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.

World Wide Project War Essay Example | Topics and Well Written Essays - 1750 words

World Wide Project War - Essay Example Principally there are 3 schools of thoughts. The first one introduces the "just war" concept. The second is called Pacifism and the third is Realism. The three are totally different than each other. Pacifism believes that there is no moral justification of war. Realism on the other hand believes that there is no such thing as morals in international relations and a moral justification is not required. The only thing that matters is the country and national interests. The just war theory explains that a nation should justify the war before it wages war and it forms the basis of the present international law. Both the three ideologies play an important role in determining if a country will go to war or not, depending on the relative support to each ideology and the effectiveness of the arguments used by the leadership to rally the masses. Let's take the war on Iraq as the main theme for this project. Pacifist, and those "just war supporters", who think that there was not any justification for launching the war are at the forefront of opposing this war. The anti war movement reflected the basic pacifist belief that war can never be justified and it criticized different war justifications and complained against sending the American children to attack another nation. A nation that had never murdered a single American citizen (according to Michel Moore's "September 11") The reports by the government on Iraqs weapons were dismissed by the war opposition as fraud. They believed that the Iraq war will most probably increase the already existing hatred towards the United States throughout the Arab world. The government was accused of ignoring the main source of instability and anger in the region, which is the Palestinian-Israeli conflict and instead was creating more instability in its quest for "Oil" resources. The anti war activists described the major outcome of the Iraq war. Just like any other war, the results would be a shocking loss. Those who will die will lose their future; their families will lose their beloved ones. Those who are wounded and disabled will lose hope and aspiration. The attacked nation will lose property, environment health and resources. It will be an American responsibility to rebuild what was destroyed and some believed that the money required for the war should be used to improve local conditions in the country and that such a responsibility should be avoided by not avoiding the whole idea of war. This motion was raising proportional to the increased causalities among the American soldiers in Iraq. No weapons of mass destruction were discovered. No real stability in Iraq was created. And the Arab population in the neighboring countries labeled the new formed government in Iraq an American puppet. The anti war activists believe that the American public was misguided by the administration about the real reason of the war in Iraq. In their view, all the justifications presented to justify the war were proved to be manipulated by the government. Anti war officials add several other points to the argument. They believe

Compare 3 different conceptual approaches to global supply chains Essay

Compare 3 different conceptual approaches to global supply chains examining their differences and similarities - Essay Example Effective supply chain management is made possible by the use of effective communication, information, trust and cooperation. Global commodity chain (GCC) approach consists of â€Å"set of interorganisational networks clustered around one commodity or product, linking households, enterprises and states to one another within the world economy† (Gereffi & Korzeniewicz, 1994). The global production network (GPN) approach involves the existence of circuits that function in an interconnected way to conduct operation and transactions for the production of specific services and products for distribution and consumption (Dicken, 2011). As opposed to the concept of ‘chains’ which follow a vertical mono-linear structure, the GPNs are ‘networks’ that spread in multiple directions i.e. vertical, horizontal, diagonal etc. Christopher (2011) asserts that it should be kept in mind that supply chain is different from ‘vertical integration’. As far as the complexity is concerned, the structures of GPNs are far more complex and inter-woven when compared to chains. This extreme complexity is driven by the patterns of demands that exist worldwide. Global supply chain management is more inclined towards addressing the issue of supply to the end users of products. As a result of this, the competition between different firms can be seen at grass root level. This is due to the fact that every firm is striving to achieve the aim of reducing costs in a competitive market to maximize profits. The GPNs on the other hands are more concerned with the issues of supply that are faced by producers of the products. At this end, the problems are more related to the matters regarding acquisition of raw materials on lowest possible prices from suppliers around the world. The areas of focus related to GPNs include territoriality, domestic actors like

Trouble Brews at Starbucks Case Study Example | Topics and Well Written Essays - 1250 words

