Abnormal DNA Methylation in the Human Genome essays

Anomalous DNA Methylation in the Human Genome articles The methylation of DNA fills in as one of the most essential epigenetic changes of cutting edge hereditary qualities. Methylation and demethylation of DNA effectsly affect cell separation and procedures, for example, translation, quality articulation, chromatin structure, and concealment of intrusive and undesirable qualities. Numerous chemicals work lucidly to direct methylation movement, one of the fundamental being DNA methyltransferase. Any disturbances in the methyltransferase pathway can prompt the change of customary DNA methylation. The adjustment of these procedures can prompt lethal illnesses and different sorts of malignant growth. The two examples where atypical DNA methylation fall are hypermethylation and hypomethylation. Appropriately, the disease genome is normally set apart by the hypermethylation of explicit qualities concurrent to the abatement in 5-methyl cytosine levels (hypomethylation). Hypermethylation alludes to the over methylation of certain qualities which brings about the suppression of interpretation. Hypomethylation is a reduction in the methylation of cytosine and adenosine deposits in DNA. The lessening in methylation causes the decrease of engraving and the shakiness of chromosomal structure. The two examples of variations from the norm of DNA methylation can bring about irregulation of quality interpretation, which can at last lead to the advancement disease; in any case, because of its trait of being reversible, tweak of methylation and methyltransferase is a perfect theraputic and epigenetic focus for the different malignant growths that begin from it. DNA methylation was first found in 1948, and from that point forward, has produced a generous measure of discussion because of attempting to translate its noteworthiness. The methylation of DNA is a covalent change which brings about the expansion of a methyl gathering to 'the fifth carbon of the cytosine ring. The majority of the methylation happens in the CpG dinucelotide; in any case, since there can be up to 1... <!

Brave new world Essay

Lenina, Foster and the Director all have been pre-adapted to consider themselves preferable and progressively insightful over Betas, Delta, Gammas, and Epsilons, as do all Alpha’s. What's more, all things considered as Alpha’s are pre-molded to be progressively scholarly and socially better. This depicts an industrialist society with the various classes. Huxley getting from an upper-white collar class family this is reasonable. Rather than 1984, everyone is moderately the equivalent. Proles and Party individuals are completely treated the equivalent and are controlled with telescreens and thought police moving among them. The perspectives on Orwell have been diffused into the topic of 1984 just as Huxley’s into BNW, the distinction and difference being their perspectives. Huxley’s perspectives on a class framework and Orwell sees that a communist Britain would create considering Soviet Russia. At the point when further looking at the author’s style and topic of deduction for their characters, obviously they share generally similar standards. Orwell’s language and style shows that the Party individuals and proles are sub-intentionally prepared to accept the goals of the Party by purposeful publicity. Banners, the two-minute despise, books, melodies and papers all uphold the Party standards and the individuals trust them for they have no different standards or goals with which to look at. They accept that the Party is directly in what it says. This alludes back to the proles not hosting an individual cognizance away from get-together standards, as expressed by Winston in the concentrate. Their reasoning is fundamental and un-scholarly. Correspondingly, the speculation procedure in BNW is a come about because of preparing and molding. This time individuals are educated in their rest (again sub-intentionally like in 1984) what to think and what beliefs/standards to hold. Their reasoning is repairman and normalized which holds matches with the specialist plants they were delivered in. Again it is the situation of two distinct techniques creating a similar outcome. The topic of the BNW extricate shows humor which 1984 doesn't. The reality and procedure that prompts the Rocket Engineers possibly consistently being genuinely glad when remaining on their heads and that ‘Decanting trauma’ can happen in examination with genuine birth injury. Both of these models from the concentrate are outlines of the amusingness that Huxley infuses into the novel at a few interims. With 1984 there are no silly remarks at all thus the topic keeps, consistently, a demeanor of earnestness, though with BNW this quality of reality, as a progressive novel, is parted from time to time by the silliness. A fundamental difference that the two concentrates feature is the perfect of what the two universes are endeavoring towards and are. In 1984 Winston portrays the Party’s extreme point as; â€Å"The perfect set up by the Party was something immense, horrendous and sparkling †a universe of steel and cement, of colossal machines†¦ †a nation†¦ All reasoning similar contemplations, yelling similar mottos, interminably working, battling, triumphing and aggrieving †300,000,000 individuals all with a similar face. † This holds outrageous equals to the world that Huxley makes in Brave New World. An existence where everybody has a similar face resembling with the mass creating of individuals that all carbon copy; yelling similar trademarks, resembling with the rest instructed idioms that everybody has a variant of, regardless of whether you’re an Alpha or Epsilon, a universe of steel and cement resembling with the immense tremendous urban areas of BNW. It appears that 1984 is where a legislature is endeavoring to change the past and accomplish an alternate world, though BNW is a world glad for its past and of continuing its reality. The two are accurate contrary energies; BNW being what the Party is attempting to make. The significance of the two concentrates in the books is high in that they are intended to stun the peruser. Huxley’s portrayal of the assembling of individuals and Orwell’s depiction of a world that controls everything (even the past) and makes its kin think whatever they like. The two concentrates make a world where the story is permitted to create, they are the dirt from which the seed is intended to develop. The 1984 concentrate has an additional level to its significance as it shows that as of now Winston is a piece of the undead. It shows that Winston is doing precisely what he’s shouldn't be and that if/when he is gotten, the Party have grounds on which to disintegrate him. It shows the re-happening rule in the novel that passing is sure, and life isn't. It shows that any possibility of Orwell’s world changing, the Party being ousted, is non-existent as any possibility must lie in the proles yet: â€Å"Until they become cognizant they will never revolt, and until after they have revolted they can't get cognizant. † This equals with BNW as nobody there either wishes to change things, as they are content with their present life. The two concentrates make these two universes of impossible persecution whether its occupants acknowledge it or not and the subject that runs all through the correlation of the two books and concentrates is the equivalent; that Orwell and Huxley both accomplish moderately something very similar through various techniques. The two of them accomplish universes of persecution and stun just through various real situations; as they did with making it that everybody thinks what the specialists needs them to think and that they have no enthusiasm for testing this or some other part of their reality. This being the situation and the two creators making these future universes of stun and surprise are fundamental to the books as this is the thing that makes the books so progressive for their time.

How to Write a Good Essay - Tips on How to Write a Good Essay

How to Write a Good Essay - Tips on How to Write a Good EssayYou need to get your mind off school for a while if you have just finished an English class and are looking for ways on how to write a good essay. This is because, unlike students in other subjects, you do not have much time to get ready for the essay. Thus, to make your time more productive, you need to look for how to write a good essay plan that will help you write well.The first thing you should do is find out how much time you will be given to spend on the essay. This will help you avoid wasting your time when you do not have enough time to think of the right words. For example, if you have just finished writing your assignment and there is no more time left, you can start a new topic or get involved in some work for your school project. In this case, you can use the time in preparing a new topic to write an essay.If you know that you will be given at least eight hours, then you should try to find how to write a good e ssay during the time period that is less than that. This way, you will not lose your concentration and will be able to focus more effectively. Just do not forget to put some time aside to study or to read something that will help you improve your skills.You also need to consider how much time you will be able to spend on how to write a good essay. This is because, if you are a student who has a lot of homework, you will not be able to meet your deadline. However, if you have a lot of free time, you will be able to finish the assignment within the allotted time. Try to choose an hour or two to meet your deadline.Another way on how to write a good essay is to look for tips on how to write a good essay. Since you are facing a deadline, you can easily use the books in your library that contain general essays about various topics. This way, you will be able to get a general idea of what you should write and how to format your essay.You can also go online and check out some examples of es says that can help you get an idea of how to format the content of your essay. As long as you have enough time, you can practice writing the essay by yourself. However, do not try to do it too fast because you need to be able to come up with ideas while still being able to stay focused on the main subject of the essay.You can also use the Internet to find ways on how to write a good essay. There are so many resources that you can find there, such as websites that have templates for essays. You should also check out some of the writers' forums and ask for feedback on how you can improve your writing skills. This way, you will be able to find ways on how to write a good essay that you can follow as well.These are just some of the ways on how to write a good essay. Do not forget to read some tips on how to write a good essay because they can help you come up with ideas on how to write a good essay. In the end, you will have an essay that is both entertaining and informative.

