iphigenia and in today’s society, justification can be found in favor of the sacrifice of life for the lives of others, for the sake of one’s country, and for one’s religious beliefs.   Ã‚  Ã‚  Ã‚  Ã‚  First, one can see the importance of the sacrifice of one life in order to save many more. In the Grecian tale, Iphigenia is forced by her father and the multitudes of Grecian soldiers to sacrifice her life in order to appease the god that controls the winds. Her inner struggle consists of the desire to live verses the knowledge of the fact that if she doesn’t die, her family will be executed along with her. Iphigenia must decide which is more important in the grand scheme of things. Her decision to die is only made because she realizes that she is the sacrifice for the ones she holds dearest to her heart, her own family members. This devotion to her kindred is her reason for willingly giving her life. As Achilles speaks with Iphigenia about her decision, he notices the nobility and courage that she is putting forth in order to make such a huge sacrifice. This courage is much like the courage that is shown in the sacrifice of lives today for others.   Ã‚  Ã‚  Ã‚  Ã‚  When searching today’s society for those that show courage and nobility like that of Iphigenia, one acknowledges the work of the firefighters and police departments. Every time a person of this profession leaves their station in lieu of a call, they are potentially sacrificing their lives for the lives of others. The many possible things that could happen to one of these workers while on the field could put them in a situation where their safety is questionable. It is understood that this worker must sacrifice his or her life for whatever person that is in need of help.

Solutions to Global Poverty

There are different solutions to Global Poverty nowadays. Foreign aid is considered one of the most effective because it helps in pioneering new ideas for development and solves the budgeting problem that might ruin even the brightest project. There is considerable scope for improving on the current level of foreign aid, around $120 billion per annum. Another solution is tax recovery. Multinational corporations and wealthy elites minimize tax burdens so that poor countries are denied tax revenues from each of these sources exceeding in aggregate the current level of foreign aid. Besides this, investment in the rural economy always pays off. Rewards of economic growth are to be spent on payments for the poor and for immunisation. Of equal importance to local communities and individual households is greater power to control their own affairs.  Control Key and Word – Text and Graphics. An infusion of accountability through democracy and individual rights creates the environment in which governments come under pressure to end wasteful practices and corruption. However the removal of agricultural subsidies that protect American and European farmers is needed to create a favorable atmosphere for the real business competition to take place. A fundamental reordering of priorities is the surest remedy for the poor, as indeed it may be for all of us in search of a sustainable future. Plenty of issues call for fundamental reform of global governance. Undoubtedly, some other sectors where developing countries struggle for treatment are trade, investment, intellectual property rights, climate change and energy. It’s a well-known fact that Brazil, China and Vietnam are countries with the greatest success in poverty reduction. Only their governments control key sectors of their economies and show little inclination to relax those restrictions on human rights and democratic freedom. That’s why we need to find another solution of this consequential issue.

Characters in your answer Essay

Nearer the finish up of the book, he deals with a nonher situation he faces in a precise childish, offhand manner, showing that he just insufficiencys it everywhere with as soon as possible, and that he doesnt re completelyy care virtu whollyy what is happening, just ab away himself and his reputation. TJ is ab disclose to be hung on granger Land, by the nightmen for pellet Jim Lee Barnett, and instead of stopping them from murdering TJ, Mr husbandman simply says they have to do it on someone elses reason. Mr. husbandman displace word by me that he personalt gonna stand for no wall abeyance on his place.He say yall touch one copper on that boys guide on while he on this land, hes gonna hold every man here responsible. However eventually Harlan Granger does stop the hanging, to deal with a contrastive difficulty that he is face with, solely his only true motives for this are because the Logan land is on onslaught and firstly he wants the land, and secondly he doe snt want the fire to spread and destroy his cause land. Dry as that timber is, a fire catch hold it wint stop burning for a week. Give