Trouble Brews at Starbucks - Case Study Example However, in 2007, trouble began when the company performance began to decline. It reported a reduction in the number of customer visits in the United States leading to a 50 percent drop in share price (Pride, Hughes and Kapoor 45). In two quarters growth remained flat and declined in the fourth quarter. This led to rehiring of Howard Schultz, who was viewed as a visionary leader. This was done on the purpose of restoring Starbuck’s premier brand. To this end, this paper analyzes this company to understand how it can regain its earlier status. In the industry, the level of competition is very high. Some of the major competitors for this company include the Tully’s coffee, Caribou Coffee and Gloria Jean’s. Although, there are a high number of competitors, the industry is dominated by the mentioned competitors. In Starbucks case, there are new entries and other firms in the market. The company’s new competitor is McDonalds’ â€Å"McCafe†. Competitors are likely to enter this industry because the startup cost is low. McDonald has the ability to create its distinct product that will help it tap in the coffee market. A store that can successfully enter the market has the potential to make profits. Fortunately, the company’s location limits new entrants. Also, the existence of differentiated brands enables the company to increase the switching costs for customers. For Starbuck, the sheer scale has helped reduce the buyers bargaining power (Romney n.pag.). There is no single group that influences the purchase of the company’s products in large quantities. Also, there are different options as a result of a high number of competitors. In addition, the products that can substitute coffee are in of a variety. This threat is high for the company. The purchase of bottled coffee is seen as inexpensive rather than opting for the company’s mug coffee. There are also products that can be used instead of coffee. They

