memo for motion against summary judgment :: essays research papers

I.     Introduction and Standard for Opposition to Summary Judgment      Crowell Academy, Inc. furthermore, Arturo Gomez, (hereinafter, on the whole â€Å"Crowell†) were terribly careless and utilized headstrong wrongdoing in their obligations including the fencing club. The dealing intensity of Crowell was so terribly inconsistent in order to put Lajuana Barnett helpless before Crowell’s carelessness. Ultimately, the exculpatory condition contained in the discharge structure (see discharge structure) is void as against open arrangement. Thus, under Maryland law, it is up to the trier of truth to decide whether the exculpatory statement is unenforceable. All things considered, there is a contest concerning the authentic issue of material truth identified with Crowell’s Answer, Crowell can be at risk to Lajauna Barnett for carelessness, and Crowell isn't qualified for Summary Judgment as an issue of law.      Summary Judgment ought to be conceded distinctly upon a demonstrating that there is no certifiable issue with respect to any material certainty. Fireman’s Fund Ins. Co. v. Rairigh, 59 Md. Application. 305, 313, cert. denied, 301 Md. 176 (1984). On the off chance that there is a contention between the derivations which might be drawn from the proof under the steady gaze of the court, rundown judgment isn't legitimate. Boucher v. Riner, 68 Md. Application. 539, 543 (1986) (citing Coffey v. Derby Steel Co., 291 Md. 241, 246-247 (1981)). Except if the realities are so clear as to allow a decision as an issue of law, it is for the trier of actuality to decide if a defendant’s careless lead adds up to net carelessness. Jacob v. Davis, 128 Md.App. 433, 465 (1999) (citing Artis v. Figures, 100 Md.App. 633, 652 (1994)). By and large, exculpatory understandings in any case substantial are not interpreted to cover the more outrageous types of carelessness wilful, wa nton, crazy, or gross. Winterstein v. Wilcom, 16 Md.App. 130, 136 (1972). II.      Statement of Undisputed Material Facts 1.     Defendant Arturo Gomez is the fencing trainer at Crowell and consistently applicable to this issue went about as Crowell’s worker. 2.     Crowell gives weapons and electronic scoring gadgets for club individuals; club individuals give their own defensive hardware, including cover, glove, coat, and plastron. 3.     In the fencing Club meeting preceding October 16, 2001, Gomez taught colleagues in footwork preliminary to permitting them to deal with weapons 4.     In the October 16, 2001 club meeting, Gomez taught club individuals to wear their defensive gear for their underlying involvement in utilizing their weapons. 5.     Plaintiff’s nerve was cut off under her left arm when an epee cut through plaintiff’s coat. 6.     Plaintiff had put the plastron on her correct arm.

Canadian forests Essay Example for Free

Canadian timberlands Essay Gary Paulson’s Hatchet is set in Hampton, New York, yet basically in the north Canadian woodlands, specifically an area known as the Canadian Shield. The principle characters of the novel are Brian Robeson, the hero, a multi year old kid; his folks; and two pilots, one of whom flies Brian into north Canada before surrendering the apparition at the controls, and the second pilot who safeguards the little youngster abandoned in the wild. The headliners of the novel rotate around Brian, who goes via plane, Cessna 406, from his old neighborhood, Hampton, New York, to visit his dad who is filling in as a mechanical architect in a Canadian oil field. The youthful boy’s guardians are separated, and this is the principal summer that Brian will go through with his dad after the separation. Brian goes as a solitary traveler in the plane, before the pilot of the plane kicks the bucket of a cardiovascular failure departing the little fellow to crash land the plane without anyone else. The plane terrains in a separated lake some place in the north Canadian woodlands. What's more, Brian has nothing to confront the disaster, with the exception of an ax that his mom had introduced to him before his takeoff. The ax in this way turns into the boy’s instrument for endurance in the wild. He should make sense of how to make fire by striking the hatchet’s sharp edge against a stone. He should likewise make sense of what to eat so as to endure. Also, he should manage uncommon conditions, for example, the nearness of a bear, a porcupine, a moose, a skunk, notwithstanding a tornado. In the end, the kid figures out how to chase and fish in the wake of making uncommon apparatuses for himself. The occasions demonstrating Brian’s capacity to oversee himself in the wild are significant in the novel. The last significant occasion happens after a savage tempest that hits the timberland and hurls the destruction of the plane to the land surface. The young person figures out how to break into the plane to recuperate the endurance pack. He finds a transmitter in the pack, which, upon initiation, associates him to a pilot who at last acts the hero him in a plane. The principle struggle in the novel is between Brian, the hero, and nature, the adversary. The little youngster must figure out how to defeat the strange conditions he ends up in. He should battle against dangers acted by wild creatures like well as catastrophic events. Essentially, he should battle against his own normal inclination to surrender despite the challenges that defy him. Another contention introduced in Hatchet is between Brian’s normal, enthusiastic shortcoming and the quality that he needs to increase passionate opportunity. The kid realizes a Secret about his mom that had prompted his parents’ separate. On numerous occasions the Secret stands up to him with enthusiastic misery. However, Brian must figure out how to relinquish the trouble and face the test of tolerating his conditions as they seem to be. The tale in this way manages development †the topic of growing up from childhood to masculinity. Brian has no individual to depend on at the time that he is abandoned in the wild. However, he should confront a wide range of perils to discover out of his difficulties, both enthusiastic and physical. The significant quality of the novel is that Brian prevails in spite of all chances, utilizing his knowledge as most ideal as. He discovers out. Thus, his story turns into an exercise for all adolescents who could conceivably confront the sorts of difficulties that Brian faces. The story is likewise suggested for youthful perusers of fifth and 6th grades, who make certain to be propelled by Brian’s soul of solidarity and continuance. In actuality, even grown-ups might have the option to remind themselves about the flexible, enduring soul of mankind by understanding Hatchet. Along these lines, the novel might be suggested for all perusers.

