THE CRUCIBLE Essays (400 words) - Salem Witch Trials, The Crucible

THE CRUCIBLE by Andrew Lawrence The witch trials in Salem, Massachusetts in the early sixteen hundreds was a time of uneasiness and suspicion. Anyone could easily turn in his or her neighbor on the ground of witchcraft. Someone could merely say their neighbor's spirit had attacked them during the night, which no man can prove. Nevertheless, as a God-fearing community, they could not think of denying the evidence, because to deny the existence of Evil is to deny the existence of Goodness, which is God. The most important scene in the play was act two, scene three, where John Proctor is able to talk with his wife, Elizabeth, one last time. He decides that he will "confess" to the crime of witchcraft, thereby avoiding being hung. However, to accept what he said, the judge also requires him to sign a written confession which states that he confessed to the crime of witchcraft. Judge Danforth would post it on the church door, to use Proctor as an example to get other people to confess. That upset Proctor greatly, because people would look down on him with disdain, and it would blacken forever his name. What was most important to him was to make a stand against the insanity of the town, for himself and for God, and using that as a last resort to make people aware of what was happening. This last stand for righteousness is an example of proctor's great character and rationale. Arthur Miller wrote his play, The Crucible, a story about the Salem witch trials, and the panic resulting from it, as an allegory to show people the insanity of the McCarthy hearings. He wrote it as an allegory so that, if tried by McCarthy, he could say, "it's just a play about the witch trials in Salem. How do you get this communist idea from it?" The story illustrates how people react to mass hysteria, created by a person or group of people desiring fame, as people did during the McCarthy hearings. Arthur Miller, acting as a great visionary, warned us that if we did not become aware of history repeating itself, our society would be in danger. At the same time, he had to do this in a matter that would not get him arrested, hence the witch-trial mechanization. Word Count: 604

Oswald Boelcke essays

Oswald Boelcke essays With 40 victories to his name at the time of his death, Hauptmann Oswald Boelcke was Germany's greatest fighter pilot and air unit commander. Boelcke was born in Giebichstein, (near Halle, Saxony) the fourth child of six in a schoolteacher's family. Ever an active youth, he excelled at gymnastics, swimming and mountain climbing. In 1911, after he graduated from high school, he joined the Prussian Cadet Corps Communication battalion and was later posted to a Telegraph battalion in Koblenz/Rheine, gaining his commission in 1912. Attracted to the flying corps, he transferred to the Fliegertruppe (pilot-troop) in May of 1914 and learned to fly at the Halberstadt Aeroplane Works. Boelcke passed the third and final pilot's exam on August 15 1914, just days before the outbreak of war. Oswald was initially assigned with his brother Wilhelm to the Fliegerabteilung (pilot-department) # 13. Wilhem was five years older than Oswald and served as his observer. After quarrels with other flyers the brothers decided it would be best to be posted to different units. In May 1915 he was transferred to a unit near Douai, France, Feldfliegerabteilung (field-pilot-department) # 62. Later in 1915, Boelcke was the pilot chosen to test Anthony Fokker's new machine gun synchronizing device. It was a great success and Boelcke used the new invention to become the first German ace. It was at Feldfliegerabteilung # 62 (FFA 62) that Boelcke met another rising star, Max Immelmann. The two began a friendly scoring rivalry flying Fokker Eindeckers. After each downing eight enemy planes, he and Immelmann were awarded the Orden Pour le Mrite (Blue Max) on 12 January 1916. They were the first two pilots to receive Prussia's highest award for bravery. Also while stationed with FFA 62, Boelcke saved a French boy from drowning. The grateful villagers wanted the French government to award him the Legion of Honor. This was not likely. B ...

Ibsen, "An Enemy of the People" Assignment

Ibsen, "An Enemy of the People" - Assignment Example Dr. Stockmann knows that the health of the community is significant, and that is why he devotes time to carry out the reliable scientific tests. The findings are important in preventing the dire consequences of drinking the water. The doctor does not only point out the danger, but also provides a solution to correct the anomaly. Thus, it is unfair for Peter Stockmann to accuse the doctor of not thinking of the community. The media play a significant role in validating the Dr. Stockmann’s findings and showing his commitment to doing the right thing. The media is the voice that relays information to the public. Hovstad, the editor of the People’s Messenger, enlightens the public regarding the incapability of the Mayor (34). Hovstad assures the public that every paper will reflect the affairs that are central to the people. Hence, the media is devoted to correcting the political class and pointing out the issues of concern to the public. In essence, the author uses the media to highlight the flaws in the leadership, as well as, critical issues that need immediate