Regulation of Gastric Acid Secretion

Regulation of Gastric Acid Secretion The stomach is a J-shaped enlargement of the gastrointestinal tract just lies below the diaphragm; the digestive tube dilates into an elongated pouchlike structure, the size of which varies according to several factors, notably the amount of distention. For sometime after a meal, the stomach is enlarged because of distention of its walls, but, as food leaves, the walls partially collapse, leaving the organ about the size of a large sausage. In adults the stomach usually holds a volume upto 1.0 to 1.5L. ANATOMY OF STOMACH 1.1.1 Divisions of the stomach: The fundus, body and the pylorus are the three divisions of the stomach. The fundus is the enlargement portion of the left and above opening of the oesophagus into the stomach. The body is the central part of the stomach, and the pylorus is its lower portion. 1.1.2 Curves of the stomach: The curve formed by the upper right surface of the stomach is known as the lesser curvature; the curve formed by the lower left surface is known as the greater curvature. 1.1.3 Sphincter muscles: Sphincter muscles guard both stomach openings. A sphincter muscle consists of circular fibres so arranged that there is an opening in the centre of them (like the hole in a doughnut) when they are relaxed and no opening when they are contracted. The cardiac sphincter controls the opening of the oesophagus into the stomach, and the pyloric sphincter controls the opening from the pyloric portion of the stomach into the first part of the small intestine. 1.1.4 Stomach wall: Gastric mucosa The epithelial lining of the stomach is thrown into folds, called rugae, and marked by depressions called gastric pits. Numerous coiled tubular- type glands, gastric glands, are found below the level of the pits, particularly in the fundus and body of the stomach. The glands secrete most of the gastric juice, a mucous fluid containing digestive enzymes and hydrochloric acid. 1.1.5 Functions of the stomach: The stomach carries on the following the functions: It serves as a reservoir, storing food until it can be partially digested and moved further along the gastrointestinal tract. It secretes gastric juice, containing acid and enzymes, to aid in the digestion of food. It carries on the limited amount of absorption of some water, alcohol, and certain drugs. It produces the hormone gastrin, which helps regulation of digestive functions. It helps to protect the body by destroying pathogenic bacteria swallowed with food or with mucous from the respiratory tract. 1.2 Regulation of gastric acid secretion: The mechanisms operating at the gastric parietal cells as summarized in the above figure. The terminal enzyme H+K+ATPase (proton pump) which secretes H+ ions in the apical canaliculi of parietal cells can be activated by histamine, Ach and gastrin acting via their own receptors located on the basolateral membrane of these cells.Out of the three physiological secretagogues, histamine, acting through H2 receptors, plays the dominant role, because the other two, gastrin and Ach act partly directly by releasing histamine from paracrine enterochromaffin like cells called histaminocytes located in the oxyntic glands. While H2 receptors activate H+K+ATPase by generating cAMP, muscarinic and gastrin receptors appear to function through the phospholipaseC -IP3-DAG pathway that mobilizes intracellular Ca+. The cAMP mediated proton pump activation also involves Ca+. The secretomotor response to gastrin and cholinergic agonists is expressed fully only in the presence of cAMP generated by H2 acti vation. As such, histamine participates in the acid response to gastrin and Ach at more than one levels, and H2 antagonists suppress not only histamine but also Ach, pentagastrin and in fact any gastric acid secretory stimulus. Gastrin is secreted from the antrum in response to rise in antral pH, food constituents and vagally mediated reflexes. The dominant muscarinic receptor mediating vagal responses is of M1 subtype. Its location on the ganglion cells of the intramural plexuses has been confirmed. The parietal cell muscarinic receptor is of the M2 subtype but the subtype of muscarinic receptor on histaminocytes has not been defined. Vagus releases Ach in dose proximity to histaminocytes and gastrin secreting cells, but apparently at a distance from the parietal cells. Prostaglandins have been ascribed a cytoprotective role in the gastric mucosa by augmenting mucus and bicarbonate secretion, as well as other actions. PGE2, produced by gastric mucosa, inhibits acid secretion by opposing cAMP generation and gastrin release. CONTROL OF GASTRIC ACID IN STOMACH: 1.3 Peptic Ulcer Peptic ulcers disease refers to a group of disorders characterized by circumscribed lesions of the mucosa of the upper gastrointestinal tract (especially of the stomach and duodenum). The lesions occur in regions exposed to gastric juices. When the stomachs natural protections from acid stop working ulcers will occur. Duodenal ulcers almost always develop in the duodenal bulb (the first few centimetres of the duodenum). A few, however, arise between the bulb and the ampulla. Gastric ulcers form most commonly in the antrum or at the antral-fundal junction. Nearly 80 % of peptic ulcers are duodenal the others are gastric ulcers. Most duodenal ulcers appear in people between ages 20 and 50 years, while gastric ulcer usually occurs between ages 45 and 55 years. Duodenal ulcer is twice as common in men as in women and gastric ulcers affect men and women equally. Approximately 10 to 20 % of gastric ulcer patients also have a concurrent duodenal ulcer. Gastric ulcer is often a chronic disease and may persist for 10 to 20 years characterized by repeated episodes of healing and re-exacerbation. Peptic ulcers occur when there is an imbalance between offensive factors and defensive mucosal factors (Goel and Bhattacharya, 1991). Ulceration in the mucosa can be because of either breakdown of mucosa with the development of surface defects or failure of restitution of mucosal integrity resulting in retardation or failure of healing of the ulcers. No apparent causal factor is sufficiently uniquely associated with peptic ulcers to warrant unequivocal implication in pathogenesis of the ulceration. The mechanism of defensive action consists of humoral, functional and neuronal factors. All these factors are responsible for the mucosal protection. The precise biochemical changes during ulcer generation are not clear yet, although various hypotheses have been proposed from time to time. Increased gastric motility, vagal over activity, mast cell degranulation decreased gastric mucosal blood flow and decreased prostaglandin level during stress condition is thought to be involved in ulcer generation. Similarly role of oxygen derived free radicals have been shown to play a role in experimental gastric damage induced by ischemia and reperfusion, hemorrhagic shock and ethanol administration. Helicobacter pylori a pathogen is now known to be the most common and important causes of gastric ulcer in humans (Davies et al., 1994), exhibits active inflammation with epithelial damage accompanied by neutrophil migration. 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)

