Monday, September 30, 2019

Last three paragraphs of “The Great Gatsby” Essay

This passage is the last three paragraphs of the story. The passage is Nick’s thoughts on Gatsby and the future. This passage ends the story and concludes Nick’s narrative. It happens while Nick is going home to Minnesota in a train. It illustrates the main theme of the un-attainability of the American Dream. In the first sentence of the passage, Fitzgerald uses the word â€Å"brooding† to show the mood of Nick, the narrator. Brooding gives an impression of deep, dark thinking. Next, he talks about the green light at the end of Daisy’s dock, a symbol that pervades the writing throughout the work. It symbolizes Gatsby’s hopes and dreams for the future. Fitzgerald uses the word â€Å"wonder† to show Gatsby’s excitement for his future with Daisy. Fitzgerald also uses the word â€Å"obscurity† to describe the land west of New York. This gives the tone a careless tone because Nick doesn’t explain what he really means. Nick also proceeds to call the Midwest â€Å"the dark fields of the republic.† In the second paragraph, Fitzgerald mentions the green light again, calling it â€Å"the orgastic future.† This description shows the expectations everyone has for future, but only a few people attain it. The diction of the second paragraph adds to the tone of the passage, showing the un-attainability of the American Dream. The last paragraph is only one sentence and is also the last sentence in the book. Fitzgerald uses this sentence to show that the â€Å"current† is flowing towards the East, and hence corruption. He uses the word â€Å"ceaselessly† to describe the movement of time into the past. Nick’s physical movement west is also his movement into the past and traditional values. Fitzgerald’s word choice affects the mood of the passage in many ways. In the first paragraph, Nick sounds bitter about the un-attainability of Gatsby’s dream. He says that it was â€Å"so close that he could hardly fail to grasp it.† This sounds bitter and resentful. Nick then goes on to talk about how the dream that Gatsby strove for was fake and an illusion. He says that what he was really looking for was in the vast Midwest. In the second paragraph he becomes sentimental and dreamy, using ellipses to show how he keeps stretching for the American dream, which is just ahead of him. Nick turns even more sentimental in the third paragraph, saying that he is moving into  the past and embracing traditional values in spite of the overwhelming corruption. The Great Gatsby is dedicated to the theme of the decay and the unattainability of the American dream and the last three paragraphs of the book fully illustrate that theme.

Sunday, September 29, 2019

Directing Scene I of Sophocles’ Antigone

The direction of the first scene of Antigone will set the mood for the entire play.   Antigone has called her sister Ismene to meet her outside the palace gates in Thebes.   She tells her sister the king will not allow their brother Polyneices to be buried.   Antigone tries to get her sister to help but she refuses.The setting will be at night.   Both women wear robes, with Antigone’s robe a dark color indicating mourning.   The set will be simple.   The palace gates and wall is the backdrop, with a strong imposing look.   There will be soft light glowing from behind the wall.   This will give the impression of life and activity.Although Antigone and Ismene are the only characters, the sound stage should be set to give the impression of occasional voices behind the wall.   The voices will be muffled and sound like a conversation between people walking past.   When this occurs, the sisters stop talking and look at the gate, fearful someone has heard them and is coming out to investigate.   Then the sound of conversation will fade away, and their conversation resumes.In front of the wall will be a simple bench made to look like stone.   There will be two â€Å"torches†Ã‚   near the bench to cast the sisters in a â€Å"half-light†.   Antigone will be seated on the bench.   When Ismene approaches she will rise to embrace her.   At first both sisters will sit together.   As the conversation develops Antigone will pace.The actresses will make gestures and expressions that match the dialog.   Sound and lighting will give the effect of a thunderstorm approaching from the distance.     Ã‚  Music is in the background.   It will be somber and at a moderate level until Ismene appears, then quiet during their conversation, and become louder and suspenseful at the close of the scene.   Wind from the storm blows out the torches.