4 Steps to Writing a Great Topic Sentence

4 Steps to Writing a Great Topic Sentence If youre going to be a successful writer, mastering the art of a great topic sentence is essential. Often confused with a thesis statement, a topic sentence is a sentence that should be included in each paragraph of an essay and will often be the first one, since it clues your reader in on what the rest of the paragraph will be about. Since these sentences can serve to help your writing stay organized, failing to include themâ€"or writing them incorrectlyâ€"could lead to a poorly written paper thats all over the place and lacking logic.Poorly written topic sentences could lead to a paper thats all over the place and lacking logic. Photo by Fabian Grohs on Unsplash.So, lets look over the steps to writing a great topic sentence. If you follow these five steps, you should end up with a paper that flows well and stays on topic.Step 1: OutlineYou may be thinking, but wait, how can creating an outline be a step in writing a sentence? The answer is because your topic sentence needs to be cr afted by looking at several ideas put together, namely, the ideas you will be covering within your paragraph. Its impossible to know this information until you create a solid outline and are able to plug in the details of each paragraph to create a coherent argument and essay.Heres a good outline you can use for an assignment like this.IntroductionSentence to hook readerBackground informationThesis statementBodyTopic sentenceDetail 1Detail 2BodyTopic sentenceDetail 1Detail 2BodyTopic sentenceDetail 1Detail 2ConclusionLets start with this practice outline for a five-paragraph essay about Edgar Allan Poes short story, The Masque of the Red Death.IntroductionPoes Masque of the Red Death is one of his earliest and most famous works containing important themes of humanitysstruggle with acceptance of its own limitations.It was first published in 1842In Poes Masque of the Red Death, were shown that no man (or woman) can escape death.BodyTopic SentenceIt was heavily influenced by Horace Wal poles The Castle of Otranto, the first gothic novelGothic novels were fascinated with themes of death, human frailty, incest, family secrets, and decaying wealth.BodyWhen the main character holds a party to escape the Red Death plague, he decorates each room a different color, symbolizing the stages of life.The plot centers on Prince Prospero, a wealthy man who attempts to avoid a dangerous plague, known as the Red Death.He holds a masquerade ball and decorates the seven rooms of his abbey with each as a different color, each symbolizing a particular stage in life (from birth through death, blue, purple, green, orange, white, violet, and black with a scarlet light).BodyA mysterious figure then makes his way through the party, as death follows his steps.When his friends arrive and begin their revelry, a figure dressed as a Red Death victim begins to make his way through each room.Prospero and his guests die when confronting the figure, who is revealed to be nothing but a phantom insi de.ConclusionStep 2: Look at the scope of information presented in each paragraphThe next step, after completing your outline, is to look at the scope of information that is presented in each paragraph. You might find it helpful to go through your outline with a highlighter and highlight the words youve included beneath each paragraph heading that stand out as part of the primary idea of each.For example, in my second (body) paragraph, the main idea is that Poes work was heavily influenced by the first gothic novel, and gothic novels had certain traits. Therefore, a good topic sentence that combines all of this information might be:Topic sentence (para 2)As an example of gothic sensibilities and influenced by the first gothic novel ever written, Poes story offers readers a visual masterpiece about death, human frailty, and the impermanence of wealth.In the same sense, when looking at paragraph 3, we see that the main idea of that paragraph will be a recap of the plot of the short st ory. Paragraphs such as this one (that summarize plot points) can be especially difficult to write a topic sentence for, which brings us to Step 3.Step 3: Hook your reader without too many detailsThe important thing to keep in mind when writing a topic sentenceâ€"especially one for a paragraph that contains a lot of informationâ€"is to hook your reader without too many details. In other words, your topic sentence should be a broad overview of the information contained in the paragraph but it should avoid offering too many details. Remember, the point of the topic sentence is to encourage your reader to read the rest of the paragraph, not to tell them exactly what details the paragraph contains.The point of the topic sentence is to encourage your reader to read the rest of the paragraph, not to tell them exactly what details the paragraph contains. Photo by Nicole Honeywill / Sincerely Media on Unsplash.So, returning to the details of paragraph 3, we know the following:The plot cente rs on Prince Prospero, a wealthy man who attempts to avoid a dangerous plague, known as the Red Death.He holds a masquerade ball and decorates the seven rooms of his abbey with each as a different color, each symbolizing a particular stage in life (from birth through death, blue, purple, green, orange, white, violet, and black with a scarlet light).Therefore, a good topic sentence might read something like this:Topic sentence (para 3)When the main character holds a party to escape the Red Death plague, he thinks that he can keep his friends safe, although he had no idea the horror that would await him and his guests.Step 4: Apply all topic sentences together to create an abstractThis step is to test the strength of all of your topic sentences together once youve written them. Once applied, it is an excellent way to make sure the topic sentences youve created are well-written, dont reveal too much detail, and successfully summarize the main points of each paragraph within your essay without going overboard on word count or description.When you combine all topic sentences together, the result should be a well-composed abstract of your essay. If supplying an abstract is part of the assignment, consider this a plus!When we combine the topic sentences weve composed in these steps, along with the topic sentence/hook composed for paragraph one, the result is:Poes Masque of the Red Death is one of his earliest and most famous works containing important themes of humanitys struggle with acceptance of its own limitations. As an example of gothic sensibilities and influenced by the first gothic novel ever written, Poes story offers readers a visual masterpiece about death, human frailty, and the impermanence of wealth. When the main character holds a party to escape the Red Death plague, he thinks that he can keep his friends safe, although he had no idea the horror that would await him and his guests.

Enrichment For Academic Integrity It Is An Epidemic That...

Enrichment for Academic Integrity It is an epidemic that has spread across academia. It is a serious problem that can be cured if the appropriate procedures are in place in order to prevent it. The disease has a name. It is referred to as â€Å"Plagiarism† and applies to academic integrity standards including the policies at Monroe Community College (MCC). Monroe Community College defines Plagiarism as, â€Å"offering the work of someone else as one’s own. The language or ideas thus taken from another person or source may range from isolated formulas, sentences, or paragraphs, speeches, or the writings of other students† (Monroecc.edu). The purpose of this paper is to reveal how Monroe Community College deals with the issue of academic integrity†¦show more content†¦An article by McBurney for The Association for Psychological Science shares many strategies for college and university instructors. McBurney first advises that teachers prevent plagiarism thr ough communicating policies of cheating with students. He reveals that the college he works for requires that all instructors state their policy on cheating in the class syllabus. McBurney cites, â€Å"Believe it or not, students have argued that they should not be punished for cheating because they were never told they could not do it. State clearly when students may cooperate and when they must work independently† (McBurney). Included in McBurney’s report are suggestions for professors to avoid potential conflict with students by letting them know that you â€Å"Respect them and expect the very best from them† (McBurney). He further advises that students be taught what plagiarism is so that they will be able to avoid it. Finally, McBurney suggests that writing assignments be structured in a way that plagiarizing is impossible to do. â€Å"Several weeks before the final paper is due ask the students for a statement of their topic. Next ask for a preliminary li st of references that they intend to consult. Then have them turn in a tentative outline. Your guidelines should suggest that they keep

Swot Assumptions Back Ground Literature - 1136 Words

Business research topic: Why Australia to get real in population: Theory Assumptions back ground literature: Population growth is one of the most important thing for the countries planners, economist and obviously for the government to plan for next 50 to 100 years. Australian population growth is as per time clock estimates in April 2015 as 23 795 442. This is totally assumed and estimated based on last census in 2006. One birth in every 1 minute and 44 seconds One death in 3 minutes 27 seconds Above data shows that birth rate is very low as compared to the death rate To overcome this situation the planners have no other choice to bring the skilled labor force through migration which is about one person every 2 minutes and 13†¦show more content†¦The ‘ageing in place’ of residents in the area into the 65+ age groups. Another factor of the aging in Australia is the life expectancy is increased from 1980 because of good medicines, good health care programs, good food and good environment. The Australian Treasurer’s series of Intergenerational Reports has clearly demonstrated this with its Three P’s mantra. The impact of ageing on the Australian economy needs to be offset by initiatives in Population, Participation and Productivity – especially the latter. One could also add a fourth P – Planning. To overcome the problem which will be faced in next fifty years the introduction of the baby bonus in 2004 was designed to provide financial assistance to families Besides this in 2005 family benefit has also been introduced and a child development allowance has been introduced. This was done to boost natural growth. By all these procedures an increase in fertility is seen from 1.76 to 1.95 child per women till 2008 but later it drops down to 1.89 and now it is moving around these figures since then. As it is seen natural population growth rate is almost half of the death rate so to stabilize the economy more and more skilled labors are being migrated from other countries. Migrants therefore enhance the vitality, virility and longevity of the pool of labour supply, and through a higher tax take and