Regulation and Management in the Global Economy Case Study

Regulation and Management in the Global Economy - Case Study Example 10 defines company provisions for leadership structure of the board of directors whereas sub-section A.2 has clearly explained division of responsibilities between head of the board and the executive officer. The code states that the office of chairman and chief executive officer should not be held by the same individual and this detachment of roles must be set out in writing. In contrast to the principles of UK corporate governance code, 2010; Imola plc is practically in violation of these principles. The role of the chairman has only been restrained at leading the board for effectiveness in setting agenda for board meetings and in constructing relations between executive and non-executive directors. Despite the fact that code constrains chief executive officer to be the chairman of the board but in exceptional cases major shareholders must be consulted in this endeavor which in case of Imola plc can only be justified as an exception only if the major shareholders have also been con sulted in advance to the appointment. Provided the company performance and restructuring, the decision for appointing same person as chairman and chief executive officers seems clear violation of duality clause of the corporate governance code. Section 2 of the corporate governance code, 2010 stipulates some principle regarding the effectiveness of the board, of which composition of the board has been defined in sub-section B.1 of the code, 2010. Sub-section B.1 states that the board of directors must be composed of individuals from diverse areas of expertise so that balance of skills and experience could be maintained efficiently and should be based upon sufficient member size for better management, monitoring and evaluation. Imola plc has successfully implemented this principle by maintaining sufficient size board and directors from diversified backgrounds (Clarke & Branson, 2012). What Imola plc has failed to implement is the balance between executive and non-executive board

Marketin Planning Essay Example | Topics and Well Written Essays - 3500 words

Marketin Planning - Essay Example The advisory committee helps the companies to reveal the strength and weakness in the strategic plans. It discusses the strategic responses with the companies and provides them with the outcome where the company has to improve. The companies are required to get registered with the committee, so that they receive continuous updates and monitoring from IHS CERA. The membership is taken on the annual basis and the committee delivers two research cycles to the companies, who are registered under it. The committee provides with the current scenario of marketing strategies of the industries. The companies will remain well aware regarding the changing perspective of the marketing plans that are undertaken by the industry (Petro Tech, 2012). The members are bound to receive the following from the committee: 1) Forecast or anticipation of the oil and gas industry of the United States 2) Get the access to the IHS CERA Database Centre. 3) Receive semi annual client meeting (invitation/ record o f the proceedings) Shell is the leading oil and petrochemical company based in Unites States. The company seeks to develop unique marketing strategy based on the current scenario of the marketing plans of the industry. ... Shells seek to maintain its position in the industry by meeting the global energy demand in a very responsible way. They aim at providing competitive returns for the shareholders. The company also seeks to develop a competitive edge, so that they can retain the best position in the industry. In new downstream markets, access to upstream resources has become very difficult as there exist high competition. But for Shell the main competitive advantage is their capability of project delivery and the operational excellence along with their concentration in the upstream businesses. The company has invested 80% of the capital in the upstream business in 2013. In the upstream business, the company focus on the exploration of new liquids and natural gas reserves. They aim at developing new projects where the technology and the know-how of the business can add value to the resource holders (Deloitte, 2013). The downstream and upstream engines are generating cash and developing the business, wh ich is strengthening the financial performance of the company.   The company makes investment in few selective growth regions. It thus applies distinctive technology to the growth regions and provides with excellent operating performance for extending the productive lives of the assets of the company and hence increases profitability. Their major strategies are the deep water, integrated gas and the resources that play an important role, such as shale oil and gas. The themes provide them with medium term growth and they expect to make the themes to be their core engines of the business in the near future. The future opportunities of Shell include the potential oil reserves of Iraq, Arctic, Nigeria and Kazakhstan. The opportunities are to be exploited by the company in order to

