15 Quotes Exploring the Complex Father-Son Relationship

15 Quotes Exploring the Complex Father-Son Relationship Fathers and children have a complex relationship. As Frank Herbert said, What is the child yet an expansion of the dad? Fathers attempt to give to their children the information on being a man and to be fruitful throughout everyday life. Most dads raise their young men dependent on their own encounters with their dads, regardless. Previous President George H.W. Shrub It’s much more regrettable to peruse analysis about your child than yourself. Johann Schiller It isn't fragile living creature and blood yet the heart, which makes us fathers and children. Aldous Huxley Children have consistently a defiant wish to be frustrated by that, which enchanted their dads. George Herbert One dad is sufficient to administer one hundred children, yet not a hundred children, one dad. Marlene Dietrich A lord, understanding his ineptitude, can either appoint or relinquish his obligations. A dad can do not one or the other. On the off chance that no one but children could see the conundrum, they would comprehend the difficulty. William Shakespeare At the point when a dad provides for his child, both giggle; when a child provides for his dad, both cry. Walter M. Schirra, Sr. You dont bring up legends, you bring up children. Furthermore, on the off chance that you treat them like children, theyll end up being saints, regardless of whether its fair in your own eyes. James Baldwin On the off chance that the relationship of father to child could truly be decreased to science, the entire earth would blast with the magnificence of fathers and children. Robert Frost The dad is consistently a Republican toward his child, and his moms consistently a Democrat. Connection Between the Father and His Teenaged Son The need to imitate the dad appears to scatter when children arrive at youthfulness. The insubordinate hormones need nothing of the old keeps an eye on astuteness. Most youthful young people need to separate themselves from their dads. Connections that were worked with a power of profound devotion and trust become strainedâ and pulled back. Most dads stay removed when their children are developing, to maintain a strategic distance from a conflict of character. Is this typical or a pattern towards developing family disagreement? On the TV sitcom Home Improvement, featuring Tim Allen. In one of the scenes, Wilson offers a wry remark: Guardians are the bone on which kids hone their teeth. Im saying that when a kid is youthful, he loves his dad and all together for the kid to turn into a man, hes got the chance to consider his to be as an error prone person and quit considering him to be a god.â The virus war can proceed with well into the grown-up period of the childs lifeâ until he himself turns into a dad. At some point or another, the pattern of life permits the new dad to think back his youth days and describe the multitudinous ways hisâ father showered love upon him. American entertainer James Caan once stated, I never observed my father cry. My child saw me cry. My father never revealed to me he adored me, and thusly, I disclosed to Scott I cherished him each other moment. The fact is, I’ll commit less errors than my father, my children ideally will commit less errors than me, and their children will commit less errors than their fathers. Also, sooner or later, perhaps we’ll raise an ideal Caan. Fathers and Sons Can Share a Bond Through Fun Activities Fathers who support their children through undertakings and exercises have a solid and sound relationship. Normally, fathers and children appreciate similar exercises, in the case of angling or football. Discover a movement that suits you and your children. You could decide to go outdoors with your child. Or then again consider showing the little fellow essential strategies of golf. In the event that football is your first love, share tales and clever stories with your boysâ while making up for lost time with the activity on Super Bowl. These statements about dads and children think about the magnificently confounded connection among young men and their dads. On Fathers Day, help each father and child contact each other through these caring words. Alan Valentine For a large number of years, father and child have extended thoughtful hands over the ravine of time, every anxious to help the other to his side, yet neither very ready to abandon the loyalties of his counterparts. The relationship is continually changing and consequently consistently delicate; nothing suffers aside from the feeling of contrast. Confucius The dad who doesn't instruct his child his obligations is similarly blameworthy with the child who dismisses them. Ralph Waldo Emerson, (on the passing of his child) My child, an ideal young man of five years and three months, had taken his natural life. You can never identify with me; you can never know the amount of me such a small kid can remove. Half a month back I accounted myself an extremely rich man, and now the most unfortunate of all.

Research Paper Example | Topics and Well Written Essays - 2000 words - 16

Research Paper Example e vocation government workers are utilized in a stage shrewd framework that has the most minimal (section) level government worker at grade 9 and most significant level government workers at grade 1. The agreement government employees are utilized on specific occupations that see their work fired once the details of the agreement have been met (Choi and Park 2013, pp. 12-13). In Japan, the national common assistance is liable for all government employee businesses. When utilized in a service, a representative will stay with a similar service until their business is ended. Moves between services is extremely unprecedented. A government worker is progressed specifically however in the limits of rank with the end goal that the senior staff have need as far as advancement. In all actuality, the genuine retirement age for government employees is 55 years old however a ‘amakudari’ style of re-business framework has been embraced by Japan’s common help in which resigned laborers are re-consumed over into the workforce as a feature of the lifetime work framework utilized in the nation. The suggestion is that amakudari is a fundamental arrangement of the lifetime business framework where laborers are committed to leave work environment before they reach of the conventional retirement age. The framework gives low compensations to government work ers, when coordinated to pay rates of a similar age companion in the private area. Amakudari is an issue of incredible noteworthiness and one that has gotten hostile. Every service runs autonomous of the others and focal government with the end goal that; each clergyman is relied upon to shoulder the duty and that even the head administrator can't immediate other ministers’ business; and a portion of the center government services were made before the present constitution was declared. The neighborhood governments utilize 75 percent of every single government worker while the focal government utilizes the staying 25 percent (Hood and Guy 2003, pp. 38-42; Institute of Administrative Management 2001, pp. 21-26). The British common assistance

Addressing Pressure from Family Members

Addressing Pressure from Family Members In this five-minute Quickie video, Joshua Ryan discuss how to handle pressure from family members with author and podcaster Denaye Barahona. For a deeper dive, you can watch long-form “Maximal” episodes of The Minimalists Private Podcast exclusively on Patreon. Subscribe to The Minimalists via email.