A Rogerian Recipe of the Secret Ingredient to Solving Americas Obesity - Free Essay Example

Sample details Pages: 8 Words: 2378 Downloads: 10 Date added: 2019/02/19 Category Society Essay Level High school Topics: Obesity Essay Rogerian Argument Essay Did you like this example? Epidemic The secret to weight-loss has finally been discovered. Over the past few decades, America’s obesity rates among adults and children have been continuously increasing. This rise of obesity in America is so severe, that it has now been deemed an epidemic. Don’t waste time! Our writers will create an original "A Rogerian Recipe of the Secret Ingredient to Solving Americas Obesity" essay for you Create order Not only is this a public issue of American society, but an even larger issue of individual health concerns leading to diseases, illnesses, and even death. The food industry has slowly begun taking baby steps towards creating a healthier future for Americans. David Freedman, author and contributing editor of Atlantic and Inc. magazines, publishes many research-based articles regarding science, technology and health issues in America. In his essay, â€Å"How Junk Food Can End Obesity,† Freedman focuses on how fast food restaurants can utilize modern food processing techniques to decrease portion sizes, calories, and percentages of carbs, fats, sugars, and salts in meals. Freedman argues that the wholesome-food revolution, and its opposition towards food processing, is impeding on the progress of the one solution that could actually effect the obese population. Freedman also argues how many companies and restaurants, that advertise as â€Å"healthy† in efforts of encourag ing dietary changes in consumers, are misleading and not as healthy as consumers may believe. Although Freedman offers valid, achievable theories and supporting arguments in his essay â€Å"How Junk Food Can End Obesity,† he overlooks the fact that nutritional education is, above all, the most impactful solution to ending the obesity epidemic. David Freedman poses a valid argument that, ironically, the wholesome-food movement is hindering the progress that modern food processing technology is making towards a healthier America. Freedman fights to discredit the efforts made by the wholesome-food movement to slow the obesity trend, by arguing that many of these companies advertising their products or dishes as â€Å"healthy† are, â€Å"†¦in any case, as caloric and obesogenic as anything served in a Burger King† (511). Freedman fights to prove that many companies are misleading by advertising their products and ingredients with labels such as â€Å"healthy,† â€Å"natural† or â€Å"wholesome,† with no genetically modified ingredients, processing, or artificial flavors. Freedman chooses to use a â€Å"wholesome† product he found, the Vegan Cheesy Salad Booster from Living Intentions, as an example. This product boasts its health benefits of enhancing the diet with spirulina, chlo rella, sea vegetables, unprocessed ingredients, and no genetically modified ingredients. Freedman argues, â€Å"[w]hat the stuff does contain, though, is more than three times the fat content per ounce as the beef patty in a Big Mac (more than of the calories come from fat), and four times the sodium† (512). This situation is not a rare occasion. Located all throughout stores and restaurants, are items that scream â€Å"healthy† to entice consumers to purchase them. Uneducated consumers who do not read the nutrition labels are fooled into eating products that may not be as healthy for them as they have been tricked into believing. â€Å"Healthy† smoothie shops advertise their â€Å"all natural† ingredients, but choose to omit the fact that there is over one hundred grams of sugar in many of their products. Freedman proves a valid point that products that advertise as healthy, in many cases, contain just as many or more grams of fat, carbs, and sugar as so me fast food items. This supports the fact that nutrition education would be the most effective solution to slow the obesity trend. Educated consumers will be able to decipher, on their own, which foods are healthy or not for themselves, without being deceived by advertising claims. To further support Freedman’s argument against the wholesome-food revolution, Leslie Beck’s article, â€Å"Are ‘Natural’ Foods Really Better For You?†, debunks the myth that just because products are labeled as â€Å"natural† does not necessarily mean they are nutritious or low-calorie. For example, Beck explains that just because an â€Å"all natural† product, such as almond butter, can be nutritious, a package of â€Å"all natural† licorice is still going to be loaded with sugar and empty carbs (A.16). Even more so, if eaten in quantities larger than the recommended serving size, the â€Å"nutritious† almond butter can end up being even more fattening than a fast food hamburger. Beck refers to a global survey conducted in 2016, concluding that, â€Å"forty percent of consumers [report] buying ‘natural’ foods because they [feel] they [are] healthier and safer† (A.16). The study also reveals that, â₠¬Å"[t]wo-thirds [believe] that ‘natural’ products [do not] contain pesticides or hormone residues, GMO (genetically modified organisms) and artificial ingredients† (A.16). This proves that the majority of consumers are uneducated about what they are putting into their bodies and are manipulated by marketing ploys to purchase certain products. Beck then continues to dissect nutrition labels, revealing the truths about macronutrients, â€Å"natural† foods, organic products, and artificial flavors. Beck’s article and supporting research exemplifies how consumers are only deceived by advertisements due to their lack of nutrition education. Educating the public about what is in their food and how to read food labels will solve the obesity crisis in America. In opposition to the wholesome-food movement, Freedman poses a valid claim that modern food processing technology, including swapping ingredients, reducing portion sizes, and adding supplements to foods, will lead to long-term weight loss among the obese population. Freedman firmly believes that being able to trim a few hundred calories per item without customers noticing is the most effective strategy to decrease the obesity trend. Freedman argues that although the wholesome-food movement brings great health awareness to America, â€Å"†¦there is no reasonable scenario under which these foods could become cheap and plentiful enough to serve as the core diet for most of the obese population†¦Ã¢â‚¬  (510). The majority of the American population is obese, and the majority of the obese population comes from a low socioeconomic status. It is unrealistic to believe that farmers will be able to provide enough wholesome, farm-to-fork food for the entire obese population. Even i f this was possible, the obese population would most likely not be able to afford this lifestyle. Therefore, Freedman offers an alternative solution, as he showcases many of the unique modern food processing techniques that are being used today. This technology has the ability to add necessary and beneficial vitamins, minerals, and supplements to consumer diets. Freedman reveals that, â€Å"much of the nutritional value claimed by these products comes not from natural ingredients but from added vitamins that are chemically synthesized†¦Ã¢â‚¬  (519). This statement shows that modern food processing technology can be used to enhance foods with essential dietary elements that may not even exist in their natural ingredients. Freedman met with a team of McDonald’s executives at one of their high-tech sensory-testing labs, where he learned, â€Å"McDonald’s has quietly been making healthy changes for years, shrinking portion sizes, reducing some fat, trimming average salt content by more than 10 percent†¦ and adding fruits, vegetables, low-fat dairy, and oatmeal to is menu† (525). This approach to slowing the obesity trend is realistic and attainable, as the obese population will not have to sacrifice their current lifestyle or bank accounts to begin making small, healthy changes. Freedman also visited the flavor engineering company, Fona International, and shared their food processing tricks and talents: Fona’s experts can reproduce the ‘temporal profile’ of the flavors in fattier foods by adding edible compounds that come on and leave more slowly; or by enlisting ‘phantom aromas’ that create the sensation of certain tastes even when those tastes are not present on the tongue. (529) High-tech anti-obesity food engineering allows producers to trick the human brain’s and tongue’s sense. This high-tech engineering enables producers to completely remove ingredients, or replace them with healthier ingredients, without the consumer being able to notice. Fona experts also discussed other engineering tricks they have implemented, such as adding weight to foods to create the illusion that there is more food, creating chewier textures in products to allow time for the brain to register satiety, or â€Å"†¦using colors, smells, sounds, and packaging information to create the belief that foods are fatty and sweet even when they are not† (531). It is impressive how much technology has progressed and accomplished in the past few years. It is time to utilize these techniques for the benefit of society. To further support Freedman’s claim that modern food technology will help decrease the obesity rates in America, Nina Tiecholz’s article â€Å"Calories on Menus Won’t Slim Down America,† introduces the Food and Drug Administration regulation that requires restaurants to list calorie counts on their menus. Nina Tiecholz, author of The Big Fat Surprise and executive director of Nutrition Coalition, is a science journalist dedicated to evidence-based nutrition policy. Tiecholz published the results of the U.S Department of Health and Human Services experiment, displaying that consumers â€Å"†¦purchased food with 38 fewer calories, on average† (A.17). This proves that nutrition information is irrelevant to an uneducated consumer. If you cannot interpret the information presented to you, it is useless information. She also offers scientific evidence to inform her readers that in order to lose one pound of fat, one must â€Å"†¦create a calori c deficit of 3,600 calories†¦Ã¢â‚¬  (A.17). This supports the argument that slowly decreasing a few hundred calories from consumers diets, without them knowing, is what will lead to long-term weight loss. A deduction of a few hundred calories a day will slowly add up to 3,600 calories, 7,200 calories, and so-on, which will eventually lead pounds of weight-loss. Tiecholz and Freedman argue that the obese population will not make these choices on their own, which is why food processing will need to do the work for them. Although both authors’ theories of strategies to reduce the obesity trends in America are plausible, supported by evidence, and realistic, they are overlooking the main issue causing the epidemic in the first place. If Americans’ can be educated about their health and diets, then maybe consumers will be able to begin making healthier choices on their own. Consumers will actually be able to make educated inferences about the foods they are putting in to their bodies, and be able to utilize the calorie counts on menus. Educated consumers will not have to be tricked into eating fewer calories a day. Educated consumers will be able to make a difference for American society and future generations. Nutrition education will provide consumers with a shield of knowledge against marketing ploys, allow them to rise above their circumstances, and open the door to create a better life for themselves and their families. However, nutrition education is expensive. The government and schools will spend a fortune on nutrition education, creating new policies, and research. Even if the funding and platforms are available, there is no promise that educating children about their diets will change their minds about grabbing dessert that evening after dinner. It would also be much more difficult to find a platform to educate adults, who are no longer in school. These are all very important concerns to address when considering implementing this strategy. If anyone can agree that their health, their generation’s livelihood and the future generation’s well-being is worth the time, money, and effort to make a change, then they will agree that educating the public about what goes in t heir bodies is a necessity. As validated by Freedman, â€Å"[a]cademia could do a much better job of producing and highlighting solid research†¦ to narrow the gap between the poor obese and well-resourced healthy†¦Ã¢â‚¬  (536). Barbara Mantel, award winning author of multiple health publications, provides further explanation of the issue of obesity in America through research, statistics, and debates in her publication of â€Å"Preventing Obesity†. Mantel exhibits a study titled, â€Å"Best-Educated Americans Have Lowest Obesity,† which graphs the correlation of household income, educational level, and percentage of obese adults in America. The graph shows that as educational levels and household incomes increase, the percentage of obese adults in America decreases (801). This is representative of the fact that educated consumers are able to make healthier choices for themselves and therefore, are able to prevent obesity. Obesity is a matter of personal re sponsibility, and it is unfair for those who are not able to make good choices due to their deprivation of nutritional education. Although Freedman offers valid, achievable theories and supporting arguments in his essay â€Å"How Junk Food Can End Obesity,† he overlooks the fact that nutritional education is, above all, the most impactful solution to ending the obesity epidemic. Freedman highlights the argument that the wholesome-food revolution is impeding on the progress food processing technology is making towards solving the obesity epidemic. Freedman claims that, in many cases, foods advertised as â€Å"healthy† can be just as obesogenic, or worse, than junk food products. He introduces many modern food processing techniques and fights to prove that utilizing this technology will lead to the most plausible, long-term solution for obesity in America. However, if consumers are educated about their dietary needs, they will be able to make healthier choices for themselves and their families, regardless of the array of food options available to them. Consumers will be able to make choices for the mselves. They will not be tricked into thinking they are eating healthier by deceptive marketing ploys and they will not have to be tricked into eating fewer calories per item by food processing. Nutrition education needs to be included in curriculum in all schools and implemented in multi-media marketing in America. Knowledge is power, and every person deserves the power to make choices to create the life they desire. Everyone deserves the power to choose a healthy lifestyle and guard their body from illnesses and diseases. Everyone deserves the power to choose to live longer, healthier, and happier. Works Cited Freedman, David. H. â€Å"How Junk Food Can End Obesity.† They Say/ I Say with Readings, edited by Graff, Gerald, et all., 3rd ed., W.W. Norton, 2017, pp. 506-37. Mantel, Barbara. â€Å"Preventing Obesity.† CQ Researcher, vol. 20, no. 34, 1 Oct. 2010, pp. 787-820. CQ Press, library.cqpress.com.proxy189.nclive.org/cqresearcher/getpdf. Php?id=cqresrre2010100100. Tiecholz, Nina. â€Å"Calories on Menus Won’t Slim Down America.† Los Angeles Times, 20 May 2018, p. A17. SIRS Issues Researcher, sks.sirs.com.proxy189.nclive.org/web app/article?artno=0000405791type=ART. Beck, Leslie. â€Å"Are ‘Natural’ Foods Really Better for You?†. Globe and Mail, 04 Jan. 2018, p. A16. SIRS Issue Researcher, sks.sirs.com.proxy189.nclive.org/webapp/ar ticle?artno=0000402546type=ART.