Saturday, September 28, 2019

Inventory and Nestle

About Nestle Nestle is a multinational packaged foods company founded and headquartered in Vevey Switzerland. it is the world`s foremost Nutrition. Health & Wellness Company committed serving consumers all over the world. Their focus on responsible nutrition and promoting heaLth and wellness is a core value, emphasizing responsibility and sustainability. Nestle products are sold in almost every country in the world. MISSION STATEMENT Nestle is dedicated to providing the best foods to people throughout their day. Throughout their lives, throughout the world.With our unique experience of anticipating consumers’ needs and creating solutions. Nestle contributes to your well-being and enhances your quality of life. † COST ACCOUBTING INFORMATION SYSTEM OF NESTLE INPUT MEASUREMENT BASIS STANDARD COSTING Nestle is using STANDARD COSTING as a base for input measurement Standard costs are usually associated with a company’s costs of direct material, direct labor, and manufa cturing overhead. Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead to a product, nestle’ like many manufacturers assigns the expected or standard cost.This means that its inventories and cost of goods sold will began with amounts reflecting the standard costs, nor the actual costs, of a product Nestle’, of course still has to pay the actual costs. As a result there almost always differences between the actual costs and the standard costs, and those differences are known as variances, REASON FOR USING STANDARD COSTING Nestle is currently using Standard costing method because the related variances are valuable management tool. If a variance arises, management becomes aware that manufacturing costs have differed from the standard (planned. xpected) costs. †¢ If actual costs are greater than standard costs the variance is unfavorable. An unfavorable variance tells nestle’ management that if everything else stay s constant the company`s actual profit will be less than planned. †¢ If actual costs are less than standard costs the variance is favorable. A favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit. The sooner that the accounting system reports a variance, the sooner that Nestle management can direct its attention to the difference from the planned accounts.DIRECT MATERIALS USAGE VARIANCE Under a standard costing system. Production and inventories are reported at the standard cost—including the standard quantity of direct materials that should have been used to make the products. If the manufacturer actually uses more direct materials than the standard quantity of materials for the products actually manufactured, the company will have an unfavorable direct materials usage variance, If the quantity of direct materials actually used is less than the standard quantity for the products produced, the company will have a favorable usage variance.The amount of a favorable and unfavorable variance is recorded in a General ledger account Direct Materials Usage Variance. (Alternative account titles include Direct Materials Quantity Variance or Direct Materials Efficiency Variance. ) Lets demonstrate this variance with the following information. Direct Labor: Standard Cost. Rate Variance, Efficiency Variance Direct labor refers to the work done by those employees who aciually make the product on the production line. (â€Å"Indirect labor† is work done by employees who work in the production area. but do not work on the production line.Examples include employees who set up & maintain the equipment. ) Unlike direct materials (which are obtained prior o being used) direct Labor is obtained and used at the same time, This means that for any given good output, we can compute the direct labor rate variance. The direct labor efficiency variance, and the standard direct labor cost at t he same time. Variable Mfg Overhead: Standard Cost, Spending Variance, Efficiency Variance Manufacturing overhead costs† refer to any costs within a manufacturing facility other than direct material and direct labor.Manufacturing overhead includes such things as indirect labor, indirect materials (such as manufacturing supplies), utilities, quality control, material handling, and depreciation on the manufacturing equipment and facilities. â€Å"Variable† manufacturing overhead costs will increase in total as output increases. Fixed Mfg Overhead: Standard Cost, Budget Variance, Volume Variance â€Å"Fixed† manufacturing overhead costs remain the same in total even though the volume of production may increase by a modest amount. RELATIONSHIP BETWEEN VARIANCESIf the direct labor is not efficient at producing the good output, there will be an unfavorable labor efficiency variance. That inefficiency will likely cause additional variable manufacturing overhead—r esulting in an unfavorable variable manufacturing overhead efficiency variance. If these inefficiencies are significant, it is possible that the company may not be able to produce enough good output to absorb the planned fixed manufacturing overhead—resulting in an unfavorable fixed manufacturing overhead volume variance. TREATMENT OF VARIANCESThe treatment of variances follows these guidelines: If the variance amount is very small (insignificant relative to the company’s net Income), simply put the entire amount on the income statement. If the variance amount is unfavorable, increase the cost of goods sold—thereby reducing net income. If the variance amount is favorable, decrease the cost of goods sold—thereby increasing net income. If the variance is unfavorable, significant in amount, and results from mistakes or inefficiencies, the variance amount can never be added to any inventory or asset account.These unfavorable variance amounts go directly to th e income statement and reduce the company`s net income. If the variance is unfavorable significant in amount and results from standard costs not being realistic, allocate the variance to the company’s inventory accounts and cost of goods sold. The allocation should follow the standard costs of the inputs from which the variances arose. If the variance amount is favorable and significant in amount, allocate the variance to the company`s inventories and its cost of goods sold. INVENTORY VALUATION METHOD ACTIVITY BASED COSTINGActivity based costing (ABC) assigns manufacturing overhead costs to products in a more logical manner than the traditional approach of simply allocating costs on the basis of machine hours. Activity based costing first assigns costs to the activities that are the real cause of the overhead. It then assigns the cost of those activities only to the products that are actually demanding the activities. IMPLEMENTATION OF ABC IN NESTLE Nestle company is using ac tivity based costing method for inventory valuation. Firstly they identify all activities that use resources.Cost pools are set up for each of the activities identified. They assign overhead costs to the cost pools based on a cost driver. Cost pools are used to assign costs. Costs are assigned to its, batches, or products. REASON FOR USING ACTIVITY BASED COSTING Nestle is currently using ABC techniques because it helps it in determining accurate product cost. Complex companies Like Nestle may see the most benefit from this type of costing because it is most helpful when the costing information is difficult to understand or evaluate.ABC provides information to Nestle regarding processes that should be improved and the products or services that are contributing the most to company’s profitability, ABC system also helps Nestle in knowing what are the factors that contribute most to cost, which in turn assists management in choosing best alternative in reducing overall costs incu rred by the Nestle Company. ABC system can be the best tool to be utilized in implementing environmental accounting at the firm level. COST ACCUMULATION METHODNestle is using process costing method. It is a costing system in which the cost of a product or service is obtained by assigning costs to masses of lake or similar units and then computing unit costs on an average basis. Process costing averages the costs over all units to come to the per unit cost. In Nestle. Direct material and direct labor costs are tracked by department, and are assigned evenly to the products that pass through each department. Overhead costs are applied to each department and are assigned evenly to each product.Multiple WIP accounts are used one for every process. As products are moved from one process to another, the costs of the previous process are transferred to the next process. Five steps are involved in Nestles process costing method firstly it summarizes the flow of physical units of output. Seco ndly, computes output in terms of equivalent units, Thirdly, computes equivalent unit costs. Fourthly, summarizes total costs to account for. And at the end, they assign total costs to units completed and to units in ending work in process inventory.REASON FOR USING PROCESS COSTING Process-costing used in Nestle because it broadens the economics of quality by classifying cost of non-conformance and cost of conformance i. e. â€Å"costs incurred when a process is running without failure. It also allows Nestle tracking and reduction of costs normally associated with efficiency in addition to effectiveness (quality)†. COST FLOW ASSUMPTION FIFO In Cost flows assumption. Nestle is using FIFO method. FWO is an acronym for First In, First Out.A method of valuating the cost of goods sold that uses the cost of the oldest items in inventory first What comes in first is handled first what comes in next waits until the first is finished. Etc. REASON FOR USING FIFO Nestle is using FIFO as cost flow assumption for its products. Because most of its products are perishable and they have short expiry date. Nestle also believe in tax minimization. For taxation purposes, FIFO assumes that the assets that ate renaming in inventory are matched to the assets that are most recently purchased or produced.Because of this assumption, there are number of tax minimization strategies associated with using the FIfo asset-management and valuation method. Due to this reason, Nestle is using FIFO method as a cost flow. FWO gives Nestle a better indication of the value of ending the inventory on the balance sheet. One of the reasons for using FIFO method by Nestle is the increasing rate of inflation. Because of this, Nestle uses FIFO inventory accounting in order to make their balance sheet look better. RECORDING INTERVAL CAPABILITYInventory records can be maintained on a perpetual or a periodic basis In the past manufacturers tended to keep perpetual inventories, while retailers used t he periodic method. However, today a variety of point of sale devices and dedicated microcomputer software are readily available to provide any company with perpetual inventory capability. NESTLE’S METHOD Nestle is Currently using perpetual method for maintaining the inventory records because this method provides the company with real time and true inventory information.To record purchases, the periodic system debits the Purchases account while the perpetual system debits the Merchandise Inventory account. To record sales, the perpetual system requires an extra entry to debit the Cost of goods sold and credit Merchandise Inventory. By recording the cost of goods sold (or each sale, the perpetual inventory system lessens the need for adjusting entries and calculation of the goods sold at the end of a financial period, both of which the periodic inventory system requires.The reasons for which Nestle is using perpetual method rather than periodic inventory method is that †¢ By using perpetual method Nestle can determine their COGS and profit or loss after every sale unlike periodic, in which you get profit or loss at the end of the period. †¢ Nestle has preferred perpetual system because it is a realistic double entry system while periodic is arbitrary. †¢ The company can watch the inventory more closely using this method because whenever there is an increment and decrement inventory, some other account like profit loss must be debited or credited. And in the perpetual system stock loss gain is immediately noticed and not at the end of year when the physical count of the inventory is taken The advantages that Nestle has got due to the use of the perpetual inventory system, is a high degree of control, it aids in the management of proper inventory levels, and physical inventories can be easily compared. Whenever a shortage (Le. a missing or stolen good) is discovered, the Inventory Shortages account should be debited.