Victorian England and The Picture of Dorian Gray - 2083 Words

Wildes novel The Picture of Dorian Gray is just the sort of book that made Victorian England shiver. This decadent masterpiece is anything but a vehicle for the propagation of middle-class morality. We have in Wilde the ultimate aesthete, a disciple of Walter Pater, a dandy who in his personal life seems to have lived out Paters quiet injunction to burn with that hard, gemlike flame in experiencing art and, no doubt, other things. How could Wildes book, given its affinities with the ages decadent manifestoes--Stegrave;phane Mallarmeacute;s symbolist poetry, Huysmans Agrave; Rebours (Against Nature), Aubrey Beardsleys drawings, The Yellow Book, and so on--serve as a cultural critique every bit as scathing, and perhaps more†¦show more content†¦This aristocratic epigram-pusher and society wit acts a good deal like Oscar Wilde at a London dinner party and talks a good deal like Walter Pater, though we must make allowances for the latters bashful, philosophical way of stating th e most outrageous things. Lord Harry likes to live vicariously, it seems. While he lives the more or less respectable life of a British aristocrat and man of means, his present respectability as a social animal does nothing to keep him from experimenting, Pater-like (yet in a way that surely would have horrified Pater himself), on the passions of others. Perhaps understanding well the dangers of actually living the dandyist, amoral philosophy he peddles, Harry treats Dorian as a kind of lab animal upon which to perform his nefarious experiments. In Lord Harry, we see a master of spiritual corruption at work. nbsp; It is a likely wager, nonetheless, that most of us rather like old Harry in spite of our own still-Victorian sensibilities. Why should that be so? Probably not entirely because he is a successful villain (though thats part of it, no doubt). It is more likely that we admire him because he is so very accurate in his judgments of the world around him. Unfortunately, the same witty epigrams that fill the empty container Dorian and lead him to ruin actually reflect the behavior and institutions of Britain. When Harry sneers at sincerity, marriage and politics, that is, he turns out more often than not to be describingShow MoreRelatedOscar Wilde s The Picture Of Dorian Gray1656 Words   |  7 PagesThe Victorian era is an extraordinarily complex age that occurred throughout the reign of Queen Victoria from 1837 to 1901. The Victorian Era was a tremendously exciting period that created the emergence of many various artistic styles such as literacy, poetry, and painting. In addition, the Er a caused the social, political, and religious movements to flourish. The Victorian Era, although being known as the beginning of modern times, still embraced some radical views that today we would associateRead MoreEssay on The Victorian Society in The Picture Of Dorian Gray699 Words   |  3 PagesThe Victorian Society in The Picture Of Dorian Gray Works Cited Missing The Victorian age was the time when the British Empire was at its strongest and greatest. People of Britain felt better and more special then other people from different countries. The nature of England had begun to change, the farming industry began to deteriorate and England startedRead MoreThe Picture Of Dorian Gray971 Words   |  4 PagesIn Oscar Wilde’s Popular nineteenth century novel, the Picture of Dorian Gray demonstrates the importance of the aesthetic movement in Victorian England. This suggests youth and physical attractiveness is emphasized and are valuable additions to society. Therefore, what matters to Dorian, is not the internal goodness an individual possesses but the appearance they present. Consequently, Dorian is able to forget the violent acts he commits as long as he appears beautiful on the outside. Since externalRead MoreThe Age Of The Upper Class1811 Words   |  8 PagesFrom 1837 to 1901 marks a new era for England, as it is ruled under Queen Victoria bringing an age of peace, prosperity, and a new nationalistic attitude within England itself. The large increase in population and a shift to a trade and manufacturing economy brings a new sense of competition amongst the citizens, developing a new value in aesthetics, status, and wealth to prove dominance in the ever-growing society. Economic success, an ideal which began as a strictly upperclass desire, soon trickledRead MoreEnglish Language And Composition Of The Victorian Era1320 Words   |  6 PagesMichael Linares Ms. Sipars AP English Language and Composition 15 September 2015 Response #1 England’s Victorian Era was a very influential and interesting Era that took place during the time that Queen Victoria was the Queen of England. The Victorian Era started around 1830 and lasted up until the start of the 20th Century. During this Era England became very powerful. Many amazing masterpieces were created by great artists like Oscar Wilde and Charles Dickens. The three class system which weRead MoreThemes, Motifs and Symbols in Oscar Wilde’s the Picture of Dorian Gray1436 Words   |  6 PagesThemes, motifs and symbols in Oscar Wilde’s The Picture of Dorian Gray The only published novel by Oscar Wilde, which appeared in Lippincott’s Monthly Magazine in 1890, was seen as immoral and scandalous, so the editors of the magazine censored about five hundred words without Wilde’s knowledge. Even with that, the novel was not received very well. Disappointed with this, Wilde revised his novel, added a preface, where he explains his philosophy of art, and six new chapters. Since Wilde was devotedRead More Essay on Picture of Dorian Gray: The Character of Lord Henry Wotten1670 Words   |  7 PagesWotten of The Picture of Dorian Gray  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The purpose of this essay is to explore the character of Lord Henry Wotten, from The Picture of Dorian Gray by Oscar Wilde. Oscar Wilde once said: I only know that Dorian Gray is a classic and deservedly. With this in mind, this essay is aimed at looking at how Lord Henry Wotton manipulates various conversations and how he effects the story with his challenging speeches, which is the reason The Picture of Dorian Gray is a classic.Read MoreThe Dark Themes of The Picture of Dorian Gray and Dracula2593 Words   |  11 PagesThe concerns of Victorian England about the status of faith and manhood have left a deep mark in the literature of the period. The Picture of Dorian Gray and Dracula are good examples of this concern. In both books there is an emphasis in the corruption of the body and of the soul as maladies that haunt the greatness of England. The aristocracy is pointed as the social strata from where this decadence will spread. These books show a population of youth that lacks the guidance of parents and areRead MoreThe Picture Of Dorian Gray By Oscar Wilde1523 Words   |  7 PagesReader Response Entry #6: Chapters 10-11 The Picture of Dorian Gray by Oscar Wilde was not received well by critics when it was published in 1890. This was because it contained themes of homosexuality and was considered scandalous. Now, it is just considered a philosophical novel dealing with morals. I think that this book would very much be viewed as indecent in Wilde’s time. For example, when talking about Dorian’s public image, Wilde writes, â€Å"Society--civilized society, at least--is never veryRead MoreEssay on Quest for Identity in the Victorian Era1880 Words   |  8 PagesQuest for Identity in the Victorian Era      Ã‚  Ã‚  Ã‚  Ã‚   Who are you? said the caterpillar to Alice (Carroll 60).   This was a question she could not answer.   Why doesnt Alice know what constitutes her being?   Humans desire completeness, and a solid identity.   Up to the age of Darwinism, that void was filled by religious faith.   But with the emergence of Charles Darwins theories on natural selection and survival of the fittest, Victorians were reevaluating their paths to righteousness.   Without

The Physics Of Prime Numbers - 1796 Words

Abstract The Physics of Prime Numbers [1] Yeow Liiyung University of Leeds Introduces the prime numbers and the Riemann Hypothesis as an im- portant unsolved problem in mathematics, and suggests that there may be a physical interpretation or embodiment of the problem. Although several physical interpretations are on offer, this paper focuses primarily on how the primes may be connected to quantum physics and classical chaos, and seeks to compile evidence hitherto that this might be true. We take a spec- ulative look into the currently unknown Hermitian Hˆ operator, and explore the attempts to identify it. Although the idea is rather complex, and most calculations and evidence reach a level of technicality far beyond undergrad- uate level, this paper tries to put the idea forward on a level suitable for second-year physics undergraduates’ understanding. 1. Prime Numbers Mathematics is intricately related to physics, and is often employed to aid calculations or derive furthe r understanding on physical concepts. One fundamental field of mathematics is number theory, specifically the area con- cerning prime numbers. Prime numbers are numbers that do not have factors other than itself and the number 1; they are not products of other numbers. In this sense, they are like the atoms of numbers and arithmetic, because it is possible to uniquely construct the rest of the numbers from products of prime numbers. While Christian Goldbach’s conjecture that every number is a sum of twoShow MoreRelatedA Brief Look at George Friedrich Bernhard Riemann720 Words   |  3 Pagesoperations. Riemann attended the University of Gottingen where he developed a strong foundation in theoretical physics from Johann Listing and other notable professors. Riemann introduced concepts of mathematical importance such as the complex variable theory, analytic number theory, and differential geometry. Revolutionizing the field of geometry, Riemann set foundations for theoretical physics, modern topology, and the general theory of relativity. Riemann spent his adolescent years in a villageRead MoreLeonhard Euler s Life As Well As Some Of His Mathematical And Mathematical Works966 Words   |  4 Pageson Leonhard Euler’s life and some of his scientific and mathematical works. Index Terms—Calculus, Geometry, Leonhard Euler, Number Theory. Introduction Leonhard Euler was a Swiss physicist, astronomer and mathematician. Euler is one of the greatest mathematicians of the 18th century. He made great contributions to many areas of mathematics such as geometry, calculus, number theory and calculus. His works also spanned the fields of mechanics, optics, and astronomy. Euler produced the majority of hisRead More Usefullness of Mathematics in Everyday Life Essay1435 Words   |  6 Pagesall fields in some form or another, and it is the only truly universal language. Even fields considered the opposite of mathematics, such as literature, are filled with different forms of math. Music is based very heavily on numbers, and even religions hold different numbers as sacred. Of course one could say that all these examples are merely basic arithmetic. What about higher mathematics? Can we really use algebra, probability, calculus or any other higher form of math in todays society? TheRead MoreWhy Beauty id Truth by Ian Stewart1222 Words   |  5 PagesThe difficulty of these problems led mathematicians to change the way that they proved these problems, they now focused on how to prove that the problems were unsolvable. Dividing angles was important for constructing regular polygons with different number of sides and which ones cannot be constructed. The 17-gon was unaccounted for, until 1796, when Carl Friedrich Gauss had discovered how to construct the regular polygon. Omar Khayyam, famous for the poem Rubiayat, took it upon himself to go beyondRead MoreEssay1183 Words   |  5 Pagesselected for the CSIR program. In my Senior Secondary Examinations, I secured 88% (PCM-90.6%) and a 74.63 SPI in my graduation in Engineering Physics from Delhi Technological University(DTU). I believe my ingress into the domain of research can be traced back to the 1st year where I single-handedly took the effort of discussing my notions on divisibility of prime numbers followed by my experimentation with chess moves with my Engineering Mathematics teacher Dr Nilam, Assistant Professor at the DepartmentRead MoreAristotle vs. Copernicus1501 Words   |  7 Pagesthe following year. His works on natural science include Physics, which gives a vast amount of information on astronomy, meteorology, plants, and animals. His writings on the nature, scope, and properties of being, which Aristotle called First Philosophy ( Prote philosophia ), were given the title Metaphysics in the first published edition of his works (c. 60 bc ), because in that edition they followed Physics. His treatment of the Prime Mover, or first cause, as pure intellect, perfect in unityRead MoreThe History of Physics Essay1534 Words   |  7 PagesThe History of Physics In order to attempt to trace the origins of the modern science that we now refer to as â€Å"physics,† we must begin with the origin of the term itself. Taken from the Greek word â€Å"physika† meaning growth or nature, physics most obviously began as the intelligent study of the human environment (Webster 393). From superstition and religious practices, the foundation of all other sciences was born. These concepts have subsequently grown into what we regardRead More The Solution Essay1494 Words   |  6 Pagesamazingly similar. For example, the business man must come up with an idea to cut costs and increase revenue for his company. He must find a creative twist to an old idea, a new combination of numbers that allows the company to increase profit and drop costs. Yet this man strays from the numbers and thinks in images, and during the brief moment before the creative act his consciousness seems to play absolutely no role. Often times we must get away from the problem to get closer to theRead MoreThe Nuclear Theory Of The Atomic Theory1363 Words   |  6 PagesHowever, with the two men (Aristotle and Democritus) disagreeing, it was extremely hard to tell who was right at this point in time. With the two men feuding, we skip ahead a few years to the mid 1700’s when a man named Antoine Lavoisier was in his prime. With many scientific discoveries already occurring, Lavoisier was the first person to make good of the balance. By carefully studying the burning process, he proposed the Combustion Theory. Also, he was able to name the element of oxygen and proposedRead MoreThe Impact Of Science And Philosophy Of Science Essay1336 Words   |  6 Pagesphilosophy of science (physical). Alan Chalmers has taught at the University of Sydney since 1971, first in the School of Philosophy, and from 1987 at the Unit for the History and Philosophy of Science. He attained a B.Sc. in physics at the University of Bristol, and his M.Sc. in physics from the University of Manchester. His Ph.D. on the electromagnetic theory of J.C. Maxwell was granted by the University of London. He was elected a Fellow of the Academy of Humanities in 1997. He has been a Visiting Scholar