Time Periods of Pottery from Ancient Greece

Measuring Performance Example

Essays on Measuring Performance Essay a. Gross Margin is defined as the percentage difference between Revenue and Cost of Sales. Therefore, Gross Margin for the year = (3679 – 2308) / 3679 * 100 = 37.266% Gross Margin for the year 2011 = (5331 – 3594) / 5331 * 100 = 32.583% Net Margin is defined as the percentage of net income of revenue. Therefore, Net Margin for the year 2010 = 91 / 3679 * 100 = 2.473% Net Margin for the year 2011 = 69 / 5331 * 100 = 1.294% Return on Capital Employed (ROTCE) is defined as the ratio of EBIT to the difference between Total Assets and Current Liabilities (Balance Sheet Ratios). i.e. ROTCE = EBIT / (Total Assets – Current Liabilities) * 100 For year 2010, EBIT = EBT + Finance costs = 111 + 7 = 118 Total Assets = 822 Current liabilities = 297 ROTCE = 118 / (822 – 297) * 100 = 22.476% For year 2011, EBIT = EBT + Finance costs = 86 + 15 = 101 Total Assets = 1333 Current liabilities = 581 ROTCE = 101 / (1333 – 581) * 100 = 13.431% On the basis of these numbers in the two years, it can be said that Fresh and Fruity Ltd. has more than decent gross margins in both the years. However, the net margins are quite low. This indicates that the company spends a huge amount on administration and distribution which affects the profitability. It is also observed that the revenue in 2011 is quite high as compared to 2010. However, the gross margins and net margins have reduced from 2010 to 2011. This implies that in generating greater sales, the company is losing on profitability. This could be due to an increase in cost of raw material, increase in distribution expenses or a decrease in the market selling price of its products. The return on capital employed is also significant in both years. However, there is a considerable drop in ROTCE from 2010 to 2011. This is partly due to a large increase in trade receivables and may partly be because of purchase of new long term assets. b. Trade receivables on 30 September, 2010 = 492 Trade receivables on 30 September, 2011 = 822 Average trade receivables for 2010 = (0 + 492) / 2 = 246 (assuming trade receivables at start of financial year 2010 as 0) Average trade receivables for 2011 = (492 + 822) / 2 = 657 The trade receivables’ settlement period is given by the ratio of average trade receivables to sales revenue (assuming all sales are in credit) Thus, Trade receivables’ settlement period in days for the year 2010 = 246 / 3679 * 365 = 24.41 days Trade receivables’ settlement period in days for the year 2011 = 657 / 5331 * 365 = 44.98 days Trade payables on 30 September, 2010 = 266 Trade payables on 30 September, 2011 = 486 Average trade payables for 2010 = (0 + 266) / 2 = 133 (assuming trade payables at start of financial year 2010 as 0) Average trade payables for 2011 = (266 + 486) / 2 = 376 The trade payables‘ settlement period is given by the ratio of average trade payables to cost of sales (assuming all purchases are in credit)(Mayasami 2009) Thus, Trade payables’ settlement period in days for the year 2010 = 133 / 2308 * 365 = 21.033 days Trade payables’ settlement period in days for the year 2011 = 376 / 3594 * 365 = 38.186 days On the basis of above calculations, a few interesting facts come into picture. It is seen that in 2010, the trade receivables’ payment period is greater than trade payables’ payment period but the difference is only about 3 days. In 2011, the equation still remains the same but the difference increases to about 6 days. Fresh and Fruity Ltd is, therefore, paying to its suppliers earlier than it is receiving from its customers. This implies that the working capital cycle is positive and the company has to depend upon a financial lender for its working capital. Secondly, the working capital position of the firm is deteriorating from 2010 to 2011 and therefore, it s financial costs in the form of interests have increased. c. With the proposed contract with the regional supermarket chain, the sales volume increase by 20% but the selling price for increased volume is 95% of the original selling price. Hence, net impact on sales revenue = 20% * .95 = 19% Therefore, new revenue = 1.19 * 5331 (Assuming no other volume growth in 2012) = 6343.89 New cost of sales = 1.2 * 3594 (Assuming that all cost of sales vary with the production volume) = 4312.8 Gross Margin = (6343.89 – 4312.8) / 6343.89 * 100 = 32.016% The gross margin due to the new proposed contract would hence decrease though the sales revenue increases. Thus, the profitability of the company is impacted. This is primarily due to the discount the company is planning to offer to the supermarket chain. Also, the supermarket chain is demanding a credit period of 60 days. This is very high as compared to the current trade receivables’ period of about 45 days. This would further deteriorate the working capital condition of the company and increase its financial costs. However, if the company sees long term benefits of this contract, it must try to offset these expenses by increasing its trade payables’ settlement period through supplier negotiations (Chartered Institute of Management Consultants). References ‘Improving Cash Flow through Credit Management’, Chartered Institute of Management Consultants Maysami,Ramin 2009, ‘Understanding and Controlling Cash Flow’, Financial Management Series, U.S. Small Business Administration ‘Balance Sheet Ratios’, Available on http://www.suu.edu/business/sbdc/pdf/balancesheetratios.pdf February 02, 2012