Business Plan for a java Culture coffee shop

Business Plan for a java Culture coffee shop Coffee Shop: Business Plan Executive Summary The coffee bar based on the java culture is resolute to develop into an essential and daily requirement of the local coffee lovers. It will be a place where one can escape from his daily stressful life schedules and find comfort, friends as well as books, all at a single space. The business plan of java culture coffee bar is purely based on introducing coffee shop for the clients with free cafà © and above all that they will provide free books to their customers so that they can enjoy and relax themselves. The basic idea behind this coffee bar is to serve the best coffee of that area where the coffee will be admired with the pastries. The company is planning to start this project on a 1000 square foot land which will be best suited for a coffee shop situated in the central Noida. The company believes in the welfare of the society and accomplishes it by supporting charity and income of the people belonging to rural areas by adopting fair trade. The company has also planned to support those farmers by using their coffee in the coffee bar who cultivates the coffee by adopting sustainable manufacture, fair trade and organic products. (Bplans) Table of Contents 1. Introduction 2. Company Description 3. Market Analysis 4. Organization and Management 5. Service or Product Line 6. Marketing and Sales 7. Funding Request 8. Financial Projection 9. References Introduction Purpose: For the operations of the initial year, the main objectives of the Java culture coffee shop are discussed below: The main purpose of our coffee shop is to gave social and friendly environment to the people. By helping our customer by giving convenient location, good customer service and best quality of coffee for drink. Key to success: The company’s keys to success are discussed below: Our store will offer great quality customer service and a serene environment. A relaxing, upscale interior design. Employee training in order to be at pace with competitive scenario. Gave special discount offer to our regular customer Company Description Java Culture is launching its first business plan in India. It will offer new style of coffee shop in Noida where localities, teenagers and other people feel relaxation in that environment. Variety: No other coffee bars located in that particular location will able to meet up the quality, taste and range of tea, smoothies, coffee drinks, juice, cocoa and other products that Java culture does. Location: Java culture will be located in the main section of Central Noida in the centre of the entertainment and shopping hub of Noida (sector -18). Expansion: This coffee bar is expected to be the first of a chain of the Java culture coffeehouses located in markets that have significant traffic by the store, and main attraction point for the youth. Java culture concept: At one time CONTESSA was the acknowledged quality automobile in India. After that Mercedes-Benz was introduced and then Audi, with its superb product and service approach. Java will be the first Audi of the coffeehouse chain industry, offering a higher quality product andbetter quality service in an exceptional environment. Market Analysis Java culture launches a different coffee shop in growing market segment. Market Segmentation: Javas customer base in Noida is comprised of four target groups. These groups are: Students and Faculty Teenagers Office workers Others Target Market Segment Strategy: Java Culture will provide the relaxing atmosphere for those who generally drink coffee. Our most of the clients will be college students and couples where they can meet and also read books and pass their time without paying any extra amount. Organization and Management Organization: the design of the organizational entity, its structure, vision and mission, and decision making organs. Management: the processes/procedures and systems of the organization that ensure that the organization efficiently uses its available resources to achieve its aims and objectives. Management Team: A full-time manager is appointed to supervise the day round activities. The responsibilities of manager is to administer the staff, developing a marketing strategy, handling the suppliers, fulfilling various other every day managerial duties and organizing inventory. We believe that we have chosen the best suited person for the job. The five key elements necessary for the sustainability of our organization are as follows: Service or Product Line Java Culture will offer the best coffee and maintain high quality which will further attract the customers. It also offers pastries, snacks and sandwiches. The lists will be available in a clearly drafted menu card. Product Description: The organization highly specialized not only in beverages like coffee, tea and juice etc. but also in eatables such as chocolates and snacks. We are not bounding ourselves to specific product but strive to provide customers with many options as wide range of variety under one roof. Services: We provide door step delivery services to the customers. We offer special discounts on any day of the week. We also offer combo deals. We have provided Wi-Fi connectivity. We provide gifts to our regular customer on festive seasons. Marketing and Sales The Organization is focusing on Customer oriented marketing strategy as how to attract new customers and encouraging the existing clients to demand for more. Competitive Edge: Our competitive edge,compared tothe other coffeehouses in Noida includes the following: Asignificantly higher quality, better tasting coffee product. Ourcurrent location can arguably be considered the best in the market. We have various drinks which can be served as a substitute for people who dont drink coffee. These alternatives are tea, shakes, juice and squashes. Our Internet website will include online ordering also. Sales Strategy: Our sales strategy includes: Recruiting dynamic sales force that can know and satisfy customer needs. There are various practices that need to be carried out to offer best of quality. Always indulge in a) reduce customer waiting time, and b) create efficient product ordering Sell coffee, gift baskets on our website Establish coffee service at local businesses Adopting various marketing strategy like discount to key groups, selling cards etc Create an online feedback program Sales Forecast: We are assuming that in first year, our per day customer will be 150 and within a year it will increase by approximately double of the first year. Marketing strategy: Our strategy will be to offer a high quality product andsuperb servicein a superior environment. Launch Marketing: Launch marketing leads to awareness amongst masses, various techniques establish organization’s brand images are as follows: Emails Local Electronic Media Local Print Media Packaging Superior location Funding Request As our sole proprietorship business is on its initial stage and it’s a small scale business, so I will utilize my fix deposits and savings for the business. And can borrow from friends and relatives. For further expansion I will utilize the profits in the long run. Financial Projection The Company is placing itself in market as setback to the risk which is primarily due to liquidity. The company maintains the liquidity as the debt to be cleared at the month end and no credit sale. The Company’s investment structure enables the company to maintain good liquidity. Projected Cash Flow: As the chart of java culture America projects, organization will enjoy good cash flow, this leads to meets debt on as and when basis and not only that, but it will be in a better position to meet future uncertainties. (Source: Java Culture America Cited from BPlans) References Bplans. As retrieved on February 4, 2014, available at, http://www.bplans.com/about_us/ Kotler, P. and Keller, K. L. (2006), â€Å"Marketing Management† (12th ed). Prentice Hall Publications. National resource guide, (2013), (English), As retrieved on February 4, 2014, available at, http://www.sba.gov/about-sba/what_we_do/resource_guides 1

