My Teaching Philosophy Statement Essay - 1053 Words

My Teaching Philosophy Statement Education is defined as the lifelong process of acquiring knowledge, skills, and values through either formal means, such as schooling, or informal means, such as firsthand experiences or vicarious experiences gained through reading books or discussions. Every person that is or wants to be a teacher has his or her own educational philosophy. We all have our own views, methods, and curriculum that we were taught when growing up. A lot of people may have the same teachers in school, but all of them learn different things from that teacher. As of right now, wanting to be a teacher, I do not have a set philosophy. I do know that I want to teach physical education. Physical†¦show more content†¦I think that what is wrong with public schools today is that the teachers and principals discipline children the wrong way. If the teachers and principals would give spankings or put students in time-out, in-school suspension, or after school detention then I think that students would behave better. For example, if there is a child in the first grade and they push another student then the child should be put in time-out and not allowed to have recess. Children at this young of age will not like missing out on the fun stuff so they will probably think the next time before pushing or doing something else to another student. They will remember what happened the first time they did something wrong and probably would not do it again. In today’s society it is nearly impossible to survive without an education. It is important that we have the right kind of teachers to accomplish certain goals. A good teacher is one who listens to their students and tries to answer any questions they might have about anything. I think that a good teacher should also be able to listen to others opinions and not argue with them but try to understand their point of view on the subject. Teachers have to earn respect, I think, it cannot be demanded by them just because they want it. Another thing is that teachers should show love. They should not only show it towards the students but towards their work as well. TeachersShow MoreRelatedMy Original Teaching Philosophy Statement946 Words   |  4 PagesI honestly would not make any changes to my original teaching philosophy statement because I believe that after reading through the entire phycology book, the things I read only supported the things I stated in my philosophy statement. When writing my philosophy statement I had not taken any previous education classes to aid my original teaching philosophy but I have been working with kids my entire life and so I have seen first hand what things work with children and what does not. This does notRead More My Teaching Philosophy Statement Essay959 Words   |  4 Pages My Teaching Philosophy Statement There are many teachers, with many different teaching styles. There are teachers who are strict and do not allow for any disruptions in the classroom. Then we have teachers who do not even really care what is going on in the classroom. The way that these teachers, and so many more, teach is a result of their personal philosophies on education. Before you can decide how you want to run your classroom, you need to remember that not all students learnRead MoreMy Personal Statement On Teaching Philosophy881 Words   |  4 PagesTeaching Philosophy Why I Am Here†¦ I am here to help my students become their best self. I am here to help my students in their education and to help them become better people and citizens. As a teacher, my goal is to help my students succeed in any way I can. I became a teacher because teaching gives me a chance to help kids grow and develop a love for learning, instead of a loathing for school. I want to be a teacher because I want to make a difference. I will make a positive impact on my student’sRead MoreMy Philosophy Statement For Teaching Young Minds Essay784 Words   |  4 PagesMy Philosophy Statement: I believe that each child is a unique individual who needs a safe, creative, organized, fun and caring atmosphere. The purpose of this type of environment is to help my students grow emotionally, intellectually, and socially. Teaching young minds is a job that can’t be taken slightly. I am aware that teaching young minds will require long hours of planning and a lot of patience but I also know that those same children will bring a lot of joy into my life and in my eyes andRead MoreStatement of Teaching Philosophy, and My Experience Teaching Chemistry in India1063 Words   |  5 PagesStatement of Teaching Philosophy â€Å"A teacher can never truly teach unless he is still learning himself. A lamp can never light another lamp unless it continues to burn its own flame. The teacher who has come to the end of his subject, who has no living traffic with his knowledge but merely repeats his lesson to his students, can only load their minds, he cannot quicken them.† †¦ Rabindranath Tagore (Nobel prize in literature in 1913) This is my favorite quotation because it express what, I thinkRead MoreEssay about My Teaching Philosophy Statement908 Words   |  4 PagesMy Teaching Philosophy Teaching is a very honorable profession which reflects the positive characteristics of those who educate. It is a difficult job that requires knowledge, dedication, integrity and patience. I want to become a teacher (particularly elementary school) because I want to make a difference in society and I love to work with children. I believe that by using things such as atmosphere and innovative teaching methods, an instructor can be informative and still have fun.Read MoreStatement Of Teaching Philosophy : My Lifelong Passion For Maths Essay1384 Words   |  6 PagesStatement of Teaching Philosophy My lifelong passion for Maths and my desire to share it with others have enhanced my admiration of the subject and reinforced my aspiration to become a teacher. During my 12 years of teaching experience, I was trying to best exemplify the three important points: (i) love of teaching, (ii) love of mathematics, and (iii) concern for the student. Overall, I am committed to an applied/interdisciplinary approach to scholarship and teaching mathematics, and I try to structureRead MoreHigher Education Faculty Teaching Philosophy845 Words   |  4 PagesHigher Education Faculty Teaching Philosophy Introduction Many higher institutions have a statement of philosophies of their own derived from their pioneer or parent institutions or organizations (Higgins Leonora, 2009). The Catholic University of America School of Nursing has its pioneer group that is the Catholic Church. Therefore, every value, virtue, norm, composition and beliefs are all originated from the Catholic Church and are thus modified to fit its environmentRead MoreEssay about Personal Educational Philosophy1069 Words   |  5 PagesAbstract This paper is my personal educational philosophy statement. It represents my ideas and values about teaching and learning; it reveals my personal teaching beliefs and their relation to the five major established educational philosophies; it shows my role and responsibilities in educational process. I place great significance on personal style of instruction and its influence on curriculum implementation. The paper also highlights my career aspiration and orientation. Read MoreMy Personal Philosophy Of Education1476 Words   |  6 PagesPersonal Philosophy of Education Submitted by: Wessam Elamawy . Personal Philosophy of Education Introduction: From the very beginning of my life I recognized the importance of higher education. I am 34 years old. I am Egyptian. I was born in a highly educated family . My father earned a Ph.D. in chemistry. My uncle earned a Ph.D. in Engineering . My aunt is a doctor. My grandparents were highly educated and they were great leaders in the educational field. This shaped my personality

Education Career And Board Essay - 867 Words

ï€ ­ Education, Career, Board Affiliations Nicole Weinstein is a consultant/teacher, currently working as an â€Å"Application Coach,† assisting students with the written parts of their college, independent school and graduate school application essays. She’s been part of the faculty or adjunct faculty of St. Josephs College, Hunter College High School and Brooklyn Technical High School. Nikki started her career at CBS News as a writer and has contributed written pieces and commentary to NPR, on everything from mock rockers to real rockers, travel to urban bird watching. After graduating from Kenyon College, she moved to New York City, and was a writer and editor for Timeout magazine. In 2001, she quit her job at Timeout to begin freelance†¦show more content†¦(NOTE-although it appears that Nikki was active with KCA in the mid 2000’s, it’s not known if she continues to be active with the group today. There is no available information about her supporting KCA, or serving on its board of directors. Nikki is married to Samuel â€Å"Sam† Simmons, a television writer and producer who’s held positions at MTV, the Al Roker Entertainment, Spike TV and Viacom (TV Land, Nick at Nite and Nickelodeon). Sam is currently Director of Program Development at MSG Networks, which owns and operates two regional sports and entertainment networks – MSG Network (MSGN) and MSG+. In April 2017, MSG Network executive chair, James Dolan, announced that the company was looking to† sell itself,† possibly to Verizon or ATT, which are both looking to increase their content. No further information about the sale is available. (Note although MSGN is a public company Sam Simmons is not an SEC Insider, required to disclose his shares. However, as an employee of the company, he may own at least some shares of its stock which as of 7/6/2017 is trading at $22.3165 a share, and is expected to increase if the MSGN sale goes through). - Philanthropy o Nikki is President and Director of the Aline and Leo Jacobsohn Foundation. The foundation’s other five directors are all extended Jacobsohn family and include David A Jacobsohn, Tania Jacobsohn Koolik, a clinical psychologist living in Delray Beach, Ilan NShow MoreRelatedShould Everyone Undertake University887 Words   |  4 PagesASSIGNMENT: REFERENCED ESSAY TITTLE: EDUCATION TOPIC 1: SHOULD EVERYONE BE REQUIRED TO UNDERTAKE A UNIVERSITY EDUCAtion DATE: 6 JANUARY 2013 In modern life, many students choose to enter university or college after they have graduated high school because higher education is a good environment to prepare for their future. However, some others think that it is only one of causes to increase the rate of unemployment, while they just need to follow vocational training or start working to improveRead MoreDescribe Your Leadership Role Is Your Goals? How Has It Made You A Better Leader?879 Words   |  4 PagesEssay 1: Describe your leadership role(s). What did you accomplish? How has this experience influenced your goals? How has it made you a better leader? I have always been interested in leadership as a means of improving the community. In high school, I was an officer of several student organizations and used my position to encourage my peers to try new things. I led the charge to provide scholarships for teens in rural China, who would not have had the opportunity to attend high school due to financialRead MoreThe Federal Reserve Board Of Governors854 Words   |  4 Pagesthe sixty nine year old that is the current chairwoman of the Federal Reserve Board of Governors. Since the Federal Reserve is the central bank of the United States its responsibilities do include regulating other banks and financial institutions as well as dictating the monetary policy. In order to get into the Federal Reserve Board of Governors, one has to have a background in Economics. From her undergraduate education, she showed an interest for Economics, in 1967 she received her Bachelor of ArtsRead MoreThe Strange Career Of Jim Crow Essay1173 Words   |  5 Pagesabout the American South and race relations. He was born in 1908 in eastern, rural Arkansas. When he first enrolled into higher education he went to  Henderson-Brown College. However, he transferred to  Emory University and graduated. After Woodward graduated, he was an English professor at Georgia Institute of Technology (Georgia Teach). In 1931, he continued his education with graduate school at Columbiana University. There he received a Master of Arts. In 1947, he received his Doctor of