Jackie Roosevelt Robinson Bridging Blacks and Whites free essay sample

He went to college at the University of UCLA Where he was star in four sports basketball, baseball, football, and track. He is the only bruin to letter in four sports. After college he went to pursue a career in the Army. He Soon became a lieutenant. He Was put on honorable discharge for seating in a white person seat in the Army bus. In 1947, he joined the Brooklyn Dodgers to become the first African-American to play modern day baseball. He won rookie of the year, and was only the begging for the awards he would receive. He later receive MAP, and elected into the Hall Of Fame.He brought many kinds of fans to the game if baseball. His style of playing brought excitement back to the game. As much of the world like to watch him there were some who hated him. He received much hate mail from all kinds of people. We will write a custom essay sample on Jackie Roosevelt Robinson: Bridging Blacks and Whites or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He received letters threaten to kill him if he was to step on their hometown field with the other white players. A fellow baseball player from the opposing team slid into him putting a big gash in his knee that would take him out of the game. He was not the first black player in the major league baseball; neither was he the first black star athlete.Words cannot describe hat he brought to the game of baseball and the rest of America. His success in baseball proved that blacks and white can coexist, and corporate well together. His importance to the public was more then just playing baseball. Importance continues after his baseball career. After he retired in 1 956, he became active in the NAACP and the civil rights movement. He put forth his baseball career and decade his life to improving African Americans status in society. Many black people looked for to him for help and support.He dint care what people thought of him. Fir example, while he was on the road with his baseball team his refusal to sit in the black section of a hotel resulted in the integration of many white hotels around the states. Robinson was setting the example for the rest of his followers to follow. He would later serve as a special assistant for civil rights Governor Nelson Rockefeller. He also was vice president of a restaurant chain in New York. His achievements were great. Today when you see blacks and whites on the same field or working together thank Jackie for that.

Definition Of A Team Player Essays - Social Psychology,

Definition Of A Team Player Robert C. Meyers English 1301, Definition Essay 3 August 99 A Definition of a Team Player A team player can be associated to any type of profession a person participates in. The dictionary defines team players as a number of people associated together in work or activity. Team players are the type of people with a tremendous personality who contribute and motivate themselves in many areas. They include the military, sports, work, and families. But, there are a few things team players are not. Let us explore these aspects closer. A team player must have an tremendous personality to be successful. A tremendous personality includes being friendly, tactful, and diplomatic. A friendly personality is good to help keep the other players in harmony. It is imperative to have a friendly personality so others will not be afraid to approach the team player with a problem. Being friendly to others will directly effect the tactfulness used in talking with other people. A team player that is tactful will always have the respect of the people around him/her. When a team player has the respect of the people around him/her, it will have a positive impact on any conflict that he/she must mediate when they arise on a team. The diplomatic skills a team player has will help bring any disputes that other players might have with someone to a quick conclusion. This is essential in keeping the team on a successful track. Another attribute of a team player is how he/she contributes to the team. A team player will discuss his/her ideas, give extra time, and sometimes give money, if it will the team as a whole. By discussing ideas, a team player is using participating leadership. This gives the team as a whole the chance to solve problems together and work towards a solution. It will make every member of the team feel important. Giving extra time towards a team goal is also important in the role of a team player. When a team player gives the time to other members of the team, he/she is held in high praise by other team members. This will impact team members putting forth additional effort. Sometimes team players will contribute money if it helps the team reach its goal. All in all, team players contribute their ideas, time, and money to bring the morale of the whole team to the highest possible level. A tremendous personality and contribution will lead to positive motivation on a team. Motivation is the key to why team players try so viciously. A team player motivates the people around him/her by always having a positive attitude. He/she is usually recognized by the rest of the team as the leader and must set a good example for the others to follow. There are two ways a team player can show motivation. They are always striving for mission accomplishment and constantly wanting the team to be successful. A team player strives for mission accomplishment by showing no concern for his/her own individual needs. This will make the team want to work together as one until a particular task is accomplished. As a result, the team will be successful and show great pride and dignity in whatever mission that may arise in the future. Therefore, a team that achieves mission accomplishment and team success will produce many team players where everyone is a leader. Team players can be found in different types of groups. They are in the military service, on sports teams, in the work place, and inside of families. In the military, they are usually the leaders of the unit. For example, a company commander has 100 people under his/her command. If the commander does not show a tremendous personality, contribute to the units needs, or show motivation towards the mission that the unit must accomplish, he/she will fail to bring unit cohesion and the unit will not function properly. On sports teams, a team player will sacrifice personal achievements to help the team keep winning and stay successful. In the working world, a team player gives all of himself/herself in hopes of making more money and keeping a business on top of its particular field. Finally, the family team player

