Risk Measurement Technique Essay Example | Topics and Well Written Essays - 750 words

Hazard Measurement Technique - Essay Example Hazard Management is a different control that investigates all the potential perspectives and reasons which could include as a hazard in a specific foundation. The point of hazard the executives is to acquire any occurrence that may happen, and it centers around the guideline of counteraction as opposed to amendment. Dangers are of various kinds, there could be dangers towards the money related side of an association, or the information contained by the division, or the danger of loss of specialists and staff because of different reasons (Hopkin,2012). Hazard the board methods center around a few basic and fundamental inquiries which relate to the recognizable proof of wellspring of hazard. When the source is resolved, their effects are assessed, in the event of incredibly bustling lines just like the case in scarcely any ventures, prioritization is performed, and after that the plausible arrangements are conceived. Different procedures are being utilized in the field of hazard the executives, anyway the as a matter of first importance step towards dangers moderation is its recognizable proof; it is a regularly being said that answer for the difficult lies in distinguishing the difficult first.( Ziegler, pg 255, 2005) a similar instrument follows on account of hazard. A legitimate hazard the board approach ought to be received. Universally and expertly there are countless estimation procedures for hazard. After the progression of recognizable proof, examination is directed which essentially incorporates understanding the nature and level of seriousness of a specific hazard. Every conceivable effect and measurements of the hazard are examined and their potential effects are concentrated also. It is a base up approach that plays out the assessment remembering all the potential factors that could make any hazard. It investigates the procedures, items and people which could produce any hazard. Its quality is the recognizable proof of the regions which could be inclined to disappointment and hazard, and dependent on the information, it empowers taking

Christmas Around The World Essay Example | Topics and Well Written Essays - 750 words

Christmas Around The World - Essay Example Maybe what makes the idea of Christmas widespread to all individuals is its concept of sharing. Taking after the motion of the three Wise Men in the nativity scene, presents has gotten one of the mainstays of the Christmas season. Individuals, during this season, savor the experience of giving presents, from the least difficult, for example, Christmas card, to the most costly. Today, as indicated by Ace Collins, (2003) â€Å"shoppers spend more than $4 billion for every Christmas shopping day, or about $2.8 million every moment, during the Christmas season in the United States alone.† (101) Gifts are additionally credited to Santa Claus or Father Christmas and Saint Nicholas in different societies. His iconography advanced during that time and has become one that visits houses on Christmas Eve to convey presents to youngsters and families who have been acceptable. As referenced previously, there are one of a kind Christmas customs across nations, so it would take an extremely not insignificant rundown to annal every one of them, consequently, we would examine them in simplifications. For example, the Far East such Japan, Korea and the nations with various religions have an increasingly common festival offering accentuation to presents, the Christmas tree and getting ready Christmas supper. In any case, in nations like Ethiopia, Guatemala and Mexico, the profound angles prevail †12 PM mass, Christmas song, strict parade and other grave services. Nations, for example, the United States with its multicultural populace have fluctuating degrees of strict and mainstream festivities and exercises. Novel customs fundamentally mark explicit nation festivities. For instance, the Philippines praises the longest Christmas season, beginning as ahead of schedule as October. Two fundamental Christmas implications or purposes prevail far and wide - the strict and the mainstream. From one perspective there is an accentuation on the introduction of Jesus and its essentialness to the world while on the other there is an accentuation on the inexhaustible devouring, skipping and happiness.

SIPA Events Interdisciplinary Talks COLUMBIA UNIVERSITY - SIPA Admissions Blog

SIPA Events Interdisciplinary Talks COLUMBIA UNIVERSITY - SIPA Admissions Blog SIPA is a very busy place.   Each week there are 10-15 events that feature interesting speakers and panels on a variety of topics.   The following entry was contributed by Erisha Suwal, a second year student at SIPA.   Erisha is working in our office this year and she, along with several other students, will be contributing posts throughout the year. _____________________ While having lunch over lamb and rice with hot and white sauce, my Pakistani friends encouraged me to join them for a talk titled “  Pakistan 2010: The most dangerous decade begins.” The talk was organized by the Center for the Study of Democracy, Toleration, and Religion (CDTR). It is a Center that was founded after SIPA won a competitive grant and its main objective is to examine religion’s role in politics and international relations. The title was very intriguing and only the day before I had had a discussion    on how Pakistan seems to be in a constant state of turmoil. More than any other country. Perhaps even more than Afghanistan.  I joined them. Christine Fair, Assistant Professor at the Center for Peace and Security Studies, Georgetown, was one of the panelists. She was speaking on ‘India and Pakistan in Afghanistan: Opportunities and Constraints.’  She argued that India had a strong interest in staying in Afghanistan especially to monitor Pakistan. She questioned why no one talks about India running intelligence operations in Afghanistan and why no one challenges India when it build schools very close to the Pakistani border. She claimed that the Pakistani Army personnel, particularly those in the lower ranks, want the U.S. out of Afghanistan because they believed that the American presence intensified Taliban presence in Afghanistan. Her talk led to a rich discussion on India, Pakistan and Afghanistan. At the talk, I found out that Terry Eagleton was coming to speak the same evening    on “The New Atheism and the War on Terror.” Eagleton is an influential literary theorist and Distinguished Professor of English Literature at the University of Lancaster, who has written more than forty books. He gave an entertaining and insightful talk. The poster said, seating was on first come first serve basis. Usually I do not follow these warnings, but I’m glad I did this time. The room filled up very quickly and I ran into some SIPA professors. I saw  Mahmood Mamdani, who teaches Political identities, State and Civil Wars in Africa and  Theory, History, and Practice of Human Rightsand Professor  S. Akbar Zaidi was also present. He teaches  Political Economy of Pakistan: State, Society, and Economy. Eagleton started off asking, “Why are atheists obsessed with religion as Puritans are obsessed with sex?”  He commented that Richard Dawkins and Christopher Hitchens, whom he dubbed Ditchkins, were engaged in anti-god diatribe with zero conception of faith and theology. He also argued that rise of Islamic fundamentalism was similar to “chickens coming home to roost.” Eagleton delivered provocative and controversial but witty statements and entertained his audience. CDTR co-organized Terry Eagleton’s lecture with  Heyman Center for the Humanities. I missed going to lectures outside of class. It is easy to immerse oneself in course-works and socializing, Wednesday’s two lectures reminded me of how being in Columbia exposes you to cutting edge discussions in whatever field it might be.