PhilosophyRead MoreAmerican South And Race Relations Essay1186 Words   |  5 PagesSouth and race relations in the United States. He was born in 1908 in eastern, rural Arkansas. When he first enrolled into higher education he went to  Henderson-Brown College. However, he transferred to  Emory University and graduated. After Woodward graduated, he became an English professor at Georgia Institute of Technology (Georgia Teach). In 1931, he continued his education with graduate schoo l at Columbiana University. There he received a Master of Arts. In 1947, he received his Doctor of PhilosophyRead MoreThe Past, Present, And Future Of Education1184 Words   |  5 Pages The Past, Present, and Future of Education Essay Education is a foundation for a career and a lifestyle. It is the field of study that deals mainly with methods of teaching and learning in schools. It is defined as the process of gaining knowledge. Education is necessary because it provides the information we need rest of our lives. You need well-rounded education to be successful. Success is an individual definition and determines what education you need. Success is the accomplishment of an aimRead MoreDual Credit Enrollment Is Increasing Rapidly Every Year848 Words   |  4 Pagesenrollment is increasing rapidly every year. Almost every high school offers a dual credit course of some sort. In the essay Dual Credit in the Community College by Dr. David Lydic. A problem Dr. Lydic has with dual credit classes is whether the students, which are getting the credit for high school and the college hours, are meeting the college level content and getting the education that they need for their degree. With this, there is the problem in r egards to whether if the instructors or teachersRead MoreEducation System Between The Us And My Country Nepal Essay1225 Words   |  5 PagesEnglish101 October 31, 2016 Comparison essay Education System between the US and my country Nepal The education system is an organized, purposeful structure consists of laws, policies, and regulations to regulate the education in schools and colleges in a systematic way. The education system plays a vital role in the development of the student life career and which simultaneously affects the development of the country. Every country has their own education system depending on the government. In theRead MoreThe Past, Present, And Future Of Education1072 Words   |  5 PagesAdkins Pd.3 The Past, Present, and Future of Education Essay Education is a foundation for a career and a lifestyle. It is the field of study that deals mainly with methods of teaching and learning in schools. It is defined as the process of gaining knowledge. Education is necessary because it provides the information we need rest of our lives. You need well-rounded education to be successful. Success is an individual definition and determines what education you need. Success is the accomplishment ofRead MoreThe Rules and Principles of Corporate Governance Essay913 Words   |  4 Pagessignificant ones among various issues that necessitate a good corporate governance practice; as such in the rest of the essay focuses on providing solutions for these issues. There are many different solutions (or elements as referred to in the topic) for the above mentioned issues of which, in the eye of the writer, the most important ones are: (a) family governance, (b) board of directors and (c) going public. (a) Family governance: To avoid such a disaster, IFC Family Business Governance Handbook

The Lincoln Electric Company Essay Sample free essay sample

The Lincoln Electric Company upholds the slogan of bring forthing the best quality merchandises at the lowest cost. It is the world’s largest fabricating company that chiefly makes welding merchandises. It has besides become one of the world’s taking makers in discharge welding equipment since World War II. Lincoln Electric’s organisational civilization and doctrine is still strong and consistent and continues to prevail. Its strong civilization and company doctrine has driven the company to stay successful over the old ages and the ground why it’s still successful today. The company’s attack to actuate its employees is both simple and firm. It has built a clime that fosters single growing and continual betterment and productiveness and has implemented a really cagey inducement system. First. the company creates better quality merchandises and increasingly continues to do better quality merchandises than its rivals at such low costs chiefly because of its employees. We will write a custom essay sample on The Lincoln Electric Company Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Lincoln Electric nurtured the thought of single growing. The foundation of the company is based on employee development. To drive its employees to seek growing in their abilities and to actuate them to be more productive. they championed the thought competition. The company believed that competition makes a adult male work harder. It eliminates lazy and unqualified workers and pushes people to execute at their ultimate best. Competition develops advancement and finding. It takes the concealed endowments and skills out of employees and makes them known. Without it. life would be black and the strong work moral principle of an employee will vanish. Competition was fostered so to a great extent into company civilization that it has driven employees to turn. Employees want to execute better. They want to be more efficient. How did competition thrust employee growing? Well the company’s competition was based on employee evaluations. The higher the evaluations of an employee. the employee is entitled to a larger part of the pool of net incomes. For illustration. workers are allowed 10 infinitesimal interruptions. but most do non even take them. Employees continue working to accomplish acquiring those higher evaluations and more money. The company has ingrained the doctrine of â€Å"You get out of it what you put in. † Most workers work by this doctrine and they deem it to be just. Harmonizing to the instance. a peculiar worker commented. â€Å"The money I get is because I earn it. I don’t want anything give to me. † This remark by this employee shows merely how much company civilization influences employees’ work ethic. Lincoln Electric was able to take their doctrine of employee development and competition and do its employees value this doctrine. Lincoln Electric systematically challenges its employees. and employees love that. They love being challenged. working difficult. and viing against one another. It is this civilization and doctrine of employee development and competition that motivates it’s employees to be more efficient and productive. Therefore. Lincoln Electric’s merchandises are the best because its employees are endeavoring to make merchandises that are the best. Another strategy Lincoln Electric uses to actuate it’s employees is utilizing an inducement system. Lincoln Electric’s incentive consist of three parts: rewards based entirely on piecework end product. a year-end fillip. and guaranteed employment for all workers. Wagess are based on the figure of merchandises an employee green goodss and the sum for each merchandise is set unless the monetary value is changed by direction. Every employee normally gets a year-end fillip for all the difficult work he or she has contributed to the company. Last. employees are guaranteed a occupation for many old ages. This inducement may look mediocre and does non look like it differentiates itself from other incentive systems that finally do neglect. However. Lincoln Electric’s system is managed otherwise that most incentive systems which deters its inducement system from neglecting. For illustration. the company allows its employees to voice out their jobs about the mistakes of th e inducement system. If the employee felt that his or her evaluation or the monetary value for the piecework was unjust. employees were allowed to talk up to direction about it. In add-on. Lincoln Electric micromanages this inducement system. The company is persevering in guaranting that the system is non cheated. Careful attending to the system and interceding any employee ailments is what makes the incentive work. Overall. Lincoln’s attack to the organisation is one in which company civilization and doctrine is the anchor of the company. Lincoln Electric valued so much it’s civilization of competition and self-growth that its employees valued it excessively. Lincoln’s inducement system and the company civilization that fostered employee development is what motivated employees to work hard and to make the best quality merchandises that rivals could non fit Lincoln’s attack to the organisation by making such a strong sense of self-empowerment and growing and an inducement system that motivated employees to be productive is what I think has continued to do the company successful over the last 25 old ages. However. I do believe other of import factors have contributed to the success of the company. I believe the company’s effectivity in communicating has made the company successful. Employees are unfastened to voice out concerns and direction listens and Acts of the Apostless on them. If direction does non move. it provides a ground for making so. I believe Lincoln’s effectual usage of communicating is besides why its inducement system is so successful. Employees are able to pass on to their higher-ups for any unjust intervention and direction is able to repair it. By holding this unfastened line of communicating between direction and its employees. the company forms a stronger squad and a greater apprehension and reg ard for one another. With this regard. employees are happy and more likely to love their occupation which translates to employees committedness to making such quality merchandises. Lincoln’s manner of actuating its employees I think is replicable to other companies and state of affairss. However. other companies must be strongly committed and relentless. Lincoln Electric was committed to its values of self-improvement and growing from the beginning and has neer wavered on this value. Therefore. employees are besides committed and values the company civilization. As for the inducement system. other companies must besides be argus-eyed in supervising the system and open to and understanding about employee ailments merely as Lincoln Electric was. Bing committed to its values and diligent over its inducement system is what makes the company’s system work so good. I think it is possible for others to follow in their chase merely if they will be as committed and diligent over the inducement system as Lincoln Electric was.

Hotel and Hospitality Management Event Success Factors