Violence In Video Games :: essays research papers

You open your eyes to a narrow hallway with various passages opening to the left and right. The walls seem to be made of some pseudo-stucco material. You ignore the passages as you head forward to the opening at the end of the hallway. A spacious chamber opens up before you, with three passageways that open to the left, forward, and right respectively. After a few steps forward, you turn around and see another floor above the original hallway you came in, about twenty feet up. There are ramps from the left and right heading up towards it. At the foot of one of the ramps is a small white box with a red cross on it. As you walk closer to inspect it, footsteps are heard coming from behind you. You spin around to face a man of generic description toting a sinister looking modified chain gun. Before you can say anything, he opens fire, unloading three or four rounds into you. Time to take evasive action. You backpedal to the right, arriving at the white box. You feel instantly healed. Tu rning, you sprint back into the hallway you came in from, dodging left and right to avoid flying bullets. The second right takes you into a small windowless room with nothing but a low-powered handgun and some loose clips littered about the floor. It will serve its purpose. The gun seems heavier than it should be as you slam a clip home and take an ambush position to the right of the door. The man barges in and misses seeing you. You take careful aim and unload eight rounds into the back of his skull. As he falls to the ground in his final death throes, the words ‘Falco_Lombardi fragged NeoNess101 with a handgun’ appear at the top of your vision. You smile to yourself and pick up his chain-gun, ready now for anything. This is the type of rush most gamers get playing an online multiplayer first-person shooter such as Quake III, Unreal Tournament, Half-Life, or classic DOOM. But can these games be destructive to mental health? Can they actually desensitize people to the point where they cannot tell the difference between reality and virtual reality? The evidence will be presented for it, the evidence against it, and then I’ll show my own personal experience. You can draw your own results. First of all, the evidence that video games promote violence.