A Brief Note On The Price Of Healthcare Essay - 1206 Words

The price of healthcare in America is extremely high. Healthcare spending in America is so high because of drug spending. Studies have also shown that America spends more on healthcare than any country in the world but produces inferior results. Any drug that is sold in America, must be approved by the FDA. The concept behind drugs is to save or extend life of persons in need. Over the last decade, we have seen a large increase in drugs pricing. Prices hiked from 2.4% growth in 2013 to 12.2% growth. Some factors could be blamed for this increase of drug prices. This factors include the fact that USA does not regulate drug prices, length of drug patents, limited competition and small markets. America abolished the idea of drug regulation in the 1970’s. Drug price regulation was abolished to create a competitive market for drug makers. This abolishment gives an urge on drug makers. Drug makers are able to determine the worth of their drug and are allowed to set their price range. This is very disadvantageous to the public because they have to abide to any price set by the drug maker. Consumers pay different prices. All consumers are charged differently. Government entities such as Department of Defense (DOD) and Department of Veteran affairs (VA) obtains prescription drugs at a lower price while uninsured consumers are forced to pay at a higher price since they are paying cash. These uninsured consumers have no power to stand up against these drug companies or the government.Show MoreRelatedMicroeconomics Versus Macroeconomics Bus6101627 Words   |  7 PagesMicroeconomics versus Macroeconomics Economics for the Global Manager BUS610-1101C-02 Abstract I want to thank everyone for joining me today to review the effects of microeconomics and macroeconomics in conjunction with the healthcare industry. We will start with a brief introduction of what we will review, and then briefly hit on the subject matter in a bit more detail. â€Å"The world’s largest and most diverse economy currently faces the most severe economic challenges in a generation or more†Read MoreBenefits Of Telemedicine Programs For Financial Assistance For Telecommunication Infrastructure818 Words   |  4 Pagesa barrier to the potential long term cost saving and increase in quality of care. Funding and programs designed to help educate the population especially low income, elderly, and veterans who face additional challenges to receiving appropriate healthcare, about the benefits of telemedicine will likely increase the use of and demand for expanded help for telemedicine implementation. 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For the Be There San Diego initiative, it is likely that due to scarcity with resources, that the resulting necessity will be to choose and trade off one health need with the otherRead MoreAnalysis Of The Federal Deficit And Deficit Spending1181 Words   |  5 Pagesfederal debt was under president Andrew Jackson, and it only lasted a single year(Wall Street Journal). The federal government never managed to pay off the debt again, although some administrations, like Coolidge’s and Clinton’s, have managed to run brief surpluses(Wall Street Journal). Yet today there seems to be no limit on the debt and deficit spending, and a key question has been pressed into the forefront of politics and fiscal policy, â€Å"is having a federal deficit rea lly a bad thing?† It seemsRead MoreNhs Reform Essay examples1662 Words   |  7 Pageshealth and social care. This briefing outlines a summary of the key reforms. Please note, some terms which require further clarification are explained in a glossary at the end of this document. The white paper focuses on four key areas: 1. 2. 3. 4. Putting patients and the public first Improving healthcare outcomes Autonomy, accountability and democratic legitimacy Cutting bureaucracy and improving efficiency A brief note on social care In addition to these four key areas, the document confirms theRead MoreThe Health Of The Affordable Care Act1637 Words   |  7 Pageswhat is wasteful or non-beneficial to patient care. The Affordable Care Act is allowing individuals who could not afford healthcare to have access to clinicians and resources. This presents a new concern where more physicians, who already have large patient loads, must accommodate a new patient population. With more and more of these individuals seeking care, the healthcare industry will be forced to address how to deal with these extra patients and how to prevent waste of resources and time. Read MoreSwot Analysis Of Nestle1302 Words   |  6 Pagespackaged food and beverage manufacturer in the world, Nestlà © operates in 12 different segments of the consumer products market, including baby foods, bottled water, cereals, candy, coffee, prepared and prepackaged foods, dairy, drinks, food service, healthcare and nutritio n, ice cream and pet care. Its stable of brands includes some of the best-known names in the industry, such as Stouffer’s, Dreyer’s, Hà ¤agen-Daz, Purina, Aero, Butterfinger, Gerber, Maggi and Perrier. Nestlà ©Ã¢â‚¬â„¢s fundamental purpose isRead MoreAlignment Of Hrm And Business Strategies1192 Words   |  5 PagesLincoln. Third group of Ford Company comprises on European cars. Altogether, it makes Ford Motors, the world’s second largest manufacturers of cars, trucks and SUV’s. Japanese heads manufacture cars of all prices ranges and cover large part of the market, whereas American cars are of same price, and European cars like Aston Martin, Jaguar and Volvo are for the elite class. Their objective is to become the largest manufacturer of cars of world (Dyer Reeves, 1995). The objective of Ford is to become

The American Of The Mexican American War Essay - 730 Words

1 Thomas Gordon The Mexican-American War 28 January 2015 US History University of Phoenix In 1846-1848 was the first time the U.S would fight a war on foreign soil, it was called the Mexican-American war. At this time Mexico was just starting to develop into a government and was extremely confused and leadership was split between decisions. While the U.S government was head over heels about pushing the country’s borders farther and farther across North America with only expansion in his mind. President James K. Polk faith was in one thing and one thing only to the Manifest Destiny. He believed that the country shouldn’t be limited to just the Atlantic coastline that it should be connected to the Pacific Ocean as well. It began alongside the Rio Grande. Mexico controlled Texas, Arizona, California, Nevada, Utah, and New Mexico in 1835. In 1836, Texas was the first Mexican territory that gained its independence from them. The United States originally believed that another state would cause major issues because one it wasn’t controlled by the governmen t and there was a lot of unknown politics. Texas was another major slave state and most of the major northern states didn’t believe slavery should be allowed. Another reason was because Mexico consistently threatened Texas after they gained independence that they would raid the borders and destroy whatever laid in front of them. The Mexicans are actually the cooperates to starting the war on AprilShow MoreRelatedThe American Of The Mexican American War1664 Words   |  7 PagesAileen Aguilar Professor Froese History 11 20 October 2016 The Mexican American War â€Å"No President who performs his duties faithfully and conscientiously can have any leisure.† –President James K Polk. The Manifest Destiny is believed to have the primary cause of western expansion in the United States during the 19th century.Read MoreThe American Of The Mexican American War Essay1470 Words   |  6 PagesThe Mexican-American War was a result from the rising conflict between Mexico and the United States on who has the rights for Texas after Texas gained its independence from Mexico on March 2, 1836. Before Texas annexed with the United States on December 29, 1845, it was an independent state with 9 years of being free from Mexico . Although Mexico never acknowledged Texas to secede from them, the Texans and the United States did so the U.S. decided to add Texas as the 28th state. After Texas gainedRead MoreThe American Of The Mexican American War1121 Words   |  5 PagesThe Mexican-American War was a gruesome and bloody battle involving the two major powers between the Americans and the Mexicans. The first major power was the annexation of Texas and the second p ower is the protection along with the acquisition of the territory. States provinces such as California, Texas and New Mexico is inherited by Mexico from Spain. Mexico government was weakened and practically bankrupt after the war and was unable to take control of their territories. Before the war startedRead MoreMexican American War And The Mexican War1380 Words   |  6 PagesThe Mexican American war better known as the Mexican war, was a conflict between The united states of America and Mexico. from 1846 to 1848. It followed in the wake of the 1845 US annexation of Texas, which Mexico considered part of its territory, despite the 1836 Texas revolution. After its independence in 1821 and brief experiment with monarchy, Mexico became a republic in 1824, characterized by considerable instability, so that when war broke out in 1846, Mexico was ill-prepared for this conflictRead MoreThe American Of The Mexican War943 Words   |  4 Pagesdeclare war on Mexico was provoked by the Mexican government itself. His diplomatic course of action proved to have been in vain in an attempt to gain compromise and peace between America and Mexico. Regardless of the attempts made by the American government to peacefully coerce Mexico to relinquish the land, America was denie d each and every time. Military presence was necessary in order to facilitate a greater respect from Mexico and to also offer additional protection for the Americans residingRead MoreMexican American War1560 Words   |  7 Pages1. How did American life during the period of the Age of the Common Man reflect both the influence of the frontier and the impact of newer rationalistic concepts? (Think inventions, religion, peace, prosperity, literature, art, education, etc) 2. Briefly define (no more than 1 paragraph each, some are a sentence or two): -The Mexican American War: The Mexican-American war was a fight for lad between the Untied States and Mexico where the United States defeated Mexico and gained over five hundredRead MoreThe Mexican and American War1953 Words   |  8 Pages The Mexican and American War â€Å"The United States had emerged as a modern capitalist nation, and the spirit of nationalism in the country was strong and growing† (Henderson 71). As tensions grew between the Unites States and Mexico, there was a thirst for war. 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This war not only shaped American politics for decades, but also fueled the sectional crisis that culminated into the infamous Civil War. Being the new country’s first