Reversing The Aging Process, Should We? Essay -- essays research paper

Reversing The Aging Process, Should We? In the length of time measured as human lifetime one can expect to see a full range of differing events. It is assumed that during a lifetime a person will experience every possible different emotion. If one is particularly lucky, he will bear witness to, or affect some momentous change in humanity. However is it reasonable to ask what would be experienced by someone who lived two lifetimes? Up until recently the previous question would and could only be rhetorical. There is no answer, because no one has ever lived that long. Of course that was up until now. At McGill University, nematodes (tiny organisms) have experienced five lifetimes (Kluger). Through complex scientific experiments nematodes and fruit flies have had their lifespans increased not by fractions of life times, but by multiples of lifetimes (Kruger). Mankind is using the discovery of DNA as an opportunity to play G-d by changing the aging process. Man has a natural tendency to play the role of G-d. Man has a an inherent need to affect others, be it through the vises of war, power, manipulation or politics. However man’s natural tendency to play G-d has reached it’s final manifestation. By attempting to slow down the aging process man is using himself as the ultimate canvas, to play the role of the omnipotent. Research into the process of aging began in 1961(Rose, Technology Review:64). Since then a great deal of time, money and effort have been appropriated into discovering the causes of aging, it can therefore be inferred that humanity has an almost "personal" interest in aging. Of course the culmination of discovering how we age, is discovering how to stop it. An intrinsic characteristic of Man is His obsession with superficiality. Superficiality is equated with appearance. The appearance of beauty can be equated with youth. Therein lies man’s obsession with age, ceasing to age means being eternally beautiful. As usual man’s actions are dominated by ego and self-preservation. Within the confines of youth there lies a certain fountain of power. Power which cannot be accessed once one ages. Things like physical and sexual prowess. The time of youth is often refereed to as the "prime of your life". It is therefore not difficult to understand and conceive of man’s motivation to stay young and to wish that the immediate people surr... ...m control ling microscopic chemical reactions. Man is referred to as G-d’s ultimate creation, the universe his canvas. But what happens when humans steal the canvas and decide to redecorate, would you want to recolor your Picasso? Is there any justification for living that long, does there need to be? These are not easy questions, and there not intended to be, but should scientists prove successful in their endeavors, all of these questions will have to be resolved. How can certain establishments which frown on cosmetic plastic surgery frown on the reorganization of protein strands? There is no doubt that the people in charge of those organizations would take advantage of these technologies (Rose, Melatonin,: 6). How are the two things different? There are no possible answers to these questions for now they must remain rhetorical. It is increasingly obvious that the repercussions of these technologies stretch across the board. As always the horizon of the future stretches before us, only revealing a glimpse of that which is to come. The resounding questions that will soon confront us can only be concluded with the passage of time, something apparently humanity will have a lot of.