Carl Rogers’ Theory Of Personality. Personality Theories

Carl Rogers’ Theory of Personality Personality theories suggest explanations for behaviors and how to change them. Multiple personality theories exist however one of the most interesting is the theory of personality by Carl Rogers. Rogers writes, â€Å"the core of man’s nature is essentially positive† (1961, p.73). â€Å"Carl Ransom Rogers (January 8,1902- February 4, 1987) was an influential American psychologist who, along with Abraham Maslow founded the humanistic approach to psychology† (â€Å"Carl,† 2017, para. 1). Carl Rogers was an instrumental humanistic psychologist who received many awards including the first APA award for Distinguished Contributions to Applied Psychology in 1972 (â€Å"Carl,† 2017). Carl Rogers’ made many contributions to therapy†¦show more content†¦McLeod (2014) explains that self-concept has three parts which are self-esteem, self-image, and ideal self. He says Rogers believed self-esteem developed from how our parents interacted with us (McLeod, 2014). Simply, â€Å"self-image is how we see ourselves† (McLeod, 2014). McLeod (2014) mentions that â€Å"Self-image influences how a person thinks, feels and behaves in the world. According to McLeod (2014), our ideal self is who we desire to be. Basically, the closer a persons’ self-image and ideal self are to each other the higher one’s self esteem becomes. Rogers developed Person-centered therapy. â€Å"Rogers’ basic tenet was that if unconditional positive regard (Respect), genuineness and honesty (Congruence), and empathic understanding (Empathy) were present in a relationship, growth and psychological healing would occur† (â€Å"Carl,† 2017). McLeod(2014) suggest that incongruence exist when a person’s self-concept does not match reality. For example, a student who makes good grades on test might think they are a great student, when in reality they never come to class and lie to the teacher with excuses. Accordin g to McLeod(2014) Conditional positive regard is when the person is loved depending on correct and acceptable behaviors (McLeod, 2014). Lastly, unconditional positive regard is where the person is loved and supported no matter what the person does (McLeod, 2014). Orlov Coleman (1992) state, â€Å"to achieve the conditions forShow MoreRelatedCarl Rogers Theory of Personality2519 Words   |  10 PagesCarl Rogers Introduction Carl Rogers is among the small group of enlightened, visionary individuals that stand as giants in the field of psychology. Due to the theories that Rogers developed not only in psychology but in theories of education, he is considered, as Constance Holden writes, †¦one of the grand old men of American psychology and a leading figure in the postwar development of humanistic psychology (Holden, 1997, p. 31). This paper reviews his theory of personality, his approach toRead MoreThe Theory Of Personality : Carl Rogers846 Words   |  4 PagesPsychology Assessment Carl Rogers was a humanistic psychologist who developed the theory of personality. This theory helps us to understand human behaviour by looking at a person’s self-image and their actions and therefore shows that everyone is different. Rogers believed that people can achieve self-actualization through unconditional positive regard, congruence and genuineness. (McLeod, 2014) Self-actualization is when a person can reach their full potential and this happens when their self-imageRead MorePersonality Theory Bandura Carl Rogers3322 Words   |  14 PagesRunning head: Albert Bandura Carl Rogers Compare and Contrast Social Cognitive and Humanistic Theories of Personality to the case study entitled Myesha Course: PSCY3017 Personality Theory II Personality is an intriguing component in psychology vital for the perception of human beings. Understanding and defining personality has proven to be a difficult task. It is so complex, in fact, that no single theory can adequately define it. If one was to ask an ordinaryRead MoreCarl Rogers and His Theory of Personality Essays3414 Words   |  14 PagesCarl Rogers (1902-1987) was ‘the most influential psychologist in American history’ (Kirshenbaum, 1989:11). Since the study of personality began, personality theorists have offered a wide assortment of explanations about behaviour and about what constructs a person. Carl Rogers was the main originator of the ‘person centred’ approach, also referred to as the ‘nondirective’ or ‘client centred’ approach. This essay will offer a brief description about some of the main concepts in Carl Rogers’ personRead MorePersonality Theory: Victor Frankl vs Carl Rogers Essay2368 Wor ds   |  10 PagesPERSONALITY THEORY Ââ€" CARL ROGERS AND VICTOR FRANKL Why is it that man lives up to a certain point not knowing what the meaning of life is. Not knowing what path to follow, not knowing if the energy and courage to discover the truths of ones own existence in this world exist. Some persons will drive past a street child on Cape Town roads and look sideways in horror, quickly lock a car door with an unapparent elbow; warm, safe, and comfortable in the interior of a brand new sports model car. OthersRead MorePsychodynamic And Humanistic Theories Of Psychology1634 Words   |  7 PagesPsychodynamic and Humanistic Personality Theories The study of the human mind is an interesting topic to discuss about, we have many theorists that have come up with many different ideas or theories, in how to evaluate the mind of humans, two main ways to study the mind in psychology are psychodynamic approach and humanistic approach. Even though these theories are to evaluate human minds they have different views in how the mind works. In psychodynamic approach, the way the mind is viewed is thatRead MoreComparison of Theories on Personality Essay examples1273 Words   |  6 PagesComparison of Theories on Personality Abstract This paper is a comparison of three different viewpoints on the subject of personality. Carl Jung, B.F. Skinner, and Carl Rogers all had very different outlooks on what defined someone’s personality. As an added feature I have included myself as a theorist because my views are also different from the previous mentioned theorists. This paper will also look briefly into the background of each theorist because their views on life began in theirRead MoreSigmund Freud And Humanistic Theories Of Psychology1636 Words   |  7 PagesIntroduction The reading of personality has a thick layer of theories in psychology and is one of the most important fragments of psychological history to this day. This paper will compare and contrast the differences between the great theories of the psychodynamic theory from Sigmund Freud and the humanistic theory from Carl Rogers. These two theorists have different views of how personality is developed, with both theorists influencing the world of psychological personality to this day. Disputes betweenRead MoreFreuds and Rogers Theories of Personality Psychotherapy1004 Words   |  4 PagesFreuds and Rogers Theories Personality Psychotherapy A comparison of Freud and Rogers theories of personality and psychotherapy Personality is the description of an individual through how the individual demonstrates his or her emotions and building relationship and their behavioral patterns. Two neurologists developed two theories to explain the formation of personalities. They were neurologist Sigmund Freud and psychologist Carl Rogers. Rogers and Freud worked in the field of psychotherapyRead MoreThe Theories Of Personality Theories1124 Words   |  5 Pagesimportant theories regarding personality. Some of these theories are still relevant to our world today. These theories have helped form humans and they have also changed the way we think and the way we do things. There are many different forms of personality theories that have shaped the world for us: Biological, Behavioral, Psychodynamic, Humanist, Trait, etc. Biological theories are based on genetics and they believe that genetics are responsible for personality. Behavioral theories suggest that

Descriptive Essay on a Southern Lifestyle free essay sample

What is a southern lifestyle? Some may say that southern is a stereotype, but I like to think of it as more of a way of life. It is important that people from the south know exactly what it means to really be southern so that it ends being a stereotype. The southern lifestyle ranges from everyday manners, men being gentlemen, women acting like ladies, southern families, and most of all being southern about it all. Some people may associate the word southern with redneck or hillbilly. When people associate the words together then they are uneducated. Being southern is something to be proud about. When southern children are growing up they are taught what to and what not to do. They learn how to treat others from piers to the elderly. While growing up the children play outside in the woods, creeks, and mud instead of sitting inside watching the television. We will write a custom essay sample on Descriptive Essay on a Southern Lifestyle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is really a great thing to grow up in the south with a great family. â€Å"Growing up Southern is a privilege, really. It’s more than where you’re born, it’s an idea and state of mind that seems imparted at birth. It’s more than loving fried chicken, sweet tea, football, and country music. It’s being hospitable, devoted to front porches, magnolias, moon pies and coca-cola and each other. We don’t become Southern we’re born that way (sotypicallyme. com)†. Southern people are very hospitable. They know what is right from what is wrong. They put their napkins in their laps. They respect everyone, especially their elders. They make everyone feel welcome. If they have new neighbors they take them baked goods. Southern people were taught very well by their parents and their grandparents, which their lessons have been passed down through many generations. Being southern is a great thing and something to be proud of weather you are a girl or a guy. In the south girls are southern belles, proud to have learned from her mother and grandmother. She knows how to use her manners by saying, â€Å"ma’am† and â€Å"sir†, â€Å"excuse me† and â€Å"thank you†. She knows how to cook and even if she does not know how to she can buy something and pretend like she does. She knows to always have a gallon of sweet tea made for her family and unexpected guest. A true southern belle does not care about money as much as she cares about family traditions. She knows that her education is very important from graduating high school and getting a diploma from college to make her family proud. Most importantly she knows that her family means everything. The men in the south act like gentlemen. They treat women with manners by opening doors and pulling out chairs, as well as being respectful to them. A southern gentleman is a hardworking man. He works hard for his family, so that they can be proud of him, and he can provide for them. The southern man is also very confident in himself. Southern gentlemen are very family oriented. Southern people are very family oriented. They have big gatherings for holidays, as well as having a family dinner every night. The southern family is typically very lively. They like to gather outside on the front porch telling old stories. When dinner begins the finest manners come out. Before dinner blessing is said. After the old southern traditions men go first, followed by the children, and then the women. The men will pull out the chairs for the women. When sitting down the napkin goes into the lap. Maw maw always said â€Å"No elbows on the table†. Once the dinner is done the women clean the kitchen while the men go outside or watch a football game. If it is warm outside then everyone will gather on the front porch and tell old stories, some about southern love. Southern love is very romantic. Then man picks her up and takes the girl on a date. He opens doors for her and pulls out her chair. He holds her hand to make her feel safe. If she is having a bad day then he will do anything to make her happy, as would she. He tells her that she is beautiful when she has no makeup on. The song, â€Å"she’s everything† by Brad paisley is a great example of southern love, â€Å"And she’s everything I ever wanted And everything I need I talk about her, I go on and on and on ‘Cause she’s everything to me†. When they have a family together they support each other through everything. Most of all they love each other with all they have. Being southern is a great way of life. It is my way of life. I would not change it for a thing. We know how to be polite. We grew up good, surrounded by a great support system, our families. We learned many lessons from them. We learned how to act right and be hospitable. The southern lifestyle is one of the greatest lifestyles out there.