Friday, September 27, 2019

Judiciary in England and Wales is not Reflective of Society Research Paper

Judiciary in England and Wales is not Reflective of Society - Research Paper Example It is evidently clear from the discussion that diverse compunctions of the judiciary have higher capacitates of responsiveness to experiences and needs of different legal system subjects. On the other hand, such a judiciary appears reflective of various cultures and backgrounds of the nation served. Another feature of diverse judiciaries is that they are more accountable and responsible for articulating issues of complex legal democracies. Proper co-existence with other forms of government necessitates the inclusion of gender as a judicial diversity dimension. However, gender is a major issue in analyzing the composition of the judiciary of England and Wales. This paper aims at assessing existing literature on the ethnic and gender composition in the English and Wales’ judiciary. The essay will also illustrate the previous efforts of the government in achieving diversity in the judiciary.  Gender is a critical dimension of judicial diversity illustrated by the proportions of positions awarded to the males and females on the judiciary. There are different ways of rationalizing judicial diversity where judicial appointments follow policy and law that promotes equal opportunities. The judiciary needs to show sensitivity to the experiences and needs of the different elements of legal systems where the judiciary requires an illustration of diversity for service as well as diverse judiciary with increased accountability of legal democracies. The current preclusion the gender incorporation dictates the alternative dimension regarding judicial diversity. Features of judicial initiatives towards achieving ethnic and gender diversity are assessed through qualitative and quantitative perceptions and experiences of judicial bias.

Thursday, September 26, 2019

Change Management or Change Leadership Which is more important Discuss Essay

Change Management or Change Leadership Which is more important Discuss - Essay Example This paper will particularly examine the two terms ‘change management’ and ‘change leadership’ and suggest which is more important in today’s highly competitive business environment. Change management Vs change leadership John Kotter (2011), the chief innovation officer of the Kotter International, has deeply researched into the difference between change management and change leadership. The author strongly says that these two terms are not interchangeable under any circumstance. According to Kotter, change management â€Å"refers to a set of basic tools or structures intended to keep any change effort under control† whereas the change leadership â€Å"concerns the driving forces, visions and processes that fuel large-scale transformation† (Kotter 2011). The major goal of the change management is to reduce the distractions and effects of the change maximum while the main objective of change leadership is to identify and promote various c hange driving factors that would fuel the planned change. Change management encompasses areas like planning, organising, and project management (Davis 2012). Change leadership tries to communicate the vision and the nature of the change process (ibid). Active participation of staff and other stakeholders is necessary to make the change leadership effective. ... Similarly, effective employee involvement is necessary to ensure greater commitment and support from their part.. Definition, explanation, and progression are crucial prerequisites to a successful change management program (ibid, pp. 209-210). It is identified that change management is a loosely defined term and hence different authors present different views to address this concept. Under the change management process, a range of ideas from areas like business, engineering, and psychology are applied to achieve desired outcomes (Hiatt & Creasey 2003, p. 11). In today’s business environment, many organisations fail to adapt to various changes properly because of various reasons. Change leadership is a primary solution to make the change management effective and to adapt to different organisational changes quickly and efficiently (Daft 2008, p. 454). Leaders have an inevitable role to play in promoting the change because they are the persons responsible for providing motivation and communication essential to keep the change efforts in the apt track; hence, strong and proactive leadership is a major factor determining the success of the change (ibid). A better change management model itself would not guarantee a successful change; instead, better supervision of the change management programme by an efficient and committed leader is vital to achieve expected goals (Orridge 2009, p.19). It is clear that a leader often needs to go beyond written check lists and fundamental operational models to understand his/her followers and their concerns and the feelings of the change. Therefore, under any circumstance, change leadership is the key to get the