News Media

Rena Hermez RWS 100 Prof. Costello Nov. 29, 2009 News Media Media have tremendous power in setting cultural guidelines and in shaping political discourse. It is essential that news media is challenged to be unbiased and truthful. Most many people find news whether on TV, newspaper, or magazines to be politically bias. Michael Parenti, the author of Inventing Reality, asserts that the news can be bias towards political issues by using the â€Å"Methods of Misrepresentation† (Parenti 53). This includes: â€Å"Framing and Labeling†, â€Å"Selectivity and Deliberate Omission†, â€Å"The Greying of Reality†, â€Å"Auxiliary Embellishments†, and â€Å"Placement† (Parenti). These methods are used to serve the private news conglomerates and our country interests instead of the public interests. Therefore, the news content became politically biased. Moreover, the past decade has seen more change in the craft of news media than perhaps any other. Since the news conglomerates took over local papers and stations, news became less relevant and more for entrainment. The more news is entertaining to its audience, the more money for the news conglomerates and the shareholders. Thus, news is not as important to the lives of audience as they once were. The issue of economy is very crucial topic in the U. S. However, many news networks misrepresents the public interest by placing the article in the most secluded pages in the newspaper. For instance, the article, â€Å"Economists question accuracy of picture from economic data†, by New York Times Service, in the San Diego Union Tribune newspaper, discusses how the government’s picture of the economic data has a wide gap from the reality. It also explains why the government miscalculated the data, and gave a brief explanation on how to calculate it correctly. Since this article rectifys the government, San Diego Union Tribune decided to publish it on page A6 with advertising Ads. This is an example of â€Å"Placement† because as important as this issue has been to the public, the San Diego Union Tribune published the story in a place that is hidden from the readers view. Most people would never see it if they were just glossing the pages. According Parenti â€Å"troublesome stories that are not suppressed, ignored [†¦ still can be buried in obscure places. Placement is often used for the greying of reality†(Parenti 58). Another method of misrepresentation that occurs often in the news media is omission. Omission occurs when important information is not reported or is reported incompletely. likewise, Parenti defines it as, â€Å" sometimes the unmentioned includes not just particular details of he s tory but the entire story itself- even ones about major events† (Parenti 54). An example of suppressed issue in the mainstream press is that of the former Vice President Dick Cheney’s speech on October 21, 2009. He gave an important speech about the Center for Security Policy, and it was not televised on any American news or network. Not even Fox News televised this speech. They have, however, posted the speech on their website. Perhaps this deliberate omission of this speech from the news networks occurred because the Bush Administration became less powerful since too many people lost trust in it. Thus, when this particle example was omitted, than we are getting a skewed or biased perspective from Fox News network. Since big conglomerates bought news networks, the definition of â€Å"news† have changed for the past few decades because the profit motives. Before, news was information that is of broad interest to the intended audience. Today, â€Å"news production distortions are of a more political nature and reveal a pattern of bias that favors the dominate class of interests and statist ideology† (Parenti 53). When the president of ABC news was asked â€Å"how has the standard for what qualifies is news has changed because of the pressure profit motives? He responds back by saying it has changed and broadened and not lowered† (News War). An example of â€Å"broaden† news is â€Å"Palin visits Florida town that feted her in 2008† on MSNBC website headline news. This news report made it to the headline not because the public is interested in where Sara Palin visit, but because news produces want more news to fill up the page and to make more profit. Now days, anything can be made news as long as there is a video and a story line that goes with it. Thus, the issue of profit motives serve big conglomerates interest and not the public nterest as it once was. News media definition have shifted from public interest news to profit motive news, from fair and truthful news to political bias and inaccurate news. We live in a time where newspapers are not sufficient anymore, internet and TV are easier to access and cost less. However, it is very difficult to supply enough news to fill a whole page of website and a whole hour of TV news. Thus, to make profit the internet and TV, big private conglomerates decided to soften the news content to occupy the extra time thats left from the real important news. News content became more politically biassed, more entertaining, and more profitable. News is being selectively â€Å"siding with those who have powers, position, and wealthy†(Parenti 54). By covering news, politics, weather, sports, entertainment, and vital events, the daily media shape the dominant cultural, social and political picture of our society, only, instead of the real important issues of the cultural, social, and political picture of our society. Works Cited New York Times Service. â€Å"Economists Question Accuracy of Picture from Economic Data. San Diego Union Tribune 9 Nov. 2009: A6. News War: What’s Happening to the News. Prods. Stephen Talbot and Lowell Bergman. Frontline. PBS. WGBH Educational Foundation, 2007. â€Å"Palin visits Florida town that feted her in 2008. † 24 Nov. 2009. MSNBC. 24 Nov. 2009 . Parenti, Michael. Inventing Reality. New York: St. Martin’s Press, 1993. New York Times Service. â€Å"Economists Question Accuracy of Picture from Economic Data. † San Diego Union Tribune 9 Nov. 2009: A6. â€Å"RAW DATA: Dick Cheney's Remarks to the Center for Security Policy. † 21 Oct. 2009. FOX News. 24 Nov. 2009 . News Media They are often misrepresented by editors in order to make them more appealing to the viewer. For example, take this Big Mac from McDonald's. Here, advertisers have used a false portrayal of the real Big Mac to manipulate It's viewers to want to the buy their product. Similarly to advertises misleading us, so too does the media In their depiction of conveying real life Issues and events through the use of language features. Good morning/afternoon fellow classmates, today I am here to discuss the misrepresentations displayed in news articles.Recently, there has been a controversy between bikes and Campbell Newsman's new anti-bike laws. In the articles titled This Brisbane man posted a menacing video warning the premier. Police say he's done nothing wrong' by Robin Ironsides, and ‘Senior police packing heat' by Thomas Chamberlain and David Murray, both authors convey an unfair representation of the groups of bikes within society. These groups are often marginal's and authors portr ay them negatively based upon stereotypes. Together, these articles demonstrate the Inaccurate representations of bless as minorities.The article Senior police packing heat' published by the Courier Mall on the 1 lath of November (201 3), describes the Queensland Police battle against the belle legislation. Through closer examination, It Is clear that the authors, Thomas Chamberlain and David Murray have created a biased depiction of motorcycle groups though the utilization of language techniques such as evaluative language, repetition and actions. The headings of newspaper articles are considered to be one of the most important aspects of the text as it aims to engage and catch the reader's attention.The title Senior police packing heat' is a great example of an attention grabbing heading; however, it incorporates a negative connotation about motorcycle groups. The phrase â€Å"packing heat,† is quite alarming as it coincides with the Queensland Police Union's action to take stand in preparation for their fight against the bless. Here, Chamberlain and Murray have stereotyped all forms of motorcycle gangs to perceive them as criminals, or Involved In criminal activity. As a result, the government has made legislations against the entire belle population to stop their true as motorcyclists in order to prevent violent and illegal acts.The authors have also used repetition and actions to clearly show Queensland bikes as an infamous group to reinforce to the reader about their destructive prominence in society. Through the actions of Commissioner Ian Stewart, Chamberlain and Murray have successfully showed the Queensland Police Unions considerations to â€Å"allow some district duty officers to carry RE . 223 carbines with telescopic sights in their vehicles. † â€Å"These are very, very high powered weapons and they need to be handled very, very ruefully. The repetition of â€Å"very,† emphasizes the dangers and threats posed to us by the bi kes and outlines how much care â€Å"SENIOR police† should take. This showcases that the people Involved in motorcycle groups are considered to be criminals and or Involved In criminal actively as their behavior in society Is alleged to be Illegal. Similarly, the article entitled ‘This Brisbane man posted a menacing video warning the Premier. Police say he's done nothing wrong' Published by the to Premier Campbell Newman and his family.However, after deconstructing the article, it is clearly shown that investigators could not identify any signs of criminal offence behind the menacing video. Through the utilization of language features such as emotive language and intensifiers, Ironsides has portrayed the offender as a mysterious man alleged to be involved in criminal activities. This emotive language is depicted in the second stanza of the article. Ironsides states that the â€Å"Queensland Police Service confirmed investigators† that the man responsible was not persecuted of any illegal acts.This indicates that the man behind the online video criticizing the State Governments â€Å"anti-bike laws† has not been found to commit any signs of criminal offence. Despite this, the author has created an undesirable representation of motorcycle minorities through the use of intensifiers. She writes that the â€Å"masked man† involved in the online video criticized the Vicious Lawless Association Disestablishment. † This implies that although the man was not committed of any lawless offence, he was assumed to be a dangerous figure in society.Here, the author has represented this group of people in a negative manner through a careful election of deceptive techniques. To reinforce this statement, Ironsides has incorporated a visual element in her article that portrays the alleged offender to have committed the series of threats to Campbell Newman and his family. This picture displays the masked man giving an inappropriate gesture t owards authority, therefore, reinforcing our negative perceptions of bike groups. Every day, journalists are entrusted with the task of delivering unbiased events and issues to the public.However, editors regularly bypass this expectation, and instead serpentine the story to what was actually being conveyed in order to manipulate readers to perceive something the way they want you to. This technique was used by Robin Ironsides in her article titled ‘This Brisbane man posted a menacing video warning the Premier. Police say he's done nothing wrong,' and Thomas Chamberlain and David Murray in their article ‘Senior police packing heat'. In these articles both authors have represented bike minorities in a bias and negative manner. They have portrayed all motorcyclists groups as criminals who are involved in illegal activities.