Question: Describe about the Hotel and Hospitality Management for Event Success Factors. Answer: Event Success Factors and their Importance Even Success factors refer to the acts performed by one or a group of individuals to ensure that the intended goal or aim is achieved (Hallmann, Breuer, and Khnreich, p.228). Some of these factors are as discussed below as well as how they contribute to successful mega events and their significance. Capital Management It consists of funds budgeted for the operation of the mega event. The events need enough money to facilitate purchase or hire of equipment, telecommunication, security, overcoming weather disturbances like unexpected rain and providing water and sanitation to the participants of the mega event (Mills and Rosentraub, p.242).An event such as FIFA, World Cup or Olympics consumes a lot of funds which have to be properly budgeted. It is important to have a budget committee to assess the funds which will be spent on the mega event. Capital management is essential for it is a management tool; it forms the basis for financial accountability and transparency. Finally, it prevents unwanted debts. Due to inadequate financial management, the Montreal Olympics in 1976 caused a massive debt which took approximately 30 years to pay off (Clment, p.12). Drafting plans and legacy Planning is the process of collecting, thinking and organizing a set of ideas and activities required for obtaining goals and objectives (Masterman, p.21).Mega events need mostly rely on medium and long-term plans. Since most of such events last for a longer period, planning for the accommodation of the participants is necessary. High-performance platforms, mechanical machines, and entertainment temples show an attractive venue design which implicates proper event planning. (Gibson et al., p.118) explains that not only should the plans be for the events, but they should also consider long-term benefits of such activities to the public, social and economic legacies in future. The South Africa 2010 world cup left legacy assets such as improved infrastructure. Similarly, the 1996 Olympic Games held in Atlanta, the dormitories which were built to accommodate the athletes are currently used by Georgia Institute of Technology students. Selection of an appropriate venue When setting up a mega event, a suitable location must be identified to host the show. Since the attendees will be from different countries, the site selected should be close to airports and hotels where they will be accommodated as the event runs. It is recommended for mega-events to be held in the central cities such as Athens, Sydney, and Rio which are accessible, have a good flow of traffic as well as parking facilities. In such a venue, the attendees will be comfortable and will reside well until the event is over. Independent executive agencies (Mller, M. p.10) explains that mega event usually monopolizes public attention, creates a mega-event syndrome and can, therefore, become agents of change. The public concentrates on them so much which gives them the power to act as independent agents of change in the region that they are hosted. They are transformative ventures and re-write urban and regional development plans. The Delhi Commonwealth Games 2010 in India assisted the in building and construction in Delhi, India, a project which was not yet completed. Once such an event is hosted again, people will attend making it successful due to the agency work previously was done. Publicity For a successful mega event, the date of commencement must reach as many people as possible. Media such as television channels, Radio stations, emails and the internet provide effective communication to the public. The act helps attendees to arrange for travel to the show. Moreover, the participants in such shows prepare accordingly. The information helps entertainers and athletes to plan their time for practice before proceeding to the event at the announced day. Visitors experience (Mills and Rosentraub p.241) Narrates that visitors see two types of infrastructure: visible and invisible. Invisibly refers to that infrastructure which is at the events scene such as a well-made stadium. On the other hand, the latter relates to the external environment from the games scene. The visitors evaluate the arrival and how they were orientated, they value transport, roads, cleanliness, and hygiene. It is, therefore, significant for mega event owners to ensure visitors are satisfied, comfortable and contended to make them attend similar events in future. Political and legal visions When setting up a mega event, the planners view the political vision of the country that they want to use. These images are reflecting the decisions of the government from Countrywide to local levels. The event, therefore, facilitates implementation of such plans which had not yet taken place. The FIFA world Cup in Brazil, 2014 was purposely to upgrade its airports, harbors, highways and the urban energy. How healthcare facilities can be a factor in running a successful event Provision of sports medicine: Clinics and hospitals close to the mega events, for instance, FIFA world cup, treat the players who have got movement-related injuries like acute and chronic. The specialists respond quickly to the players to get back their body flexibility, strength, and mobility. Their work is to diagnose the injury, elevate the injured area apply compression dressing and bandages (Dvorak et al., p.1200). If the injury is much serious, the players are restricted from playing for a period to prevent further damage. Minor injuries are treated, and the individuals can return to the field. Visitors health: during competitive events such as Olympics, the sports provoke strong emotions and anxiety to the spectators and health problems may occur. Some individuals attending the events may have long-term diseases such as asthma and allergy. Falling into a coma by drug users is a common observation among the spectators. Healthcare facilities respond to emergencies and offer quick medication to the visitors who fall ill at the scene of the mega-event. (Wheeleret al. p.509). For example, a spectator is reported to have been taken to hospital after falling ill in a North-East football match in 2015 (Guilianotti, p.29) Confidence and assurance: People attending mega events consider heath facilities available in case they fall sick. For a successful event to take place, it has to hire trained medical specialists for handling emergencies and interacting with the people who fall ill. This helps to create confidence and assurance to the visitors to attend the event. Medical charges should be small enough for each to afford. Pros and cons for the local community, when a massive infrastructure investment is made for a global event Pros Improvement of public goods: world events improve the assets used by the community such as critical roads, water and shipping infrastructure. The South Africa World Cup in 2010 led to better street lighting as well as improved traffic management systems (Kaplanidou et al. p.637). Recycling: Assets used by the global events can be dismantled and used for other purposes once the event is over. For example, the seats used in the basketball arena London Olympics in 2012 were dismantled and recycled (McCormick and Birchall p. 2251). This helps in minimizing cost of production incurred by the community. Innovations for environmental concerns: the event planners ensure that there is a weak effect of the event on the environment. Most global events install renewable energy like the solar systems to avoid pollution. Moreover, they use biodegradable forms of PVC to ensure that health risks for the society are minimized. State-of the-art-technology: Mega events constructs decent buildings, fields, and modularized stadiums which improve the technological standards of the region. (Marin-Aguilar, and Vila-Lopez p.632) says facilities built in sports events will be available until future enriching the outlook and quality of life in cities which attracts immigrants and entrepreneurs. Cons Affecting regular life routine: the normal life, work, and methods are affected by the mega events. People start concentrating more on the event rather than their daily activities. Exposure and loss of privacy: Global events make the lifestyles, culture and other activities are realized to the whole world which may affect the consumers preferences towards that country. Displacement from areas of residence-: The government might temporarily displace citizens from their residing areas so as to host the event (Silvestre, and Oliveira p.207). The policy causes dissatisfaction and distortion of the peoples lives. High taxes: since the government of host country spends heavily on the global events, it levies high taxes to the citizens so as to compensate for the expenses. References Clment, D., 2015. The Transformation of Security Planning for the Olympics: The 1976 Montreal Games. Terrorism and Political Violence, pp.1-25. Dvorak, J., Kramer, E.B., Schmied, C.M., Drezner, J.A., Zideman, D., Patricios, J., Correia, L., Pedrinelli, A. and Mandelbaum, B., 2013. The FIFA medical emergency bag and FIFA 11 steps to prevent sudden cardiac death: setting a global standard and promoting consistent football field emergency care. British journal of sports medicine, 47(18), pp.1199-1202. Gibson, H.J., Walker, M., Thapa, B., Kaplanidou, K., Geldenhuys, S. and Coetzee, W., 2014. Psychic income and social capital among host nation residents: A prepost analysis of the 2010 FIFA World Cup in South Africa. Tourism Management, 44, pp.113-122. Guilianotti, R. ed., 2013. Football, violence and social identity. Routledge. Hallmann, K., Breuer, C. and Khnreich, B., 2013. Happiness, pride and elite sporting success: What population segments gain most from national athletic achievements? Sport management review, 16(2), pp.226-235. Masterman, G., 2014. Strategic sports event management. Routledge. McCormick, F. and Birchall, M., 2014, September. London 2012 Olympic Stadium Transformation: Part 1: Engineering developments of Legacy. In IABSE Symposium Report (Vol. 102, No. 13, pp. 2247-2254). International Association for Bridge and Structural Engineering. Mills, B.M. and Rosentraub, M.S., 2013. Hosting mega-events: A guide to the evaluation of development effects in integrated metropolitan regions. Tourism Management, 34, pp.238-246. Mller, M., 2016. How mega-events capture their hosts: event seizure and the World Cup 2018 in Russia. Urban Geography, pp.1-20. Silvestre, G. and de Oliveira, N.G., 2012. The revanchist logic of mega-events: community displacement in Rio de Janeiro's West End. Visual Studies, 27(2), pp.204-210. Marin-Aguilar, J. and Vila-Lpez, N., 2014. How can mega events and ecological orientation improve city brand attitudes? International Journal of Contemporary Hospitality Management, 26(4), pp.629-652. Wheeler, D.S., Geis, G., Mack, E.H., LeMaster, T. and Patterson, M.D., 2013. High-reliability emergency response teams in the hospital: improving quality and safety using in situ simulation training. BMJ quality safety, 22(6), pp.507-514.

Relevant Cost Essay Example

Relevant Cost Essay CHAPTER 13 SHORT-RUN DECISION MAKING: RELEVaNT COSTING 1 DISCUSSION QUESTIONS 1. Tactical decisions are short run in nature; they involve choosing among alternatives with an immediate or limited end in view. Strategic decisions involve selecting strategies that yield a long-term competitive advantage. 2. Depreciation is an allocation of a sunk cost. This cost is a past cost and will never differ across alternatives. 3. The salary of the supervisor of an assembly line with excess capacity is an example of an irrelevant future cost for an accept-or-reject decision. 4. Past costs can be used to help predict future costs. 5. Yes. Suppose, for example, that sufficient materials are on hand for producing a part for two years. After two years, the part will be replaced by a newly engineered part. If there is no alternative use for the materials, then the cost of the materials is a sunk cost and not relevant in a make-or-buy decision. 6. A complementary effect is the loss of revenue on a secondary product when the primary product is dropped. Thus, complementary effects may make it more expensive to drop a product. 7. A manager can identify alternatives by using his or her own knowledge and experience and by obtaining input from others who are familiar with the problem. . No. Joint costs are irrelevant. They occur regardless of whether the product is sold at the split-off point or processed further. 9. Yes. The incremental revenue is $1,400, and the incremental cost is only $1,000, creating a net benefit of $400. 10. No. If a scarce resource is used in producing the two products, then the product providing the gre atest contribution per unit of scarce resource should be selected. For more than one scarce resource, linear programming may be used to select the optimal mix. 11. If a firm is operating below capacity, then a price that is above variable costs will increase profits. MULTIPLE-CHOICE EXERCISES 13–1e 13–2d 13–3e 13–4c 13–5a 13–6c 13–7c 13–8c 13–9c 13–10c 13–11a 13–12d 3 CORNERSTONE EXERCISES Cornerstone Exercise 13–13 1. There are two alternatives: make the ingredient in-house or purchase it externally. 2. Relevant costs of making the ingredient in-house include direct materials, direct labor, and variable overhead (both manufacturing and marketing in nature). Relevant costs of purchasing the ingredient externally include the purchase price. 3. AlternativesDifferential MakeBuyCost to Make Direct materials$25,000—$25,000 Direct labor15,000—15,000 We will write a custom essay sample on Relevant Cost specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Relevant Cost specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Relevant Cost specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Variable manufacturing overhead7,500—7,500 Variable marketing overhead10,000—10,000 Purchase cost—$60,000(60,000) Total relevant cost$57,500$60,000$(2,500) It is cheaper to make the ingredient in-house. This alternative is cheaper by $2,500. 