Environmental and global health issues Essay Example | Topics and Well Written Essays - 1500 words

Environmental and global health issues - Essay Example Health care centers and nurses became very active and strict precautionary measures were taken for the controlling of the disease. Severe Acute Respiratory Syndrome is a viral lung disease which is caused by coronavirus often referred to as SARS –CoV. It is serious or an extreme case of pneumonia. A person suffering from SARS will have to face severe difficulty in breathing and sometimes may even face death. The first case of SARS was found in Asia in 2003 and within a few months it spread in numerous countries all over the world. It is a well-studied example of a communicable disease and a disease that can spread easily due to the travelling of people to other countries. The breakout of SARS in 2003 was a very serious one and it took almost all the countries of the world and a total of 8,098 people were affected and out of these 774 people died. But now SARS have become totally under control but the virus still exists in the hosts which are animals and there are always chances that the virus can again return to the humans. The severity of SARS is greater in people of older age as compared to younger and middle aged people (Serradell, 2005). The symptoms of SARS are similar to that of common cold but those symptoms are much more severe as compared to those that of cold. SARS has no definite cure or medicine but it can be prevented by taking precautionary measures like avoiding communication with the patient, frequent hand washing, eating food rich in vitamin C, and other such measures. The epidemiological indicators of the SARS rife and the ways for the prevention, control, and complete eradication of SARS include gestation period, time period of communicability, mode of transference of the epidemic agent, risk factors involved in the transmission of the virus, environment, ways of reserving animals and the prevention of SARS (Stewart, 2004). The various countries in which the outbreak of SARS occurred

Wednesday, September 25, 2019

Wk 4 lab Essay Example | Topics and Well Written Essays - 250 words

Wk 4 lab - Essay Example Justice for Davis and fair trial for Lewis and Karel.The splashing of whisky into Davis eyes was willful and intentional. But would the court treat alcohol as a weapon other than firearm? (California penal code section 245).Would it produce great bodily harm. If the answer is yes, then this is a felony charge with a sentence of up to 4 years and a fine of up to $10000, and not the $100000 compensation demanded by Davis.A compensation would preempt prosecution if they settle out of court. The use of violence on Davis by Karel leading to arm dislocation is a simple battery and can be charged as a misdemeanor or a felony. (California penal code section 242-243).There was body contact which led to injury, although no weapon was used. We can also contend that Lewis was a first offender with no record of violent temperament. We would also need to establish whether Lewis and Karel were intoxicated during commission of that offence, such that, we can argue on temporary insanity occasioned by intoxication. Even if these offences were committed in Malcolm parker’s premises, he is not the assailant and when push comes to shove, the assailants should be arraigned, charged, and sued for compensation and

Tuesday, September 24, 2019

Government Article Example | Topics and Well Written Essays - 250 words

Government - Article Example The main point the author made in her article is that education is a right of all people, whether illegal immigrants or not, and asking for immigration papers or making inquiries into their immigration status is a form of discrimination, and constitutes an infringement of his or her civil rights as an individual. School district authorities who require proof of citizenship on enrollment time are guilty of a law passed during the time of President Ronald Reagan, which only requires proof of residency such as a water, phone or electric bill (Armario 1). This knowledge is somehow related to my class because we are being taught how to respect the rights of all people and how not to discriminate against a certain class of people. In other words, America should embrace multi-culturalism from its varied ethnicities, indicated by its motto, â€Å"E Pluribus Unum† or â€Å"one from many† which is indicative of Americas status as the melting pot of the world, ready to welcome anybody to its shores and live freely. The financial crisis resulting from a bursting of the housing bubble and the subprime mortgage collapse has put severe strains on the finances of most states and in particular, those of certain school districts. This caused the recent attempts to exclude the illegals from school. Armario, Christine. â€Å"Public Schools Reminded not to Turn Away Illegal Immigrants.† Associated Press, 6 May 2011. Web. 19 Jun. 2012.