Final Paper on Managerial Accounting

On this small plot of land in the middle of a bustling city called Bacolod, in the Negros Occidental province of the Philippines, lies home to the family of Jose and Teodula Tamera. Located on 79 Lacson Street, this place was especially home to one of their sons, Robin Tamera.After years of decadence in this little spot called home, Robin found himself working in Ontario, Canada. It was there that the inspiration to keep the property's memories alive was sparked. He had a desire to keep this lot not only as a memorial keepsake for himself, siblings, and relatives, but first and foremost as a reminder of his parents' love and care.Robin Tamera's concept was to open a very humble place for all to stay in Bacolod City, whether they were local or foreign visitors. He wanted a hotel that incorporated and adapted all of the finest amenities that other places in the world could offer.In 2006, after years of investment and construction, Robin's desire became a reality after converting their property to a bed and breakfast place. â€Å"The Tamera Plaza Inn† became not only a place to stay, but a memorial and tribute to the Tamera Family. The Inn offers overnight lodging and meals. It includes 1 Superior room, 8 De Luxe rooms , 6 standard double rooms, 5 standard single rooms, a function room, all air-conditioned with cable TV services. The Tamera Plaza Inn has 30 full time employees to date.Meanwhile, the inn faces very serious seasonal customer fluctuations. The average number of tourists in Bacolod is 70,000 per year, majority of which are during Summer and in October during the MassKara festival. The inn has about 2 % of these tourist choose them for accomodations. Although the place has no rental costs and the expenses in the contsruction of the inn has already been acquired, the inn has an opportunity to increase its profitiability.Below is the the cost allocation per year:For the purpose of this paper, Activity-Based Costing will be used to analyze the inn' s profitability and to present a recommendation. In Table 1, Activities Analysis and Assignment of Activities to Products (lodging and dining) by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 3061.6 hours. Using the driver to trace the cleaning activity to the two products separately, and assigning 2651.4 hours and 410.2 hours respectively, of cleaning time, the driver can allocate PHP 46,611 to lodging and PHP 7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry and transportation) in each product. Unit product cost is defined as the total produ ct cost divided by the total number of customers. The unit product costs of lodging and dining are PHP 340.67 and 71.31 per customer respectively for a year. The lodging and dining products of The Tamera Plaza Inn represent two market segments.After applying ABC to the The Tamera Plaza Inn case, the unit costs of each of the Inn's products in two market segments are clear. The cost information acquired from ABC in this case will be useful to the owners for marketing strategy, decision making and cost-volume-profit analysis.Table 1.In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in the second to fourth column of table1 while fifth to tenth columns present detail about how activities are allotted to each product by drivers. For example, the d river of the cleaning activity is the cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons. The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the coun try inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis.Table 1 Monthly Costs of ResourcesResource life time Replacement value Capital costs Cost per monthRent-a-land 30 ï ¼  ï ¼  700,000 Owner’s lands 30 150,000,000 13,324,092 1,110,341 Buildings 30 16,050,000 1,425,672 118,806Personnel Number Total Costs Cost per monthFull time staffs 23 9,060,000 755,000 Part-time staffs 13 2,448,000 204,000 Managers 2 1,320,000 110,000is the general manager. Meanwhile, the inn faces very serious seasonal customer fluctuations. The average volume of customers for hot spring use  can come to a maximum of 58,048 persons monthly in the winter season and a reaches minimum of 18,311 persons in the summer season. In addition, this hot spring country inn bears a heavy space and land costs due to the high cost of buildings and land in Taipei. The monthly costs of rent, lands, buildings and labor are showed in table 1.This inn doesn’t use any activity-based costing method in its accounting system except for