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Life as a sioux indian essays

Life as a sioux indian essays These days as a Native American have become almost obsolete. My people are moving up the trail of tears in search of a better way of life and hopes of peace again. As we move the elderly grow weak and fall more and more. The children are restless and continually asking how much farther. I must keep my composure though and know that it will be all right someday. However, many of my Sioux brothers have lost their lives and now there are not much left to hope for. News spreads through the different tribes that the cavalry officers have been harassing and raping the Sioux women. As we make our way up the trail, bounty hunters and renegades come up out of the woodworks. Not only are our people defending their lives against the army but also our own Indian people who have abandoned our culture and become traitors to the white mans lifestyle. Thus, we must stick together in order to save our civilization. As we pass by some skeletons on the ground, I envision Sioux warriors being scalped and skinned by the white man; as well as a battle on a hilltop where the Sioux warriors prevail. The conditions are growing slightly worse as the winter is going to be a long and harsh one. My family has almost been but completely destroyed due to the white man. The only loved one I have left is my youngest daughter. In hopes of raising a proud warrior like myself, the white man came along and destroyed those dreams by taking my sons lives as well as the rest of my family. As I sit down and comfort my sole survivor, my daughter asks me feebly if we are going to make it. I say, Yes, a Savior, will rescue us. With hopes that she will trust that everything will be all right and the journey is soon over, I doubted what I had told my daughter. We are traveling hundreds of miles to a place weve never been in which the white man set up a reservation. There we are restricted to a remote piec ...

A Strategic Choice of Market Segmentation in the Medical Aesthetic Dissertation

A Strategic Choice of Market Segmentation in the Medical Aesthetic Devices industry - Dissertation Example Fashion specialists indicate that fashionable trends start in big cities as centers of invention. However, developed societies like America have shown a big trend in the way the market has responded to the changes in the customer tastes, preferences and need for new devices in the industry (Mei~data, 2012). To this cause, medicine field had evolved from the aspect of just treating diseases to more sophisticated operations like changing the actual form of the human body. Specifically, the medical field has moved to the aesthetic level of changing the physical appearance, whole or in part of the concerned person (Moretti, 2009). With the current generation endeared towards fashion and beauty, the medical aesthetic devices industry has become very interesting although it is still very young, having started just close to 35 years ago. By 2012, the annual industry growth had grown to an all-time high of 11.9%. The devices used earlier on were based on medical use in which case high risk d evices such as lasers were used. However, the needed changes raised the need to have better devices leading to introduction of other devices such as IPL, Electroporation and RF devices. Much safer devices have since been introduced into the market. Beauty salons, Spas and aestheticians then decided on the need to have these devices for their customers. They created a very important market segment (GBI, 2012). Over the years, the complexity of the industry has seen simpler operations carried out at homes and non-specialized places (Jesitus, 2008). This was a market niche that had developed leading to a more rampant consideration as another segment in the industry. These home-based aesthetic medical services became a center of consideration since there had to be pricing, assurance of efficiency of these products, product regulation and marketing (Frentzen, 2013). A strategic direction has to be therefore identified in the market that would effectively and efficiently not only be profi table to the companies in the industry but also serve the market well. Three niche markets are identified therefore for service by this industry; the medical field, home use and the beauty section. Companies have come up and focused in the market through different strategies that have allowed them to venture into different markets as stated by the niches above (Jassal, 2013). There are companies that have concentrated on any of the three choices the companies have come up with aspects of production aiming at devices that; hair removal, acne treatment, skin rejuvenation and many other aesthetic services (Kuechel, 2004). Research Aim Taking a reference at the research question, we get the idea that companies require a strategic choice for their medical aesthetic devices in the three identified market niches. The aim will therefore direct the companies on whether there is need to make changes to their current marketing strategy, expand them or invent new ones. This will also lead to th e invention of the need to either segregate the market or come up with a clearer way of operating. Research Question and Objectives From the hypothetical statement indicated in the proposal, the research questions look to determine whether there is a need for a strategic change for market segmentation for a medically focused aesthetic company considering that there are recent changes and

Topic of the paper will focus on a criminal case that has been Essay

Topic of the paper will focus on a criminal case that has been adjudicated by the United States Supreme Court and has implicatio - Essay Example There are a number of cases that have been handled by the supreme high court that have in one way or another set precedence over future rulings that may occur on similar matters and one of these is the Gonzalez Vs Raich case which occurred in the year 2005 (Find law). This case dealt with the issue of home grown marijuana in relation to its use for medicinal purposes, and whether an individual who was doing this had the right to do so without any interference from law enforcement authorities. The ruling that was made was based on the Commerce Clause of the U.S Constitution . Congress has the ability to criminalize the use and production of Cannabis that is home grown even when states have allowed its use for medicinal purposes. About the case Angel Raich and Diane Monson were the two defendants of this case which occurred after law enforcement agencies destroyed Diane’s Marijuana plants claiming that they were illegal under federal law. This was despite the fact that Diane res ided in California, a state that had allowed the use of homegrown marijuana for medicinal purposes (Find law). ... her doctor who testified under oath claiming that she needed the marijuana for the excruciating pain that she was going through and her allergic reaction to the other forms of alternative medication that she had tried before. The two defendants sued the government for declaratory as well as injunctive relief in a bid to stop them from interfering in their growing and use of marijuana for medicinal purposes. They argued that the interference of the government under the Controlled Substances Act was unconstitutional in reference to their activities and reasons behind those activities (that is, the growing and use of homegrown marijuana for medicinal purposes) and thus the government should not have a right to run interference. Both Angel and Diane Used marijuana to relieve themselves of pain that their bodies suffered and thus it could not be said that their handling of the drug was for recreational purposes (Find law). The government on the other hand argued that the Controlled Substa nce Act did not recognize nor accept the use of marijuana for medical or recreational purposes and thus the law had a right to put a stop to any form of drug cultivation among individuals despite the circumstances. The acts against Angel and Diana were as a result of the Drug Enforcement Administration (DEA) who had been given instructions to break up the various co operations that dealt with medicinal marijuana within California and seize the assets belonging to those co-operatives (Find law). Though as mentioned earlier, California had made legal the use of marijuana for medicinal purposes, this act was done in the belief that Federal law trumped that of California and thus the law enforcement agencies were within their rights to act on these orders (Find law). The government further