that boy to Wade coveting head he wants and get on up there All in all, Harlan Grangers shipway of dealing with difficulties and situations that he is faced with are not well thought out, and he only deals with them out of selfishness, or for his own reasons rather than to service oneself others. soda pop is an adult alike Harlan Granger, besides he too has different ways of dealing with difficulties and situations that he is faced with. pop deals with things he more logical way. He shows braveness, and philanthropy throughout the novel, dealing with things in a way that will acquire others more than himself, if not solely for others.At the end of the book, when TJ is in trouble, Papa shows the better signs of doing all he can to help others. Even though the Logans are not well off, Papa sets fire to their cotton plant field, in order to distract the nightmen from hanging TJ, because he knows that they will come and study to put it out. This go forths in uniting the community. Papa stared out as a drive away of lightning splintered the night into a dazzling brilliance. He is clever, because like Cassie, he plans the situation sooner he goes through with it, flexing out how he can make the fire look accidental, realising that the lightning could have infatuated.He doesnt tell a soul or admit to it, so that no harm can come to him. folks thinkin that lightning struck that fence of yours and started the fire Its better, I think that you stay clear of this alone thing now David Or psyche might start wondering to the highest degree that fire For his final difficulty, Papa is faced with his four children asking what will conk of their friend, TJ. He doesnt lie to them, and provided he doesnt directly state their question when they ask if TJ could die, so he is not hurting them but they appease know. I aint never lied to yall, yall know that. Well, I I wish I could lie to yall now. To sum up Papas character, he is very a great deal like his daughter, calculating, clever, and planning everything, but he is much wiser, and doesnt act childish. His actions usually result in helping other people, they rarely hurt people unnecessarily. He is very unlike Harlan Granger, because he doesnt have his own private agenda. Show see only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Mildred Taylor section.

Different Approaches in The Wisdom of Teams

Jon R. Katzenbach is a director of McKinsey & Company, Inc., where he has served the older(a) executives of booster cable companies for over thirty years. His experience includes mesh with both public and private sector clients from the industrial, financial, and consumer industries. He has withal served a variety of nonprofit institutions. He specializes in issues involving corporate governance, organization, and leadership.Douglas K. Smith is a reason consultant at McKinsey & Company, Inc., who today is a leading commentator on organisational action and interpolate.Simply, groups pass people operateing al superstar. This is especially true when the cognitive operation requires multiple skills, judgements, and experiences.Consultants or former consultants of large consulting firms wrote the intuition of Teams. The perception of Teams authors have roots at McKinsey. A consulting firm based out of Dallas Texas. The authors have washed-out considerable time working with group up ups, studying them and ar now using their books to impart that knowledge to those seeking to form, fetch and facilitate triumphful teams in their organizations. However, the ii books take very different flackes.Teams atomic number 18 one of the catchwords of the 90s. And with them has come an explosion of literature telling us what teams be and what they argon not how to create them, heartbeat them, use them and empower them. A new phraseology has emerged that distinguishes work groups from work teams, and self-directed teams from all an other(a)(prenominal) teams.Some of the essential lessons meeted about teams and team performance are Teams do not rally without a perforce challenge that is meaningful to those involved. echt teams results will be great if the leaders aim their sights on preference. Biases toward individualism cannot arbitrate with the teams goals.The Wisdom of Teams presents lessons learned from the success and failure of actual teams. Th e authors base their wisdom on personal experience along with extensive interviews conducted with 50 different businesses. Katzenbach and Smiths lessons are supported by campaign studies. true teams are the focus of the book. According to Katzenbach and Smith, a real team is a small heel of people with complementary skills who are committed to a common purpose, performance goals and approach for which they hold themselves mutually accountable.These elements of a team purpose, performance goals, common approach to work and mutual accountability define what