Comparing and Constrasting between northern and Italian Art Free Essays

In Beneath the Lines of Historical Art: Comparing and Contrasting the Work of Northern and Italian Art Intro of Denver Art Museum Honestly, this was probably one of the best experiences of my entire life. I’m not the best person with knowledge about art but I definitely love to appreciate art more after this visit. Not only was I amazed how the exterior of the architecture was so imaginary and different but I was completely surprised; this was not what I expected. We will write a custom essay sample on Comparing and Constrasting between northern and Italian Art or any similar topic only for you Order Now It was so awesome that they can create something so wonderful and stable! When I arrived I wasn’t quite sure where I was to enter, but eventually I found the entrance. Exterior was not as amazing as what was inside of it! I do admit I was a little lost but I eventually found out where to go. I definitely like how they gave every painting, Its own space/territory. Instead of throwing every artwork into one wall, the paintings had their own room basically. And I would think everything was going to be old but everything was kept clean and sanitized. The architect for the Interior was Like new and I never felt so comfortable. I loved every thing about this visit and will return In he future more times than once. Love It, love It!! Comparing and Contrasting influential artist and sculptures; Michelangelo, Leonardo Dad Vinci, Lorenz Gibber, Detonated, Udder, and many more. During the same time many unknown artist arisen and influenced change on the perspective of art or what the meaning of what art can be. For Instance, even a speck of light and shade can change the overall outcome between velvet and wool, copper and aluminum. As well as, a small item in a painting can briefly explain an entire paintings storyline and can help understand the artist even more. The Renaissance contributed to a variety of similarities and differences. But nowhere is this more apparent than in the similarities and differences we will find between the art of Northern Renaissance and Italian Renaissance which will be explained further on. Nevertheless, art work shall always be thoroughly observed otherwise it will be misinterpreted. Breathe Abeam was a Northern German Renaissance engraver (1502-1540) and he and his brother Seabed Abeam were also successful printmakers. In 1525 the brothers and a fellow artist were tried for their radical religious and political beliefs ND they were expelled from Nurturers in 1529. Eventually Breathe Abeam continued his work with portraits as the court artist to Duke William IV of Bavaria. One of the art works currently held at the Denver Art Museum Portrait of a Woman demonstrates how colors are an importance on indicating the texture and appearance of an object. By the use of how much detail is put into every little aspect in the illustration (looking closely, every crease in her wardrobe shows the woman’s body structure/posture), and narrative because the indications of her gold rings on ere hands, the wardrobe can simply predict that this is an important, wealthy, German woman during the sass. In this portrait painting, is a German Matron (a member of the House of Chad von Antibacterial), she emphasis her wealth and status by her luxuries garments and signifies her power/status by displaying a substantial posture with her hands held together. Beam’s mastery of space reflects in his portraits; the colors of light and shade, enables him to represent so convincingly the rich fabrics worn by his noble subject and makes this woman look as if she was imaginary/perfect or â€Å"too good to be rue. But it’s not Just the garments that the woman wears that makes this a remarkable piece of art but its how proudly she stands and how she holds her hands together. Outstanding posture can signify importance and strength because the hands are clearly illustrated in the center so the audience will notice it first. â€Å"Portrait of a Woman,† By Breathe Abeam (1 500 – 25), A German Northern Renaissance Engraver viewpoints of the artist. In the following Portrait of a Woman, Abeam tells, the person that is looking at this portrait, that this woman is no average women. Looking ruefully, she is against a plain wooden board background which brings out the color of her large fur collar on her silk coat, this is a clear indication of what her status is in the society; her gown has sleeves trimmed with velvet bands and her white head covering is wrapped around by a fine linen veil it seems. As well with the nice clothing, there is a noticeable Jewelry on her hands. These are several gold rings which is important because it signifies that this portrait in not about personality and characteristics but this is about the small petite materials involved in the illustration. Breathe Abeam uses the color of light and shade to contribute to the texture in his materials and the narrative of his entire piece. Many artist display discrete kinds’ objects in paintings to Justify a storyline but all artists have brief similarities. So as you were to look at a Northern Renaissance artist you can see similarities to an artist in the Italian Renaissances art piece. Vitro Carapaces was a Southern Italian painter of the Venetian school, he studied under Gentile Beeline. Little is known of his early life, but influences came from his astonishing work of the Beeline Family and Antinovel dad Messing. Vitro was regularly known for his individualism in his artwork, stated Giorgio Vassar, an early biographer of Renaissance artists. He produced many large-scale narrative wall paintings of religious subjects for the city of Venice. But a piece that stood out from the rest of his work, was a portrait off lady holding a book. In the sass Vitro illustrated the Portrait of a Lady with a Book, currently, belongs to the Denver Art Museum. This artwork not only brought out Aviator’s individualism but showed that art can be useful, simple, and can tell a story to a few that understand it. The individual in this portrait may be a Tuscan poet Grammar Coors Ramose, who also had her portrait painted by Aviator’s teacher, Gentile Beeline. The lady in the illustration holds a book, possibly an indication that she was a writer. The woman’s hairstyle and dress are typical of Venetian style. Her hair is held by a transparent net on the back of her head, and loose strands hang on either side of a face that is not beautiful or young, but reveals an average Venetian woman. She wears a simple Ackley (made out of rope it seems); the upper part of her dress is decorated with gold and lace trim and pearls. Similar to Beam’s Portrait of a Woman it was not the background and colors that made the portrait interesting, but it was a small and not so noticeable item, the book in her hands. The novel signifies that the following lady could in fact possibly be a writer. This contributes to the opinion that the artist and the subject of the painting can be one and of the same because of their individualism. â€Å"Portrait of a Lady with a Book,† By Vitro Carapaces (1500), A Southern Italian Renaissance Painter Breathe uses light and shade to contribute to the color of his materials making his art individualism to an artwork that stays understandable for the world. Breathe and Vitro use a dull background in order to expose the important figure in the center (in this case the women), as well as, a way to notice the partially visible props. For instance, the Jewelry expresses immense characteristics of both women by using a simple item, the book and the German women’s Jewelry. Despite the comparisons between the two, there remains a variety of divergences. One central difference is how both artworks derive from nature. In Breather’s creation the color plays an increasingly large factor in whether this art derived from nature. In his piece, the woman’s whole attire is accurately detailed, meaning â€Å"too good to be true. † In Aviator’s visual the woman can be defined as â€Å"short and simple† considering the fact, visually, she signifies an average woman during the Renaissance. Another huge difference that may not seem visible to many but the way Venetian Woman and German women look at the audience. She looks away from the painting, as if she does not want to be seen. Or she is ashamed that she is a writer. But because of history, Women in the Italian renaissance were not quite comfortable of their amazing talents. And women in the Northern Renaissance had more comfort of showing their talents because Northern art was more acceptable to differences than of the Southern Italian Renaissance art. So looking back at the German women she seems more comfortable of a self-portrait than the Venetian Women below. This is a huge difference between Northern and Italian Renaissance Art. Attractiveness in Art is important because a small item can tell an entire narrative of an artwork. Breathe used light and shade in order to emphasize the texture of the German matron’s wardrobe in order to understand that this is a wealthy woman. But Vitro manipulated an average woman living in the Italian renaissance and depicted only her stance and how she looked at the audience. Introducing a huge narrative about how women’s talents were compared to women talents in the Northern Renaissance. Even though the two are derived from different areas of Europe they contribute almost identical strategies to display their narratives in order for us the audience to look in beneath the lines of Historical art. How to cite Comparing and Constrasting between northern and Italian Art, Papers