Logistics And Supply Chain Management Definitions Business Essay

Logistics And Supply Chain Management Definitions Business Essay In modern competitive business world, every organization strives for excellence. To achieve and maintain this, the organization needs to put in all necessary measures to remain competitive within the industry it finds itself. One of such measures is logistics excellence. (Durin et al 2011). A major contributing function for organizational excellence has to do with the management of its logistics. However in recent times, logistics excellence is taken for granted and presumed to be the norm, but only to be recognized when there emerges some major problem.  [1]   Since the Criminal Libel Law was taken off the statutes books in 2001, the Ghanaian media landscape is currently touted or hipped as one of the most independent media regimes in the West African sub-region. This has led to the proliferation of print and electronic media to the extent that the media market is currently becoming saturated.  [2]  According to the National Media Commission (NMC, 2006), Ghana has 106 newspapers made up of 11 dailies, 67 weeklies, 23 bi-weeklies and five tri-weeklies. More than 50% of the news papers currently in circulation have come into existence in recent years. Many of them have sprung up in the past five years, providing readers with a wide range of new publications. At national level, among the 11 national dailies, the state-owned Daily Graphic is the oldest and most widely-read newspaper in Ghana, and it is distributed in all 120 districts nationwide. Established in 1950 and 100% government-owned, the Daily Graphic currently has the highest circulation figure.  [3]  The companys leadership role in the print media as indicated above began before the advent of the repeal of the criminal libel law. It is interesting to note that Ghanaians casually refer to any media print at first glance as graphic. This not withstanding demonstrates the strength the company draws from this brand name. However, due to the proliferation of other print media as a result of the repeal of the criminal libel law, fierce competition has started to emerge within this industry. The state owned and private print media market is becoming saturated to the extent that almost all media prints virtually sell at the same price. An example of such are the, Ghanaian Times, The Mirror, The Ghanaian Observer, 90 Minutes, Accra Daily Mail, and the Weekly Spectator which sells at GH 1.50, whilst others like The Daily Guide, The Dispatch, Daily Graphic, The Guide, The Statesman and Business and Financial Times also sell at GH2.00. One way to retain customers and remain competitive and, at the same time increase bottom-line margins has been to cut down prices. Interestingly, price reduction in this instance may not be very possible because market shares are somewhat fixed and would lead to lesser margins instead. A better way for companies to still make profits and remain viable is to embark on an effective and efficient logistics management system (Christopher, 2011). This is because sales revenue increases would be more difficult to achieve than logistics cost reductions. The effective management of logistics activities such as customer service, distribution and reverse logistics would play significant roles alongside other logistics activities in improving an organizations stance in such an environment. Reverse logistics to a considerable extent is not well known and not practiced within the Ghanaian business environment. This is because logistics has been looked at in most instances from only one perspective. It has always been looked at from the point where products are manufactured, packaged, stored in a warehouse, sold, and then shipped to the customer and the process ends. However there are more dimensions to this. In addition to managing outbound goods, logistics managers are also responsible for the flow of returned goods, re-packaging, including customer service and final disposition of returned items.  [4]   Considering the print media for instance, the issue of unsold media prints could be looked at as waste since they cannot be sold the next day. The need to manage waste materials and returned goods is fast growing in all kinds of industries. Currently, companies notably Xerox, Eastman Kodak, Mobil, Home Depot, and Ethan Allen Furniture to name just a few, have recycling programs that meet the needs of their individual industries.  [5]  Although these are foreign companies, they derive numerous advantages and benefits from the relevance of reverse logistics practices. In a way these could be very much applicable to most organizations in Ghana for which GCGL is not an exception. Undoubtedly, most firms are now recognizing reverse logistics as a component of the total logistics management process. Stock (1998) and Hansen Harps( 2002) advocated that innovative firms that develop an expertise in reverse logistics activities and considers them as a set of business process adds value, generate revenue, improve customer satisfaction, achieve significant cost savings and gain competitive edge in their various markets. The GCGL stands the chance of gaining all these benefits as well as competitive advantage over its competitors in the area of cost reduction, enhanced quality, branding of their product and maximizing customers loyalty when reverse logistics practices are effectively adopted. Reverse logistics has the following benefits: Enhance Customer Service. The customers perspective is one key economic element driving organizations to develop reverse logistics strategy. Customers now consider returns policies when making purchasing decisions. If GCGL makes its returns policies more restrictive while its competitors continue to offer liberal returns policies, the firm will have placed itself at a competitive disadvantage. The whole purpose of logistics strategy is to provide customers with the level and quality of service that they require and to do so at less cost to the total supply chain. ( Rogers and Tibben-Lembke 1998) Distinguish itself with Customers. Embarking on an effective reverse logistics strategy will offer GCGL the opportunity to differentiate or distinguish itself with customers. This is because how a company handles returns is often evaluated by customers as an important factor to choose when a future purchase happens. According to Daugherty et al (2002), a well designed reverse logistics system can promote longer-term relationships. Furthermore, customers are more likely to buy from retailers who outperform other retailers on returns handling. Knock Off Competition. GCGL management will stands to benefit from the knowledge of the companys logistical performance which could be used to influence decisions and aid in the formulation of corporate goals and objectives to offset competition. Achieve Green Image. The GCGL by engaging in reverse logistics stands to gain a good environmental image with the customer which could invariably promote better customer relations. Having such an image can be part of a customer relationship strategy, especially due to the increase of environmental consciousness by society as a whole. The overall reverse logistics programme effectiveness will have indirect benefits for the firm, such as better corporate image or improved levels of customer satisfaction to retain customers and as well stand the competition within the industry. (Jayaraman and Luo2007) Need to Control Costs. Frequently, manufacturers treat recovery of products and packaging as an afterthought. A well-managed reverse-logistics program, however, can bring enormous savings in inventory-carrying, transportation, and waste-disposal costs.  [6]   Enjoys Goodwill. The goodwill associated with practicing an effective and efficient distribution and reverse logistics strategy has not been fully discovered by most companies in Ghana. The Goodwill that GCGL could earn from acting in a socially or environmentally responsible manner can produce real value. This can create substantial customer loyalty.(Rogers and Tibben-Lembke 1998) 1.2 Research Problem In Ghana intense competition within the print media industry has to a large extent stabilized the price ceiling of media prints. The situation has been aggravated by political influences as political parties have delved the opportunity of coming up with their own media prints to propagate party agendas. Whilst GCGL media prints specifically the Daily Graphic has been acclaimed a national newspaper, and hence mostly report on broad national issues, many others focus and take sides on political issues that would interest party members. As a result market shares are more or less stable and only sway when a particular media print covers a more topical or sensational issue that cuts across a general national interest. The likelihood of dwindling margins cannot be over emphasized in such circumstance. The more convenient means for GCGL to make profits is to embark on an effective logistic management to cut down logistics costs and to remain competitive in business. On the other hand most organizations have not fully embraced reverse logistics for reasons best known to them regardless of the benefits that could be realized on embarking on effective reverse logistics practices. The issue is that there is little demand for knowledge within the mindsets because it has been presumed that reverse logistics inherently deals with the least favored aspect of organizational activities (Hansen Harps, 2002). This is because most firms do not view reverse logistics as a core competence but as something to be ignored as much as possible (Hansen Harps, 2002). The print media products normally have life cycles ranging from a day to maximum of about a week. What happens to unsold products and those that are no longer of use to the consumer does not seem to derive much concern from the publishers. This situation does not only create loses but also goes to add filth to our environment causing health and other environmental problems in the long run. Conducting a research to unearth the best possible means for GCGL to improve upon its current logistics management trends and practices, to improve profit margins and as well create value for their products that have ended their life cycle is the main focus of this thesis. 1.3 Research Questions In order to identify the extent of logistics management activities that GCGL is currently engaged in and analyze them, the thesis would seek answers for the following questions: How are the logistics activities pursued in the organization? What distribution system is the company employing? How is return flows managed? 1.4 Research Objectives The study has the following objectives: To identify the logistics and supply chain activities the company is engaged in To identify and assess the effectiveness of the distribution system To describe and assess the impact of reverse logistics practices on profitability 1.5 Significance of the Study The study will bring out any shortfalls that are inherent in GCGLs logistics practices and inform management adequately to develop sound logistics plans. Additionally, it will serve as a reference document for the GCGL logistics department to effectively manage their day-to-day logistics activities. The study will also be beneficial to the companys third party logistics providers, as the document will assist them to adopt the appropriate logistics procedures and hence ensure effective communication and integration among them. The thesis will also be beneficial to other print media organizations as well as those in other industries to focus on reverse logistics strategy as a source of gaining competitiveness amongst others. 1.6 Limitation of the Study 1.7 Thesis Organization The study will be organized into five chapters. Chapter one is the introduction and will comprise the background, problem statement, aims and objectives and significance of the study. Chapter two is the literature review and will highlight existing definitions and works by researchers related to the area of study. Chapter three is devoted to the methodology used in this study. The chapter looks at the study area, design of study, data collection approaches, description of the study, sampling and the constraints/problems encountered and chapter four will summarize the major discussions of the study. Chapter five will highlight on the important issues in the summary and make recommendations. CHAPTER TWO LITERATURE REVEIW 2.1 INTRODUCTION Fierce competition in todays marketplace has forced business enterprises and organizations to invest in and focus on supply chain and logistics management to be more competitive and as well, remain in business. Logistics has now been seen as the growth and dynamic functions in the success of many different operations of an organization. Logistics activities such as distribution communication, customer service, inventory management, materials handling, packaging, and traffic and transportation procurement have led to the growth in telecommunication and transportation technologies (Rushton et al 2006). Whilst logistics is often seen as planning orientation and framework that seeks to create a single plan for the flow of products and information through a business, supply chain management builds upon this framework. It seeks to achieve linkage and co-ordination between the processes of other entities within the pipeline, i.e. suppliers and customers, and the organization itself (Martin Christopher 2011). A lot of research works on the concepts of logistics and supply chain management and their impacts on the successes and failures in industries and businesses have been carried out. This paper will therefore review aspects of the available literature and research works that view logistics and supply chain management in their definitive contexts with special emphases on activities that relates to customer service, logistics distribution systems and Reverse Logistics. 