Business Terms and Relocation Free Essays

Risks, Benefits and Costs of Relocation –By Prudential Joseph R. Carucci Real Estate Business location continues to be a primary factor in sustaining a company’s competitive position – whether it is a corporate headquarters seeking to get closer to emerging markets, or a back office wanting to reduce operating costs. Companies often find that their current locations no longer provide the competitive advantage they once held. We will write a custom essay sample on Business Terms and Relocation or any similar topic only for you Order Now Consequently, they attempt to weigh the risks and benefits of a major relocation along with the costs to determine the viability of relocation. Risks Related to Relocation: By far the most significant risk related to a major relocation for any operation is the potential for business disruption. The outcome could result in the loss of valuable employees (knowledge assets) and distractions from normal business activity during planning and implementation that impact service delivery and customer retention. While the risk of disruption is real, careful planning and implementation can minimize its impact. A special relocation policy can be developed to maximize employee retention. Effective communications can minimize employee distraction and customer concerns. Short-term staff redundancy along with the phasing of relocation can minimize overall impact. Other factors that influence the success of a relocation decision include: †¢ †¢ †¢ †¢ Not making an effective location selection decision; Not adequately defining the costs of a relocation; Not making a reasonably accurate attrition calculation; Not engaging in a major relocation because of the fear of failure. Benefits of Relocation A relocation decision needs to achieve a payback in two to three years or less. Since the cost of labor comprises approximately 75% of the total operating cost, picking a location that results in a 10-15% reduction in labor cost is key. Because the majority of staff in a back office are on pay scales that reflect the local market, a significant cost reduction is potentially achievable. Attrition in a back office relocation is usually high (80-90%) depending on the destination. Benefits derived from relocating a company headquarters operation are less concerned with reducing cost and more on strategic positioning of the company. Key objectives focus on gaining access to emerging markets, enhancing the ability to recruit and retain top talent, or making a radical change in corporate culture – all of which send a positive signal to each company stakeholder and support the long-term viability of the company. Employee retention from a typical headquarters relocation is 60-70% and is influenced by the level of interest in the destination, availability of other local job opportunities and family situation. The average cost of relocation per employee is about $50,000, but can vary widely depending on salary, home ownership status and relocation policy provisions. Relocation Cost and Risk/Benefit Analysis Process Risks and benefits will vary for each type of business operation. In a given scenario, a particular condition may be viewed as either a risk or benefit depending on the specific needs of the company. For example, if a company wants to radically change culture and reduce the cost of highly tenured employees, a large percentage of attrition is positive. If there is a significant concern over the potential loss of â€Å"intellectual capital† due to a relocation, the company should have its relocation policy reviewed and incorporate provisions that maximize retention. The analysis process should be comprehensive, and take into consideration short-term risks as well as long-term benefits. Business location consulting firms specialize in preparing relocation analyses and in evaluating relocation alternatives. Factor examined include: retention/attrition of affected employees; one-time costs of relocation and build-out as well as the long-term costs and savings for real estate and labor. The following five-point process will help a company analyze its relocation cost and risk/benefit: 1. 2. 3. 4. 5. Define location and employment level alternatives. Determine potential employee retention and attrition for alternatives Estimate the one-time costs of relocation, attrition, new staff recruiting/training, etc. Estimate the incremental ongoing cost/savings over a specified period related to the cost of real estate and labor, facility improvements and lease penalties. Identify both the risks and benefits to the company for each location scenario. Whether it’s a short or long-distance relocation, this analysis process will help your company better understand the risks, benefits and costs of relocation. How to cite Business Terms and Relocation, Essay examples

Ronald McNair Essays - Ronald McNair, , Term Papers

Ronald McNair Ronald Erwin McNair was born on October 21, 1950 in Lake City South Carolina. Ronald had two brothers, Eric and Carl Jr. He had a mother and a father also. His mother's name was Pearl and his father's name Carol Sr. His mother was a well-educated teacher and his father was automobile mechanic. Ronald's mother and father were both determined to see their children succeed in life and get a good education. By the age of 3 Ronald was already able to read. A year later Ronald's father Carl Sr. decided to sent Ronald to school a year earlier because he was so intelligent. Ronald's parents always brought home books for Ronald to read them. Most of Ronald's childhood was spent on reading and studying. Ronald loved to read. Ronald was born during the time of segregation so that made it very hard for Ronald to grow up as a normal child that would have lived in peace. Where Ronald lived was mostly an African American neighborhood. At the age of 9 Ronald had already began to change society. One day Ronald had decided to go to the library which was a "white's only institution" where African Americans were not allowd but Ronald decided to go anyway because he wanted to learn more. When Ronald was cought he refused to leave the building.