Investment Appraisal Financial Strategy

Question: Discuss about the Investment Appraisal Financial Strategy. Answer: Introduction: The current report aims to evaluate the feasibility of the proposed investment in the context of Motorway Troll Limited. Therefore, the various techniques of investment appraisal have been used to determine the viability of the proposed project. These techniques include net present value (NPV), payback period (PBP), internal rate of return (IRR) and accounting rate of return (ARR). In addition, the sensitivity of the project has been evaluation with a rise or fall of 10% in the expected demand. Finally, the report sheds light on evaluating the key benefits and drawbacks of the techniques related to investment appraisal. Business Report: To, The Board of Directors, Motorway Troll Limited Date: 17/2/2017 Subject: Feasibility of the proposed investment Relevant cash flows and cost of capital for investment appraisal in the context of Motorway Troll Limited: The cost of capital and relevant cash flows for the project has been computed based on the provided data (Refer to Appendix, Tables 1, 2 and 3). The corporate tax rate has been assumed as 30% for Motorway Troll Limited. It has been found that the cost of capital for the proposed investment has been obtained as 13%. This has been derived from multiplying the cost of equity and cost of debt with equal weights based on the gearing ratio. As commented by Baum and Crosby (2014), cost of capital is the rate of return, which could be made by investing the same amount into other project with equal risk. In order to arrive at the relevant cash flows, the initial cash flows have been derived by multiplying the estimated number of journeys per year with a price of 10 per journey. After arriving at the initial cash flows, the bid price for operating the toll road has been subtracted from the same each year to arrive at the relevant cash flows (Burns and Walker 2015). Payback period (PBP) and accounting rate of return (ARR) for proposed investment: Years Cash Inflows Fixed Cost Tax Rate @30% Net Cash Inflows Cumulative Cash Flows 0 - 1,100,000 - - - 1,100,000 - 1,100,000 1 1,500,000 1,200,000 90,000 210,000 - 890,000 2 1,850,000 1,200,000 195,000 455,000 - 435,000 3 3,500,000 1,200,000 690,000 1,610,000 1,175,000 Payback Period 2.27 years ARR 69% Table 4: Payback period and accounting rate of return for proposed investment (Source: As created by author) The above table clearly indicates that the payback period for the proposed investment has been obtained as 2.27 years and the accounting rate of return is 69%. In the words of Coleman et al. (2013), the payback period refers to the time length needed to recover the investment cost. Hence, it is a significant determinant for Motorway Troll Limited in deciding whether to progress ahead with the project. The lower the payback period, the greater is the ability of the organisation to recover the amount of investment within shorter timeframe. According to the case study, it has been observed that the organisation has hurdle payback period of two years with average return on investment of 25%. In this case, the payback period has been slightly higher; however, the value of ARR is significantly higher in contrast to the business expectations. In addition, if the payback period is less than the economic life of the project, it is profitable for an organisation to undertake (Daunfeldt and Hartwig 2014). Thus, from these two techniques of investment appraisal it is feasible for Motorway Troll Limited to undertake the project. Net present value (NPV) and internal rate of return (IRR) for the investment: Years Cash Inflows Fixed Cost Tax Rate @30% Net Cash Inflows Cumulative Cash Flows 0 - 1,100,000 - - - 1,100,000 - 1,100,000 1 1,500,000 1,200,000 90,000 210,000 - 890,000 2 1,850,000 1,200,000 195,000 455,000 - 435,000 3 3,500,000 1,200,000 690,000 1,610,000 1,175,000 Net Present Value 621,716.99 IRR 33% Table 5: Net present value and internal rate of return for proposed investment (Source: As created by author) According to the above table, it has been found that the NPV and IRR of the proposed investment have been obtained as 621,716.99 and 33% respectively. The NPV method denotes the amount of profit that could be realised from a specific investment by considering the cost of capital (Dyson and Berry 2014). The IRR method, on the other hand, depicts the amount of return, which could be expected after the project completion. If the value of IRR is higher than the cost of capital, it denotes the feasibility of the project (Eliasson and Brjesson 2014). In this case, the NPV realised is positive and the IRR value is greater compared to the cost of capital. Therefore, it is viable for Motorway Troll Limited to undertake the project. Sensitivity of proposed investment to the potential variations in cash flows: Increase of 10% in expected demand or number of journeys: Years 1 2 3 Number of Journeys 150,000 185,000 350,000 Increase in journeys 165,000 203,500 385,000 Price per journey 10 10 10 Cash Inflows 1,650,000 2,035,000 3,850,000 Table 6: Initial cash inflows from 10% increase in number of journeys (Source: As created by author) Years Cash Inflows Fixed Cost Tax Rate @30% Net Cash Inflows Cumulative Cash Flows 0 - 1,100,000 - - - 1,100,000 - 1,100,000 1 1,650,000 1,200,000 135,000 315,000 - 785,000 2 2,035,000 1,200,000 250,500 584,500 - 200,500 3 3,850,000 1,200,000 795,000 1,855,000 1,654,500 Net Present Value 997,917.59 Payback Period 2.34 IRR 45% ARR 83% Table 7: NPV, IRR, ARR and PBP for the proposed investment with 10% increase in number of journeys (Source: As created by author) Based on the above tables, it has been found that NPV of the project is highly positive, while IRR and ARR are higher than cost of capital and average investment return respectively. The payback period is above the expected hurdle payback period of the organisation, which is 2.34 years and the return on investment is 83%, which is much higher than the expected return of 25%. Hence, it is feasible for Motorway Troll Limited to continue with the project under this scenario. Decrease of 10% in expected demand or number of journeys: Years 1 2 3 Number of Journeys 150,000 185,000 350,000 Decrease in number of journeys 135,000 166,500 315,000 Price per journey 10 10 10 Cash Inflows 1,350,000 1,665,000 3,150,000 Table 8: Initial cash inflows from 10% decrease in number of journeys (Source: As created by author) Years Cash Inflows Fixed Cost Tax Rate @30% Net Cash Inflows Cumulative Cash Flows 0 - 1,100,000 - - - 1,100,000 - 1,100,000 1 1,350,000 1,200,000 45,000 105,000 - 995,000 2 1,665,000 1,200,000 139,500 325,500 - 669,500 3 3,150,000 1,200,000 585,000 1,365,000 695,500 Net Present Value 245,516 Payback Period 2.49 IRR 20% ARR 54% Table 9: NPV, IRR, ARR and PBP for the proposed investment with 10% decrease in number of journeys (Source: As created by author) According to the above table, it has been found that it has been found that the value of NPV is positive along with desired IRR and ARR values. The payback period of the project is, however, higher than the expected payback. However, since the payback period is less than the economic project life, Motorway Troll Limited could accept the project. Advantages and disadvantages of NPV, ARR and PBP techniques: Advantages of NPV: It provides significant stress on the time value of money (Enever, Isaac and Daley 2014). In order to compute NPV, both before and after tax cash flows over the entire project life have been taken into account. With the help of this method, the gain amount could be realised by deducting the initial investment, which helps in increasing the value of the firm (Gtze, Northcott and Schuster 2015). Disadvantages of NPV: This method fails to provide right decisions, in case, there is difference associated with the amount of mutually exclusive projects (Mackie, Worsley and Eliasson 2014). Under this method, the effective rate of discount could not be computed. Advantages of ARR: Since ARR is dependent on accounting information, there is no need for special reports to ascertain ARR. Since this method is developed on accounting profit, it helps in gauging the profitability of investment (Gtze, Northcott and Schuster 2015). Disadvantages of ARR: This method fails to take into account the time value of money. ARR does not consider the project terminal value and cash flows from investment (Venables, Laird and Overman 2014). Advantages of PBP: This method places greater concentration on liquidity to make decisions regarding investment alternatives. This method deals with risk and thus, projects with shorter PBP are less risky compared to those of longer PBP. Disadvantages of PBP: Like the ARR method, time value of money is not considered Due to its greater emphasis on liquidity, it ignores the profitability of a project (Ã… ½iÃ… ¾lavsk 2014). Conclusion: From the above discussion, it has been found that the proposed investment would help in increasing the profitability of Motorway Troll Limited; however, the payback period obtained under the normal scenario is below the expectations. Thus, two different scenarios with an increase of 10% and decrease of 10% have been considered. It has been found that increase in expected demand of 10% would help in matching all the expectations of the organisation in the long-run with maximum returns on investment. References: Baum, A.E. and Crosby, N., 2014.Property investment appraisal. John Wiley Sons. Burns, R. and Walker, J., 2015. Capital budgeting surveys: the future is now. Coleman, C., Crosby, N., McAllister, P. and Wyatt, P., 2013. Development appraisal in practice: some evidence from the planning system.Journal of Property Research,30(2), pp.144-165. Daunfeldt, S.O. and Hartwig, F., 2014. What determines the use of capital budgeting methods? Evidence from Swedish listed companies.Journal of Finance and Economics,2(4), pp.101-112. Dyson, R.G. and Berry, R.H., 2014. Capital investment appraisal.Developments in Operational Research: Frontiers of Operational Research and Applied Systems Analysis, p.59. Eliasson, J. and Brjesson, M., 2014. On timetable assumptions in railway investment appraisal.Transport Policy,36, pp.118-126. Enever, N., Isaac, D. and Daley, M., 2014.The valuation of property investments. Taylor Francis. Gtze, U., Northcott, D. and Schuster, P., 2015. Methods and Models for Appraising Investment Projects Under Uncertainty. InInvestment Appraisal(pp. 247-298). Springer Berlin Heidelberg. Gtze, U., Northcott, D. and Schuster, P., 2015. Selected Further Applications of Investment Appraisal Methods. InInvestment Appraisal(pp. 105-159). Springer Berlin Heidelberg. Mackie, P., Worsley, T. and Eliasson, J., 2014. Transport appraisal revisited.Research in Transportation Economics,47, pp.3-18. Venables, A., Laird, J.J. and Overman, H.G., 2014. Transport investment and economic performance: Implications for project appraisal. Ã… ½iÃ… ¾lavsk, O., 2014. Net present value approach: method for economic assessment of innovation projects.Procedia-Social and Behavioral Sciences,156, pp.506-512.