2.2 LOGISTICS AND SUPPLY CHAIN MANAGEMENT DEFINITIONS 2.2.1 Logistics Management The term Logistics originated from the military and was used basically to describe the movement of personnel and materials during wars and also in emergencies. It was later adopted by businesses and organizations and became a part of commonly used terminology in professional societies and academic programs, and was defined in various ways to satisfy trends and developments (Rushton 2009). The Council of Logistics Management (CLM), one of the leading professional organizations for logistic uses the term logistics management to describe the process of planning, implementing and controlling the efficient, cost-effective flow and storage of raw materials, in- process inventory, finished goods and related information from point of origin to point of consumption for the purpose of conforming to customer requirements (Lambert et-al, 1999). Alan Ruston et-al (2007) defined Logistics Management by the Council of Supply Chain Management Professionals (CSCMP) as that part of supply chain management that plans, implements, and controls the efficient, effective forward and reverses flow and storage of goods, services and related information between the point of origin and the point of consumption in order to meet customers requirements (CSCMP, 2006). Martin Christopher (2011) stated that logistics is the process of strategically managing the procurement, movement and storage of materials, parts and finished inventory (and the related information flows) through the organization and its marketing channels in such a way that current and future profitability are maximized through the cost-effective fulfillment of orders. Starting from the first definition, although these authors pointed out that the ultimate disposal, recycling and reuse of products should be considered as activities in logistics management, the CLM definition above was silent on them. The definition only took into consideration the forward aspect of logistics focusing on the end product reaching the final consumer according to consumers requirement. The questions here are that; what happens to the product if it does not conform to the customers requirement and also how will the product be managed after the final consumer has exhausted the full use of the product? In other words, CSCMP indicated and emphasized on forward and reverse flow and storage of goods, services and related information between the point of origin and the point of consumption in order to meet customers requirements. This definition to a considerable extent answers the questions which were ignored by the CLM as it considered reverse flows in addition. Martin Christopher stressed on how organizations could maximize current and future profitability through the cost-effective fulfillment of orders. Although the definition did not specifically mention reverse flows, it could be implied that such activities if undertaken could contribute to the organizations profitability. In summary, it could be mentioned with certainty that all the definitions above place some emphasis on logistics activities to typically include inbound and outbound transportation management, fleet management, warehousing, materials handling, order fulfillment, logistics network design, inventory management, supply/demand planning, and management of third party logistics services providers. Additionally the inclusion of sourcing and procurement, production planning and scheduling, packaging and assembly, and customer service were mentioned by Christopher. It is worth mentioning that logistics must be involved in all levels of planning and execution. This has to do with the strategic, operational and tactical levels. Planning at these levels should not be done in isolation else the synergy to be derived from the various functions would not be realized (Lambert et al 2009). Logistics management is therefore an integrating function, which coordinates and optimizes all logistics activities, as well as integrates logistics activities with other functions including marketing, sales manufacturing, finance, and information technology (Alan Mckinnon, 2001). It is essential that positive planning approach is adopted by ensuring that the operation is set up to run properly. The two parts of logistics management has to do with inbound and outbound logistics. One way to envisage the two concepts is about ensuring and managing that the operations are set up to run properly by doing the right thing or preparing for and planning the operation. Thus s upply and material management represent the storage and flows into and through the production process, whiles distribution represent the storage and flow from the final production point through to the customer or end user. Logistics management from this view point is the means whereby the needs of customers are satisfied through, the co-ordination of the materials and information flow that extends from the market place through the firm and its operation beyond that to suppliers. To achieve this, there should be a wide integration within the organization and also a synergy between the marketing and manufacturing within the organization rather than a fragment separate activities (Spekman, KamauffJr et al (1998) Logistics is therefore essentially an integrative concept that seeks to develop a system-wide view point of a firm. It is fundamentally a planning concept that seeks to create a framework through which the needs of the market can be translated into a manufacturing strategy and plan, which in turn links into a strategy and plan for procurement.  [7]   The CSCMP definition laid emphasis of logistics management being part of supply chain management which pre-supposed that other influences on the logistics activities abound to ensure their effective functioning. A working definition for Logistics Management for this thesis would therefore be the (CSCMP 2006), which states that, it is that part of supply chain management that plans, implements, and controls the efficient, effective forward and reverses flow and storage of goods, services and related information between the point of origin and the point of consumption in order to meet customers requirements. 2.2.2 Supply Chain Management Supply chain management has been mentioned in the (CSCMP 2006) definition for Logistics Management. It referred to logistics management as a subset of supply chain management. Meanwhile these two terms have been used interchangeably in most literature. Supply Chain Management has defined supply chain management as the planning and management of all activities involved in sourcing and procurement, conversion, and all logistics management activities. Importantly, it also includes coordination and collaboration with channel partners, which can be suppliers, intermediaries, third party service providers, and customers. In essence, supply chain management integrates supply and demand management within and across companies (CSCMP, 2006). Supply chain here is viewed as a single entity rather than series of fragment element such as procurement, manufacturing and distribution. It goes further to talk about the integration of information systems in the supply chain rather than merely acting in isolation for each of the separate component. It was further indicated that supply chain management is an integrating function with primary responsibility for linking major business functions and business processes within and across companies into a cohesive and high-performing business model Also, it included all of the logistics management activities noted above, as well as manufacturing operations, and indicated that it drives coordination of processes and activities within and across marketing, sales, product design, finance, and information technology (Martin Christopher2011) Christopher (2011) also defined supply chain management as the management of upstream and downstream relationships with suppliers and customers in order to deliver superior customer value at less cost to the supply chain as a whole. From the authors point of view, supply chain is the stream of processes of moving goods from the customers order through the raw materials stage from the supplier, down to the production process, work assembly, and distribution of products to the customer. He argued that supply chain management could be termed as demand chain management to reflect the fact that the chain should be driven by the market, not by suppliers. Also the word chain should be replaced by network since there will normally be multiple suppliers and, indeed, suppliers to suppliers as well as multiple customers and customers customers to be included in the total system. Extending this idea it has been suggested that a supply chain could more accurately be defined as a network of connected and interdependent organizations mutually and co-operatively working together to control, manage and improve the flow of materials and information from suppliers to end users (Christopher 2011). The CSCMPs and Martin Christophers definitions above both made mention of the fact that supply chain encompasses logistics management which is the supply, materials management and distribution but rather goes further to argue that supply chain incorporates suppliers, suppliers to suppliers , as well as multiple customers which seeks to achieve linkage and co-ordination between the processes of other entities in the pipeline and the organization itself through the sharing of information on demand. Chopra and Meindl (2007) defined supply chain as consisting of all parties involved, directly or indirectly, in fulfilling a customer request. They went on further to say supply chain includes not only the manufacturer and suppliers, but also transporters, wholesalers, retailers, and even customers themselves. Here the supply chain is referring to the customers need or what he or she intends to purchase. This implies that all the stakeholders that are involved in contributing their quota to satisfy the customer should work hand in hand to fulfill that purpose. Christopher (2011) finally indicated that all firms have supply chains of varying degrees, depending upon the size of the organization and the type of product manufactured and managing the chain of events in this process is what is known or referred to as supply chain management. He went further to state that effective management must take into account the coordination of all the different pieces of this chain as quickly as possible without losing any of the quality or customer satisfaction, while still keeping costs down. In essence, whilst logistics management deals with integration of functions within an organization, supply chain management takes care of this integration and extends it across firms in the supply chain. Figure.1 is a diagrammatic representation of logistics and supply chain management indicating how logistics is integrated in supply chain management. Raw material Components Packaging items Bought in part Imported materials Production process Work-in- progress Packaging unitization Finished goods Inventory warehouse Depots distribution End user Supply Materials management Distribution Suppliers Logistics customers Supply chain Supply side Upstream Inbound Demand side Down stream Outbound Information Transport Reverse Logistics = Supply +Materials management +Distribution Supply Chain =Suppliers+ supply +Materials management +Distribution+ Customer (Alan Ruston et al 2007: 5) 2.3 LOGISTICS AND SUPPLY CHAIN MANAGEMENT ACTIVITIES The domain of logistics activities is to provide customers with the right goods in the right place at the right time. It ranges from providing the necessary subcomponents for manufacturing to having inventory on the shelf of the retailer to having the correct quantity. The major issue that logistics attempts to resolve is to decide how and when raw-materials, semi-finished, and finished goods should be acquired, moved, and stored.  [8]   Ensuring an efficient, effective forward and reverse flow and storage of goods, services and related information as said by Rushton et al (2010) needs an effective and effecient logistics activities to be able to meet customers needs and wants at the right time, and at the right. Lambert et al (2008) and Langley (2009) both outlined the key activities required to facilitate the flow of a product from point of origin to point of consumption to meet the end user as follows: Customer Service Demand forecasting/ planning Inventory management Materials handling Order Processing Packaging Part and Service Support Warehousing and Storage Procurement/ Sourcing Return goods handling Reverse logistics Transportation Distribution Manufacturing 2.3.1 Customer Service Many attempts have been made to define the term customer service. However, depending on the organizations core business that its provides, customer service will differ. Lucas (1996) defined customer service as the ability of knowledgeable, capable, and enthusiastic employees to deliver products and services to their internal and external customers in a manner that satisfies identified and unidentified needs and ultimately result in positive mouth -to- mouth publicity and return business. Lambert et-al (1999) also used the term customer service to describe the process which takes place between the buyer, seller, and the third party. The process result in a value added to the product or service exchanged. He went on further to say that the value added in the exchange process might be short term as in a single transaction or longer term as in a contractual relationship. He again mentioned the value added is also shared, in that each of the parties to the transaction or contract is better off at that completion of the transaction than it was before the transaction took place. Lucas (1996) distinguished between internal customers and external customers. The internal customers he said comprised peers, co-workers, bosses, and subordinates, whilst eternal customers constitute vendors, suppliers, walk-in-customer, various telephone callers. Even though Lambert et al (2009) did not mention internal customers, he captured external customers in his definition and went on further to talk about value creation within the transaction period to achieve a cost effective way in the chain of activities. They stated that the value added products or services are enhanced when the time and place utility between the buyer and seller are met and as well expanded and considered. Such conditions are generally considered as the seven right of customer service. These are the right of quantity, cost, product, customer, time, place, and condition (Rushton et al, 2007). From the above, meeting the needs of customers should be very important in every organization even though it is very difficult in maintaining them and to achieve this is to make sure products and services are rendered at the right time, at the exact place in the right condition, at the right cost to add value to avoid customer complains. Rushton et al (2007), Lambert et al (1999), Christopher (2011) all emphasized on the element of customer service as, pre-transaction element, transaction element and post-transaction element. Where the pre-transaction element focuses on the companys policies concerning customer service. Transaction relates to element directly linked to physical transaction such as order cycle time, inventory availability, condition of goods, system accuracy, product substitution etc. Lastly those elements that occurred after the delivery has taken place is referred to as the post- transaction element and these include the installation of warranty, repairs and service part, return policy, customer complaints and claims. Customer service therefore plays a crucial role in organizations as far as growth and profitability are concerned. 2.3.2 Demand forecasting/Planning Demand forecast is defined as statistically based initial estimate of future demand. It is well indicated that a dem