The health of individuals Essays

The health of individuals Essays The health of individuals Essay The health of individuals Essay There are many factors that influence both positively and negatively to a persons environment such as social, economical, employment, education, ethnicity, gender, age and location. Many of these characteristics are linked and throughout my research in this essay, I will focus on education, employment and social support and examine the detrimental effects these three factors have on ones health due to the particular environment they inhabit within these determinants. Empirical studies of populations based on these categories form the basis for socioeconomic analysis, as hey demonstrate the extent to which structural inequalities exist in any society (Carson et al. , 2007, p. 88). In addition, we investigate the substantial impact these three factors have on the state of health of the aboriginal population of Australia. Health and illness are of great social importance to ourselves, our family and the community as a whole. The state of ones health can have a big impact on the economy through loss of productivity and costs involved with maintaining health or illness (Woods, 2009). When studying health and illness, people are not merely illogical beings, they are also psychological and social creatures, and state of health is affected by all three aspects (Weiss et al. , 2009, p. 113). Therefore, it is important to analyze these determinants in order to convey how simple everyday issues in a persons life impacts on their well being and influences their family and community. In saying that, the research in this essay aims to illustrate that health professionals should not Just focus on the clinical medicine diagnoses to promote good health but go beyond this by exploring the underlying social conditions within ones unique environment. The educational qualification a person has obtained plays a large role in determining lifes pathway. From early childhood, if you are provided with all the basic material needs, your mental and physical health is more likely to thrive, than a child growing up with few choices and not have their basic needs met. This is where education intervenes by influencing the childs self-confidence and impacting on their interaction with their environment (Macdonald, 2005). It has been well documented that educated people are more likely to be employed full-time in a gratifying Job, to eave a good income with little economic hardship, to have higher levels of social support and to be healthier through eating nutritious food and making positive behavioral choices in regards to smoking, alcohol and drug consumption (Weiss, et al. , 2009). While people that are less educated are at greater risk of chronic disease and dying prematurely (Boucher et al, 2007). For example, one study in Canada revealed that people with more than 12 years of education are less likely to suffer health problems such as high blood pressure, high cholesterol or to be overweight (Macdonald, 2005). Bevel can determine whether a person, firstly, can gain employment in a competitive market and then may govern the grade of income they can receive due to their knowledge and the hazards involved with their profession. When examining at the working conditions of laborers between 1998-2000, they had 104% more people die within these industries than people employed in managerial or administrative roles, due to occupational illness and injury (Bam, 2008), this shows the significant impact that work environment has on health. On the other hand, The National Health Survey ported that the unemployed were more likely to suffer from mental and behavioral problems and were more likely to smoke, have a poorer diet and be obese (Bam, 2008). In contrast to this, there is now evidence that Psychosocial factors at work influence risk of physical and mental illness and may play a role in contributing to the social gradient in ill health (Marmot et al. , 2006, p. 97). Therefore, the evidence shows that both groups, employed lower class workers and the unemployed are facing considerable health problems within both environments. Never the less, employment status still has substantial influence on ones health. One study in the I-J, suggested that if there were more equality of income we would see a dramatic improvement in the health of the lower class; this is the practice used in Sweden, where the lowest social class has a better mortality rate than the highest class in England (Merchant, 2007). Furthermore, if you then look at women in the work force the majority are receiving a lower income than their male counterparts, and are often employed only on a casual basis and dominate low paid occupations due to their raring responsibilities (Koehler, 2009), this research in itself shows the inequities of employment in regards to gender. Another view on this, is due to the high costs of living both parents are pressured into working which in turn reduces time for family (Bam, 2008) and a work-life balance this in itself may have a carry on effect for future generations well-being. Beyond the benefits of a regular income, a persons occupation is essential for solicitation and unfortunately these days one would not stay in the same Job for life like they once did, therefore social support from work is less common (Bam, 2008). Social cohesion among people who would normally remain isolated in their home, has shown to provide protection against ill health, this explains how some escape the poor health profile experienced by others in a similar socio-economic position (Carson et al. , 2007, p. 10). Building and maintaining a stable emotional environment is essential as human well being is nourished not only by food, but by supportive engagement with other people, by the knowledge and experience of being cared for and valued (Macdonald, 2005, p. 5). Having these connections between individuals and community groups provide a source information, emotional and financial support (IHA, 2007). Therefore, social support regardless of the other factors can have a positive impact on an individuals health and can provide participation in social networks, personal growth and aid development (Marmot et al. , 2006) by giving individuals a sense belonging and value within a community loneliness and unhappiness, which can c ause high levels of stress and depression (Koehler, 2009). One way in which we can bring the communities together and encourage social networks is by community capacity building. Individuals need to feel empowered by making changes in their social structure and process, this can result in increase of resources and opportunities and in turn give individuals the social support needed to make a positive difference in their health (Verity, 2007). A further area that we can examine in regards to social factors, is the indigenous population of Australia, it is clear that their environment is having a significantly negative impact on their health. If you look at the number of Indigenous people on welfare payments this reflects the rate of unemployment and the low rates of labor racket participation within this group (Carson et al. , 2007). This may be due to the lack of education, as a far higher proportion of Aboriginal Australians have not attended school at all, compared with non Indigenous Australians, and are unlikely to participate in any education after they are 1 5 years old. Aboriginal adolescents are often alienated by the education system as not being able to achieve a good education and have high levels of failure, absenteeism and behavior problems (Bam, 2008). Therefore, they become a burden to the school and consequently, they eave or are expelled. As social networks weaken due to perception of inequality, a person can become sensitive to their situation and experience feelings of inferior, this leads to chronic stress and increased vulnerability to infection and cardiovascular diseases, or even suicide (Carson et al. , 2007), all resulting from a lack of social support and belonging. A stark reminder of the combined effect of entrenched racism, deprivation and discrimination is in the profoundly disadvantaged health status of Indigenous Australians, which is essentially the result f extreme social exclusion policies and practices (Koehler, 2009, p. 167). The above analysis highlights that there have been significant negative impacts on individuals health due to their social environment including education level, employment status and social support. The evidence clearly shows these environments play a significant part in determining the health of an individual.

Intervening Variable Definition and Examples in Sociology

Intervening Variable Definition and Examples in Sociology An intervening variable is something that impacts the relationship between an independent and a dependent variable. Usually, the intervening variable is caused by the independent variable, and is itself a cause of the dependent variable. For example, there is an observed positive correlation between level of education and level of income, such that people with higher levels of education tend to earn higher levels of income. This observable trend, however, is not directly causal in nature. Occupation serves as the intervening variable between the two, since education level (the independent variable) influences what kind of occupation one will have (the dependent variable), and therefore how much money one will earn.  In other words, more schooling tends to mean a higher status job, which in turn tends to bring a higher income. How an Intervening Variable Works When researchers conduct experiments or studies they are usually interested in understanding the relationship between two variables: an independent and a dependent variable. The independent variable is usually hypothesized to be the cause of the dependent variable, and the research is designed to prove whether or not this is true. In many cases, like the link between education and income described above, a statistically significant relationship is observable, but it is not proven that the indirect variable is directly causing the dependent variable to behave as it does. When this occurs researchers then hypothesize what other variables could be influencing the relationship, or how a variable might intervene between the two. With the example given above, occupation intervenes to mediate the connection between level of education and level of income. (Statisticians consider an intervening variable to be a kind of mediating variable.) Thinking causally, the intervening variable  follows the independent variable but precedes the dependent variable. From a research standpoint, it clarifies the nature of the relationship between the independent and dependent variables. Other Examples of Intervening Variables in Sociology Research Another example of an intervening variable that sociologists monitor is the effect of systemic racism on college completion rates. There is a documented relationship between race and college completion rates. Research shows that among 25 to 29-year-old adults in the U.S., Asian Americans are most likely to have completed college, followed by whites, while Blacks and Hispanics have much lower rates of college completion. This represents a statistically significant relationship between race (independent variable) and level of education (dependent variable). However, it is not accurate to say that race itself influences level of education. Rather, the experience of racism is an intervening variable between the two.​ Many studies have shown that racism has a strong effect on the quality of K-12 education that one receives in the U.S. The nations long history of segregation and housing patterns today mean that the nations least-funded schools primarily serve students of color while the nations best-funded schools primarily serve white students. In this way, racism intervenes to affect the quality of education. Additionally, studies have shown that implicit racial biases among educators lead to Black and Latino students receiving less encouragement and more discouragement in the classroom than white and Asian students, and also, that they are more regularly and harshly punished for acting out. This means that racism, as it manifests in the thoughts and actions of educators, once again intervenes to impact college completion rates on the basis of race. There are numerous other ways in which racism acts as an intervening variable between race and level of education.

Response paper Essay Example | Topics and Well Written Essays - 500 words - 25

Response paper - Essay Example The readings highlight various plights that citizens in war-torn regions go through and the various freedoms denied by their governments for failing to uphold human right concerns. The readings are is important in understanding and emphasizing the need for other developing nations to step up and calm the situation. One can agree with the deliberations and conclusion drawn by the then US president Bush that the killing was, in fact, a massacre in one of the readings. The case of various human rights violations is not knew in the public domain. The cases are largely due to government negligence or failure to effectively use the information gathered by intelligence. Through analysis, the recent terrorism killings in Kenya amplify these concerns. In my view very human been irrespective of race, ethnic, religious or political affiliation deserves the right to be protected by the government and live in a secure nation. Although the readings have to deal much with the plight in many develop ing nations, they are not spared either when it comes to such concerns. There have been many incidences that the citizens particularly in Europe have laid blame on government security agencies for various extradition killing. Thus, the readings offer more knowledge human rights concern across the globe. Nonetheless, one can argue that the human rights and protection has improved in recent past. As exemplified in the readings, various aspects such globalization has been a big contributor to this significant transformation in human rights protection (Howard-Hassmann, 56). Thorough critical analysis, globalization has opened the world today and coupled with enhanced technology, the world is more aware of the concerns of citizens around them. It’s been a common knowledge that globalization avail additional opportunities not just for states and societies, likewise for the entire international order (Andrew Hurrell, 297).

Health Care Delivery System Essay Example | Topics and Well Written Essays - 500 words

Health Care Delivery System - Essay Example What I find most compelling about this website is that it also provides information on Health Professions and Clinician Recruitment & Services. The mission statement under the icon Health Profession states  Ã¢â‚¬Å"Increase the populations access to health care by providing national leadership in the development, distribution and retention of a diverse, culturally competent health workforce that can adapt to the populations changing health care needs and provide the highest quality of care for all† This statement along with other provided information (such as Grants, Student Assistance Program, information on Health Professional Shortage Areas) leads me to conclude that the site also aims to attract people to enter the health care industry. There are many web sites on the internet that provide information, and the purpose of this web site is no different. What makes this web site different and more superior, and therefore, of more value to the information-seeking public is the way that the information on the site is structured and presented. The information that is most sought out after is presented clearly on the home page, making it easily accessible for anyone who seeks information ranging from health care systems to grants and other programs. The latest information concerning the US health care system, as well as the location of individual health care centers, are also easily accessible, and even though I agree with my colleague’s analysis, I must state that what I find most compelling for this web site is designed by the HRSA to represent a vital link of its goal to provide better access to health care for the population, in the modern age of technology, utilizing its maximum capacity. The FDA regulates all advertising, promotional and labeling materials as part of their effort to protect the health of the public. There are many guidelines that provide the Biotech and