Oral Essay Essays - Student Athlete, , Term Papers

Ellyas Alakozai Mr. Barghout ENG3U1-2 March 21st 2018 Should College Athletes Be Paid With so much money flowing into sports colleges the NCAA makes billions in revenue. Athletes should receive some sort of payment for playing for their college since their talents are what brings the scouts and fame and money to the school. Each year the athletes who make it happen aren't paid for the work. Colleges put in athletes who don't have enough money to satisfy their basic necessities for their semester. Almost 70 percent of student athletes come from low income homes that does not provide enough money for his/her tution fee. Some athletes are offered full ride scholarships to their college, however, some students aren't provided with this help. This means students don't have enough financially to help themselves while the NCAA is making billions of dollars from these athletes.Others argues that some athletes are not responsible with their money, which leads to athletes spending lavishly, taking advantage, and not being present in class. In the first place one could argue that, college athletes don't have enough money to support themselves or their families. Not all athletes come from a good income family which leads them to having no or little support for themselves, but the NCAA does not give the athletes the money that they deserve. According to Carmelo Anthony, a previous college athlete, " You got to think about a 16-year-old kid [or] a 17-year-old-kid going to college.Yeah, they get a free education if they get a scholarship but how are they surviving on those campuses. A lot of them can't afford food. They get in trouble for taking $10 or $20. A friend or a family member can't give them money".This means that athletes that come from high school don't have enough money to help themselves. Athletes need to get paid in order for them to satisfy their basic needs. College athletes deserve a lot of credit for the fans and revenue that they bring to the table. NCAA should consider helping college athletes s o they could help pay for their families and themselves. Secondly, NCAA brings in 11 billion in revenue off making money from athletes. This is more than the estimated total league revenues of both the National Basketball Association and the National Hockey League. The NCAA makes most of their money on March madness which is the biggest tournament for college athletes across the nation. According to journalist Michael Wilbon, "... seeing the $11 billion deal between the NCAA and CBS/Turner Sports for March Madness between 2011 and 2024 prompted him to change his mind about paying student-athletes" The deal shows how much students athletes bring in the month of March Madness. March Madness is the most watched and most popular tournament in the country. Athletes should at least get a "piece of the pie", due to the amount of hard work and dedication they bring everyday. The NCAA should help these college athletes have some change in their pockets rather than taking it for themselves. It's only right that athletes are given what they deserve for their contributions to their schools. According to Business Insider, "It is estimated that the University of Louisville has the most valuable players at $1.72 million per year based on the program's $45.6 million in annual revenue. Overall, the average Division I player is worth $170,098 per year with the 351 Division I basketball programs taking in more than 4.5 million in revenue on average each year." This means that athletes in the schools they play for brings in lots of revenue for the school they play for. Lastly, One might object that college athletes should not be paid because due to the numerous benefits the college has to offer them. Athletes are not supposed to be paid because they recieve scholarships. The money that athletes get is given back to them in grants and scholarships. For example, Notre Dame gives grants to student athletes which amounts to $5 million annually. Even if colleges produce millions in revenue they still need money for expenses. Secondly, people argue that student athletes receive the benefits of high quality education. Also, much money will make athletes feel more