4. AlternativesDifferential MakeBuyCost to Make Direct materials$25,000—$25,000 Direct labor15,000—15,000 Variable manufacturing overhead7,500—7,500 Variable marketing overhead10,000—10,000 Avoidable fixed plant overhead12,000a—12,000 Purchase cost—$60,000(60,000) Total relevant cost$69,500$60,000$9,500 Now it is cheaper to purchase the ingredient. This alternative is cheaper by $9,500. a$12,000 = $30,000 ? 0. 40 Cornerstone Exercise 13–14 1. costs and benefits of accepting the special order include the sales price of $4, direct materials, direct labor, and variable overhead. No relevant costs or benefits are attached to rejecting the order. 2. If the problem is analyzed on a unit basis: Differential Benefit to AcceptRejectAccept Price$4. 00$—$4. 00 Direct materials(1. 50)—(1. 50) Direct labor(2. 00)—(2. 00) Variable overhead(1. 00)—(1. 00) Decrease in operating income$(0. 50)$0$(0. 50) Operating income will decrease by $5,000 [($0. 50) ? 0,000 units] if the special order is accepted; therefore, the special order should be rejected. Cornerstone Exercise 13–15 1. The two alternatives are to keep the parquet flooring line or to drop it. 2. The relevant benefits and costs of keeping the parquet flooring line include sales of $300,000, variable costs of $250,000, machine rental cost of $30, 000, and supervision cost of $5,000. None of the relevant benefits and costs of keeping the parquet flooring line would occur under the drop alternative. 3. Differential KeepDropAmount to Keep Sales$300,000$—$300,000 Less: Variable expenses250,000—250,000 Contribution margin$50,000$—$50,000 Less: Machine rent(30,000)—(30,000) Supervision(5,000)—(5,000) Total relevant benefit (loss)$15,000$0$15,000 The difference is $15,000 in favor of keeping the parquet flooring line. Cornerstone Exercise 13–16 1. Previous contribution margin of the strip line was $175,000. A 25 percent decrease in sales implies a 25 percent decrease in total variable costs, so the contribution margin decreases by 25 percent. New contribution margin for strip = $175,000 – 0. 25($175,000) = $131,250. The reasoning is the same for the plank line, but the decrease is 20 percent. New contribution margin for plank = $80,000 – 0. 20($80,000) = $64,000. Therefore, if the parquet floor product line were dropped, the resulting total contribution margin for Hickory would equal $195,250 ($131,250 + $64,000). 2. Differential KeepDropAmount to Keep Contribution margin$305,000$195,250$109,750 Less: Machine rent(55,000)(25,000)(30,000) Supervision(30,000)(25,000)(5,000) Total$220,000$145,250$74,750 Notice that the contribution margin for the drop alternative equals the new contribution margins of the strip and plank lines ($131,250 + $64,000). Also, machine rent and supervision remain relevant across these alternatives. Now the analysis even more heavily favors keeping the parquet line. In fact, company income will be $74,750 higher if all three flooring product lines are kept as opposed to dropping the parquet line. Cornerstone Exercise 13–17 1. Revenue from logs = ($500 ? 8,000) = $4,000,000. 2. Revenue from further processing = $0. 75 ? (8,000 ? 800) = $4,800,000. Further processing cost = $0. 05 ? (8,000 ? 800) = $320,000. Income from further processing = $4,800,000 – $320,000 = $4,480,000. 3. Jack’s should process the logs into lumber because the company will make $4,480,000 versus the $4,000,000 it would make by selling the logs for use in cabins. Cornerstone Exercise 13–18 1. SwoopRufus Contribution margin per unit$5$15 Required machine time per unit? 0. 10a? 0. 50 Contribution margin per hour of machine time$50$30 a0. 10 = [pic]; 0. 50 = [pic] 2. Since the Swoop sweatshirt yields $50 of contribution margin per hour of machine time (which is higher than the $30 contribution margin per hour of machine time for Rufus), all machine time (i. e. , 7,000 hours) should be devoted to the production of Swoop sweatshirts. Units of Swoop = [pic] = 70,000 units The optimal mix is Swoop—70,000 units and Rufus—0 units. 3. Total contribution margin of optimal mix= (70,000 units Swoop)$5 = $350,000 Note: Cornerstone Exercise 13–18 (as well as Cornerstone 13–6) clearly illustrates a fundamentally important point involving relevant decision making with a constrained resource. The point is that when making this relevant decision, one should choose the option with the highest contribution margin per unit of the constrained resource—even if that option does not have the highest contribution margin per unit. For instance, in this exercise, Rufus’ contribution margin is three times greater than Swoop’s contribution margin ($15 gt; $5). However, because each Rufus sweatshirt requires more than three times as much machine time to produce than each Swoop sweatshirt (. 50 machine hour per Rufus sweatshirt gt; 0. 10 machine hour per Swoop sweatshirt), Swoop has a higher contribution margin per machine hour than does Rufus ($50 gt; $30). Cornerstone Exercise 13–19 1. SwoopRufus Contribution margin per unit$5$15 Required machine time per unit? 0. 10a? 0. 50 Contribution margin per hour of machine time$50$30 0. 10 = [pic]; 0. 50 = [pic] Cornerstone Exercise 13–19(Concluded) 2. Since Swoop yields $50 of contribution margin per hour of machine time, the first priority is to produce all of the Swoop sweatshirts that the market will take (i. e. , demands). Machine time required for maximum amount of Swoop = 50,000 maximum units ? 0. 10 hours of machine time required per Sw oop sweatshirt = 5,000 hours needed to manufacture 50,000 Swoop sweatshirts. Remaining machine time for Rufus sweatshirts= 7,000 – 5,000 = 2,000 hours Units of Rufus to be produced in remaining 2,000 hours= [pic] = 4,000 units Now the optimal mix is 50,000 units of Swoop sweatshirts and 4,000 units of Rufus sweatshirts. This mix will precisely exhaust the machine time available. 3. Total contribution margin of optimal mix= (50,000 units Swoop ? $5) + (4,000 units Rufus ? $15) = $310,000 Cornerstone Exercise 13–20 Price= Cost + Markup percentage ? Cost = $95,000 + 0. 15($95,000) = $95,000 + $14,250 = $109,250 Cornerstone Exercise 13–21 1. Desired profit= 0. 10 ? Target price = 0. 10 ? $350 = $35 2. Target cost= Target price – Desired profit = $350 – $35 = $315 4 EXERCISES Exercise 13–22 The correct order is 4, 5, 2, 6, 3, and 1. Exercise 13–23 Steps in Austin’s decision: Step 1:Define the problem. The problem is whether to continue studying at his present university or to study at a university with a nationally recognized engineering program. Step 2:Identify the alternatives. Events A and B. (Students may want to include event I—possible study for a graduate degree. However, future events indicate that Austin still defined his problem as in step 1 above. ) Step 3:Identify costs and benefits associated with each feasible alternative. Events C, E, F, and I. Students may also list E and F in step 5—they are included here because they may help Austin estimate future income benefits. ) Step 4:Total the relevant costs and benefits for each feasible alternative. No specific event is listed for this step, although we can assume that it was done, and that three schools were selected as feasible since event J mentions that two of three applications met with success. Step 5:Assess qualitative factors. Events D, E, F, G, and H. Step 6:Make the decision. Event J is certainly relevant to this. (What did Austin ultimately decide? He decided to stay at SMWU and finish his engineering degree. He also applied for—and won—summer internships with large West coast companies in the aerospace industry. Currently, he’s applying for jobs and [Plan B] looking into graduate programs. ) Exercise 13–24 1. The two alternatives are to make the component in-house or to buy it from Bryce. 2. AlternativesDifferential MakeBuyCost to Make Direct materials$12. 00—$12. 00 Direct labor8. 25—8. 25 Variable overhead3. 50—3. 50 Purchase cost—$25. 00(25. 00) Total relevant cost$23. 75$25. 00$(1. 25) 3. Zion should make the component in-house because operating income will be $12,500 ($1. 25 ? 0,000) higher than if the part were purchased from Bryce. Exercise 13–25 AlternativesDifferential MakeBuyCost to Make Direct materials$12. 00—$12. 00 Direct labor8. 25—8. 25 Variable overhead3. 50—3. 50 Avoidable fixed overhead*1. 501. 50 Purchase cost—$25. 00(25. 00) Total relevant cost$25. 25$25. 00$0. 25 *Avoidable fi xed overhead is the 75% of fixed overhead that would be eliminated if the component were no longer made in-house. Avoidable fixed overhead is relevant because if Zion makes the component, it will incur the cost, but if the component is purchased, that fixed overhead will not be incurred. Zion should purchase the component from Bryce because it will save $2,500 ($0. 25 ? 10,000) over making it in-house. Exercise 13–26 1. The two alternatives are (1) to accept the special order or (2) to reject the special order. 2. Direct materials$3. 00 Direct labor2. 25 Variable overhead1. 15 Total$6. 40 Relevant manufacturing costs are $6. 40 per unit so the gross profit per unit from the special order is $0. 60 ($7. 00 – $6. 40). The increase in gross profit is $9,000 (15,000 ? $0. 60). Exercise 13–27 In this case, it may be easier to deal with the total costs and revenues of the special order: Revenue ($7. 00 ? 5,000)$105,000 Less variable costs: Direct materials ($3. 00 ? 15,000)$45,000 Direct labor ($2. 25 ? 15,000)33,750 Variable overhead ($1. 15 ? 15,000)17,25096,000 Less labeling machine14,000 Loss on special order$(5,000) Smooth Move should reject the special order because it will reduce income by $5,000. Exercise 13–28 If Petoskey drops Conway, overall profit will decrease by $75,000 as a result of the lost contribution margin ($300,000 – $225,000). Note that the direct fixed expense for depreciation is a sunk cost and not relevant to the decision (i. e. , it will remain unchanged whether Conway is kept or dropped). Therefore, the overall impact of dropping Conway is that profit decreases by the 75,000 lost contribution margin. As a result, Petoskey should keep Conway because profits are higher with Conway than without Conway. Exercise 13–29 If Petoskey drops Conway, profit will decrease by $75,000 as a result of the lost contribution margin ($300,000 – $225,000). Note that the direct fixed expense for depreciation is a sunk cost and not relevant to the decision (i. e. , it will remain unchanged whether Conway is kept or dropped). In addition, Petoskey will avoid the $80,000 supervisory salary cost if it drops Conway. Therefore, the overall impact of dropping Conway is that profit decreases by the 75,000 lost contribution margin but increases by the lost supervisory salary of $80,000, which is a net increase in profit of $5,000. Therefore, Petoskey should drop Conway because profits are higher without Conway than with Conway. Exercise 13–30 If Petoskey drops Conway, profit will decrease by $75,000 as a result of the lost contribution margin ($300,000 – $225,000). Note that the direct fixed expense for depreciation is a sunk cost and not relevant to the decision (i. e. , it will remain unchanged whether Conway is kept or dropped). In addition, Petoskey will avoid the $80,000 supervisory salary cost if it drops Conway. Finally, if Petoskey drops Conway, 20% of Alanson’s contribution margin, or $33,000 (i. e. , . 20 ? $165,000), will also be lost as Conway customers shop elsewhere for Alanson. Therefore, the overall impact of dropping Conway is that profit decreases by the lost Conway contribution margin of $75,000, increases by the lost Conway supervisory salary of $80,000, and decreases by the lost Alanson contribution margin of $33,000, which is a net decrease in profit of $28,000. Therefore, Petoskey should keep Conway because profits are higher with Conway than without Conway. Exercise 13–31 1. Contribution margin if HS is sold at split-off= $8 ? 20,000 = $160,000 2. Contribution margin if HS is processed into CS: Revenue ($45 ? 4,000)$180,000 Less further processing cost34,000 Contribution margin$146,000 Bozo should sell HS at split-off; profit from selling at split-off will be $14,000 higher ($160,000 – $146,000) than if it were processed into CS. Exercise 13–32 1. RenoTahoe Unit contribution margin$120$75 Painting department hours? 5? 3 Contribution margin per unit scarce resource$24$25 . Assuming no other constraints, the optimal mix is zero units of Reno and 820 units of Tahoe. Total painting department time is 2,460 hours per year; if all of them are devoted to Tahoe production, then 820 ([pic]) units of Tahoe can be produced. 