Finance and Accounting in the Hospitality Industry

Finance and Accounting in the Hospitality Industry Introduction. According to the Barrows Powers (2009, pp. 3-5) hospitality industry has included hotels , restaurants and other related organisations to the food industry and it has given more emphasis on providing customer sensitive products and services in order to gain profitability and customer satisfaction. Hence, the application of finance and accounting has been done a great deal to achieve such requirements for the hospitality industry. The applications of finance in the hospitality industry has been discussed under several ways of this assignment. Further it has focused to understand the sources of funding and income generation for the business and services industries as well as understand the business in terms of the element of cost. In addition that it has given more intention to evaluate the financial statements of the selected businesses which are in the hospitality industry. Apart from that, this has emphasise the analysis of the performance of the business by using ratio analysis techniques. Finally it has focused to apply the marginal costing concept to evaluate the short term management decisions. Task 01. 01.1 Sources of funding available to business and service industries. Sources of funds are very important to decide management decisions as well as long term strategies of any organisation. As per the Sharan (2005, pp. 210-218) following funding methods should be noted. Retain Profits. Increasing the revenue and reducing the cost this can be increased in a systematic manner. Bank Loans. It is advisable to go for a loan under lower interest rate. Because if the loan interest rate is higher than the companys return on investment, then it will cause liquidity problems in the future. Bank Overdraft facility This is subject to higher interest rate and recommended only for a limited time period. Issuing share to the public Ordinary shares less cost to the organisation but more power has been given to them. But preference share has less controls over the company but subject to a higher cost to the organisation since they have to pay pre-determined dividends on time. Franchise option. This is recommended to expand the business chain with an association with medium scale merchants to promote companys products and goodwill. Hire purchase schemes This also important to manage the cash flow situations of the organisation without investing higher capital for equipments plants. Lease Schemes This also important if the company have not greater funds to invest for their assets. But this is subject to higher interest cost. Credit purchases This is important to manage the working capital position of the organisation . Since agreement with many suppliers can be obtained credit period to pay the cost of goods purchased. Debt Factoring This important to get the cash in early by giving commission chargers to the factoring company to collect their debts very quickly. Sponsorship This is ideal by collecting funds from other organisations and giving chance to promote their names. As per the Banjerjee (2010, pp. 47-58) following funding options also to be considerable. Debenture issue to investors Right issues to shareholders Business Amalgamation Mortgages Venture capital strategies to expand the operations. 01.2 Methods of generating income and contribution to business service operations. According to the Hayes Miller (2011, pp. 5-20) generating income and contribution to the hospitality industry can be identified in following way. Sales In the case of hospitality industry is concerned such as hotels, are providing rooms, foods, beverages and other supportive services in order to generate income from that. Commission. This commission income will be received from the third party supplier to the organisation. Sponsorship This will be received from other organisations to promote their names. Grants Grants are receiving from the government , any other authority. Sub letting This can be generated by sub letting the premises to external parties, such as fancy item shops , flower shops , jeweler shops, etc. Task 02. 02.1 Elements of costs, gross profit and selling prices for products services. Element of Costs According to the Davis Davis (2012, pp. 25-34 ), followings can be identified as the elements of cost in the hospitality industry. Materials Material cost is the cost component in the final product or services which incurred mainly to provide particular products and services. Eg : Linen , Cutlery, Glassware , China , Silverware, Consumables Consumables are the main cost component in the final products in the hospitality industry. This requires further processing to deliver the final product to the customers. Eg : Foods and Beverages Labour Labour cost is the cost which are incurred for the main operating functions of providing final product or services of the organisation. Eg : Salary paid to waiters, kitchen staff front office staff Overheads Overheads are costs which incurred for indirect materials , indirect labour and other indirect cost. These costs cannot be identified specifically with the final product or service. Eg : Salary of admin department, electricity, stationery Selling Price and Gross Profit Margin According to the Kotas R. (1999 , pp 99-107) pricing methods used by the hospitality industry can be identified as follows. Pricing in Tourism ( Peak / Peak off trading price ) Selling price on peak seasons prepared by adding a higher markup to the operational cost as selling price. While in peak off seasons it is adjusting by reducing mark up and offering discounts for the selling price while concerning the competition in the market. Conventional Pricing Method. ( Rate of return pricing ) Here, it is emphasised that setting separate contribution margins to the different revenue segments ( such as foods, beverages, room, other operational segments ). After that it has to select the profit maximising contribution rate. Finally, the selling price will be based on the selected profit maximising sales mix. Gross Profit will be computed by deducting cost of sales from sales. Absorption Pricing Method Here, variable cost per unit has to be computed first and after that overhead cost to be absorbed to the unit cost. Finally markup to be added to the total cost to set as the selling price in order to gain required profit. Contribution Pricing Method. ( Marginal Costing) It is required to categorise the cost as variable fixed. Then the variable cost per unit has to be computed and based on the variable cost per unit, required contribution to be decided to arrive selling price. There is no absorption of overheads and fixed cost to the unit cost of the product. The Gross profit margin will compute after deducting the variable cost of the sales. Backward Pricing Method. This is a method of adjusting the operating cost to a fixed rate. In this case local or national trade organisations has decided fixed selling price and other members have to be accepted this price . Once they need to change this rate, meet again and decide the new price. Product and Service Costing. Selling price decided by adding a predetermined percentage of service charge to the unit cost, after adding the profit mark up to the unit cost. 02.2 Methods of controlling stocks and cash in a business services environment. Stock Controls Proper stock controlling is the way to smooth functioning of daily operations working capital management in an organisation. According to the Ryan B. (2004, pp: 355-361) following inventory controls are recommended. Compute economic order quantity level and re order level of the inventory. Required to avoid the unnecessary stock purchases . Create Just in Time inventory management system. Hospitality industry, mostly dealt with the perishable goods (foods beverages). Therefore it is ideal to maintain a JIT inventory system to eliminate the wastages, losses, and inventory handling cost. Implementation of ERP software programme for the inventory management. This ensures the updated accurate information linkage within the organisation to take proper inventory related decision on time. In other hand Warren et al (2008, pp: 270 271) emphasise important two controls over inventories. Safeguarding the stock from damage and theft. By restricting the store area only to authorised staff members, and it encourages to lock the high value items in a locker while usage of a camera system and security. Reporting the stocks in the financial statements. It is required to conduct a physical stock count at the year end and take the figures into accounts, while identifying any mismatch between system physical figures. Cash Controls Holding considerable cash amount is encouraged to conduct smooth functioning of working capital management. According to the Needles and Powers ( 2011, pp: 399 403) there should be following controls over the cash. Implementation of dual control over the cash. It is important to give authorisation for two persons to verify handle the cash balances to eliminate the cash thefts or manipulations. Preparation of bank reconciliations. Required to identify the reasons for the differences in cash book figure with bank statement balance. Conduct a physical cash count in random basis. This will help to minimise the misconduct by the staff who has handled the cash. Task 03. 03.1 Final accounts analysis of Valentina Hotel Ltd. 03.1.1 Source and structure of the trial balance. Sources of the trial balance are concerned, Kotas and Conlan ( 2007, pp. 101-115) it has been categorised under three ledgers , namely general ledger, sales ledger and the purchase ledger. Purchased ledger consists the personal accounts of suppliers (Creditors). Sales ledger relates to personal accounts of customers (Debtors). While general ledger consists impersonal accounts. Such as nominal accounts and real accounts. Nominal accounts refer to income and expense accounts. While real accounts refer to the assets and equity accounts. The structure of the trial balance is concerned , Jagels (2007, pp. 20-21) it has been categorised under the following way. Current Assets Fixed Assets Contra Assets Current Liability Long Term Liability Owners Capital Contra Capital Contra Revenue Revenue Expenses Therefore the trial balance consists of accounts which having debit credit balances and which all of them are summed up at the end. The trial balance of Valentina Hotel Ltd can be summarised as follows. Current Assets Bank / Cash / Debtors Fixed Assets Contra Assets Building / Equipment / Acc. Depreciation Current Liability Creditors Long Term Liability Long term bank loan / Debentures Owners Capital Ordinary share capital / Retained Profit Contra Revenue Opening Stock Revenue Sales Expenses Salaries / Loan interest / Marketing / Energy / Communication / Rates Insurance / Purchases 03.1.2 Evaluation of final accounts 03.1.2.1 Income Statement. Income Statement of Valentina Hotel Ltd for the year ended 28th February 2010.  £ 000  £000 Sales 2, 040 Less: Cost of Sales Inventory (01/03/2009) 49 Purchases 1, 360 1,409 Less: Inventory ( 28/02/2010) (51) (1,358) Gross Profit 682 Admin Operating Expenses Business rates insurance ( 67 3) 64 Wages salary (262 + 5) 267 Depreciation ( 250 * 25%) 62.5 Communication expenses 36 Energy Cost 49 (478.5) Selling Distribution Expenses Marketing 79 (79) Finance Expenses Debenture interest (200 *6%) 12 Loan interest 4 (16) Profit Before Taxation ( PBT) 108.5 Less: Income Tax (39) Profit After Taxation (PAT) 69.5 Less: Dividend declared ( 100*0.15 ) (15) Retain profit for the period 54.5 03.1.2.1 Balance Sheet. Position Statement of Valentina Hotel Ltd as at 28th February 2010. Assets  £ 000  £ 000  £000 Non Current Assets Cost Acc. Dep. NBV Buildings 400 400 Equipments 250 112.5 137.5 650 112.5 537.5 Current Assets Inventory (28 / 02 / 2010) 51 Debtors 92 Pre -paid Insurance 3 Bank 3 Cash 1 150 Total Assets 687.5 Equity Liability Equity Reserve Stated Capital (  £1 Ordinary shares) 100 Reserves Retained Earnings ( 157 + 54.5 ) 211.5 311.5 Non Current Liabilities 6% Debentures 200 Long Term Bank Loans 60 260 Current Liability Creditors 45 Wages salary payable 5 Debenture interest payable 12 Income tax payable 39 Dividend payable 15 116 Total Equity Liabilities 687.5 03.2 Budget and variance analysis of Valentina Hotel Ltd. 03.2.1 Process and purpose of budgetary controls. According to the Needles et al (2010, pp. 966) budgetary control is the use of a comprehensive system of budgeting to aid the management in carrying out its function such as planning , coordination and controls. Purpose of Budgetary Controls. The purpose of budgetary controls can be recognised, according to the Kotas R. (1999, pp. 177-180) in following manner. Achieving business targets. Delegating responsibilities to the staff. Optimum resource utilisation. To take corrective actions. Well coordination of work. As a basis of future policy Use as a basis of performance measurement Process of Budgetary Controls According to the Needles et al (2010, pp. 966-969) budgetary control process can be identified as follows. Period of Budget. This may be one year or sometimes it can be continuous from previous time to next time. Approach of Budget. Selecting a suitable method to use a budget. Such as zero based budgeting . Implementation of Budget. Implementation should be done after preparing approving the budget for the period. Performance Measurement. Measure the actual performance with budget during the budgetary period. Identification of differences in actual with budgeted performance. By conducting a variance analysis. Take corrective action. Corrective procedures required to produce the performances which are closer to the budgeted performance. 