teams are and how they should be managed. Teams are distinguished from work groups in that the work they perform is collective as inappropriate to the sum of individual contri thations, leadership roles are shared, and the team does real work to ticktackher that result in a specific product or process being delivered. This distinction is fundamental, because the focus of the book is on what teams are, what it takes to beco me a team and how to exploit the emf of successful teams.The authors also present useful guidelines for determine when to use a team and when to use a work group. Teams are not presented as an organizational ideal. In accompaniment, Katzenbach and Smith encourage looking at the organizations goals and policies to determine if a team or work group is the best choice. Their bias is that teams are worthy the trouble where they support organizational goals. In their view, the capability of teams is unlimited and cultivating real teams is one of the best ship canal of upgrading the overall performance of an organization.Katzenbach and Smiths advice is simple, straightforward, and practical. They look at teams in an organizational context. Certain elements are critical to team success. The organization wishings to have or develop a inviolable performance ethic. In other words, compelling clear purposes and performance standards need to be an important part of the organizations cultu re. According to Katzenbach and Smith, performance, not chemistry, shapes teams. Real teams emerge when the individuals in them take risks involving conflict, trust, interdependence, and hard work. reservation conflict constructive by developing ways to handle differences and concerns and molding them into common goals is when real teams emerge. The authors advise achieving this by establishing urgency and clear direction in teams, selecting members based on skill balance, not personality, and with opportunities to learn from each other. Establishing clear start-up rules for behavior and seizing upon a few immediate performance-oriented tasks that are challenging but achievable also help teams develop. Spending split of time together and giving positive feedback are key.The authors describe the senior management team as the hardest to establish they present this as a fact of organizational life that can be addressed. Their resolving start by creating a strong senior management w ork group and go from there. umteen successful organizations using teams have them. The authors are also realists. The difficulty teams may face such as lack of management direction is described with suggestions for addressing them. Finally, and maybe or so importantly, Katzenbach and Smith are optimists. They believe that most people are able to lead.Leaders need to provide guidance and give up catch and most importantly believe in the team and put them first. It is that attitude, belief in the team, that is the most important characteristic of a leader. They conclude that a strong performance ethic leads to the pursuit of common performance results that benefit customers, shareholders, and employees. An overemphasis on any one bowl creates distortions that lead to turf battles and politics. Managers must demand and accordingly relentlessly support pursuit of performance by teams. This clear simple model can easy be applied to any type of organization. every of this advice i s offered while keeping jargon to a minimum. In fact, the book starts by acknowledging what we all know creating change in an organization can be difficult. Yet, The Wisdom of Teams provides simple strategies, to analyze organizational readiness, and alternatives that will get your organization closer to a real team environment. It outlines the basics elements of team and then offers techniques for sticking to them to master success. You do not need to be a process consultant to make teams work in Katzenbach and Smiths world. In addition, this is the books greatest strength.While the advice offered is good, the book could be much more concise and easier to read. Many of the points are redundant. This is a good book for the beginner, who wants to understand the issues.

Coke Financial Structure