3. Contribution margin = ($120 ? 0) + ($75 ? 820) = $61,500 Exercise 13–33 1. If 500 units of each p roduct can be sold, then the company will first make and sell 500 units of Tahoe (the product with the higher contribution margin per hour of painting department time). This will take 1,500 (500 units ? 3 hours) hours of painting department time, leaving 960 (2,460 – 1,500) hours for Reno production. This time will yield 192 ([pic]) units of Reno. Optimal mix: 192 units Reno, 500 units Tahoe 2. Total contribution margin = ($120 ? 192) + ($75 ? 500) = $60,540 Exercise 13–34 1. Price of carved bear candle = $12. 00 + (0. 8 ? $12) = $21. 60 2. Price of scented votive candle = $1. 10 + (0. 8 ? $1. 10) = $1. 98 Exercise 13–35 1. Desired profit= 0. 25 ? Target price = 0. 25 ? $75 = $18. 75 2. Target cost= Target price – Desired profit = $75 – $18. 75 = $56. 25 Exercise 13–36 1. The amounts Heather has spent on purchasing and improving the Grand Am are irrelevant because these are sunk costs. . Alternatives Cost ItemRestore Grand AmBuy Neon Transmission$2,000 Water pump400 Master cylinder1,100 Sell Grand Am0$(6,400) Cost of new car09,400 Total$3,500$3,000 Heather should sell the Grand Am and buy the Neon because it provides a net savings of $500. Note: Heather should consider the qualitative factors. If she restores the Grand Am, how much longer will i t last? What about increased license fees and insurance on the newer car? Could she remove the stereo and put it in the Neon without greatly decreasing the Grand Am’s resale value? Exercise 13–37 1. If the analysis is done using total costs, each variable cost as well as the purchase price will be the unit cost multiplied by 35,000 units. The direct fixed overhead of $77,000 is avoidable if the part is purchased. MakeBuy Direct materials$210,000$0 Direct labor70,0000 Variable overhead52,5000 Fixed overhead77,0000 Purchase cost0385,000 Total relevant costs$409,500$385,000 Blasingham should purchase the part. 2. Maximum price = [pic] = $11. 70 per unit 3. Income would increase by $24,500 ($409,500 – $385,000). Exercise 13–38 1. MakeBuy Direct materials$210,000$0 Direct labor70,0000 Variable overhead52,5000 Purchase cost0385,000($11 ? 5,000) Total relevant costs$332,500$385,000 Blasingham should continue manufacturing the part. 2. Maximum price = [pic] = $9. 50 per unit 3. Income would decrease by $52,500 ($385,000 – $332,500). 5 PROBLEMS Problem 13–39 1. If the special order is accepted: Revenues ($7 ? 100,000)$700,000 Direct materials ($2 ? 100,000)(200,000) Direct labor ($1 ? 100,000)(100,000) Variable overhead ($3 ? 100,000)(300,000) Total net benefit$100,000 Fixed overhead and selling costs are irrelevant. If the special order is rejected, there will be no impact on income. Therefore, the quantitative analysis is $100,000 in favor of accepting the special order. . The qualitative factors are those that cannot be easily quantified. The company is faced with a problem of idle capacity. Accepting the special order would bring production up to near capacity and allow the company to avoid laying off employees. This would also enhance the company’s community image. The special-order price is well below the company’s normal price. Will this have a potential impact on regular customers? Considering the fact that the customer is located in a region not usually served by the company, the likelihood of an adverse impact on reg ular business is not high. Problem 13–40 1. Cost ItemMakeBuy Raw materialsa$218,000$0 Direct laborb70,2000 Variable overheadc20,8000 Fixed overheadd58,0000 Purchase coste0340,000 $367,000$340,000 a($70 ? 2,000) + ($130 ? 600). b$27 ? 2,600. c$8 ? 2,600. d$26,000 + $32,000. e($125 ? 2,000) + ($150 ? 600). Net savings by purchasing: $27,000. Hetrick should purchase the crowns rather than make them. Problem 13–40(Concluded) 2. Qualitative factors that Hetrick should consider include quality of crowns, reliability and promptness of producer, and reduction of workforce. 3. It reduces the cost of making the crowns to $335,000, which is less than the cost of buying. . Cost ItemMakeBuy Raw materials$316,000$0 Direct labor108,0000 Variable overhead32,0000 Fixed overhead58,0000 Purchase cost515,000 $514,000$515,000 Hetrick should produce its own crowns if demand increases to this level because the fixed overhead is spread over more units. Problem 13–41 1. @ 600 lbs. Process FurtherSellDifference Revenuesa$24,000$7,200$16,800 Bagsb0(39)39 S hippingc(384)(60)(324) Grindingd(1,500)0(1,500) Bottlese(2,400)0(2,400) $19,716$7,101$12,615 a600 ? 10 ? $4 = $24,000; $12 ? 600. b$1. 30 ? [pic]. c[pic] ? $1. 60 = $384; $0. 10 ? 600 = $60. d$2. 50 ? 600. 10 ? 600 ? $0. 40. Zanda should process depryl further. 2. [pic] = $21. 025 additional income per pound $21. 025 ? 265,000 = $5,571,625 Problem 13–42 1. System ASystem BHeadsetTotal Sales$45,000$32,500$8,000$85,500 Variable expenses20,00025,5003,20048,700 Contribution margin$25,000$7,000$4,800$36,800 Direct fixed cost526a11,158b1,016c12,700 Segment margin$24,474$(4,158)$3,784$24,100 Common fixed cost18,000 Operating income$6,100 a$45,000/$85,500 ? $18,000 = $9,474; $10,000 – $9,474 = $526. b$32,500/$85,500 ? $18,000 = $6,842; $18,000 – $6,842 = $11,158. c$8,000/$85,500 ? 18,000 = $1,684; $2,700 – $1,684 = $1,016. 2. System AHeadsetTotal Sales$58,500$6,000$64,500 Variable expenses26,0002,40028,400 Contribution margin$32,500$3,600$36,100 Direct fixed cost s5261,0161,542 Segment margin$31,974$2,584$34,558 Common fixed costs18,000 Operating income$16,558 System B should be dropped. 3. System ASystem CHeadsetTotal Sales$45,000$26,000$7,200$78,200 Variable expenses20,00013,0002,88035,880 Contribution margin$25,000$13,000$4,320$42,320 Direct fixed costs52611,1581,01612,700 Segment margin$24,474$1,842$3,304$29,620 Common fixed costs18,000 Operating income$11,620 Replacing B with C is better than keeping B, but not as good as dropping B without replacement with C. Problem 13–43 1. Steve should consider selling the part for $1. 85 because his division’s profits would increase $12,800: AcceptReject Revenues (2 ? $1. 85 ? 8,000)$29,600$0 Variable expenses16,8000 Total$12,800$0 Pat’s divisional profits would increase by $18,400: AcceptReject Revenues ($32 ? 8,000)$256,000$0 Variable expenses: Direct materials ($17 ? 8,000)(136,000)0 Direct labor ($7 ? 8,000)(56,000)0 Overhead ($2 ? 8,000)(16,000)0 Component (2 ? $1. 85 ? 8,000)(29,600) 0 Total relevant benefits$18,400$0 2. Pat should accept the $2 price. This price will increase the cost of the component from $29,600 to $32,000 (2 ? $2 ? 8,000) and yield an incremental benefit of $16,000 ($18,400 – $2,400). Steve’s division will see an increase in profit of $15,200 (8,000 units ? 2 components per unit ? $0. 95 contribution margin per component). 3. Yes. At full price, the total cost of the component is $36,800 (2 ? $2. 30 ? 8,000), an increase of $7,200 over the original offer. This still leaves an increase in profits of $11,200 ($18,400 – $7,200). (See the answer to Requirement 1. ) Problem 13–44 1. Markup = [pic] = 0. 63, or 63% . Direct materials$1,800 Direct labor1,600 Overhead800 Total cost$4,200 Add: Markup2,646 Initial bid$6,846 Problem 13–45 1. BasicStandardDeluxe Price$9. 00$30. 00$35. 00 Variable cost6. 0020. 0010. 00 Contribution margin$3. 00$10. 00$25. 00 ? Machine hours? 0. 10? 0. 50? 0. 75 Contribution margin per machine hour$30. 00$20. 00$33. 33 The com pany should sell only the deluxe unit with contribution margin per machine hour of $33. 33. Sealing can produce 20,000 ([pic]) deluxe units per year. These 20,000 units, multiplied by the $25 contribution margin per unit, would yield a total contribution margin of $500,000. . First, produce and sell 12,000 deluxe units, which would use 9,000 machine hours. Then, produce and sell 50,000 basic units, which would use 5,000 machine hours. Finally, with the remaining 1,000 machine hours, produce 2,000 standard units. Total contribution margin= ($3 ? 50,000) + ($25 ? 12,000) + ($10 ? 2,000) = $470,000 Problem 13–46 1. The company should not accept the offer because the additional revenue is less than the additional costs (assuming fixed overhead is allocated and will not increase with the special order): Incremental revenue per box$4. 20 Incremental cost per box4. 25 Loss per box$(0. 05) Total loss: $0. 05 ? 5,000 = $250 2. Costs associated with the layoff: Increase state UI premiums (0. 01 ? $1,460,000)$14,600 Notification costs ($25 ? 20)500 Rehiring and retraining costs ($150 ? 20)3,000 Total$18,100 The order should be accepted. The loss of $250 on the order is more than offset by the $18,100 savings by not laying off employees. Problem 13–47 1. Sales$263,000 Costs223,000 Operating profit$40,000 2. SellProcess FurtherDifference Revenues$40,000$75,000$35,000 Further processing cost023,90023,900 Operating income (loss)$40,000$51,100$11,100 The company should process Delta further because gross profit would increase by $11,100 if it were processed further. (Note: Joint costs are irrelevant to this decision because the company will incur them whether or not Delta is processed further. ) Problem 13–48 1. ($30 ? 2,000) + ($60 ? 4,000) = $300,000 2. JunoHera Contribution margin$30$60 ? Pounds of material? 2? 5 Contribution margin/pound$15$12 Norton should make as much of Juno as can be sold and then make Hera. 2,000 units of Juno ? 2 = 4,000 pounds 16,000 pounds – 4,000 pounds = 12,000 pounds for Hera Hera production = [pic] = 2,400 units Product mix is 2,000 Juno and 2,400 Hera. Total contribution margin= (2,000 ? $30) + (2,400 ? $60) = $204,000 Problem 13–49 1. ProcessDifferential Amount SellFurtherto Process Further Revenues$24,000$33,000$9,000 Processing cost—4,1004,100 Total$24,000$28,900$4,900 Germain should be processed further as it will increase profit by $4,900 for every 1,000 liters. 2. ProcessDifferential Amount SellFurtherto Process Further Revenues$24,000$33,000$9,000 Processing cost—(4,100)(4,100) Distribution cost—(800)(800) Commissions—(3,300)(3,300) Total$24,000$24,800$800 Germain should be processed further as it will increase profit by $800 for every 1,000 liters. Note that the liability issue was not quantified so it would need to be considered as a qualitative factor, further reducing the attractiveness of making geraiten. Problem 13–50 1. Monthly cost for FirstBank: Checking accounts: Maintenance fees ($5 ? 6)$30 Foreign DR/CR ($0. 10 ? 200)20 Returned checks ($3 ? 25)75 Earnings on deposits ($0. 50 ? 300)(150)$(25) Credit card fees ($0. 50 ? 4,000)2,000 Wire transfers [($15 ? 40) + ($50 ? 60)]3,600 Line of credit charges [pic]($100,000)500 Internet banking charges20 Total monthly charges$6,095 One-time Internet setup fees ($15 ? 6 accounts)$90 Problem 13–50(Concluded) Monthly cost for Community Bank: Checking accounts: Returned checks ($2 ? 25)$50 Credit card fees Per item ($0. 50 ? 4,000)$2,000 Batch processing ($7 ? 20)1402,140 Wire transfers ($30 ? 100)3,000 Line of credit charges [pic] ($100,000)583 Total monthly charges$5,773 Monthly cost for RegionalOne Bank: Checking accounts: Foreign DR/CR ($0. 20 ? 200)$40 Returned checks ($3. 80 ? 25)95 Earnings on deposits ($0. 30 ? 300)(90)$45 Credit card fees ($0. 50 ? 4,000)2,000 Wire transfers [($10 ? 40) + ($55 ? 60)]3,700 Line of credit charges [pic] ($100,000)542 Internet banking charges20 Total monthly charges$6,307 Community Bank has the lowest overall monthly fees. On quantitative factors alone, it would be chosen. 2. If the full online banking access were crucial, Community Bank would be eliminated immediately. This leaves FirstBank and RegionalOne Bank. The two sets of monthly costs are similar, $6,095 for FirstBank versus $6,307 for RegionalOne. Now, the banking relationship, comfort level of Kicker with the loan officer, and confidence in the bank’s ability to respond quickly and appropriately to Kicker’s needs will be the deciding factors. Additionally, some further negotiation would probably be done—for example, on the interest rate on the line of credit. 6 CASES Case 13–51 1. Pamela should not have told Roger about the deliberations concerning the power department because this is confidential information. She had been explicitly told to keep the details quiet but deliberately informed the head of the unit affected by the potential decision. (Standard II: 1) Her revelation may be interpreted as actively or passively subverting the attainment of the organization’s legitimate and ethical objectives. 