03.2.2 Variance analysis. Computation of RM Variances Raw Material Total Variance = Standard Cost Actual Cost = ( 10,000* $ 10) $ 98, 600 = $ 1,400 F / + Raw Material Price Variance = Qty. Used ( Standard Price Actual Price ) = ( 11,700 * $ 10 ) $ 98,600 = $ 18,400 F / + Raw Material Usage Variance = Std. Price ( Standard Usage Actual Usage ) = $ 10 ( (10* 1,000) 11,700 ) = $ 17,000 (A) / Analysis of variances It has shown $ 1,400 favourable total raw material variance from the budgeted figures. It indicates that actual material cost is less than the budgeted material cost and it is in the, within the controls. Further there is a $ 18,400 favourable raw material price variance from the budgeted figures. This indicates that the actual price is less than the budgeted price. However it has $ 17,000 adverse raw material usage variance from the budgeted figures. This means, RM usage are in out of the controls. Suggestions for appropriate future management actions Take corrective actions to eliminate the over usage of RM. Setting new procedures to reduce the wastage of RM. Implement new controls to monitor the RM usages. Check whether such variance is controllable or not. If it is controllable, then corrective action to be taken. If not a revision of standards is recommended. Task 04. 04.1 Ratio analysis of Audalucia Hotel. Profitability Ratio Gross Profit Ratio of the company has been declined by 15.14% ( Appendix A) compared to the 18.33 % of this year with 21.60 % of last year. Net Profit Ratio also declined by 30.56% ( Appendix A) compared to the 3.59 % of this year with 5.17 % of last year. Apart from that Return On Capital Employed (ROCE) also decreased by 31.73% ( Appendix A) compared to the 8.24 % of this year with 12.07 % of last year. This incurred due to increase in expenses cost of sales. Liquidity Ratios Current Ratio of the company has been increased by 0. 52 times ( Appendix A) compared to the 3.68 : 1 of this year with 3.16 : 1 of last year. Quick Ratio decreased by 0. 50 times ( Appendix A) comparisons to the 2.43 : 1of this year with 2.93 : 1 of last year. This incurred due to over fund usage on closing stock. Efficiency Ratios Inventory Turnover Ratio of the company has been decreased by 36.25 times ( Appendix A) compared to the 17.37 times of this year with 53.62 times of last year. Inventory Turnover Period has been increased by 14 days ( Appendix A) compared to the 21 days of this year with 7 days of last year. Debtors Turnover Period has been decreased by 7 days ( Appendix A) compared to the 39 days of this year with 46 days of last year. Creditors Turnover Period has been decreased by 5 days ( Appendix A) compared to the 25 days of this year with 30 days of last year. This incurred due to over fund utilisation on stock, increase of debtors creditors. Investors / Financial Ratios Earnings Per Share (EPS) of the company has been decreased by  £ 0.21 ( Appendix A) compared to  £ 0.25of this year with  £ 0.46 of last year. This has incurred due to low profit earned during the period and new share issue. 04.2 Appropriate future management strategies for business and service operation. Following strategies to be taken by the management to eliminate the discrepancies identified in the ratio analysis. Reducing the selling price volume of sale should be increased to gain higher revenue. Unnecessary fund utilisation on the stock should be reduced. The JIT stock system to be implemented to minimise the stock handling cost. Take necessary steps to reduce the expenses in regularly. Negotiate with suppliers to obtain longer credit period while asking lower credit period to the customers. Follow proper cash flow management procedure within the organisation. Implement new procedures to attract the customers to the company to increase the sales while conducting discounts promotions. Non Current Asset should have used in very efficient effective manner to generate income from it. Task 05. 05.1 Categorisation of costs of Leicester Square Hotel. Fixed Cost As per the Horngren et al (2009, pp: 28-29) fixed cost is the cost which remained unchanged in total for a given period regardless of changes in volume or activity. Eg : Fixed Cost of the hotel operation  £ 1,600,000 Variable Cost According to the Drury ( 2008, pp. 32-34) variable cost is the cost which changes in direct proportion to the volume of the activity. Eg : VC of Food sales per room  £ 7 VC of Beverage sales per room  £ 2.4 Semi Variable Cost According to the Kinney Raiborn ( 2011, pp. 28-29) semi- variable cost is the cost which consists both fixed and variable components for a given activity. It remains as fixed up to a certain level and beyond that it will be variable based on the volume or activity. Eg : Variable Cost per occupied room  £ 15 VC of Minor operations departments per room  £ 1.2 05.2 Cost / Profit / Volume analysis of Leicester Square Hotel. Computation of Contribution per product / customer ( in  £ ) Description Room Foods Beverages Minor Dept. Total Selling Price 120 20 8 2 150 Variable Cost (Appendix B) (15) (7) (2.4) (1.2) (25.6) Contribution 105 13 5.6 0.8 124.4 (Per product/customer) Net Profit Computation ( in  £ ) Sales ( 150 * 100 * 365) = 5, 475,000 Less : Variable Cost (25.6 * 100 * 365) = ( 943,400 ) Contribution (124.4 *100* 365 ) = 4, 540,600 Less : Fixed Cost = ( 1,600,000 ) Net Profit = 2,940,600 Break Even Point Computation BEP ( in units ) = Fixed Cost Contribution per customer = 1,600,000 124.4 = 12,861.74 ÃŽÂ © 12, 862 ( Customers ) BEP ( in  £ ) = BEP ( in units ) * Selling Price = 12,862 * 150 = 1,929,300 Cost -Volume -Profit Relationship Value (  £ 000 ) TR Total Revenue ( £ 5,475 ) ( £5,475) Profit ( £ 2,940.6) Profit BEP BEP ( £1,929) VC ( £ 934.4) Loss FC ( £ 1,600 ) (Customers ) 0 BEP ( 12,862 ) (36,500) According to the Blocher et al (2006, pp 238-241) Cost-Volume -Profit analysis is the method of analysing how operating decision and marketing decision affects the net income based on the relationship between cost ( VC FC), volume (output level ) and selling price. The hotel is required to sell 12,862 rooms to the customers to achieve breakeven point of sales. According to the Hansen et al ( 2009, pp. 591-595) Breakeven point is the level at which revenue is equal to the total cost and the profit is zero. Since they can obtain  £ 1,929,300 revenue to cover the total cost and beyond that they can earn profit from every additional customers. If the hotel unable to achieve 12,862 customers per annum, they have to suffer with losses. The Hotel can earn contribution of  £ 124.4 from every customer and if they achieve the expected sales level of 36,500 customers , they can achieve  £ 2,940,600 profit for the period. 05.3 Justification of short term management decisions based on CPV analysis. Margin of Safety ( in units ) = Expected Customers BEP Customers = ( 365 * 100) 12,862 = 36,500 12,862 = 23,638 Margin of Safety ( in  £ ) = Margin of Safety ( in units ) * SP = 23,638 * 150 = 3,545,700 Degree of Operating Leverage = Contribution Margin Net Profit = 4,540,600 2,940,600 = 1. 54 ( low risk ) According to the Blocher et al (2006, pp 249-252) margin of safety is the amount or units of sale above the sales. In that case hotel can generate  £ 3,545,700 turnover by 23, 638 customers. It indicates that this hotel investment is worth. As per the Hansen et al ( 2009, pp. 597-598) degree of operating leverage is the ratio of contribution to the profitability. In this case, it shows a lower leverage of 1.54 since it generates lower risk to the future profitability of the hotel. Therefore it is justifiable that management has been taken an optimized and a worth decision regarding this investment. Conclusion. According to the given cases of this assignment is concerned it is clear that practical application of theories in hospitality management is really essential in order to obtain proper decisions to improve the profitability, avoid control deficiencies and smooth functioning of routine operation of the business. References. Book References Banjerjee, B. (2010), Financial policy and Management Accounting, 7 th ed. Prentice Hall Ltd, pp. 47-58. Barrows, C. W. Powers, T. (2009), Introduction to the hospitality Industry, 7 th ed. John Wiley Sons Inc., pp. 3-5. Blocher, E.J., Chen, D., Cokins, S Lin, F. (2006), Cost Management : a strategic emphasis, 3 rd ed. Tata Mc Grow Hall, pp. 238-252. Davis, C. E. Davis, E. (2012), Managerial Accounting, John Wiley Sons Inc., pp. 25-34. Drury, C. (2008), Management and Cost Accounting, 7 th ed. Cengage Learnings, pp. 32-34 Hansen, D. R., Mowen, M. M. Guan, I. (2009), Cost Management : accounting control, 6 th ed. Cengage Learnings, pp. 591-598. Hayes, D. K. Miller, A. (2011), Revenue Management for the Hospitality Industry, John Wiley Sons Inc., pp. 5-20. Horngren, C. T., Datar, S. M., Foster, G., Rajan, M. V. Ittner, C. (2009), Cost Accounting : a managerial emphasis, 13 th ed. Pearson Prentis Hall Ltd, pp. 28-29. Jagels, M. G. (2007), Hospitality Management Accounting, 9 th ed. John Wiley Sons Inc., pp. 20-21. Kinney, M. R. Raiborn, C. A. ( 2011), Cost Accounting : foundations evolutions, 9 th ed. Cengage Learnings, pp. 28-29. Kotas, R. Conlan, M. (2007), Hospitality Accounting, 5 th ed. Thomson Learning, pp. 101-115. Kotas, R. (1999), Management Accounting in Hospitality Tourism, 3 rd ed. Thomson Learning, pp. 99-180. Needles, B. E., Powers, M. Crosson, S. V. (2010), Financial and Managerial Accounting, 9 th ed. Cengage Learnings, pp. 966-969. Needles, B. E. Powers, M. (2011), Principals of Financial Accounting, 11 th ed. Cengage Learnings, pp. 399- 403. Ryan, B. (2004), Finance and Accounting for Business, Thomson One Business School, pp. 355- 391. Sharan, V. (2005), Fundamentals of Financial Management, 2 nd ed. Pearson Educations Ltd, pp. 210-218. Warren, C. S., Reeve, J. E. Duchac, J. E. (2009), Financial Management Accounting, 11 th ed. Cengage Learnings, pp. 270-271. Web References Accounting Ratio Analysis , [online], Available from: http://http://www.ratioanalysis.net [ Accessed on 25th November 2012 ]. Industry Information, [online], Available from: http://http://www.instituteofhospitality.org/info_services [ Accessed on 25th November 2012 ]. Hospitality Industry News, [online] , Available from: http://www.bha.org.uk/category/news [ Accessed on 24 th November 2012 ]. Bibliography. Brigham, E. F. Houston, J. F. (2009), Fundamentals of Financial Management, 11 th ed. Thomson One Business School, pp. 512-525. Jain, P. K. Khan, M. Y. ( 2008), Management Accounting, 4 th ed. Tata Mc Grow Hall, pp. 18-19. Maher, M. W., Stickney, C. P. Weil, R. L. (2008), Managerial Accounting : an introduction to concepts, methods and uses, 11 th ed. Cengage Learnings, pp. 138-147. OFallon, M. J. Rutherford, D. G. (2011), Hotel Management and Operations, 5 th ed. John Wiley Sons Inc., pp. 1-18. Weil, R. L. Maher, M. W. (2005), Hand Book of Cost management, 2 nd ed. John Wiley Sons Inc., pp. 539-548. Weygant, J. J., Kieeso, D. E., Kimmel, P. D. Franco, A. L. D. ( 2009), Hospitality Financial Accounting, 2 nd ed. John Wiley Sons Inc., pp. 260-280.