World War Two essays

World War Two essays World War II was a time of death, destruction and sorrow. The events that took place during this period did, and still do appear quite unbelievable to many people. The atomic bombings of Hiroshima and Nagasaki introduced for the first time the power of nuclear weaponry, and the attack on Sydney Harbour by Japanese mini-subs demonstrated the cruel ability of many nations to take innocent lives. World War II was a time for leadership and dominance, the startlingly persuasive Adolf Hitler prime example. Analysing these events carefully is essential if the significance of World War II is to be fully understood. The atomic bombings of Hiroshima and Nagasaki in August 1945 were perhaps the most significant events of World War II. On the morning of August 6, 1945, a B-29 bomber took off on a secret mission from Tinian Island in the South Pacific. Its destination was Hiroshima, Japan, and aboard was a 9400-pound atomic bomb, codenamed Little Boy . Just a few months earlier, Harry S. Truman, President of the United States, had made a decision; based largely on his exclusive knowledge that a singular bomb could destroy an entire city, to drop an atomic bomb on Japan following three and a half years of the United States direct and constant involvement in World War II. Japans defeat was vitally important in the United States desire for the war to end, and thus the first ever atomic bombs to be used in combat were constructed. The target of Little Boy was the Aioi Bridge in central Hiroshima, and when the bomb exploded just 280m away from its designated target at 8:15am, its shockwaves destroy ed everything within a four-kilometre radius of the epicentre. Fat Man , the bomb dropped on Nagasaki just three days later at 11:02am , unleashed a force comparable to Little Boy. The nature of the bombings was so shocking, so incomprehensible, that their impact continues to be ...