the traditional one. Since activity-based costing can be very complex and time consuming, and even less in tourism industry, it is not widely applied in the manufacturing industries in Taiwan (Chen, 2001, p. 52). It is recognized that partial activity-based costing can be used to enhance rather than totally replace the accounting system when the company finds it too difficult to implement full-scale ABC-based accounting.Some companies also complain that the cost of ABC’s administrative and technical complexity, and of continuously generating activity data, exceeds any benefits subsequently derived from it, so that they reject proposals to implement ABC to their companies. Nevertheless, many firms still find they have success in co st reduction, product pricing, customer profitability analysis and output decisions when they adopt ABC (Chenhall and Langfield-Smith, 1998; Clarke et al., 1999; Innes and Sinclair, 2000; Cotton et al., 2003).Our traditional accounting cost information was gathered from 1 November, 2003 to 30 December, 2003. The figures for customers’ volume were acquired from the mean of the number of customers in these two months. In order to obtain a more accurate picture of Table 2Activities Analysis and Assigning Activity to Product Using Activity Drivers Resource Labor Materiall Total Quantities of Drivers Total Unit cost per Product cost Activity& Utility Cost Lodging Spring Dining quantity activity driver Lodging Hot-Spring Dining Cleaning 99,572 20,155 119,727 2,651.4 3,749 410.2 6810.6 17.58/hr 46,611 65,904 7,212(10.57%) (3.67%) (0.32%) Changing 1,455 607 2,062 960 0 0 960 2.15/hr 2,062 0 0 sheets(0.47%) (0%) (0%) Washing 32,225 22,196 54,421 830 1,832 188.6 2,851 19.09/hr 15,849 3 4,972 3,600(3.59%) (1.95%) (0.16%) Clear up 91,475 21,623 113,098 0 0 10,710 10,710 10.56/number 0 0 113,098(0%) (0%) (5.06%) Check on 5,454 2,276 7,730 450 0 0 450 17.17/number 7,730 0 0(1.75%) (0%) (0%) Ordering 54,451 1,994 56,445 0 0 11,203 11,203 5.04/number 0 0 56,445(0%) (0%) (2.52%) Carrying 75,220 2,754 77,974 0 0 103,754 103,754 0.75/number 0 0 77,974(0%) (0%) (3.49%) Re-supply 4,320 2,437 6,757 20 436 4 460 14.69/hr 294 6,404 59(0.07%) (0.35%) (0.00%) Cooking 297,968 58,945 356,913 0 0 2,010 2,010 177.57/hr 0 0 356,913(0%) (0%) (15.96%) Purchasing 73,886 605 74,491 18.5 24 198 240.5 309.73/hr 5,730 7,434 61,327(1.30%) (0.41%) (2.74%) Check in 263,806 90,647 354,453 232.47 1,891.67 692.5 2,816.64 125.84/hr 29,255 238,051 87,147 /out(6.64%) (13.26%) (3.90%) Admini- 36,608 1,049 37,657 210 779.2 102 1,091.2 34.51/space 7,247 26,890 3,520 strative(1.64%) (1.50%) (0.16%) Marketing 6,160 176 6,336 1,440 56,750 33,240 91,430 0.07/person 100 3,933 2,303(0.02%) (0.22%) (0.10%) Acc ounting 26,400 756 27,156 1,440 56,750 33,240 91,430 0.297/person 428 16,855 9,873(0.10%) (0.94%) (0.44%) Renting700,000 251.96 1,385.80 461.94 2,099.7 333.38/space 83,999 461,999 154,002(19.05%) (25.73%) (6.89%) Depreciation1,229,147 251.96 1,385.80 461.94 2,099.7 585.39/space 147,495 811,236 270,416(33.45%) (45.18%) (12.09%) Total 1,069,000 226,220 3,224,367*Total activity cost 346,800 1,673,678 1,203,889(78.65%) (93.21%) (53.83%)* All activities in column (3) added Direct material cost 61,137 116,843 1,032,498(13.87%) (6.51%) (46.17%)Outsource laundry 33,000(7.48%)Hot-spring water5,049(0.28%)Total product cost 440,937 1,795,570 2,236,387Total customers 1,440 56,750 33,240Unit product cost 306.21 31.64 67.28Allocated resource costs, working sampling (Tsai, 1996) is used to estimate the percentage of time spent on each of various activities for each staff member and manager. In this way an adjusted percentage of personnel time spent on each activity can be obtained. In the first st age, resources in this country inn are assigned to all activities in five activities centers by resource drivers.In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total act ivity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons.The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the country inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis.TAMERA PLAZA INN Date Established: March 2006 #79 Lacson St., Bacolod City Tel No. 432-1708; Fax: 709-0886 Manager: Dina Serfino E-mail: [email  protected] C lassification: Economy Class No. of Rooms: 20 Rates: Superior 1 1,500.00 Deluxe 8 1,300.00 Standard Double 1,100.00 Standard Single 900.00 Extra Matress 250.00 Extra Person 100.00 Last Updated: September 11, 2013 Rates are subject to change without prior notice