Case Memo as a hired consultant Essay

In this assignment, students will read and analyze a case study. In response to the case study, students will write an analysis in business memo format, addressed to the Board of Directors for the company. The memo is written by the student acting as a hired consultant for the company. The case study to be analyzed, The Case of Plant Relocation, is attached. By completing this assignment, students will meet the outcome(s): identify ethical issues that arise in domestic and global business environments using an understanding of ethical concepts and of legal and business principles; develop and evaluate alternatives to, and recommend solutions for, ethical dilemmas, taking into account ethical and legal requirements and the essential mission of the business enterprise effectively communicate to internal and external business stakeholders the complexities of ethical issues, suggesting and analyzing various solutions in order to ensure appropriate business practices and accountability Requirements of Case Memo #2: Draft memo using the prescribe format (subheadings/sections) prescribed below; All sections must be comprehensive, in-depth and fully justified; Resources from previously assigned course materials or from your own research may be used to justify and support rationale; All in-text citations and resources must be in APA style; Submit the completed case in the Assignment Folder. Memorandum Format: TO: FROM: RE: DATE: Include all the following subheadings/sections in the memo: INTRODUCTION: Brief intro to subject of memo. FACTS SUMMARY: Summarize and explain the facts that are directly significant and relevant to the ethical dilemma in this case. ETHICAL DILEMMA: Discuss either/or ethical dilemma facing the company. ETHICAL ISSUES: Discuss two (2) of the most significant ethical issues related to, and arising from, the ethical dilemma and then, explain each ethical issue and why it is an ethical/moral issue, etc. ALTERNATIVES: List, explain and justify one (1) possible alternative/solution for EACH ethical issue to address and resolve the ethical dilemma and each ethical issue discussed above. Alternatives should be feasible, logical, directly related to resolving the ethical dilemma and addressing the ethical issues in the case. Alternatives are expressed in the form of propositions or prescriptive statements suggesting action and are framed by asking the normative question, what could or should the company do? Consider consequences. Identify relevant stakeholders and the effects on them, pros and cons, etc. of each alternative. Apply ethical theories in context of your evaluations, but don’t over-do this aspect. For example, teleological or consequentialist theorists would examine who the stakeholders are, both internal and external to the company, and the positive and negative consequences for each group, etc. RECOMMENDATION: Recommend one and only one (1) alternative from the two (2) alternatives suggested above. Justify and explain your choice discussing: why you recommend this alternative; how, specifically, the recommendation will address the ethical dilemma and ethical issues; how the recommendation will likely impact relevant stakeholders; pros and cons of your recommendation; feasibility of your recommendation; how the recommendation will be implemented; Apply ethical theories, resources from previously assigned course materials, or resources from your own research to justify and support your recommendation. FUTURE IMPLICATIONS for RECOMMENDATION: Discuss potential implications arising from your recommendation for: the company other businesses within the industry other industries CONCLUSION: Summarize the case and its ethical issues, implications, etc. The Case of the Plant Relocation You are the chief executive of Electrocorp, an electronics company, which makes the onboard computer components for automobiles. In your production plants, complex hydrocarbon solvents are used to clean the chips and other parts that go into the computer components. Some of the solvents used are carcinogens and must be handled with extreme care. Until recently, all of your production plants were located in the United States. However, the cost of production has risen, causing profits to decline. A number of factors have increased production costs. First, the union representing the workers in your plant waged a successful strike resulting in increased salary and benefits. The pay and benefits package for beginning employees is around $15/hour. A second factor has been stringent safety regulations. These safety procedures, which apply inside the plant, have been expensive in both time and money. Finally, environmental regulations have made Electrocorp’s operations more costly. Electrocorp is required to put its waste through an expensive process before depositing it at a special disposal facility. Shareholders have been complaining to you about the declining fortunes of the company. Many of Electrocorp’s competitors have moved their operations to less-developed countries, where their operating costs are less than in the United States, and you have begun to consider whether to relocate a number of plants to offshore sites. Electrocorp is a major employer in each of the U.S. cities where it is located, and you know that a plant closure will cause economic dislocation in these communities. You know that the employees who will be laid off because of plant closures will have difficulty finding equivalent positions and that increased unemployment, with its attendant social costs, will result. However, you are aware of many other corporations, including your competitors, that have shut down their U.S. operations, and it is something that you are willing to consider. You have hired a consultant, Martha Smith, to investigate the sites for possible plant relocation. Ms. Smith has years of experience working with companies that have moved their operations to less-developed countries to reduce their operating costs. Based on your own research, you have asked Ms. Smith to more fully investigate the possibility of operations in Mexico, the Philippines, and South Africa. A summary of her report and recommendation for each country follows: Mexico A number of border cities in Mexico would be cost-efficient relocation sites based on labor and health and safety/environmental factors. Workers in production plants comparable to Electrocorp’s earn about $3 per day, which is the prevailing wage. There is frequent worker turnover because employees complain that they cannot live on $3/day, and they head north to work illegally in the United States. However, a ready supply of workers takes their place. Mexican health and environmental laws are also favorable to production. Exposure to toxic chemicals in the workplace is permitted at higher levels than in the United States, allowing corporations to dispense to some degree with costly procedures and equipment. Mexico’s environmental laws are less strict than those of the United States, and a solvent recovery system, used to reduce the toxicity of the waste before dumping, is not required. The only identifiable business risk is possible bad publicity. The rate of birth defects has been high in many Mexican border towns where similar plants are in operation. Citizen health groups have begun protests, accusing the companies of contamination leading to illness. Philippines Conditions in the Philippines are more favorable than those in Mexico in terms of labor and health and safety/environmental factors. The prevailing wage in the Philippines is about $1/day, and young workers (under 16) may be paid even less. As in Mexico, the workers complain that the rate of pay is not a living wage, but it is the present market rate. The health and safety and environmental regulations are equivalent to those in Mexico, but there have been no public complaints or opposition regarding birth defects, cancers, or other illnesses. South Africa Conditions in South Africa are positive in some respects, but not as favorable in economic terms as in Mexico or the Philippines. The prevailing wage in South Africa is about $10/day. Furthermore, there is a strong union movement, meaning that there may be future demands for increases in wages and benefits. The unions and the government have been working together on health and safety issues and environmental protections. Exposure to toxic chemicals in the  workplace is not permitted at as high a level as in Mexico and the Philippines. Although the equipment necessary to reduce toxic chemicals to an acceptable level is not as costly as in the United States, this expense would not be incurred in the other two countries. Furthermore, there are requirements for a solvent recovery system, which also increases operation expenses. You have to decide how you would like to proceed. Your options are to select an overseas site for relocation or to simply continue all operations within the United States.