Religious Freedom Research Paper Example

Religious Freedom Research Paper Example Religious Freedom Paper Religious Freedom Paper Essay Topic: Religion Most people living in the United States assume that their first amendment rights, more specifically freedom of religion, are inherent; and they are. Religion has a long history; the first recorded religion was in Mesopotamia around 5000 BCE (Britannica). With more and more countries becoming modernized and recognizing peoples individual rights, however, how many still deny freedom of religion? Is separating church and state an indispensable element in protecting a citizens freedom of religion, or could some laws attaining to religion be beneficial in protecting religious freedom? This essays function is to answer the above questions and give a further understanding to religious freedom around the world. One of the main reasons why pilgrims decided to travel across the Atlantic Ocean to a new world in 1620 was to escape the religious persecution in England (Mayflower: A Story of Courage, Community, and War by Nathaniel Philbrick). A lot may argue that this is why religious freedom (and for the most part today, tolerance) is so evident in our country. On the opposite side of the spectrum, however, look at Saudi Arabia. The country formed, in part, due to a holy war, has a monarchial government, and adopted the Islamic holy text, The Koran, as its constitution (BBC). It also prohibits any religion except for a conservative version of Sunni Islam (US Department of State). It wouldnt be accurate, however, to assume that every countrys current-day religious tolerance depends on its foundation. Take Cuba for example: the country was founded by the Spanish, who formed it into a Catholic nation. When Fidel Castro took over power, he made Cuba a totally atheistic nation (NCRonline). The point Im making here is that although some countries with religious tolerance are founded on such beliefs, some are not and gravitate towards a different belief than what was originally intended. The ancient Persians, more specifically Cyrus the Great, founded the first religious freedom law in the 6th century BC. However, you have to understand that freedom of religion, religious tolerance, and freedom of worship are all different and have all varied to some degree in the past. Most countries today allow the freedom of religion, and extremely tolerant countries like the United States or Canada allow the freedom to assemble and worship. On the other hand, you have countries like Sudan. Sudan allows limited tolerance of other religions, but has declared Islam as its national religion and requires all laws be inspired by it. Even to a more extreme, you have China, more specifically the Peoples Republic of China, which allows very limited freedom of religion and expressively disallows the gathering in groups to worship (however, one must understand that because Chinas two main religions, Confucianism and Daoism, dont have gods, its difficult for Westerners to understand this religious intolerance) (US Department of State). Like I stated before, and as many Americans know, the first amendment to the Constitution declares separation of church and state; it expressively declares that no law shall infringe upon or discriminate against any religion. One must ask himself, then, why is every piece of currency in the US engraved with the phrase In God We Trust, or why does the Pledge of Allegiance to the United States include the phrase Under God? These two cases, although controversial, bring up an interesting point. Because this essay is an evaluation essay as apposed to a persuasive work, I will not discuss or imply my positions on these phrases; rather, we must realize that the basis for these phrases foster a more interesting idea: is total separation of church and state in the best interest of the common citizen? In a 100% atheistic government, there would be no law favoring a religion, but at the same time, there would be none protecting the establishment or worship of another (a law protecting this would actually be reversed discrimination, therefore discrimination in itself). In the United States, its illegal to discriminate against an individual because of their religious preferences. Every government has some form of religious law, whether it is favoring a certain religion (like Islam in Saudi Arabia), attempting to separate itself from religion while protecting an individuals rights (like Canada), or acclaiming itself as atheistic (Cuba under Castro). While there has always been religious intolerance in the world, the most recent extreme form is modern day terrorism. For this paper, lets examine the most recent and notable terrorist attacks: 9/11. On the morning of September 11, 2001, Islamic suicide terrorists boarded four commercial jet airlines, flew two of them into the World Trade Centers, one into the Pentagon in Washington, and attempted to fly one in the direction of Washington D. C. Osama Bin Laden, the mastermind behind the deadly attacks, declared a holy war against the United States. In summary, the radical Sunni Islamic sect Al-Qaeda opposes the United States position on separation of church and state and declares that You are the worst civilization witnessed by the history of mankind: You are the nation who, rather than ruling by the Shariah of Allah in its Constitution and Laws, choose to invent your own laws as you will and desire. You separate religion from your policies, contradicting the pure nature which affirms Absolute Authority to the Lord and your Creator, (The Guardian) as stated in Bin Ladens Letter to America. There will always be religious differences in this world, and it cannot be expected that all countries will be as tolerant as the United States is when it comes to a plethora of religions. Is it the United States job to help spread a belief of religious tolerance in this world? How should we go about doing it if so? If not, do we only take a defensive stance toward another terrorist attack like 9/11? Our only option is to sit back and see how the War Against Terror plays out and how other extremist groups respond. Im just glad I live in a country where I get to believe what I want, think what I want, wear what I want, and be myself. In conclusion, there are many different religions in this world, and every country takes its own approach in tolerance. In the United States, we have laws pertaining to the separation of church and state along with laws restricting discrimination due to religion. Terrorism is more prominent than ever, and 9/11 enacted a War Against Terror that still rages on today. Maybe one day, the world will see eye-to-eye on religious tolerance, but until then, lets be glad that we live in a country where we get to worship whatever we want.

Analyzing some of the traditional HRM FUNCTIONS AT nike (EX selection, Essay

Analyzing some of the traditional HRM FUNCTIONS AT nike (EX selection, training; evaluation & compensation) - Essay Example This objective of Nike reflects in its human resource management functions. The company has introduced the educational assistance programs because it is very important to have workers who are willing to learn and who show the interest to develop themselves. Hence, their recruitment policy is to consider only those employees who have an inclination to improve their skills and educational levels. After the recruitment and selection of employees with this kind of specific attitude, the next step of training and development is planned and implemented. The training and development of the workers is done by offering opportunities for general education purposes like, if workers want to learn to read, write and fill any gaps in their early childhood education. In another aspect the company also conducts seminars and workshops for supervisors in factories so that they improve their production and management skills. The main advantage of this policy to give improve the quality of human resourc e is to increase the value of human resources and to create a favorable learning environment in the company which is very essential to grow in the highly competitive globalised economy. The next aspect for discussion is the compensation. At Nike the wages of the twenty thousand employees are based on the qualifications and skills and the policies are designed so that all the hours worked (regular and overtime) are compensated. In addition to this the workers who have shown interest in improving their skills and who have completed any educational program are given promotions and their salaries and perks are increased. The company also has a detailed human resource information system to store all the information about the employees’ profile, education and training, performance. It can be accessed anywhere in the world by a certain group of

Denver art museum Essay Example | Topics and Well Written Essays - 250 words

Denver art museum - Essay Example One of the paintings which attracted me most during my visit to Denver art museum was the images that depicted both the innocence of childhood and glorious beauty of nature simultaneously. It portrayed two cute girls taking the pleasure of a lovely evening in which one girl’s curious activity entertained the other. This was the representation of the innocence of childhood at its best. Another painting which drew my attention represented the act of reading by a lady whose emotional expression was difficult for anyone to figure out. The lady merely read the book without the emotional reflections in her eyes and it showed the act being taken merely to pass time. At the same time, another painting; a lady reading a book with extreme curiosity and enthusiasm was indeed a contradiction to the other one. The comparison between the two paintings very well represented the various perspectives through which the same action is being performed. Works Cited Denver Art Museum. Aslam, M. Apr il, 9, 2010. Web 11 Feb 2011 http://www.buzzle.com/articles/denver-art-museum.html

Ethical Issues of Deception in Psychological Research Essay Example for Free

Ethical Issues of Deception in Psychological Research Essay In psychological studies, ethical issues associated with deception have always the major concern area. It is largely been viewed as something which in long will cause effect on participants’ willingness to be a part of any psychological research. The controversy associated with this issue has itself led to many researches to ascertain the positivity and negativity associated with the use of deception in psychological research. The findings of those researches have been contradictory. Some researcher has indicated that use of deception has a very negative impact on participant’s perception of researchers and hence reduces the possibility of its further participation in the ongoing project as well as any other research in future (Tuffin, 2005) While on the other hand there are evidences that deception has positive effect and participants have reported that they actually enjoyed being deceived and showed positive participation in the researches in which they are being deceived and feel more benefited than those without deception. Hence it becomes more evident that deception has basically no effect on participants and neither reduces nor increases their willingness in taking part in any future researches irrespective of those requiring deception or not (Lefkowitz, 2003). The above mentioned two contradictory preferences related to deception actually gives a picture which shows that the people have no clear meaning of deception and it varies from person to person i.e., they have different interceptions of what it actually means. This reinforces the need for further research and hence underscores the requirement for an expanded investigation to figure out the possible effects of deception in a prospective participant and the psychological study. The beginning of this new research could be initiated through a controlled environment when some of the participants and informed about the use of deception while some are not informed. The final objective is to ascertain the actual impact of deception when both researchers as well the participants have better understanding of deception (O’Donohue, 2003). References: O’Donohue, W. (2003) Handbook of Professional Ethics for Psychology. Sage Publication Ltd.,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   London. UK Lefkowitz, J (2003) Ethics and values in industrial-organizational Psychology. Lawrence  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Erlbaum Associates, Inc., Mahwas, NJ Tuffin, K (2005) Understanding Critical Social Psychology. Sage Publication Ltd., London. UK

The Affirmative Action Debate Essay example -- affirmative action argu

The Affirmative Action Debate    Most Americans desire a colorblind society. A society where individuals are judged upon merit, as opposed to the color of their skin. That is the reason Affirmative Action was birthed by Lyndon B. Johnson in 1964. That is also the reason that Proposition 209 was voted for in 1996.   These two historical events are driven by the desire of equality.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   What is Affirmative Action?   According to Geraldine Leshin, it is "Taking positive or active steps to accomplish the public policy goal of equal employment opportunity."  Ã‚   What is Proposition 209?   Its a new law that has been passed that "prohibits the state of California and local governments from discriminating against or granting preferential treatment to any individual or group on the basis of race,   sex, color, ethnicity or national origin in public employment, public education or public contracting (San Jose Mercury News)."   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Affirmative action was implemented for important reasons.   "Broadly defined, affirmative action refers to efforts to increase educational and employment opportunities for minorities and women.   More specifically, it applies to various programs and policies designed to increase the number of minorities and women hired by government and industry and admitted into colleges and universities."(Faundez, 213)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Affirmative action is important especially in the work force. Before affirmative action, minorities and women felt, and seemed to be, discriminated against being chosen for the job.   Affirmative action was to help with the "increasing of opportunities for those that were previously discriminated against"(Lemann, 145).   Affirmative action   was created to not only help Black-Amer... ....    Leshin, Geraldine (1979).   Equal Employment Opportunity an Affirmative Action in Labor-Management Relations A PRIMER.   Institute of Industrial Relations:   Los Angeles, Tab H.    Mendoza, Ryan (1996).   Affirmative Action remains the American compromise. The Yale Daily News, Internet.   Available: http://www.townhall.com/columnists.duplantier/dul112195.html (1996, October 4).    Mills, Nicolaus, ed.   Debating Affirmative Action:   Race, Gender, Ethnicity, and the Politics of Inclusion.   New York:   Delta trade Paper-backs, 1994.    Proposition 209 and Affirmative Action (1996).  Ã‚   San Jose Mercury News. Available: http://www.sjercruy.com/news/breaknws.htm    Rockwell, Paul (1996).   Angry White Guys For Affirmative Action. Available:   http://www.dnai.com/~awgfaa/html/angry.html (1996, October 4).