pic Andrea R. stag GB550 pecuniary guidance vener qualified-bodied 24, 2011 The nip The theme of this inquiry write up go away be alive(p) the roof coordinate of coca green goddess, This writing serves as a pro circle of debt and mustinesserliness. It provide ease correct the confessedly appreciate of the policy-making disunitey epoch besides secure what their drop forth smashing tend is and the hazard cultivate for the organic law. The inquire that this try out pull up s applys soften to resultant is if the cxxv class white-haired either(a)iance is pecuniaryly hold for a nonher(prenominal) one hundred twenty- cardinal old age. The companion inevitably to persist liquified and claim its ope dimensionnal be let loose during mea authoritative of inflation.The methodology that leave be purpose entrust be eight-fold fiscal ratios to resolve how the formation is practicable and comparability to propagation of exponential ontogenys in profits. My judge findings provide be that coca plant dummy lead build a marginal fade of lay off majuscule f base. thither would be lavish to inhabit liquifi suit adequate nevertheless as hearty to keep on malle sufficient in first refreshed harvest-home lines or natural enthronizations. coca smoke already ope grade in e preciseplace 2 hundred countries and should seek to lose ones temper advertising efforts in belatedly adoptive countries. I expect that the bon ton has endured all everyplace one hundred twenty- atomic number 23 days of economical, policy-making and aff fitting upheavals. pecuniary StatementsI try for to cogitate that although on that point could be unexpect infrequent environsal events that coca plant sess al junior-grade be able to continue ope site. tabularize of limit A ho enjoyment trailer of cracking expression issues 4 channel and mo breadary assays tie in to s healthy social bodily anatomical social system.. 5 Modigliani and milling machines MM corking twist supposition . 6 Criticisms of the MM ideal and assurances6 bully anatomical building induction and implications7Estimating the mansions best gravid social system8 References9 A trailer of jacket social organisation issues with child(p) expressions of companies argon found on the criterion of debt and legality a troupe holds. When a go with baffles to profit their debt the friendship be reckons practically(prenominal) of a chance to giveors be ca-ca the companionship straightway has a mellow aspect that it may non be able to give its debts. Although if in that respect is much(prenominal) than than debt an composition measurees shadower be trim natural c all oering beca intent the organization is able to draw out what it essential afford as wager to investors and holders from creation taxationed.The high terms of smashing translate s into a lower berth second- roll repute evaluate, and misdeed versa furthermore, plainly minute falsifys in court of gravid tush extend to a epochal variation in a stocks fun second-rate determine (Kathman, cc2). The elephantine boozing arrive atr, thats in a plumb immutable environment does not subscribe very much debt. The caller in the non-alcoholic crapulence attention, coca plant gages embody of fair dissemble of 8. 6% when the industriousness just is 11. 67% and is a puffy-mouthed bow on the WACC of 8. 4%. Although the follow incurs an 8. 6 % speak to on the justice the phoner has middlingd a grant on fair play for the retiring(a) five eld of 30. %. A attach to with a high dull fair live of ceiling could be considered a spoilt party or a conjunction in a sorry constancy that everydayly lend oneselfs justness for enthronement trusting. coca pots debt to rightfulness ratio is 23% yet the jibe debt to candour has bee n on conduce up for the prehistoric five social classs at 51% exhibit that the party uses entirely half(prenominal) debt to pay harvest-tide deep protrude the caller-up which is surgical for a alliance that is not sort of so bully intensive. Although the ac alliance finds itself in a healthy found industry, it must(prenominal) unchanging key investments and use 51% of debt to pay the tonic ripening.WACC and let go of bullion guides wallop a beau mondes cling to. FCF is what would come back to a companionship subsequently the investment was posit to enkindle the phoner. FCF preempt determine if it is worthy to take on an investment. coca smokes live gratis(p) sub Flow is -546. 8 (COCA boob CO (NYSEKO ), 2011). production line and mo send awayary run a pretends cogitate to enceinte social organisation thither argon numerous an different(prenominal) federal agents that could play into the mo clear upary stake of coca sess. Th e fraternity itself, affiliates, subsidiaries, authorize distributers and bottlers argon a jeopardize factor to coca plant green goddess.Bottlers render a authoritative portion of one Cs net operating(a) grosss by merchandising concent pass judgment and syrups to nonparasitic bottling partners. In cc9, nearly 79 pct of our intercontinental unit persona intensity level was sufferd and distributed by bottling partners in which the attach to did not befool a imperative affair ( fact 1A. bump FACTORS, 2010). The participation in like manner ope evaluate multinationally which is redundant rail line and monetary risk to the comp some(prenominal). multinational economies and political environments fabricate a risk to an Ameri pile investor when considering purchase securities.Some logical argument risk of the participation complicates the accessibility in coca senss supererogatory particle of extracted coca leaf, the alimony of a lucre that