2. The romantic relationship between Pamela and Roger sets up a conflict of interest for this particular decision, and Pamela should have withdrawn from any active role in it. (Standard III: 1) However, she should definitely provide the information she currently has about the cost of eliminating the power department. To not do so would be active subversion of the organization’s legitimate and ethical objectives. Moreover, she has the obligation to communicate information fairly and to disclose all relevant information that could reasonably be expected to influence an intended user’s understanding. In addition, however, Pamela should discuss the qualitative effects of eliminating the power department. The effects on workers, community relations, reliability of external service, and any ethical commitments the company may have to its workers should all enter into the decision. Pamela should communicate the short-term quantitative effects and express her concerns about the qualitative factors. She should also project what the costs of operating internally would be for the next five years and compare that with estimates of the costs of external acquisition. Case 13–52 1. Salesa$3,751,500 Less: Variable expensesb2,004,900 Contribution margin$1,746,600 Less: Direct fixed expensesc1,518,250 Divisional margin$228,350 Less: Common fixed expensesc299,250 Operating (loss)$(70,900) aBased on sales of 41,000 units Let X = Units sold [pic]+ [pic]= $3,751,500 $183X= $7,503,000 X= 41,000 units b[pic] =$66. 40Manufacturing cost 20. 00Fixed overhead $46. 40Per internal unit variable cost 5. 00Selling $51. 40Per external unit variable cost Variable costs= ($46. 40 ? 20,500) + ($51. 40 ? 20,500) = $2,004,900 Fixed selling and admin: $1,100,000 – $5(20,500) = $997,500 Direct fixed selling and admin: 0. 7 ? $997,500 = $698,250 Direct fixed overhead: $20 ? 41,000 = $820,000 Total direct fixed expenses = $698,250 + $820,000 = $1,518,250 Common fixed expenses = 0. 3 ? $997,500 = $299,250 2. KeepDrop Sales$3,751,500$— Variable costs(2,004,900)(2,050,000)* Direct fixed expenses(1,518,250)— Annuity—100,000 Total$228,350$(1,95 0,000) *$100 ? 20,500 (The units transferred internally must be purchased externally. ) The company should keep the division. Case 13–53 Answers will vary.

Compare the presentation of relationships in My Last Duchess, Porphyrias Lover and The Laboratory Essays

Compare the presentation of relationships in My Last Duchess, Porphyrias Lover and The Laboratory Essays Compare the presentation of relationships in My Last Duchess, Porphyrias Lover and The Laboratory Paper Compare the presentation of relationships in My Last Duchess, Porphyrias Lover and The Laboratory Paper Essay Topic: Literature The Heart Goes Last My Last Duchess, Porphyrias Lover and The Laboratory are all dramatic monologues, a fictional speech presented as the musings of a speaker who is separate from the poet, normally to a silent audience. These three dramatic monologues are all written by Robert Browning, famous for his poetry mainly associated with hatred, distrust and deceit, the darker side of human nature. These three poems also focus on relationships, not only relationships between characters in the poem, but also relationships between Browning and the characters, the listener and the speaker, the audience and Browning and lastly what the speaker says and what actually happened in the reality (of the poem). My Last Duchess first appeared in Dramatic Lyrics in 1842, the poem presents the reader with an unnamed duke who keeps a portrait of his Last Duchess behind a curtain, which only he can control who to reveal to. The Duke then goes on to tell the tale of the life of his late Duchess, how she displeased him because of her lack of dignity. This triggered his anger and irritation and eventually he chose to have her killed. Although the Duke mainly speaks of his late Duchess, he unintentionally reveals more about the personal qualities of himself. The reader knows that as a Duke, he possesses great power in a hierarchical society, which explains why he is so obsessed with ownership and control. The title of the poem itself already indicates this: My Last Duchess. My, as in she belongs to him and Last duchess reveals their relationship and also implies that she is not his Duchess anymore, probably dead or disowned. Most obviously, he refers to her as My Last Duchess meaning that he must be the Duke. The poem opens with the Duke showing his listener a portrait of his late duchess and introducing it. He then goes on to say looking as if she were alive, this confirms the readers assumptions from studying the title, the Duchess is dead. That piece a wonder, he appears to be proud of the painting, either because it is well painted, complimenting the artists skill, or praising the beauty of his late duchess. Or even he is just simply praising himself, as such beauty exists proves his excellent taste in women, or because he has the wealth to provide her with all the luxuries such as makeup, fine clothes, jewellery to bring out her beauty. Another interpretation of this could be that the existence of such fine artwork shows his power to have connections with the best artists of his day and also his wealth to pay them. The fact that the Duke still keeps a portrait of his late Duchess suggests a strong relationship between the two. The Duke then asks his listener: Willt please you sit and look at her. There is no response from the listener. This indicates that the listener is inferior to him, as the Duke probably does not expect an answer in the first place. Its more like a command rather than a question, the listener has no choice other than to obey, simply because he is inferior to him. Another of Brownings dramatic monologues that also deals with the themes of obsession and hatred is Porphyrias Lover. Porphyrias Lover was first published in 1836; the poem talks about a young lady named Porphyria bringing warmth and cheer into the cottage the unnamed speaker is in. She then leaves her hair out and lays her shoulder bare; informing her lover how much she loves him. Desperate to preserve this moment in time he strangles her with her own hair and arranges her corpse in such a way, that the two can sit together like this for the rest of the night. Whilst the speaker is reminiscing, he too, reveals much about himself inadvertently. The title of the poem itself also gives away quite much to the audience, Porphyrias Lover, shows Porphyrias dominance over the speaker, perhaps he is inferior, as in personality, talent or social status. It also shows that they are not a married couple. The poem opens with the speaker describing the weather, giving it feelings and emotions, The sullen wind was soon awake, it tore the elm tops down for spite, and did its worst to vex the lake. The wind is described as sullen, unsociable and destroys the trees out of spite in order to vex, anger the lake. The wind, trees and lake are personified in such a way that it reflects the speakers own personality, feelings and emotions. Here, Browning uses pathetic fallacy, a poetic device to endow natural objects with human feelings, thoughts and sensations. The poets use of pathetic fallacy allows the reader to learn more about the speaker, it reveals to the reader that the speaker is in fact, lonely, angry and unsociable. It is suggested that hes suffering greatly over something, I listened with my heart fit to break. This suggests social rejection, unrequited love, and isolation. When Porphyria entered the cottage, the atmosphere changed dramatically, she immediately brought warmth and cheer with her. She shut the cold out and the storm, and kneeled and made the cheerless grate blaze up, and all the cottage warm. Her ability to shut out the cold and storm shows her forceful presence and her supremacy over him (the speaker) as he was unable to do so earlier. She then puts his house in order without any greetings or conversation; once again, this shows her dominance over him and suggests a cold relationship between the two. However, this is quite ambiguous, as it could also imply that she visits him quite often and therefore know where everything is placed, which indicates a close relationship between the two. The fact that she is able to put his house in order shows that she is in charged, she is active while he is passive, he is sitting there while she is occupying herself with some chores. Already, it is clear that Porphyria is the dominant out of the two. The fact that the woman is superior to the man in a relationship is contrary to the stereotype, especially in a male dominant society where female dominance was rare. This may have caused the speakers bitterness and resentment mentioned earlier, he feels intimidated because he is unable to live up to the stereotype. Porphyria is the one in control because he is weak; she puts his house in order because he failed to do so. This shows him being insecure in his position as a male. This asks questions about his intentions on what he might do to change it. The third and final Browning poem analysed in this essay is The laboratory: Ancien Regime. This poem again deals with the idea of obsessive love; however it is spoken from the point of view of a woman. The laboratory: Ancien Regime was part of Brownings 1842 Dramatic Lyrics collection, the same as My Last Duchess. The speaker of this poem is again unnamed; she is in a laboratory ready to buy some poison to kill her rival. Throughout the poem she talks about how she wants them to die and why. The audience learns more from what she does not say rather than what she does say. She unintentionally reveals what type of character she is. The speaker reveals herself to be wealthy, mixes with the highest of society, dance at the kings. She arrives at the laboratory to purchase some poison to poison her, her as in the speakers love rival, this is revealed by telling the reader he is with her. He is nameless, whom the reader assumes is her lover, but the true relationship is kept concealed throughout the poem. He can be her husband, lover or even just someone she simply admires. It is suggested that the speaker is weak; they know that I know Where they are, what they do: they believe my tears flow while they laugh, laugh at me, at me fled to the drear empty church, to pray God in, for the! I am here. Her rival and her lover know that she is aware of their relationship and what theyre currently doing, perhaps making love, however theyre not concerned about what she may do to retaliate, or what she can do to retaliate. Instead, they assume that she is in a church, praying, crying, crying out to God because she cannot do anything to change her situation. This indicates that in others eyes, she is weak, they simply cannot imagine her being able to do anything to strike back. Brownings three dramatic monologues all centre on the action or planning of a murder. The Duke in My Last Duchess explains to the reader that he chose to have his duchess killed because he thought that she was unfaithful and disloyal. He reveals this subtly, too easily impressed; she liked whateer she looked on, this implies that she liked and associated with men casually, too casual for his liking. He was also enraged because he saw her finding equal pleasure in four different things; his favour at her breast, this could be a brooch he gave her to wear on her breast, the dropping of the daylight in the west, the sun setting in the west, the bough of cherries given by some officious fool and the white mule she rode with round the terrace. He believes that the four things are of different value and should not be valued equally. The Duke justifies that although it is good to be thankful and show gratitude to men, but as a Duchess, she should not be so easily impressed. She should be more dignified and not rank anybodys gift with his gift of a nine hundred years old name. He was about to speak to her, but he reckons he lacks the skill in speech. He firmly believes that even by confronting her, she would make excuses, eventually he will have to stoop. And he chose never to stoop. He explains to the reader that he gave commands to murder his Duchess and all smiling stopped together. He makes reference to the smiling because this is the reason in which he chose to have her killed. He felt that she smiled too often