The History of Containment Policy

The History of Containment Policy Containment was a foreign policy strategy followed by the United States during the Cold War. First laid out by George F. Kennan in 1947, the policy stated that communism needed to be contained and isolated, or else it would spread to neighboring countries. American foreign policy advisors believed that once one country fell to communism, each surrounding country would fall as well, like a row of dominoes. This view was known as the domino theory. Adherence to the policy of containment and domino theory ultimately led to U.S. intervention in Vietnam as well as in Central America and Grenada. Containment Policy The Cold War began after World War Two when nations formerly under Nazi rule ended up split between the conquests of the U.S.S.R. and the newly freed states of France, Poland, and the rest of Nazi-occupied Europe. Since the United States had been a key ally in liberating western Europe, it found itself deeply involved in this newly divided continent: Eastern Europe wasnt being turned back into free states, but rather being placed under the military and political control of the Soviet Union. Further, western European countries appeared to be wobbling in their democracies because of socialist agitation and collapsing economies, and the United States began to suspect that the Soviet Union was deliberately destabilizing these countries in an effort to bring them into the folds of communism. Even countries themselves were dividing in half over the ideas of how to move forward and recover from the last world war. This resulted in a lot of political and military turmoil for the years to come, with such extremes as the establishment of the  Berlin Wall  to separate East and West Germany due to the opposition to communism. The United States developed its policy of containment to prevent communism from spreading further into Europe and the rest of the world. The concept was first outlined in George Kennans Long Telegram, which he sent from the U.S. Embassy in Moscow. The message arrived in Washington, D.C., on February 22, 1946, and was circulated widely around the White House. Later, Kennan published the document as an article titled The Sources of Soviet Conduct - which became known as X Article because Kennan used the pseudonym Mr. X. The policy of containment was adopted by President Harry Truman as part of his Truman Doctrine in 1947, which redefined Americas foreign policy as one that supports the free people who are resisting attempted subjugation by armed minorities or outside pressures. This came at the height of the Greek Civil War of 1946-1949 when much of the world was waiting to see which direction Greece and Turkey would go, and the United States agreed to help both countries to avoid the possibility that the Soviet Union would lead them to communism. The Creation of NATO Acting deliberately (and at times aggressively) to involve itself in the border states of the world and prevent them from turning communist, the United States spearheaded a movement that would eventually lead to the creation of the North Atlantic Treaty Organization (NATO). The group alliance represented a multi-national commitment to halting the spread of communism. In response, the Soviet Union signed an agreement called the Warsaw Pact with Poland, Hungary, Romania, East Germany, and several other nations. Containment in the Cold War: Vietnam and Korea Containment remained central to American foreign policy throughout the Cold War, which saw rising tensions between the United States and the Soviet Union. In 1955, the United States entered what some historians consider a proxy war with the Soviet Union, by sending troops into Vietnam to support the South Vietnamese in their battle against the communist North Vietnamese. The United States involvement in the war lasted until 1975, the year the North Vietnamese captured the city of Saigon. A similar conflict took place during the early 1950s in Korea, which was likewise divided into two states. In the fight between North Korea and South Korea, the United States backed the South, while the Soviet Union backed the North. The war ended with an armistice in 1953 and the establishment of the Korean Demilitarized Zone, a 160-mile barrier between the two states.

Man of the Year †A Journal Theatre

Man of the Year – A Journal Theatre Free Online Research Papers Man of the Year – A Journal Theatre I can honestly say that I took this course in order to learn something about theatre. Theatre has been one area of interest that I have previously been unable to tap into on a personal level. I have seen a number of theatrical performances in the past but have never had the free time to pursue any involvement in any theatrical venue. Therefore this course has served as my introduction to the world of theatre not only in a passive way but by performing a play, also in an active way. There were some aspects of performing that I found easy, while others appeared quite hard. While I have never performed in a play or assisted in the production of a play, the idea of the group project was something completely new to me. In choosing to be an actor, I chose the role that I felt fit my qualities the best. It is hard to say why, but I found the ability to memorize my lines, while time consuming, rather easy. With very little work I was able to learn my lines and capture the ability to deliver them as needed. I also found comfort in being on the stage itself. Though I expected to be quite nervous and feel antsy while putting on the performance, to my surprise, I had no trouble delivering my lines or simply being on stage performing in front of a group of people. I felt successful in many aspects of my performance, from my body language, to my deliverance, and the clarity I believe I delivered my lines with. I felt as though I took my time, not rushing the performance and adding to the dramatic feel that was to be achieved. It was also helpful that the s cript was written using the type of spoken word that I would use in everyday conversation, making memorization easier. The production of this play however did not come without its difficulties. The group found time to rehearse outside of class at a premium, as many of our members were involved in a number of activities and had prior commitments. The production itself was shorter than most productions are, but this did not make rehearsal any easier. While it was not difficult to memorize the lines, it required something different altogether to be able to bring all of the actors’ dialogues together and also be able to create body language that is not written into the script. The play itself was of dramatic nature and had to display emotion that was completely artificial, and I felt that the two women in our production were especially strong in presenting their feeling of fear and anxiety under pressure. While we rehearsed a number of times, they displayed different emotions each time and I felt that during our final production they were at their strongest. While we cannot claim to be professionals in anything that we did, with some of our group members having acting experience and others like me having absolutely no experience, I was quite pleased with the final product. I was proud to be a part of the play â€Å"Man of the Year† and feel that on the limited time allowed that the play was well put on and pulled off. Personally I felt that I successful in learning my lines, being able to block, and achieve a sense of realism in my acting; turning a written play into a real live work of art, with action and drama all rolled into one. I can also say that I have definitely gained a newfound respect for the acting profession as a whole. Being able to really act in a serious manner on the stage I now know just what it takes to simply put on a performance, but to be good or great is something altogether. One can put in hard work to be able to act, and I feel satisfied that I did just that, but I do realize that it takes something special, maybe something that cannot be taught in order to be memorable. Research Papers on Man of the Year – A Journal TheatreRiordan Manufacturing Production PlanBionic Assembly System: A New Concept of SelfMarketing of Lifeboy Soap A Unilever ProductAssess the importance of Nationalism 1815-1850 EuropeEffects of Television Violence on Children19 Century Society: A Deeply Divided EraTrailblazing by Eric AndersonHonest Iagos Truth through DeceptionCapital PunishmentPersonal Experience with Teen Pregnancy