Fall of the Ottoman Empire and Modern Events

Fall of the Ottoman Empire and Modern Events The Ottoman Empire was one of the world’s most enduring empires, surviving for 623 years under 39 sultans beginning with the empire’s namesake, Osman I, and formally ending with the foundation of the modern republic of Turkey on October 29, 1923. Even though the end of the Ottoman Empire can be identified with a specific date, like the Romans and Byzantines before them the Ottomans suffered a long period of stagnation and decline, and one common theme that connects most of the factors that contributed to the demise of the empire is the economy. Interference from foreign powers, ethnic and sectarian unrest among the empire’s diverse population, and political infighting among the Ottoman ruling class all played a role in bringing the empire to an end, and all were caused, in one way or another, by economic circumstances. Looking at these factors today, many parallels with events in our own time become apparent, which, depending on one’s point of view, can be either a hopeful sign for our own future or a warning about the folly of letting history repeat itself. A Bad Business Model The Ottoman Empire suffered from a historically inevitable problem that affects every empire: as it expanded, reaching its greatest extent in the mid-17th century, its political administration became increasingly decentralized. It was only natural for the Ottomans, as a hereditary monarchy, to treat leadership positions in the provinces and small political units as a form of patronage for key supporters of the throne, but they also recognized the danger of letting local power grow too much. Thus it was typical for leaders to be appointed to positions far from their homes: Muhammad Ali, for example, the founder of modern Egypt, was an Albanian military commander. In theory, the outsiders placed as local leaders should have owed their allegiance to Istanbul rather than the local elite being made subjects of the empire; in practice, however, local rulers were given so much authority – such as responsibility for tax collection, local defense, and infrastructure development – that they had little reason to be loyal to anyone but themselves: Muhammad Ali is perhaps the best example of this; appointed Viceroy of Egypt by the Sultan after coming out on top of a fierce and confusing struggle among tribal leaders and Ottoman officers in the province, Ali found himself strong enough to challenge the Ottomans directly while nominally remaining loyal to the empire. His power grew to the extent that the British, French, and Russian governments agreed to impose a declaration of Ali’s hereditary rule in Egypt on the Ottoman government in 1841. The Ottoman Empire essentially became a loose confederation of relatively strong little kingdoms; loyal to Istanbul when it suited their purposes, but otherwise practically independent. Read more about history essays: 50 Ideas for History Essay Topics US History Essay History Essay Writing Further eroding the ability of the Sultanate to effectively manage the empire was the basic economic model, the waqf, underlying its public administration. Waqf is an Islamic principle whereby property is made â€Å"inalienable† by a grant of its owner, with whatever profits arising from the property afterward being devoted to charity in accordance with Islamic tradition. In the Ottoman Empire, the waqf was used for most public works – roads, ports, hospitals, and other public facilities – rather than these things being developed directly through tax revenues; the justification for this was that the Sultanate, as the nominal leadership of the Muslim faith (or at least most of it) was a worthy recipient of the waqf as it ensured the â€Å"profit† was used for the greater good of the Ottoman people. The problems with this model is that first of all, it left the administration of public works in private hands, and second, it was wholly insufficient for the empire to keep up with its European rivals in terms of economic development. Moreover, it further eroded the opportunities for the Sultanate to collect taxes since many waqf grants were made as payments in kind. An Empire Drowning in Debt Lacking a sufficient resource base, the Sultanate was increasingly forced to turn to foreign borrowing to fund its administrative functions and military expenditures. Unrest throughout the Ottoman Empire and a seemingly-endless string of military adventures involving the other European powers sapped what financial resources the Sultanate had left; between the end of the Crimean War in 1854 and the accession of Abdulhamid II in 1876, debt service grew to account for roughly half of the empire’s yearly income. The Vienna stock market crash of 1873 and the ensuing â€Å"Long Depression† was the proverbial straw that broke the camel’s back – the new Sultan was forced to declare bankruptcy, which in turn helped to provoke another brief, disastrous war with Russia, the end of which in 1878 further eroded Ottoman financial strength by removing about 20% of its population and 40% of its remaining territory. In 1881, frustrated European powers established a Public Debt Commission in Istanbul to oversee the repayment of the Ottoman’s foreign debt. The taxes levied by the Commission created dire economic hardship in the empire, driving up prices on all manner of goods and services, and further reducing the Sultanate’s revenue base – for example, the entire yearly tribute or treaty payments of Bulgaria, Greece, Cyprus, and Montenegro were collected by the Commission instead of the Ottoman government. Modern Parallels By 1908, a growing rebellion within the Ottoman military forced Abdulhamid II from the throne, and within the next few years the outbreak of World War I put the final few nails in the Ottoman Empire’s coffin. What is most interesting about the decline of the empire in the years leading up to the revolution of 1908 and the disastrous outcome of the First World War is how many of the critical problems suffered by the Ottoman Empire seem to be repeating themselves. Countries such as Greece and Spain find themselves mired in foreign debt, and at the mercy of European powers’ direction of their sovereign economies. All around the world, in developing nations as well as highly-developed countries like the US, increasing privatization of public institutions has not only led to an erosion of public services but paradoxically, less efficient collection and spending of public revenues. And while the entire world struggles with economic threats to sovereign stability, small – but expensive – military conflicts persist in draining countries’ resources. The hopeful outlook would be that by studying the decline and collapse of the Ottoman Empire, we could learn how to avoid the same pitfalls; history suggests that humanity on the whole, however, may not be all that good at learning from its own mistakes.

Women and Film Essay Example | Topics and Well Written Essays - 1500 words

Women and Film - Essay Example In fact she is shooting at the strictures that life has posed for her and Thelma, and the rest of the film shows them breaking out of them. Thelma and Louise starts with two shots that portrays women in a very ordinary, subservient roles. Thus "LOUISE is a waitress in a coffee shop . . . she is in her early thirties, but too old to be doing this", while "THELMA is a housewife . . . slamming coffee cups from the breakfast table into the kitchen sink, which is full of dirty breakfast dishes and some stuff left from last night's dinner. . . "1 They are both, at this stage at least, apparent caricatures of the controlled and limited lives that women are forced to lead. Most telling here is the fact that Thelma must ask her husband if she can go, rather than merely informing him that she is going on a trip with a friend. Louise's reaction is also very revealing as she, while the apparently more independent of the two, at least legitimizes the idea that her friend should have to gain permission from her husband. She immediately expands it to the "husband or father" comment, but her initial (and thus perhaps instinctive) reaction is to annoyed because they are just about to leave and Thelma hasn't gained permission. The first The first sign of rebellion in these early minutes of the film comes with the screeenwriter's note that Thelma "decides not to tell him" (her husband) that she is going on the trip. Her husband, along with nearly all the men portrayed in the film is vain and arrogant, without having the goods to back up either tendency. Men are shown in the same two-dimensional light that women are normally portrayed as in films. Thus all the men are vain, violent and/or stupid in the same way that women are often seen as money-grabbing, mothers or whores in most films. Thelma and Louise must break away from these two-dimensional caricatures in order to find themselves. The hint that violence may be at least a possibility occurs when Thelma surprisingly puts a gun into her bag along with a box of ammunition, with the rather cryptic comment "psycho killers". Whether she is referring to potentially violent men or whether this is perhaps a foreshadowing of the crime spree that she and her friend are just about to stumble into is unclear. The lack of clarity as to why what is about to occur does actually happen has perhaps contributed to the varied critical opinion of this movie. Thus while Nick Schager, in Slant, argues that the film's "feminist call to arms winds up sounding woefully simple-minded"3, Matt Brunson disagrees, saying "this beautifully realized picture remains a trenchant, almost mystical slice of Americana"4 Most critics seem to have fallen somewhere between the two, suggesting that the apparent glorification of casual violence that the film portrays is in fact a reflection of a certain segment of American society. As Wesley Lovell writes, Thelma and Louise is "a