and too easily to other men and without remorse he used his power and authority to have her removed. In contrast, Porphyrias lover murders Porphyria not out of some form of revenge but out of love. By killing her he can preserve the moment of their perfect love forever, that moment she was mine, mine, fair, perfectly pure and good. Another reason for this murder could be that the speaker feels intimidated by a womans dominance. The fact that she is more assertive than him, belong to a higher social class than him, makes him feel inferior and weak. In order to regain his confidence he tells himself that she is weak, that she loves him and needs him, at last I knew Porphyria worshipped me. He then kills her and toys with her corpse to show that at last, he is in charged and the one who controls her. Unlike the Duke in my last Duchess, the speaker in Porphyrias lover lacks the power and status the Duke has, so therefore he carries out the murder himself, all her hair in one long yellow string I wound three times her little throat around, and strangled her. The fact that he kills her with her own hair is very symbolic, as that was what she used to entice him. The murder is also very shocking because the first few lines of the poem resembles the opening of the love poetry from Renaissance, therefore such violence and murder was definitely not expected by Victorian readers. Murder in The Laboratory is completely different from murder in the other two poems, as it is unclear whether the murder would take place or not. However, it is clear that the murder is pre-meditated because the entire poem is about the planning of a murder. Similar to the lover in Porphyrias lover, the speaker lacks power and authority to remove her rivals openly, therefore she resorts to stealth. She cannot keep nor gain a mans love so she blames it on her rivals. She believes that by killing her rivals, he would come back to her, almost as if he wants to be with her, but the presence of her rivals stops him from doing so. The stereotype of women during the Victorian period was one of vulnerability and obedience. The fact that a female is plotting a murder in this poem and enjoying the preparation in such a way would have been shocking and unusual for the Victorian audience of the time. The Duchess in My last Duchess is presented as a terrible flirt by the Duke; however it is truly up the reader to decide how much of an extent of this to believe. There is a clear difference between what the Duke says and what really happened. The Duke saw the Duchess as a flirtatious woman, but it could be that she was only being thankful. Being thankful and showing gratitude was probably just one of the many innocent qualities of the Duchess, but the Duke happens to consider this as flirtatious behaviour. If this is true then it indicates the Dukes paranoia and ruthlessness and he chose to have her killed even when nothing was going on. Although the Duchess is the subject of this dramatic monologue; she was never named, only known to the reader by her relation to the Duke. Browning deliberately chose to do this because it helps to indicate her low status in the dukes heart, that shes merely his object, his possession. This is why he was surprised when he realised that she had a heart because he was so used to seeing his duchess as an object that he almost forgot that she was human and had thoughts and feelings. In order to put an end to this, he chose to have her killed and her beauty is preserved in the portrait so that she can truly be an object and he likes it better that way. An object can be controlled, but a human cannot, humans have a heart and a heart can never be controlled. To some extent, the Duchess does gain the readers sympathy, because of her low status in her husbands heart. However, she eventually loses it if the reader becomes convinced by the Dukes statements about her. Porphyria in Porphyrias lover is quite the opposite; she is revealed by the speaker as a forceful and manipulative woman. The way she removes her clothing, made her smooth white shoulder bare, and displacing all her yellow hair to seduce him all helps to portray the image of her dominance over him because she is the one encouraging the sexual behaviour. The readers learn that she is from an upper class family by the quote from pride, and vainer ties dissever, pride could suggest an upperclassmans pride and vainer ties is a symbol of the rules and constraints her family set for her. The fact that Porphyria is socially superior is extremely shocking to the Victorian readers because it was rare that an upper class woman would even associate with a lower class man, let alone have this kind of relationship with him. This would have been extremely hard to accept and such relationship would have been frowned upon. Similar to the duchess in My last Duchess, Porphyria also manages to gain the readers sympathy, but again only to a certain extent. The reader may feel sorry for her for being killed by her loved one, but not too much as they may think that that is the only way she would ever gain true happiness. Her family would never be able to accept such relationship with the speaker and there is no other way to be with him other than death. The speaker claims that Porphyria felt no pain during the murder and that her darling one wish was heard by him. This implies that he believes that she did not struggle and in fact wanted to be killed, as that was her wish, so that love, am gained instead! However, how much of an extent to believe if entirely up to the reader. The reader may find difficulty in believing the speaker; as such reason for killing a loved one suggests madness and causes the reader to lack sympathy for him. He is quite similar to the Duke in My last Duchess, as they are both obsessed with their victims. Only that the Duke is obsessed with possessing and controlling his Duchess and the speaker here is obsessed with love. Desperate to preserve and protect the perfect love they share together. Unlike the other two dramatic monologues, the speaker in The laboratory has multiple rivals and therefore multiple victims. Her rivals are named Pauline and Elise and she presents them as scornful and manipulative women. Shes not little, no minion like me! Thats why she ensnared him, no minion like me is ambiguous, as it could mean that her rivals characters are not minions, they are not weak. This implies that they are very scheming and manipulative, which is why they managed to ensnare him. Almost as if they captured his heart and took him away against his own free will with tactics and plans. On the other hand, another implication of minion is the speakers figure. Pauline and Elise are not like her indicates that they are voluptuous and seductive. Perhaps Browning is trying to convey that it is a womans body and beauty that captures the heart of a man, not their scornfulness or wicked plans. He is showing the reader the shallow minds of mankind, the fact that men are shallow, beauty and body is all that matters which was not rare during the time this poem was written. However, the speakers words cannot be trusted; perhaps the reality is different from how she depicts it. The fact that her relationship with him is not presented clearly suggests that there might not be any relationship present between them at all; therefore it makes it difficult for the reader to fully accept the speakers view of the victims. The relationships in the other two poems are clear, but here the speakers words cannot be trusted and therefore it makes the relationships presented a little suspicious and doubtful. My last Duchess is written in rhyming couplets and enjambment, this is to make the Duke sound arrogant and confident and make the poem appear more like a real speech. Browning presents the Duke as a performer, he tells the tale by imitating others voices, this suggests that he is very conscious about what other people think. The poem ends with the Duke pointing out another object in his collection, a statue of Neptune taming a sea-horse. The statue symbolises the relationship between the duke and the duchess, Neptune the Roman god of sea who possesses great power and supremacy strictly resembles the Duke. And the sea house, a beautiful mystical creature, strictly resembles the Duchess, only that the Dukes way of taming, is killing. The relationship between Duke and the listener and what business he has at the castle is kept concealed until the very end of the poem. This is vital; because through their relationship the reader learns that the Duke is planning to re-marry and is in the process of choosing himself a new wife, his fair daughters self, as I avowed at starting, is my object. This indicates that his future wife is already been seen by him to be his possession and that she would share a similar fate to his last Duchess. The fact that the Duke is ready to remarry shows that he feels no remorse for what he has done, thus reinforces the fact that the Duchess is merely part of his collection. Similarly, the rhyming scheme for The laboratory is also AABB, however its not in continuous form like my last duchess and Porphyrias lover. It is in twelve quadrants, a common and standard form of structure. This could represent the speakers normal appearance but inner madness. The fact that she is able to mix with the highest of society means that she must be capable of concealing her inner bitterness and hatred for those around her. And her and her arms and her hands, should drop dead Here, Browning makes use of the repetition of the connective and to show the speakers excitement about the murder, which reinforces the hatred she holds against her rivals. Her speech almost displays a childlike quality, glee for the act she will commit. Porphyrias lover is written in continuous form, verse with no stanzaic breaks and the rhyming scheme is ABABB. The speaker also makes use of religious imagery to justify his own actions, Porphyria worshipped me And yet God has not said a word! The speaker is suggesting that the murder was right because God had not said a word, God has not punished him. However, this line is ambiguous, as it could indicate that God might still do. Sixty lines could represent the sixty minutes of an hour, thus suggesting that the murder took place in an hour. In the first half of the poem, which is before the murder, Porphyria is in charge of the relationship and the speaker presents his unhappiness with the unrequited relationship with his heart fit to break. However, the second half of the poem, after the murder has taken place, everything seems perfect because they finally sit together now. Porphyria can no longer move, which leaves the speaker as the person in control, and clearly, he reverses the roles. Her head is placed on his shoulder instead of his head on hers, and he is there toying with her corpse. Perhaps this was what he always wanted, to be the dominant person in the relationship. Browning does not condemn any of the characters; instead he lets the reader decide the speakers guilt as the story unfolds. The murder in My last Duchess reveals the Dukes obsessive need to control his Duchess; he kills her to remove her heart. It is not clear whether the affair was even true or not, if its not then it indicates the Dukes paranoia and ruthlessness and he chose to have her killed even when nothing was going on. It is not clear whether the murder in The laboratory would take place or not, so it is hard for the reader to determine her guilt. To a certain extent she gains the readers sympathy because she is a victim of unrequited love. But it does make the reader question whether murder is necessary. The speaker in Porphyrias lover is less guilty, as his reasons for the murder does gain the readers sympathy. To conclude, in each of the three poems Browning has presented very strange warped relationships which could hardly be considered as conventionally loving. My last Duchess presents an arrogant Duke obsessed with power and control, who loves his late duchess as an object, not as a wife. Porphyrias lover presents a man who is insecure in his position as a male, knowing that the relationship would never be accepted by their society, he kills his lover to preserve their love forever. The Laboratory presents a jealous and vengeful woman disappointed in love, ready to murder her love rivals. Believing that he would come back to her once her rivals are dead.