spans 200 countries, health concerns that cause a reducing in food foodstuff demands. For the play along to check that it has all overflowing cash flows must be able to take a crap the radical to custody the large kernel of demands. organism that coca dummy is an external community it has heart-to-heart its doors to many more fiscal risks. assays with their international counterparts include fluctuations in orthogonal bills and ex change over rates effecting monetary results ( particular proposition 1A. take a chance FACTORS, 2010).If please rates feeler or parvenu tax laws atomic number 18 lap it would negatively restore net income. enlarge in embodys collectible to unequalages of supplies or materials to amaze products or changes in hi theme affiliationards fucking all partake the risks of the alliance. coca low-down monitors motion-picture acquaint to monetary market risks employ some(prenominal) objective lens measurement systems, including judg e-at-risk simulates. Value-at-risk calculations use a historical pretense form to pass judgment emf prox losses in the fair honour of our derivatives and other pecuniary instruments that could occur as a result of indecent movements in contrary money and disport rates (ITEM 7A. denary AND soft DISCLOSURES near trade pretend, 2011). Modigliani and millers MM keen construction opening The underlie and basic assumption of the Modigliani and moth miller chapiter twist opening is that in that location is no study inconsistency if a smart set were to fund its operations with the use of debt or employ faithfulness. The 1958 Modigliani- miller Theorem was initially k right offing to show that the corporations pileus complex body part decisions argon not shelter change magnitude or diminish it has, however, flummox b be that the theorem is furthermost more general (MacMinn, 2011).The supposition rests on assumptions that on that point atomic nu mber 18 no brokers or nonstarter be, no taxes and that investors can suck in at the self resembling(prenominal) rate as the corporations and that EBIT is not bear upon by the use of debt. In 1991 miller explained that the theory any spend a penny from utilize more of what qualification seem to be cheaper debt is showtime by the high approach of promptly riskier equity and assumption a rigid f ar of primitive uppercase, the storage allocation of smashing letter amongst debt and equity is impertinent because the burthen average of the twain greet of superior to the home is the aforementioned(prenominal) for all achievable combinations of the two (Villamil, 2010).Criticisms of the MM theoretical account and assumptions The same assumptions that the Modigliani and moth miller detonating device grammatical construction system is base on surrender been criticized. go the ternary Modigliani and Miller propositions make entire aw beness and contain become astray cognise at that place has been disagreement. seat of government body structures that argon designed to elicit survey, the volume of the value is from the decisions that are do by pecuniary private instructors. The value in the club is from the system that makes and it is the debt instrument of the financial manager to make sure that the bully structure supports the dodging that the company is essay to pursue.Further, coca plant locoweed, initial schema was to handle icing the puck frigorific coca low-downs to its customers. The company was able to success blanket(a)y change its strategy to plainly produce the syrup, the performance was able to be mazed down and both are able to pull cook and gains. By going nifty structures to be respectively find by the bottlers and distributors, the structure of coca plant weed Holland and coca dope lacquer to be different. another(prenominal) theories meet been created in contuse of the MM model such as the trade-off scheme which takes into term the be of bankruptcy. cap structure cause and implications Because of the low debt that coca plant weed has it similarly carries a low rate for taxes. In the refinement 5 eld, half of bumps ecumenical investments include near $20 meg dollars in capital expenditures and eruditions in the U. S. In addition, separately year, we invest over $10 trillion dollars in our summate stove in the U. S. including $208 one billion jillion jillion dollars that was worn out(p) this last(prenominal) year on supplies (Kent, 2010). In 2010, The coca plant pot guild pay offd coca plant smoke Enterprises (CCE) assets and liabilities.coca plant pinhead by get CCE, degree centigrade provide establish a $ cytosine zillion net pre-tax income derive, however after adjusting to the concern of the full value of the stand only debt turn leave assume acquired a $200 zillion fire cost reduction. withal carbon st ands to benefit from the boilersuit deed with a pre tax benefit in 2011 of an estimated $ccc million (Investors Information, 2010). CCE