Cardio-Vascular Diseases in Women Research Paper

Cardio-Vascular Diseases in Women - Research Paper Example CVDs ranked third of all deaths that occur in women around the globe. Death rate in women due to ischemic heart diseases is 3.4 million; stroke is 3 million and rheumatic, hypertension and inflammatory heart cases accounts for 2.2 million deaths annually. Moreover women from low and middle income nation are more expected to expire after these circulation issues as compared to the developed ones. In United States, death rate among women due to these CVDs has been calculated as 1 death per minute in 2007 (Pilote et la., 2007) (Go et al., 2014)The ethnic backgrounds also have impact on this ailment. In United States, there are considerably elevated rates for the black females who are the sufferers as compared with their white correspondents i.e 286.1 out of 100,00 blacks as equated to 205.7 per 100 000 whites. The one reason for this prevelance is related to the awareness of strokes and heart diseases that has been acknowledged to be more in white as compared to blacks (Kleindorfer et a l., 2009). Furthermore women of developing countries are at higher risks for developing cardiovascular disorders than men. Some high risk diseases for these events are diabetes, as diabetic type 2 women are at higher risk for developing circulation issues as compared to men. Age is another determining factor such as young women experiencing heart attack have higher death rate as compared to their male counterparts of similar age. Disabilities and associated complications are also more in females as compared to males.

Economics Of The Music Industry Economics Essay

Economics Of The Music Industry Economics Essay The Industry has reacted very badly to the consumption of CD sales. Many people blame the decline of CD sales on illegal file sharing and downloads but also to be considered is the way that CDs have been distributed and marketed over the last few years. Some of the reasons could include non competitive pricing of CDs, reduced number of shops stocking them and some of the major labels unwillingness to experiment with other form of entertainment industry such as video games and DVDs which hold a considerable force on the industry.  [1]  The competition from other media such as the gaming industry has also affected CD sales. EA (Electronic Arts) is incorporating music and cinema experiences into the games themselves  [2]  . Piracy through CD burning has affected the sales badly unlike other industries such as the software and gaming industry which is forever updating itself. The CD has been around for over 20 years now and the music industry has not been so fast to keep reinventing itself and has fallen behind in the technology race. Whilst Physical sales are falling there has been an increase of ticket sales at concerts and festivals and revenues have grown. In 2009 a report was released by the Performing Rights Society showing the retail value of recorded music fell 6% whilst live revenues grew 13%.  [3]  David Kusek describes this as a good thing for the industry as only 4 percent of records ever sold enough copies to break even.  [4]  The result in the increase of demand for live music could be down to the record industries obsession with marketing and huge profit margins and has gradually become detached from its artists and consumers. Where as generally live music promoters and agents have always been closer to the artists and their audiences  [5]   The relationship between artist, consumer and label is changing due to technology and the internet and this has affected the way in which music can be distributed. The relationship between the artist and label can be difficult. Music labels sometimes edit the artwork or the title of a song, much to the frustration of the artist. The artists have turned to the Internet and the role of labels is becoming increasingly diminished, as artists are able to freely distribute their own material through file sharing, web radio, and other peer to peer services, for little or no cost.  [6]  Bigger artists have ended their contracts. Radioheads problems with their label in 2007 ended with them releasing their album on their own and subsequently released as a pay what you want sales model as an online download.  [7]   The relationship has also changed between artists and consumers. Through the internet fans are now a lot closer to the favourite artists. For example, Tom Delonge, an American Rock musician created a website called Modlife.com which allows uses to connect to bands, artists and personalities using live video broadcasts, text messaging, video blogs, mobile updating and twitter feeds.  [8]   The digital transformation has had a huge impact in the way artist merchandise is sold. The internet can now be use to sell merchandise directly marketed towards the fans. Before the internet, merchandising was selling hats and shirts to a long queue of fans at a venue, but now products are directly related to current fashions and culture. For example Grindstore.com specifically directs is merchandise towards fans of rock music and states it is able to offer the most comprehensive range of male and female music merchandise from all over the world  [9]  Grindstore features clothing from bands such as Greenday, Metalica, Slipknot and Motorhead all in one place. Other similar companies such as the American based Hottopic.com are a multi million dollar company showing revenue over twelve months ending July 31, 2009 was $768,200,000, a 4.52% increase from the previous year.  [10]  This just proves the power of music merchandising and direct marketing using the internet. For the music industry it is a hard task safeguarding existing sources of income and finding ways of developing new ways of income. One solution to safeguarding the future of music industrys income is through a change in the way which music is licensed. One way might be through a small fee that allows users to freely download all music. This could be through a tax which is payable on media products such as mp3 players, Ipods etc or through a blanket licence similar to that of the British Broadcasting Cooperation which is charged to all United Kingdom households, companies and organisations using any type of equipment that can receive and play music. These possibilities could be created by the record companies or part government intervention. I think this will be one of the best ways to create a source of income as it is becoming increasingly harder to police the web for illegal downloads. Another possibility in creating a new source of income is to become more precise in which the PRS collects royalties through the advances of the internet by creating a framework. Currently royalties collected from restaurants for example rely upon human estimations and averages and no consideration is made for the diversity of music played in different types of venues. The use of digital technology could help this to be more accurate. To conclude, I have discussed how the UK music industry has reacted to current changes in consumption and distribution with specific analysis to how the industry has reacted badly to the decline in CD sales but the consumption of live music has increased. I have shown how direct marketing and merchandising by companies like grindstore.com is creating big profits for the music industry through the use of the internet. Through the changing relationships between artist, label and consumer I have shown how music distribution is changing and how due websites such as modlife.com fans are ever closer to their artists. Finally I have demonstrated ways in which the music industry can safeguard their revenues such as a blanket licence or by creating new ways in which royalties are collected.

Advanced Medical Technology Solution Essay

Would you, as Mr. Winter, recommend a loan to AMT? If so, on what basis? As Mr. Winter, I would recommend a loan to Advanced Medical Technology Corporation (AMT). There are several reasons why I would recommend a loan to AMT. The biggest factor is this company is still in the growth / infancy stage of its life cycle. They have invested large amounts of capital into the research and development, and marketing of its products, and it is too soon to see the rewards from these investments. Some of the changes that need to be made in order for a loan to be approved for AMT include improving manufacturing efficencies, short-term loans, operations, and managing their accounts recieveables. The manufacturing operations of AMT can be streamlined which will enable AMT to see greater profits. Right now they are building in ten to twelve week lot sizes, and they are not always making the products they need. With the investment into a information system, they can streamline this process. This was installed in 1984, and they are making progress. I would recommend reshuffling some positions (i. e. , MRP, planning, master data) in order to obtain the full benefit of the information system. They can build larger lot sizes of some products which will cut down on the direct labor costs for the materials. Making only the products they know they have demand on will minimize the excess and obsolesnce amount they have to reserve for each quarter. AMT can also improve its accounts receivable days outstanding ratio by having more control over it’s A/R. Having someone do background checks on new customers instead of granting all new customers the same 30 days. Some customers with poor credit history should be given no credit, and must pay COD or before the products are shipped to minimize risk of default. Well-known customers or customers with great credit can be given more than 30 days. Also, collection of past-due accounts should be pursued more aggressively. Based on the criteria mentioned, and the financial statements, I would give AMT the full $8 million line of credit. The company has had great growth in its revenues. Although this company has not been profitable over the last three years, if it had to turn a profit, it could do so by eliminating research and development. Just by selling existing products, it would have had a net income of $3. 8 million in 1985 if it did not have the research and development expense. I am not advising the removal of R&D, I am just providing a worst case scenario for the company. Ending the R&D department would cause no new products, and new improvements to existing products in an ever changing evenronment. This company has the potential to become profitable in 1986, and pay down significant amounts to its debt by the end of 1987. And they need to pay down some debt in order to improve their working capital which was fine in 1983, but because of expenses (possibly related to the installation of the information system) in 1984 its working capital has soured.