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Although the currently used drugs for ulceration are broadly classified into two, those that decrease or counter increase in acid-pepsin secretion and those that afford cytoprotection by virtue of their effects on mucosal defensive factors. Ulcer treatment can be carried out by reducing the action of aggravating factors. Since gastric acid is one of the major aggressive factor contributing to peptic ulcer disease, the reduction of gastric acid either by surgical or pharmacological intervention has been used to promote ulcer healing. However, not all patients, with gastric or duodenal ulcer have high acid secretion. In fact, only 30%-40% of cases with duodenal ulcer have hypersecretion of gastric acid and, in patients with gastric ulcer, acid secretion is either normal or low (Gupta et al., 1980). In these cases, decreased mucosal resistance might be the dominant factor. The neutralization of gastric acid can be done by antacid administration, but their effectiveness is only for a brief period. Muscarinic antagonists such as pirenzepine or telenzepine are effective inhibitors of acid production. The histamine H2-receptor antagonists (H2RA) like cimetidine, ranitidine, famotidine etc. act as potent inhibitors of acid secretion. Complete inhibition of parietal cells acid secretion by receptor antagonist is difficult because of complexity of known receptors on parietal cells and a variety of second messenger signaling system coupled to these receptors, which involve adenylate cyclase coupled with histamine receptor and intracellular Ca+2 with acetylcholine receptors. Thus, the most successful and desirable therapy is to inhibit the enzyme responsible for acid secretion. Moreover, H2RA have been reported to have some adverse reactions ranging from gastric carcinoid to tolerance and rebound acid secretion. Inhibition of gastric H+/K+ -ATPase of the pariet al cell by drugs such as by proton pump inhibitors (PPIs) like omeprazole, lansoprazole, timoprazole, etc. has been shown to be effective in the treatment of peptic ulcer disease. However, such agents irreversibly inactivate the ATPase and the return of acid secretion following such inhibition requires de novo synthesis of new pump. Although these drugs have brought about remarkable changes in ulcer therapy, the efficiency of these drugs is still debatable. Reports on clinical evaluation of these drugs shows that there are incidences of relapses and adverse effects and danger of drug interactions during ulcer therapy. Further, in the developing countries, like India, most of the population is living in rural areas and depending on their indigenous system of drugs because of expensive modern treatment. Hence, the search for an ideal anti-ulcer drug continues and has also been extended to herbal drugs in search for new and novel molecules, which afford better protection, decrease the incidence of relapse and decrease the cost of the treatment. Of late the search for new safe alternative drugs have rekindled the interest in cytoprotective drugs, which protects the mucosal layer from inducing agents. Cytoprotection has been defined as the ability of pharmacological agents-originally prostaglandins to prevent or reduce gastric, duodenal, or intestinal mucosal injury by mechanisms other than inhibition of gastric acid secretion. Although few drugs like sucralfate and prostaglandin analogs are recognized as cytoprotective agents (Vergin and Kori-Lindner, 1990), many natural drugs have been reported to posses this activity viz. plantain banana (Musa sapientum var Paradisiaca), Tectona grandis, Azadirachta indica and rasayana drugs like Centella asiatica, Asparagus racemosus, Convolvulus pluricaulis, Emblica officinalis, Bacopa monniera and Withania somnifera, etc. (Goel and Sairam , 2002). India is one of the country rich in medicinal plants which were used by our ancestors. Traditionally, plants were used as medicine in a traditional way such as Ayurveda, Naturopathy, Siddha and Unani. After knowing the used of plants in medicine, synthetic drugs were now started replacing by herbal products. Humans have used plant materials since prehistoric times and in some countries such as China documentary evidence shows that herbal medicines have been used for at least 7000 years. In Europe there is a rich history in the use of herbal medicines and these have been well documented in medieval herbals such as Culpepers and Gerards materia medica. Nowadays many countries are having interest in using Indian medicinal plants as it can cure many diseases and other purposes. Herbal medicines differ from synthetic drugs in several attributes. Though, herbal medicines are mixed chemical compounds, all have not been isolated, characterized and quantified. When an extract of a plant or a compound isolated from the plant has to be clinically evaluated for a therapeutic effect not originally described in the texts of traditional systems or, the method of preparation is different, it has to be treated as a new substances or new chemical entity. The same type of acute, subacute and chronic toxicity data has to be generated. Majority of medicinal herbs contain dozens of different compounds, often of great complexity, flavonoids, saponins, glycosides, alkaloids, mucilage, tannins, polysaccharides, etc., that buffer, modulates and modify the effect of any active principles. Study after study has shown that administering of isolated purified constituents of the whole or part of the plant cannot mimic effects produced by extracts of same part of the plant. 1.3.1 Pathophysiology of Peptic Ulcer Peptic ulcer generally occurs when aggravating factors are higher than defensive mucosal factors(Goel Bhattacharya, 1991). The peptic ulcer can be treated by reducing the activity of aggravating factors thereby increasing the activity of defensive factors. H. Pylori H.Pyloric is a Gram -ve spiral-shaped bacterium. H.Pyloric is the most common cause of non-NASID associated peptic ulcer disease. H.Pyloric has been found in the gastric antrum of a significant number of patients with duodenal ulcers and gastric ulcers. H.Pyloric lives in the acidic environment of the stomach. The initial infection is transmitted by the oral route. H.Pyloric attaches to adhesion molecules on the surface of gastric epithelial cells. In the duodenum, H.Pyloric attaches only to areas containing gastric epithelial cell that have arisen as a result of excess and damage to the duodenal mucosa. H.Pyloric is able to live in such a hostile environment partly because of its production of the enzyme increase, which converts urea to ammonia. The ammonia buffers the H+ and forms ammonia OH creating an alkaline cloud around the bacteria and protecting it from the acidic environment of the stomach. It causes inflammation and epithelial cell damage (Golan, and Arman). Nsaids More than 100, 000 patients are hospitalised each year for NSAID-associated gastro-intestinal complications and gastrointestinal bleeding has a 5% to 10% mortality rate in these patients. NSAID-associated gastrointestinal damage is attributable to both topical injury and systemise effects of the NSAID. Most NSAIDS are weak organic acids. In the acidic environment of the stomach, these drugs are neutral components that can cross the plasma membrane and enter gastric epithelial cells. In the neutral intracellular environment, the drugs are recognized and trapped. The resulting intracellular damage is responsible for the local gastrointestinal injury associated with NSAID use. Gastric acid secretion Inhibition of cycloxygenase prostaglandins Bicarbonate/ Mucous Production Blood flow NSAIDS Neutrophil adherence Mucosal dama- Expression of intercellular vascular endothelial ge due to neutro- Adhesion molecules in gastric cells phil free radicals Vascular endothelium and proteases. Acid hypersecretion Acid hypersection is an important causative factor in some patients with peptic ulcer disease. Zollinger-Ellison Syndrome(Z-E-S)are two clinical examples in which hyperacidity leads to peptic ulcer disease. In Z-E-S, a gastrin-recreting tumor of the non-beta cells of the endrocrine pancrease lead to increased acid secretion. In lusting ulcer, seen in patients with reverse head injuries, heightened vagaltone causes gastric hyperacidity. Figure is showing the interactions among an enterochromaffin-like (ECL) cell that secretes histamine, a parietal cell that secretes acid, and a superficial epithelial cell that secretes cytoprotective mucus and bicarbonate. Physiological pathways, shown in solid black, may be stimulatory (+) or inhibitory (-). 1 and 3 indicate possible inputs from postganglionic cholinergic fibres, while 2 shows neural input from the vagus nerve. Physiological agonists and their respective membrane receptors include acetylcholine (ACh), muscarinic (M), and nicotinic (N) receptors; gastrin, cholecystokinin receptor 2 (CCK2); histamine (HIST), H2 receptor; and prostaglandin E2 (PGE2), EP3 receptor. Drug actions are indicated by dashed lines. A blue X indicates targets of pharmacological antagonism. A light blue dashed arrow indicates a drug action that mimics or enhances a physiological pathway. Shown in blue are drugs used to treat acid-peptic disorders. NSAIDs are nonsteroidal anti-inflammatory drugs and are ulcerogenic. 1.4 Gastrointestinal Motility: Laxatives are drugs that either accelerate faecal passage or decrease faecal consistency. They work by promoting one or more of the mechanisms that cause diarrhoea. Because of the wide availability and marketing of OTC laxatives, there is a potential that an appropriate diagnosis will not be sought (Jahangir moini). Rarely in medicine is there an absolute indication for the use of laxatives. A high fibre, well-balanced diet rich in fruits and vegetables supplemented by bran should be enough to normalize bowel function. The fear of autointoxication and the constant concern of many patients regarding the frequency and quality of bowel movement make laxatives one of the most popular over the counter drugs in the market with serious potential for user abuse. Accepted indications for laxatives and stool softeners include preparation for diagnostic colonic examination (Barium enema, colonoscopy: treatment of anorectal disorders) and prevention of hepatic encephalopathy (Smith and Reynard). Fibre is defined as the undigested residue of fruits, vegetables, and other foods of plant origin after digestion by the human GI enzymes. Fibres water holding capacity is the ability of the fibre to hold water and make bulking of faecal materials possible. Fibres stool bulking capacity is the ability of the fibre to increase the volume of intestinal content because it can absorb and holds water. Bacterial growth in the colon provides additional bulking. Insoluble fibres speeds GI transit time. Cholinergic mechanisms are also responsible for modulating motor phenomena in the gut; thus it is not surprising that cholinomimetic agents are effective in promoting gastrointestinal motility. It also has cholinomimetic properties, apparently sensitizing intestinal smooth muscle cells to the action of Acetylcholine rather than acting on acetylcholine receptors. The drugs acts to hasten esophageal clearance, raise lower esophageal sphincter pressure, accelerate gastric emptying, and shorten small bowel transit time 1.4.1 Mechanism of Laxative Action: (KD Tripathi, 1999) a. By their hydrophilic or osmotic nature, laxative can cause retention of fluids, in the colonic content, as well as increase the mass. b. Inhibiting Na+K+ATPase of villous cells impairing electrolyte and water absorption. c. Stimulating adenyl cyclase in crypt cells increasing water and electrolyte secretion. d. Enhancing PG synthesis in mucosa which increases secretion. e. Structural injury to the absorbing intestinal mucosal cells. 1.4.2 Classification of Laxatives:- Many drugs in low doses act as laxative and in larger doses as purgatives 1. Bulk forming 4. Stimulant purgatives Dietary fibre: Bran (a) Diphenylmethanes Psyllium Phenolphthalein Methylcellulose (b) Castor oil 5. Anthraquinones 2. Stool softner Senna, Cascara sagrada Docusates (DOSS) 6. Osmotic purgatives 3. Lubricant Magnesium, sodium salts Liquid paraffin Lactulose 1.4.3 Anthraquinone Derivatives:- Senna is obtained from the leaves and pods of Cassia augustifolia and contains the anthraquinone glycosides called emodins. In oral dose the sennosides is poorly absorbed, but after removal of the sugar and reduction to anthrol by colonic bacteria, they are absorbed into circulation excreted in bile to act on small intestine. It takes 6-7 hrs to produce action. The active principle is believed to act on the myentric plexus to increase peristalsis and decrease segmentation. They also inhibit salt and water absorption in the colon. In India, sennosides are usually marketed in combination with stool softeners such as docusates. Side effects observed are nausea, vomiting, diarrhoea, colic, urine discoloration (yellowish brown to red) and melanosis (colonic atony and mucosal pigmentation after a regular use of the drug). It should be used cautiously in women and children bebelow years of age, and after abdominal surgery. Preparations GLAXENNA tab. Sennosides ( calcium salt) 11.5 mg. SOFSENA tab 12 mg. PURSENNID tab -18 mg LAXSENA tab 12mg, 18mg(forte)