is calm set to acquire bottlers in Germany, Sweden and Norway as part of the deal. With cytosine decorous a manufacturing business and now a large possessor in bottling, this has changed the capital structure of the company.Estimating the unfluctuatings optimal capital structure During the attainment of coca plant dumbbell Enterprises (CCE) assets and liabilities, coca plant senss shares change magnitude piece CCE adjoind. With this transaction, we are converting inactive capital into active capital, self-aggrandizing us direct potency over our investment in uniting the States to vivify growth and stimulate long positiveness blast said, with the proceedings that are expected to start out operational cost nest egg of near $350 million over quaternity-spot old age for coca- dope and allow foring add to gain by 2012 (Ge lsi & Spain, 2010).The on-going estimate of speed of lights cost of debt is 7% as well as the WACC. ( coca booby (KO) line of descent Research, virtue Ratings, countersign & digest , 2911). If this totality were to increase it is contingent that it could besides increase the risk to investors. snows important has been describe at . 59 and for the non-alcoholic boozing industry is average. With their online capital structure ascorbic acid has had a watertight 6% in revenue growth. The company also recently acquired CCE their debts, liabilities as well as CCEs acquisitions which is why change states shares declined by 3. % (Gelsi & Spain, 2010). These changes were brought about due to economical conditions and matt-up the exigency to take over more operations. Although this acquisition set up their shares in the short term, the company has estimated that this change depart still the company just about $350 million in operational costs in four years and will beg in generating income by 2012. References coca low-down (KO) stockpile Research, virtue Ratings, word & psychoanalysis . (2911). Retrieved disdainful 23, 2011, from ValueInvesting 2. 0 http//www. wikiwealth. com/ questionkoCOCA gage CO (NYSEKO ). (2011, high-minded). Retrieved overbearing 23, 2011, from Forbes. Com http//finapps. forbes. com/finapps/jsp/finance/compinfo/Ratios. jsp? tkr=KO Ehrhardt, M. C. , & Brigham, E. F. (2009). pecuniary circumspection conjecture and Practice. stonemason South-Western. Freeland, K. , Gabruk, B. , Laidlaw, K. , Levine, J. , Michaels, M. , & Schramm, G. (1998, may 4). The crapulence perseverance This iodins on the theater of operations Retrieved lofty 23, 2011, from everlasting(a) NYU. Edu http//people. stern. nyu. edu/adamodar/pdfiles/cfprojs/beverage. df Gelsi, S. , & Spain, W. (2010, Feb 25). coca- dope get CCE spousal relationship American bottling business. Retrieved Aug 23, 2011, from The fence channel diary MarketWa tch http//www. marketwatch. com/story/coca-cola-buying-north-american-unit-of-cce-2010-02-25 Hines, J. J. (2007, work). not bad(p) mental synthesis with speculative extraneous Investment. Retrieved overbearing 11, 2011, from Harvard crinkle discipline http//www. people. hbs. edu/ffoley/riskycap. pdf Investors Information. (2010, declination 14). Retrieved Aug 23, 2011, from The coca plant Cola participation ttp//www. thecoca-colacompany. com/investors/pdfs/modeling_2010. pdf ITEM 1A. RISK FACTORS. (2010). Retrieved portentous 23, 2011, from The coca Cola attach to. Com http//www. thecoca-colacompany. com/investors/pdfs/10-K_2009/04_Coca-Cola_Item1A-1B. pdf ITEM 7A. QUANTITATIVE AND soft DISCLOSURES slightly merchandise RISK. (2011). Retrieved majestic 23, 2011, from The Coca Cola Company. Com http//www. thecoca-colacompany. com/investors/pdfs/10-K_2006/Coca-Cola_10-K_Item_07a. pdf Kale, J. R. , Noe, T. H. , & Ramirez, G. G. (Dec. , 1991).The return of billet Risk o n collective Capital Structure hypothesis and Evidence. The ledger of pay , 1693-1715. Kathman, D. (2002, celestial latitude 20). why reject rank Matter. Retrieved sublime 23, 2011, from MorningStarNews. Com http//news. morningstar. com/articlenet/article. aspx? id=84699&_QSBPA=Y Kent, M. (2010, whitethorn 19). Enhancing our field of study Competitiveness. Retrieved portentous 23, 2011, from The Coca Cola Company http//www. thecoca-colacompany. com/ combat-ready/leadershipviewpoints/2010/05/enhancing-our-national-competitiveness-is-not-an-option. hypertext mark-up languageMacMinn, R. (2011). Theorems in incorporate pay . Retrieved heroic 23, 2011, from MacMinn. ORG http//macminn. org/Fin374/theorems/theorems. hypertext mark-up language The Coca Cola Company. (2011). Financial Statements. Retrieved tremendous 9, 2011, from The Coca Cola Company. Com http//www. thecoca-colacompany. com/investors/financial_statements. html Villamil, A. P. (2010, March 10). The Modigliani -Miller Theorem. Retrieved August 9, 2011, from Econometrics at the University of Illinois http//www. econ. uiuc. edu/avillami/course-files/PalgraveRev_ModiglianiMiller_