Isolation of Single Human Hematopoietic Stem Cells Capable

Isolation of Single Human Hematopoietic Stem Cells Capable of Long-Term Multilineage Engraftment A variety of distinct progenitors arising from self-renewing hematopoietic stem cells (HSCs) allow for the production of mature blood cell lineages. Human HSCs are poorly understood due to their rarity and difficulty to segregate them from multipotent progenitors (MPPS) to obtain a pure population for analysis. This study investigates the determining factors of HSCs.It appears that the majority of HSCs are CD34+, as hown by transplantation and xenograft repopulation assays, however most of these cells are lineage-restricted progenitors and HSCs are therefore rare. Enrichment of HSCs seems reliant on CD45RA, Thyl and CD38 expression. Further study into the role of each of these factors in HSC differentiation is required. In this study a range of assays were carried out in an attempt to identify and separate HSCs from MPPs. Recently it was shown that a depletion in Thyl expression in the CD 34+CD38-CD45RA- compartment of lineage-depleted cord blood was ufficient to separate HSCs from MPPs.However, further studies gave rise to concern surrounding this theory. They then used an optimized HSC xenograft assay and flow- sorted cord blood HSCs and MPPs into functionally characterized fractions. Data obtained from this assay suggested that cells with extensive self-renewal potential exist in both Thyl+ and Thyl- subsets. However, more extensive research was required to investigate the disparity in secondary transfer efficiency between subsets. To distinguish the cause of such disparity the Thyl subsets were sorted intoThyl+ and Thy- cells and cultured with stroma cells known to express HSC supportive ligands. The results demonstrated that the Thyl- compartment is heterogeneous and contains a small fraction with repopulating activity and a larger fraction with MMP- like activity and therefore may account for the differences in efficiency between subsets. To further distinguish HSCs in both Thy+ and Thy- subsets they analysed cell surface markers and found only CD49f to be differentially expressed between subsets.Next they investigated whether HSCs could be identified using CD49f expression. Data recovered indicated that human HSCs are indeed marked by CD49f. Further tests were carried out on Thyl-CD49f+ and Thyl-CD49f- subsets. Results revealed Thyl-CD49f- cells are short term HSCs as they fail to engraft long-term, indicating that these are MPPs. Investigation into the role of mitochondrial dye rhodamine-123 (Rho) in HSC enrichment. Results indicated twofold enrichment for HSCs compared to Thyl+ alone as opposed to Thyl +Rholo.The next aspect nvestigated was whether the addition of Rho to Thyl +CD49f+ would permit robust engraftment of single human HSCs. This investigation was carried out using single cell transplantation with two separate experiments focusing on engraftment and Thyl +RholoCD49f+ cells provides evidence that human HSCs express CD49f. Th ese findings illustrated by Notta et al. will aid in identifying gene regulatory networks that govern human HSC function and therefore allow manipulation of human HSCs ex vivo with the aim of overcoming the barriers associated with transplantation.

Health Promotion Body Image - 2158 Words

Review of Literature Body Image What is body image? Body image is how we perceive ourselves positively or negatively, how we feel about our bodies, the amount of physical space we take up, and how others view us. According to Brown University s Health Promotion, â€Å"body image is a widespread preoccupation† (Health Promotion: Body Image, 2008). In the same article a study was conducted with college students, 74.4% of normal weight women expressed that they think about their appearance is frequently at 46% of normal weight men expressed that they often think about their body weight too (Health Promotion: Body Image, 2008). In today’s culture the demand to focus on our appearance is at an all-time high, and with the high demand comes the potential to create a negative body image. In Health Promotion in Nursing Practice Pender (2011) expresses that children are very observant and retain a lot of information and behaviors they see, which can lead to them adopting lifestyle behaviors perceived body image that can carry over into adolescence and adulthood (Pender, 2011). Pender suggests that depending on what children are exposed they can develop and adopt healthy or unhealthy lifestyle behaviors based on the amount of exposure. They can also develop negative thoughts around their body image, which can lead to them having issues with their eating habits, self-esteem and lifestyle choices (Pender, 2011). There are several factors that can affect an individual s body image.Show MoreRelatedHealth And The Changing View Of Healthy Health1015 Words   |  5 PagesHealth has become an important factor in today’s society. More so in wealthy or more developed countries. Many more people can be seen performing in physical activities and engaging in exercise than in past years. 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The advertisements in any form, such as television ads, magazine photos, textual contents or movies, perpetuate the gender inequality and expect different genders to perform in a certain way only. In her article† Hunger as Ideology,† Susan Bordo analyzed several media advertisements and represented how brand promotions have used gender based identity to increase the demand and desire of their

Romeo and Juliet guide questions Essay - 909 Words

Romeo and Juliet Study Guide Questions Act I 1. In the Prologue, what does the chorus say will happen to the two lovers? 2. What does Escalus say he will do to anyone who fights in the future? 3. How does Benvolio say the fighting began? 4. According to Benvolio and Mercutio, how has Romeo been acting recently? 5. What remedy does Benvolio suggest for Romeos problem? 6. In scene 2, what does Capulet tell Paris he will have to do in order to marry Juliet? 7. Why does the servant ask Romeo to read the list of guests who are invited to the party at the Capulets? 8. What makes Romeo decide to go to the party? 9. In scene 3 we learn that Juliet is how old? 10. What is the nurses opinion of Paris? 11. How do Romeo and friends plan†¦show more content†¦3. How does Romeo contribute to Mercutio’s death? 4. What is the outcome of the fight between Romeo and Tybalt? 5. What punishment does Escalus give Romeo? 6. Why does Juliet defend Romeo’s actions? 7. At the end of scene ii, what does Juliet ask the nurse to do? 8. What is Romeo’s reaction when Friar Laurence tells him that Escalus has banished him? 9. What is Friar Laurence’s plan for Romeo? 10. In scene iv, what does Capulet tell Paris? 11. At the beginning of scene v, why do Romeo and Juliet discuss whether it is morning or not? 12. What is Capulet’s reaction when he learns that Juliet refuses to marry Paris? Romeo and Juliet Study Guide Questions 13. What does the nurse tell Juliet she should do? 14. At the end of scene v, why is Juliet so angry with the nurse? 15. How are Juliet’s beliefs about love and marriage different from her parents’? 16. When talking to her parents in this act, explain how some of Juliet’s lines are filled with double meanings? 17. Describe the change in Juliet’s behavior toward her parents. Act IV 1. How does Paris think Juliet feels about him? 2. What does Juliet ask of Friar Laurence? 3. What does Juliet say she will do if she cannot find a way to avoid marrying Paris? 4. How does Juliet respond to Paris’ complements in this act? 5. What does Friar Laurence say will happen when Juliet drinks the potion? 6. How will Romeo learn of Friar Laurence’s plan? 7. What does Friar Laurence say Romeo and JulietShow MoreRelatedTragic Hero in Othelo by William Shakespeare996 Words   |  4 PagesOthello Shakespeare has been a part of the American Society for many years. Compared to other Authors, he has a different style of writing but within his own writings, they are all very much alike. He has written many plays including Othello and Romeo and Juliet. Shakespeare was a man who wrote plays that followed the same literary conventions. These conventions included tragic hero, fallacy, irony, and also suspense. 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The True Nature Of School Shootings - 1066 Words

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CRU Computer Rental free essay sample