Sar Eagle Scout Essay Samples Can Be Fun for Everyone

Sar Eagle Scout Essay Samples Can Be Fun for Everyone The Start of Sar Eagle Scout Essay Samples Working on my Eagle Project has been quite rewarding, like I got the opportunity to help promote an extremely worthwhile cause I think are going to have huge effects. State the function of the letter and be clear about what you would like from the recipient. For addresses not listed there, find the proper Web site and search for the Contact Us link usually at the surface of the page or at the exact bottom. State the function of the letter. The Meaning of Sar Eagle Scout Essay Samples A time extension to sit a board within this time period isn't automatic. The rest is going to be filled out during and following your Board of Review. I'd like to expound on such a requirement a bit today. If you exceed their requirements, you have a superb possibility of getting in. All documents alongside an advancement report has to be brought to the board of review. Keep your letter short and clear and prevent adding unnecessary specifics. You could possibly be surprised one day to observe how inspiring this statement can be, so make certain you save a copy for yourself. Please be mindful that the neighborhood application deadline dates can fluctuate, so interested applicants should reach out to their neighborhood SAR chapter for additional information. This information is designed to supplement BSA publications. The Scout should see to it that the contact information is accurate and legible, that they've informed their references they will be receiving a letter and ask they respond promptly. In order to prevent misunderstandings with dates, copy information from your own personal profile. I've had the opportunity to know him over the duration of two semesters, and in this period of time, I have begun to know him as a disciplined and hardworking youn g man. Some are extremely thoughtful. Every year, the SAR receives a mean of thirty state-level winners from around the nation to compete in the national-level contest. Ideally, it is going to be a proud reminder of a substantial accomplishment and not a sloppy or hastily assemble effort. There are lots of situations you may discover necessary that you congratulate someone. In the world today, there are several challenges that a great deal of men are attempting to cope with. When it's really hard to consider, think about any moment you did more than that which was expected of you, when you took additional responsibilities or any time you had the ability to aid someone in need. When you want assistance with essay writing it can be frustrating, but now there's a fantastic new approach to get help when it appears that there is just no way to acquire it done. The new stylized Eagle Scout badge free of text proved to be a significant change that was shown to be unpopular. To b e able to develop into an Eagle Scout, you also have to complete anEagle Scout Service Project. You might be wondering how you're able to turn into an Eagle Scout. Becoming an Eagle Scout can give you many professional and individual benefits. Choosing Good Sar Eagle Scout Essay Samples Safety-related requirements are another fantastic example. The applicant should list the whole number of words at the base of the webpage. Furthermore, you have to do well to get a strong application. There are two methods where the verification procedure can be finished. The Fundamentals of Sar Eagle Scout Essay Samples Revealed In choosing whether to permit this, unit leaders or merit badge counselors should think about the next. In real life when folks are interviewing for jobs, they present a resume to prospective employers to display their abilities and list all of the terrific things they know and have done. Likewise, a unit leaderassigned leadership project shouldn't be used in pla ce of serving in a place of responsibility. Likewise, a Scoutmaster-approved leadership project can't be used in place of serving in a place of responsibility. Keep in mind, it's YOUR obligation to earn the Eagle rank and be ready for the practice. Wallace has seen many successful service project proposals along with a number of not-so-successful ones. An organization may be a charity, union, corporation, or just a neighborhood association. So because you can see the value of the scout getting everything turned in whenever possible is critical. When it's difficult to consider, scout about any moment you did more than that which was expected of you, when you took additional eagle or whenever you explanation able to assist someone in need. At the moment it's looking like eagle scout is likely going to be the only thing which puts me over the edge on some of my college applications. Locate a quiet place and provide it some serious thought. The Fundamentals of Sar Eagle Scout Essay Samples Revealed Whether there are errors like time spans between ranks which don't meet the requirements, then the dates ought to be confirmed. A bibliogra phy is needed, but not included in the last word count. Whenever you have the last score that you're contented with, after that you can send only that score to all of your schools. Be aware that the unit leader (Scoutmaster) conference does not need to be the previous item accomplished.

Reading And Math Team Leader - 881 Words

I interviewed my boss Ann Lounsbury, who is a Title Reading and Math Team leader. She currently works at Kennedy Elementary school, located on the East side of Lawrence, Kansas. Currently there are about four hundred students at the school, it is preschool through fifth grade. Ann has been in the field of education for twenty eight years. During her time in education she was an elementary teacher, elementary school councilor, and currently a Title I Team Leader. She has been at Kennedy for the last seven years in her position. Ann’s responsibilities are being the team leader of the ten title staff, building assessment coordinator, building SIT team facilitator, and instruction coach. Ann is always busy at work, but seems to always find time to sit down with anyone if you need something. Though Ann’s title does not seem like it is in administration, she is the untitled vice principle at our school. Our school that we work in a Title I school. Seventy-eight perc ent of the students are on free and reduced lunch, though it is a low income school. During the interview Ann spoke a lot about how lucky she is to not be included in any legal issues while at Kennedy. During her time as a councilor she was not so lucky, during her time with a student years ago the student confide in her that she was being sexually abused. Because of mandatory reporting of abuse and neglect she had to call it in. She said that it was the hardest thing she has ever had to do. MostlyShow MoreRelatedEssay On School-Wide Data Analysis1068 Words   |  5 PagesMAP results for students who took Math, Reading, Science tests in grades k-9 in order to identify percentage of Students who met or exceeded their projected RIT (Rasch Unit) in 2016-2017 school year. I also analyzed the results by classroom, subject, and teacher. 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