Information Businness Essay

1. What management, organization, and technology factors were behind the Cincinnati Zoo losing opportunities to increase revenue Three main reasons why investments in information technology do not always produce positive results – Information quality which mean High-quality decisions require high-quality information – Management filters which mean Managers have selective attention and have variety of biases that reject information that does not conform to prior conceptions – Organizational inertia and politics which meStrong forces within organizations resist making decisions calling for major change 2. Why was replacing legacy point-of-sale systems and implementing a data warehouse essential to an information system solution? High-velocity automated decision making Made possible through computer algorithms precisely defining steps for a highly structured decision Humans taken out of decision For example: High-speed computer trading programs i. Trades executed in 30 milliseconds ii. Responsible for â€Å"Flash Crash† of 2010 Require safeguards to ensure proper operation and regulation 3. How did the Cincinnati Zoo benefit from business intelligence? How did it enhance operational performance and decision making? What role was played by predictive analytics? Business intelligence Infrastructure for collecting, storing, analyzing data produced by business Databases, data warehouses, data marts High-velocity automated decision making Made possible through computer algorithms precisely defining steps for a highly structured decision Information systems can only assist in some of the roles played by managers 4. Visit the IBM Cognos Web site and describe the business intelligence tools that would be the most useful for the Cincinnati Zoo. introduces the concept of business intelligence and analytics. The text gives the example of Hallmark Cards, which uses SAS analytics software to analyze buying patterns and determine the most effective marketing plan for different types of customers. For example, which customers would respond best to direct mail or e-mail, and to what types of messages. It is important to understand that business intelligence and business analytics are products defined by hardware and software vendors. This is also one of the fastest growing segments in the U.S. software

Mother Courage and Her Children Play Overview

Mother Courage and Her Children mixes dark humor, social commentary, and tragedy. The title character, Mother Courage, travels across war-weary Europe selling alcohol, food, clothing, and supplies to soldiers on both sides. As she struggles to improve her fledgling business, Mother Courage loses her adult children, one after another. The Setting Set in Poland, Germany, and other parts of Europe, Mother Courage and Her Children spans the years 1624 to 1636. This period is during the Thirty Years War, a conflict that pitted Protestant armies against Catholic forces and resulted in an enormous loss of life.   The Title Character Anna Fierling (aka Mother Courage) has been enduring for a long time, traveling with nothing except a supply wagon pulled along by her adult children: Eilif, Swiss Cheese, and Kattrin. Throughout the play, though she does show concern for her children, she seems more interested in profit and financial security than the safety and well-being of her offspring. She has a love/hate relationship with war. She loves war because of its potential economic benefits. She hates war because of its destructive, unpredictable nature. She has the nature of a gambler, always trying to guess just how long the war will last so that she can take a risk and buy more supplies to sell. She fails dreadfully as a parent when she is focused on her business. When she fails to keep track of her eldest son, Eilif, he joins the army. When Mother Courage tries to haggle for the life of her second son (Swiss Cheese), she offers a low payment in exchange for his freedom. Her stinginess results in his execution. Eilif is also executed. Although his death is not a direct result of her choices, she misses her only chance to visit with him because she is at the market working her business instead of at church, where Eilif expects her to be. Near the plays conclusion, Mother Courage is again absent when her daughter Kattrin martyrs herself in order to save innocent townspeople. Despite losing all of her children by the end of the play, it is arguable that Mother Courage never learns anything, thus never experiences an epiphany or transformation. In his editorial notes, Brecht explains that  it is not incumbent on the playwright to give Mother Courage insight at the end. Rather, Brechts protagonist catches a glimpse of social awareness in scene six, but it is quickly lost and never to be regained as the war wears on, year after year. Eilif, the Brave Son The eldest and most independent of Annas children, Eilif is persuaded by a recruiting officer who lures him with talk of glory and adventure. Despite his mothers protests, Eilif enlists. Two years later, the audience sees him again. He is thriving as a soldier who slaughters peasants and loots civilian farms to support his armys cause. He rationalizes his actions by saying necessity knows no law. In scene eight, during a brief time of peace, Eilif steals from a peasant household and murders a woman in the process. He does not understand the difference between killing during wartime (which his peers consider an act of bravery) and killing during peacetime (which his peers consider a crime punishable by death). Mother Courages friends, the chaplain and the cook, do not tell her about Eilifs execution. At the end of the play, she still believes she has one child left alive. Swiss Cheese, the Honest Son Why is he named Swiss Cheese? Because hes good at pulling wagons. Thats Brechts humor for you! Mother Courage claims that her second son has a fatal flaw: honesty. However, this good-natured characters real downfall might be his indecision. When he is hired to be a paymaster for the Protestant army, his duty is torn between the rules of his superiors and his loyalty to his mother. Because he cannot successfully negotiate those two opposing forces, he is ultimately captured and executed. Kattrin, Mother Courages Daughter By far the most sympathetic character in the play, Kattrin is unable to speak. According to her mother, she is in constant danger of being physically and sexually abused by soldiers. Mother Courage often insists that Kattrin wear unseemly clothes and be covered in dirt to draw attention away from her feminine charms. When Kattrin is injured, resulting in a scar on her face, Mother Courage considers it a blessing — now, Kattrin is less likely to be assaulted. Kattrin wants to find a husband. However, her mother keeps putting it off, insisting that they must wait until peacetime (which never arrives during Kattrins adult life). Kattrin desperately wants a child of her own. When she learns that children might be murdered by soldiers, she sacrifices her life by drumming loudly and waking up the townspeople so they are not caught by surprise. Although she perishes, the children (and many other civilians) are saved. Therefore, even without children of her own, Kattrin proves to be far more motherly than the title character. About the Playwright  Bertolt Brech Bertolt (sometimes spelled Berthold) Brecht lived from 1898 to 1956. He was raised by a middle-class German family, despite some of his claims that he had an impoverished childhood. Early in his youth, he discovered a love for the theater that would become his means of creative expression as well as a form of political activism. Brecht fled Nazi Germany before the onset of World War II. In 1941, his anti-war play Mother Courage and Her Children was performed for the first time, premiering in Switzerland. After the war, Brecht moved to Soviet-occupied East Germany, where he directed a revised production of the same play in 1949. Source: Brecht, Bertolt. Mother Courage and Her Children. Grove Press, September 11, 1991.