CRU Computer Rentals is a national computer rental company that has seen rapid growth since its inception in 1990. The company purchases computers, printers, monitors, and other peripherals and rents them out both for the long term and short term. CRU’s sales have begun to increase from the previous quarter, but profitability continued to decline. Although revenue was increasing, the decline in profit warranted further investigation into the root problem causing this occurrence. CRU management needed to take corrective measures to reverse this trend and generate some alternatives that would lead to an increase in profitability. Most of CRU’s customers fit into one of three profiles, which differed mainly on the term of the lease. Large corporations replaced their computers every year to stay on the cutting edge of technology, thus leasing computers for a term of one year. Consulting firms and small businesses leased computers for two to four months at a time. We will write a custom essay sample on CRU Computer Rental or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Lastly, trade show participants rented very short term, typically for the duration of the show. Although CRU’s customers’ needs for the length of a rental differed, they all expected short lead times, usually one to two days, and quick, accurate delivery and installation of products. CRU’s inventory consisted of older model equipment and newer model equipment that they purchased, usually at the request of a client. Since technology in this industry changes rapidly, the demand and prices for older model equipment decline quickly. This leads CRU to sell their old equipment in the open market for their used machines and purchase newer models from the money generated. CRU fortunately has been able to recover book value on these older products in the past. CRU has two main warehouses, â€Å"Mega Centers†, located in Illinois and California and 23 local retail centers across the United States. All equipment at these locations are available to rent, with 90 percent of their inventory held at one of the main warehouses. When customers returned equipment, all of it was sent to a Mega Center to be repaired and/or reconfigured. The flow of orders and equipment through the CRU system was as follows (see appendix for flow chart). A customer initially makes a call to a CRU rental number to make an order. The call is routed to a sales specialist or to one of the Mega Centers. The sales specialist takes the order after verifies the customer’s credit information. Then he/she changes the status for the ordered equipment from Available for Rent (status 20) to Reserve Status (Status 32). After the order was entered into the system, it was routed to quality assurance and picking where the order would print out automatically. This printed order contained the details of the order and any special instructions. An employee would then review the order, locate the items ordered, and deliver the units to a holding area in configuration. Technicians then picked up the orders from this holding area to repair and/or reconfigure them. Once the technician was done, he/she would roll the order on a cart to the shipping department. An employee in the shipping department then reviewed the order, packaged it, and shipped it out. CRU covered the cost of shipping to customers, which averaged $25 per unit. Once the rental term was complete, the customer would ship the item back to one of the Mega Centers with prepaid postage paid for by CRU, which again had an average cost of $25 per unit. All items received back from customers at a Mega Center in the receiving department were classified as either defective (Status 40) or not defective (Status 24). Status 24 units were put into storage to be worked on by the pre-configuration department and status 40 units were put into storage to be worked on by the repairs group. Normally 30% of the items received would go to the repair group and 70% would go to the pre-configuration department. A technician in the pre-configuration department would pick the item from storage to be worked on and inspect it again to confirm that it did not need to be repaired; however, 15% of these units did indeed turn out to be defective and required repair. The technician would re-label these items as status 40 and put them back into storage. If the item only needed reconfiguration, the technician would work on the item and then put it back into storage as status 20, available for rent. The cost of converting an item from status 24 to status 20 was $4. Technicians in the repair group would check an item from storage and determine what needed to be replaced. They would fill out an order sheet for parts needed to repair the item and send it to the parts department. The item would then be classified as status 41 and sent to storage. Once the parts department received the items they ordered from suppliers, they would tape the parts to the machine in need of repair, reclassify the item as status 42, and put it into storage. A technician would then take the item from storage again, repair it, and label the item status 20, available for rent. The average parts cost of repairing a unit was $150, which didn’t include any labor costs. CRU’s key performance measure was â€Å"utilization†. Utilization was measured by CRU as follows: Utilization = Inventory on Rent Total Inventory owned by CRU Management always aimed to keep utilization above 50% and CRU achieved an utilization rate of 56% last year(see Appendix for Calculation). Although revenues and utilization had increased from the previous year and were considered to be at reasonable levels by management, CRU’s profit continued to decline. It was managements goal to find solutions to this phenomenon and to increase profits. CRU questioned whether utilization was a good measure of future financial performance or if there were other measures that may be more appropriate to predict future profitability. In order to perform value stream mapping, which enable CRU to focus on process improvement, that is time spent by each unit in the buffer is calculated . Flow rate of the unit in each buffer is calculated using Little’s law. Little’s law can be stated as I=RT Average Flow rate is calculated as shown in Table 2 (Refer Appendix) The average weekly profit of CRU last year is calculated. From the calculations it is seen that CRU got a weekly revenue of $240,000 and had incurred an expense of $113,130. So they had a net profit of $126,870. Depriciation cost of units per week is calculated as $92340 . So operating expense can be calculated as $34520. From the results it is observed that contribution margin is greater than operating expense. (Refer Appendix for Calculation) We have determined that CRU is a company capable of increasing profits, but is in need of reconstructing their pricing scheme. With total revenues increasing over the last quarter, but profits falling, we have determined that their costs have increased more than their revenues. Although their key performance measure of utilization is important, the best measure for the company to measure their success should be focusing on keeping variable costs down. First, we analyze CRU’s profit/loss when implementing their sales drive . It is given that 600 units out of 1400 were rented for 8 weeks and the remaining 800 units for 4 weeks. So the Revenue was calculated as $256,000. Variable Cost is found to be $158,382. Depreciation is found to be $108,705. Hence it is found that with a sales drive CRU will suffer a loss of $11,087(Refer Appendix for Table 3 and calculation) Now we analyze CRU’s profit or loss without implementing sales drive. Here the Revenue is calculated as $144,000. The variable cost is found to be $67,878. The weekly Depreciation is calculated as $55,346. Here they will achieve a gain of $20,872(Refer Appendix for Table 4 and calculation). Hence it is not advisable to implement sales drive. Two concrete plans that help CRU is to Capture market for a longer period and to cut the shipping cost. We can take a look at the same without sales drive, but instead of CRU paying for shipping expenses, they pass this cost along to the customer. By doing this CRU will get a profit of $58,913 which is 2. 5 times of their profit without conducting sales drive. (Refer Appendix for calculation). As shown above, instead of posting a loss of ($11,708) in the first case, they have a profit of $58,913 in the second case when they are able to eliminate their shipping expense. We recommend management to eliminate their shipping expenses to increase their profit. By decreasing their variable costs, their contribution margin will increase. This will allow CRU to be able to cover their depreciation and operating expenses more efficiently and increase their bottom line. We found that the best way for CRU to decrease their variable costs is to cut out shipping expenses. Instead of paying for this expense, they should pass it on to the customer. As per the options suggested by vice president of sales two calculations were performed. First was by keeping inventory units same. It is found that to meet the requirements, the company will have to buy 520 extra units and 240 extra units for option A and option B respectively and sell 100 units for option C(Appendix Table 5). When profit of three options were calculated, Option A had the highest profit . So Option A can be considered as the best choice (Refer Appendix for Table 6 and calculation). Second Option was to keep flow rate the same. To meet the requirements, the company will have to buy 3738 extra units and 1732 extra units for option A and option B respectively and sell 725 units for option (Appendix Table 7). When profit was calculated Option C had the highest profit. So it can be selected as the best choice(Refer Appendix for Table 8 and Calculation). Appendix Flow Chart illustrating CRU’S Operations Table 1 CRU Flow Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1000 1000 1000*. 7=700 1000*. 3+700*. 15=405 405 405 405 405 1000 Inventory 8000 500 1500 1000 500 405 905 500 1000 Flow Time 8000/1000=8 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Utilization Achieved by CRU Last Year Utilization = (1000* 8) 14405= 8000 14405= 56 % Average Time Spent By a Unit in Each Buffer Last Year Table 2 Customer Receiving Status24 Status40 Order stored Order at supplies Status 41 Status 42 Status20 Flow Time 8 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Average Weekly Profit Revenue = 8,000* 30 = $240,000 Expense(Variable cost Rate) = 50*1,000(Shipping) +595*4 (pre-configuration) +405*150 (Repair)= $113,130 Profit (Contribution Margin) = 240,000 – 113,130= $126,870 Depreciation = (14,405 *1,000) 36 months (156 weeks)= $92,340 / week Operating Expense = 126,870 – 92,340=$34,530 / week Launching Sales Drive Case 1: Demand increases to 1400 units per week and flow time is same (with sales drive) Table 3 Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1400 1400 980 567 567 567 567 567 1400 Inventory 8000 1400*.. 5=700 2097 1400 697 567 264 697 2800 Flow Time 8000/1400=5. 71 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Given 600 units out of 1400 were rented for 8 weeks and rest 800 units for 4 weeks. So Revenue = 600*8*30 + 800* 4* 35 = $256,000 Variable Cost = 2*25*1400 + 4*980*. 85 + 150*567= $158,382 Depreciation = 16958*1000/156= $108,705 Profit = 256000-158382-108705= $-11,087 (LOSS) Case 2: Demand is 600 units per week and flow time is same (without sales drive) Table 4 Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 600 600 420 243 243 243 243 243 600 Inventory 600*8=4800 300 898 597 298 243 541 298 1200 Flow Time 8 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Revenue = 600*8*30= $144,000 Variable Cost = 2*25*600 + 4*420*. 85+ 150*243 = $67,878 Depreciation= 8634*1000/156= $55,346 Profit = 144000-67878-55346= $20782 (GAIN) Above results shows that the sales drive was not very effective. Average Weekly Profit By cutting Shipping Cost Revenue = 600*8*30 + 800* 4* 35 $256,000 Variable Cost = 0 (shipping costs) + 4*980*. 85 + 150*567 = $88,382 Depreciation = 16958*1000/156= $108,705 Profit = 256000-88382-108705= $58,913 (GAIN) Duration of Rental vs. Various Market Segments In order to solve this problem we will first find computers rented per week. Computers rented per week: Option A: . 6*1500+. 3*1000+. 1*600= 900+300+60= 1260 Option B: . 4*1500+. 4*1000+. 2*600= 600+400+120= 1120 Option C: . 2*1500+. 5*1000+. 25*600= 300+500+150= 950 CASE 1 Inventory size is same Table5 OptionA Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1260 1260 882 510 510 510 510 510 1260 Inventory 8000 500 1500 1000 500 405 905 500 2520 Flow Time 8000/1260=6. 35 0. 4 1. 7 1. 96 0. 98 0. 79 1. 77 0. 98 2 OptionB Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1120 11200 784 454 454 454 454 454 1120 Inventory 8000 500 1500 1000 500 405 905 500 2520 Flow Time 8000/1120=6. 35 0. 45 1. 91 2. 2 1. 1 0. 89 2 1. 1 2 Option C Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 950 950 665 385 385 385 385 385 950 Inventory 8000 500 1500 1000 500 405 905 500 2520 Flow Time 8000/950=8. 42 .53 2. 26 2. 6 1. 3 1. 05 2. 35 1. 3 2 Total number of inventory units: Option A: 8000+500+1500+1000+905+500+2520=14925 Option B: 8000+500+1500+1000+905+500+2240=14645 Option C: 8000+500+1500+1000+905+500+1900=14305 To meet the requirements, the company will have to buy 520 extra units and 240 extra units for option A and option B respectively and sell 100 units for option C. Table Comparing Revenue, Variable cost, Depreciation, and Profit Table 6 Case 1 Revenue Variable cost Depreciation Profit Option A (900*40+300*30+60*25)*52wk =2418000 141998. 8 95673. 07692 2180328 Option B (600*40+400*30+120*25)*52 =2028000 126765. 6 93878. 20513 1807356 Option C (300*40+500*30+150*25)*52 =1599000 107511 91698. 71795 1399790 Therefore, Option A is the best for keeping inventory constant. CASE 2 Flow time is same Table 7 OptionA Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1260 1260 882 510 510 510 510 510 1260 Inventory 1260*8= 10080 630 1887 1260 627 510 1137 627 2520 Flow Time 8 .53 2. 14 2. 47 1. 23 1 2. 23 1. 23 2 Option B Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1120 1120 784 454 454 454 454 454 1120 Inventory 1120*8=8960 560 1677 1120 557 453 1011 557 2240 Flow Time 8 0. 5 2. 14 2. 47 1. 23 1 2. 23 1. 23 2 Option C Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 950 950 665 385 385 385 385 385 950 Inventory 950*8=7600 475 1423 950 473 385 857 473 1900 Flow Time 8 0. 5 2. 14 2. 47 1. 23 1 2. 23 1. 23 2 Total number of units: Option A: 10080+630+1887+1260+1137+627+2520= 18141 Option B: 8960+560+1677+1120+1011+557+2240= 16125 Option C: 7600+475+1423+950+857+473+1900= 13678 To meet the requirements, the company will have to buy 3738 extra units and 1732 extra units for option A and option B respectively and sell 725 units for option C. Table Comparing Revenue, Variable cost, Depreciation, and Profit Table 8 Case 1 Revenue Variable cost Depreciation. Profit Option A (900*40+300*30+60*25)*52 =2418000 141998. 8 116288. 4615 2159713 Option B (600*40+400*30+120*25)*52 =2028000 126765. 6 103365. 3846 1797869 Option C (300*40+500*30+150*25)*52 =1599000 107511 87679. 48718 1403810 Therefore, Option C is the best for keeping flow time constant.