The View of Pacifism Essay -- War Peace Pacifism Essays

The View of Pacifism Works Cited Missing The question of whether or not going to war is appropriate is a pragmatic question that causes controversial answers. A great range of opinions exists to answer this question. The idea that war is never appropriate is called pacifism. Although pacifists have several beliefs in common, different varieties and different variations exist. "Pacifism is not a single unitary theory about war and peace but rather a collection of related theories†¦ there are different varieties of pacifism" (Teichman 1). Pacifists portray a general rejection to the violence that takes place during war. Particular religious beliefs urge us to consider violence to be wrong. An example is Buddhism. Buddha even believed that it was always wrong to kill animals. He held this conviction even in the case of attack, when killing an animal might be the only means of survival (Teichman 10). However, hating violence is not the same thing as pacifism. Pacifists are opposed to violence that takes place during a war. The word "pacifism" literally means "anti-war-ism" (Teichman 4). Civilians completely uninvolved in a war effort are at a high risk of being killed or injured during a war simply by being in the wrong place at the wrong time. An example of this fact was the bombing that took place in Japan during World War II. Thousands were killed and injured in this incident. In her article, "Damages Caused by Atomic Bombs," Jane Mothra describes the devastating effects on the Japanese citizens during the bombing that took place in World War II. The United States dropped an atomic bomb on Hiroshima, Japan, in 1945. The population dropped drastically, with approximately 140,000 deaths due to the bomb (Mothra, par. 6). N... ...means to achieve this. The books of Isaiah claims in chapter forty-two, verse one, "that his Spirit will restore justice to our nations." This is another passage of Scripture that shows that God desires justice, and if that can only happen through war, then war becomes absolutely necessary to maintain peace in the long run. Issues of war do not have any easy answers. War is obviously an extremely controversial topic, even among members of the same religious group. The most important factor in determining your own personal feelings toward the issue of war is education. Education is the most important factor that can help determine your own personal feeling towards the issue of war. When we are educated, we will have the power to examine, analyze, and critique our views. However, it is possible to be open-minded enough to investigate the other side with open eyes. The View of Pacifism Essay -- War Peace Pacifism Essays The View of Pacifism Works Cited Missing The question of whether or not going to war is appropriate is a pragmatic question that causes controversial answers. A great range of opinions exists to answer this question. The idea that war is never appropriate is called pacifism. Although pacifists have several beliefs in common, different varieties and different variations exist. "Pacifism is not a single unitary theory about war and peace but rather a collection of related theories†¦ there are different varieties of pacifism" (Teichman 1). Pacifists portray a general rejection to the violence that takes place during war. Particular religious beliefs urge us to consider violence to be wrong. An example is Buddhism. Buddha even believed that it was always wrong to kill animals. He held this conviction even in the case of attack, when killing an animal might be the only means of survival (Teichman 10). However, hating violence is not the same thing as pacifism. Pacifists are opposed to violence that takes place during a war. The word "pacifism" literally means "anti-war-ism" (Teichman 4). Civilians completely uninvolved in a war effort are at a high risk of being killed or injured during a war simply by being in the wrong place at the wrong time. An example of this fact was the bombing that took place in Japan during World War II. Thousands were killed and injured in this incident. In her article, "Damages Caused by Atomic Bombs," Jane Mothra describes the devastating effects on the Japanese citizens during the bombing that took place in World War II. The United States dropped an atomic bomb on Hiroshima, Japan, in 1945. The population dropped drastically, with approximately 140,000 deaths due to the bomb (Mothra, par. 6). N... ...means to achieve this. The books of Isaiah claims in chapter forty-two, verse one, "that his Spirit will restore justice to our nations." This is another passage of Scripture that shows that God desires justice, and if that can only happen through war, then war becomes absolutely necessary to maintain peace in the long run. Issues of war do not have any easy answers. War is obviously an extremely controversial topic, even among members of the same religious group. The most important factor in determining your own personal feelings toward the issue of war is education. Education is the most important factor that can help determine your own personal feeling towards the issue of war. When we are educated, we will have the power to examine, analyze, and critique our views. However, it is possible to be open-minded enough to investigate the other side with open eyes.