Everything You Know About Leadership Is Wrong Assignment

Everything You Know About Leadership Is Wrong - Assignment Example The author also argues that the trainings are inefficient because they fail to include employees in the sessions yet she considers this to be essential for leadership to be successful. Ryan argues that the elimination of the fear of the leader in a group, the use of technology, and the improvement of human relations in organizations leads to successful teamwork and leadership (3). The topic that Ryan discusses is related to leadership styles that include authoritative, free rein, and participative (Lewin Slide 16). The author discourages the authoritative leadership style that is the one where the leader dictates what members of a team are supposed to do or not do. This is because this style of leadership is bureaucratic and it creates fear among workers. When workers fear the leader, this leads to the inefficiency of a team because it consequently leads to lack of trust between the leader and the followers. The author, however, does not point out anything about free rein, which is the style where the leader delegates all functions to the team members. In this style, the leader endorses decisions that are made by the followers without objections (Shriberg et al 70). The author encourages the participative leadership style that is the one where the leader involves members in making all decisions. When there is training, leaders and followers are involved so that they can discuss issues as a group. This helps to reduce fear and create trust among the members of a team (Ryan 3). This topic is also related to the human relations style of management that is the one where managers cater for the needs of employees before any other needs. The consideration of employee’s wants before others leads to efficiency in the performance of work, which consequently improves the performance of companies. This topic is also related to the subject about the stages of teams and their dysfunctions. Ryan argues

Analyze and evaluate Robert Frost's The Road Not Taken Essay

Analyze and evaluate Robert Frost's The Road Not Taken - Essay Example According to Larry Finger (1978), he once told an audience, â€Å"You have to be careful of that one; it’s a tricky poem - very tricky† (478) when referring to this poem. The title of the poem is â€Å"The Road Not Taken† rather than â€Å"The Road Less Taken† (emphasis added), which provides the first clue as to the author’s original intentions and a different reading of the poem. Understanding Frost’s background enables one to analyze the poem through each of its four stanzas and trace the linguistic tools used by the author to make his personal philosophical meaning clear. Robert Frost was born in 1874 in San Francisco, California. Although he lived in small apartments throughout the city during his first 11 years, Frost is more commonly associated with the natural scenes of the New England countryside that is used in his poetry (Parini 2000, 3). When his father died, Frost moved with his mother and sister to his paternal grandparents’ home in Massachusetts until his mother found a teaching post in nearby Salem. Life was always a struggle for Frost and his family, but he did well in school and helped on the farm and eventually earned a scholarship to Dartmouth, supplemented by his grandfather, in 1892. Soon after this and before receiving a degree, he returned home to take over his mother’s unruly classroom. He did this and other odd jobs until his secret fiancà © Eleanor graduated from St. Lawrence University and they could get married (Pirini 2000). Frost then began attending Harvard until it became necessary for him to support his gr owing family. His grandfather bought him a farm that Frost attempted to work, but he eventually returned to teaching, through it all demonstrating a heavy preference and talent in the area of literature. However, by this time, his writing was beginning to gain recognition and he was developing his own style and poetic approach. â€Å"The Road Not Taken†