Lockout/Tagout Essays - Occupational Safety And Health,

Lockout/Tagout It is a hot day in the middle of July, and there is a brother and sister impatiently waiting while their mother finishes packing for their trip to Disneyworld. This is their father's last day to work before his vacation starts. Their father is an air conditioning technician, and this morning he was called out to a movie theater to work on an air conditioning unit. This particular unit is located on the roof of the theater. It had been raining the day before; on the roof around the unit water is standing where he is going to have to work. In checking the unit out, he finds electrical problems that require him to shut the power off to the unit. He looks for the disconnect at the unit. Not finding one, he discovers that the only way to shut the power off is a breaker located downstairs inside the projection booth. He turns the breaker off and goes back on the roof to repair the unit. He does not know that someone has also connected one of the projectors to the same breaker. While he is working on the unit, the projectionist comes in and finds out that one of the projectors will not work, so he checks the breaker and finds it in the off position. He does not know that the air conditioning unit is also on that breaker. The projectionist turns the breaker on and at the same time, the technician working on the unit is standing in the water with his hands on the wiring. The electricity flows and electrocutes the technician, killing him. If this unit had been properly Lockedout/Taggedout, the brother and sister would be enjoying Disneyworld with their father. Instead, they are attending his funeral. Lockout/Tagout is essential in the workplace because it prevents unneeded shutdowns, saves money, and prevents loss of limb and life. Lockout/Tagout is essential in the workplace because it prevents unneeded shutdowns. These shutdowns are primarily the result of improper Lockout/Tagout procedures. In Lockout/Tagout: A Matter of Control, Susannah Zak Figura explains that in 1996 OSHA (Occupational Safety and Health Administration) reported that Lockout/Tagout was the third most frequently cited standard and that the average number of days lost from work was twenty-four per incident (27-9). In some cases, a portion of the building or factory could be destroyed by fire and cause the business to shutdown longer than was originally anticipated. According to Tommy Gilbreath, Associate Professor at The University of Texas at Tyler, There is nothing more unproductive than an injured worker (Personal interview). Often these companies wait until an accident occurs to implement the proper Lockout/Tagout procedures. Companies that have proper Lockout/Tagout programs in place have fewer accidents, lost work time, and fewer shut downs than companies that do not. Safety is no accident explains Frank C. De Felice, author of Electrical Construction and Maintenance (48). According to Occupational Hazards, AK Steel, a company with a bad safety record, hired a former OSHA compliance officer as vice president of safety and health to help the company comply with OSHA's rules. Since 1993, AK Steel, the nation's seventh largest steelmaker, has had a flash fire that killed one and injured two and an explosion that injured fourteen (Federal OSHA targets AK Steel for Fines and Further Inspections 25). OSHA issued more than 6,000 citations in 1996 alone for the violation of the Lockout/Tagout standard. Lockout/Tagout is a common sense approach to safety. Yet, many companies do not implement it until an accident injures or kills someone. Then it is a little late. Some companies have had Lockout/Tagout procedures in place long before the OSHA standard went into effect in 1990; because the policies were not written down, so metimes crucial steps were left undone (Figura 27-9). Performing Lockout/Tagout properly prevents losses arising from failure to control hazardous energy. Figura notes that in 1994 a 3,700-pound table broke loose from temporary slings and crushed a worker killing him. Because of this accident, OSHA cited the company for failure to control hazardous energy, i.e. gravity, and fined it $2.1 million. Under the Lockout/Tagout rule, hazardous energy must be isolated and rendered inoperative before work can begin. Not having the proper procedures in