Activity Based Costing †Glaser Health Products Case Essay

Introduction Glaser Health Products manufactures medical items for the health care industry. Production involves machining, assembly and painting. Finished units are then packed and shipped. The financial controller is interested to introduce an activity-based costing (ABC) system to allocate (or distribute) indirect costs to products. Indirect costs, as distinct from direct costs, cannot be unambiguously linked to specific products. The controller would like to calculate product costs based on ABC for planning and control, not inventory valuation. Under an ABC system, the allocation of costs to products is achieved through at least four analytical steps. Firstly, costs are grouped into activity levels. Secondly, cost drivers are selected for each activity level to link activities with costs. Thirdly, for each activity level, a cost function is defined to arithmetically describe the relationship between cost drivers and costs. Finally, a unit allocated cost is calculated for each product (Schneider, 2012). This paper outlines a process for introducing an ABC system at Glaser. The paper is divided into six sections. The first section groups cost categories identified at Glaser by division. The second section groups cost categories by division and activity level. The third section identifies specific cost drivers for each activity level. The fourth section explains preliminary stage allocation. The fifth section explains primary stage allocation. The final section summarizes the main conclusions. Cost Categories by Division Glaser is organized into three functional divisions – Operations, Sales, and Administration. Operations is the only cost or activity center. Glaser recognizes 22 cost categories. These cost categories are grouped by division in Table 1, shown in the appendix. Cost Categories by Division by Activity Level The second step in an ABC system involves grouping costs based on the level of activity at which they are generated. An activity involves the movement or handling of any part, component, or finished product within the relevant organizational unit. The rationale for this grouping is that costs at each activity level are determined by different cost drivers. Four levels of activity are commonly recognized – unit, batch, product and facility level.  Unit-level activities are the most granular level of activity. They are performed each time a sub-unit is produced. Unit-level activities are on-going and reflect basic production tasks. Direct labor or direct materials are examples. Costs of these activities mainly vary according to the number of units produced. Batch-level activities are relevant to batch (rather than continuous) production processes. They are performed each time a batch of product sub-units is produced. Typical examples of these costs relate to machine setups, order processing, and materials han ¬dling. Costs of these activities vary mainly according to the number of batches produced, not the number of units in each the batch. Product-level activities support production of each product. The costs of these activities vary mainly according to the number of separate product models. Examples include maintaining bills of materials, processing engineering changes, and product testing routines. Facility-level activities are common to a variety of different products and are the most difficult to link to individual product-specific activities. These activities sustain the production process at an overall production plant or facil ¬ity. Examples include plant supervision, rental expense and other building occupancy costs. Some firms, including Glaser, choose not to allocate facility-level costs to product costs. Based on these activity level distinctions, the 22 Glaser cost categories may be grouped by division and activity level as shown in Table 2. By way of digression, it is worth mentioning that as a broad generalization, unit-level activities tend to generate mainly variable costs while and facility-level activities tend to generate mainly fixed costs, although there can be exceptions. Activities in the other two activity levels tend to generate a mixture of variable and fixed (Hansen & Mowen, 2006). Cost Drivers by Activity Level by Division Cost drivers can be identified for each activity or cost category based on observation, discussions with management, simulations and statistical studies. The key is to determine the behavior of indirect costs with respect to activity or resource usage in each activity center (Leslie, 2009). These efforts have identified the eight cost drivers shown in Table 3. Direct  labor assembly costs are, by their nature, directly traceable to individual products. Therefore the relevant cost driver for this cost is the number of Direct Assembly Labor Hours. The other 21 cost categories are indirect costs. At the unit activity level, electricity assembly costs are likely to vary with Direct Labor Hours, Assembly. Similarly, the three machining costs grouped at the unit-activity level are likely to vary with by the number of Direct Labor Hours, Machining. Secondly, at the batch activity level, paint cost is likely to vary mainly with the Number of Batches Processed. Painting activity is the only batch activity at Glaser. Thirdly, at the product activity level, the two Operations costs are likely to vary mainly with the Number of Units Produced and the three Sales costs are also likely to vary mainly with the Number of Units Produced. Finally, at the facility-level, the five Operations costs are likely to vary mainly with the Number of Units Produced, the Square Feet of Building Space Used, Payroll Costs, the Number of Employees, and the Change in Number of Employees. The three Sales costs are also likely to vary mainly with the Number of Employees. The three Administration costs are likely to vary mainly with the Number of Employees, the Change in Number of Employees and the number of Square Feet of Space Used. In summary, eight separate cost drivers may be used by Glaser to link activities with indirect costs and finally allocate those costs to individual products. These cost drivers are summarized by activity level by division in Table 3. Preliminary Stage Allocation Direct costs can be linked immediately to a product without the need for a cost driver. This is not true for indirect costs. An indirect cost requires a cost driver to link that cost with an activity and finally a product (Kimmel, et. al., 2010, Chapter 5). The first step in allocating indirect costs to products is to complete a preliminary stage allocation. This involves allocating the support center costs to the activity centers. In the case of Glaser, there is only one activity center, Operations. The Glaser controller has decided that the ABC system implemented at Glaser should allocate all indirect cost categories to products except for the three Sales and three Administration categories classified as facility-level costs. The only non-activity center costs that need to be assigned are the three product-level Sales division costs. This allocation may best be demonstrated  with an example as summarized by Table 4 provided in the appendix. The table assumes Glaser produces two products, A and B, with 30,000 units of each product produced during the period. It also assumes that product-level Sales division costs total $300,000. Allocation of these non-activity center costs result in unit costs of $5 for Product A and $5 for Product B. These unit costs are identical at $5 because the number of units produced is equal at 30,000 units for Product A and 30,000 units for Product B. These non-activity center unit costs need to be added to unit costs derived from the primary stage allocation. Primary Stage Allocation In the primary stage allocation, activity center (that is, Operations division) costs are assigned to each of the two products. In the example summarized by Table 5, the 13 costs assigned to Operations totaled $2,041,000. Allocation of these costs based on the various cost drivers results in unit costs of $40.60 for Product A and $27.43 for Product B. Once the $5 non-activity center unit cost is added to each product, the total allocated unit cost is $45.60 and $32.43 for Product A and B respectively. Conclusions Accounting provides information about the financial health of a firm. That information is used by a variety of stakeholders and other interested parties including managers, investors, investment analysts, employees, suppliers, customers, financial journalists, and regulators. At the broadest level, the information is used to improve resource allocation. ABC is a good example of accounting data being used to raise resource efficiency. ABC allows management to methodically identify activities and resources used to produce a product. The system distributes indirect costs to individual products and in that way improves product costing and pricing which ultimately affects buying decisions by consumers and investment decisions by management and investors (Edmonds & McNair, 2012). Finally, the Glaser controller decided that the ABC system at Glaser will not allocate all indirect cost categories to products. The three Sales and three Administration division cost categories classified as facility-level costs are excluded from the allocation process. To that extent, costs are not fully distribute or allocated to products. The excluded sales and Administration costs must be recognized at some stage during the product price setting process otherwise those costs will not be recovered by the resultant product prices. References Edmonds, T.; Olds, P. & McNair, F. (2012). Fundamental financial accounting concepts. Kindle Edition. Hansen, D. R. & Mowen, M. M. (2006). Cost management accounting and control. Ohio: Thomas South-Western. Kimmel, P.D., Weygandt, J.J. & Kelso, D.E. (2010). Financial accounting: Tools for business decision-making (5th ed.). John Wiley Sons: Hoboken, NJ. Leslie, C. (ed.)(2009). Management accounting: information for creating and managing value. McGraw-Hill Australia. Schneider, A. (2012). Managerial accounting: Decision making for the service and manufacturing sectors. San Diego, CA: Bridgepoint Education.

Elements of Psychology and Sociology in The Lord of the Flies

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