Monday, September 23, 2019

Benefits Project Research Paper Example | Topics and Well Written Essays - 2500 words

Benefits Project - Research Paper Example In addition to this the other facilities and discounts like Lifeworks, flexible working hours, education assistance, service appreciation awards, career growth and training programs for employees with growth and leadership potential have also been considered. This in my opinion would make Sodexo’s plans comparable to Google, Microsoft or any other Fortune 500 company. Basic Issue, Purpose and Relationships But as they say, the strength and efficacy of a plan lies in its weakest link, and in this case, the link was a service provider, namely Aetna. It has been shown that Aetna has been a preferred company for Sodexo’s Group Life Insurance Plan. Therefore I also assume that this company is involved in the administration and provision of services under its Short and Long Term Disability Plans. Interestingly this fact was uncovered by delving into the Exit Interviews of quite a number of employees who had been bitter and critical in their appraisal of the coverage and degre e of care administered by the insurance company even under the Business Travel Accident Plan. Further investigation into the matter by a combination of HR and Medical Staff determined that no less that 15 such instances had occurred in the last one and a half years. Since staff was enrolled in the insurance plans automatically and the coverage was renewed every year, Aetna considered that they simply could not lose. As far as the relationships between fraud in the medical coverage and employee dissatisfaction are concerned, a little analysis will put forth that since the Short and Long Term Disability Plans as well as the Benefits Travel Accident Plan were related, one often leading to another, the connivance and inefficiency of Aetna staff was often the culprit leading to improper and insufficient attention to non-managerial staff. In many cases, such staff had to resort to other or personal means to meet these deficiencies in care. Since the complaints were few and far between, Ae tna had managed to get away with it unscathed so far. The amazing thing is that these very staff took proper care of Sodexo’s managerial and higher level staff quite well in similar instances of accident and disability. Clearly they knew who was wielding the power here. The purpose of this paper is not only to highlight this deficiency but also its causes so that the erring staff is removed or the coverage is given to another insurance company. Such a state of affairs can hardly be tolerated. It is also desired to review the efficacy and management of all the different types of medical coverage so that similar or other deficiencies can be highlighted and corrected. Thus we will accomplish a thorough review of all types of medical coverage given by Sodexo, and by doing so positively impact employee satisfaction. It is also interesting that one or two lower level employees had highlighted these in their assessments of the available benefits at the company, and even made a remar k in their employee satisfaction surveys, but these were unfortunately overlooked by HR as being too unlikely to be true. It was assumed that the employees were over-reacting to an already bad or painful situation. For one thing, this state of affairs may indicate that HR has become too complacent and sure of itself and therefore it is suggested that future employee surveys and benefits assessments be independently

Sunday, September 22, 2019

Coca-Cola Essay Example for Free

Coca-Cola Essay Coke has been the leader in the soft drink industry for decades. Coke has a strong customer loyalty base, while appealing to new customers through effective marketing. In recent years, the soft drink industry has changed with consumers becoming more health conscious. With the consumer market changing, soft drink sales have dropped and the demand for healthy drinks are in demand. To be able to make up the difference of the drop in sales, Coca-Cola needed to come up with some innovative new products and marketing strategies that would appeal to a new market of the beverage industry. In the last decade, PepsiCo. has gained leverage on Coca-Cola, because Pepsi made beverages that appealed to the changing consumer market. In two thousand-four, Pepsi owned fifty-two point three percent of the market in China after Coke produced a plant there (SinoCast, 2004). Coca-Cola has faced struggles in the past decade due to the lack of effective marketing and new product development. The individuals that were making the decisions for Coca-Cola were focusing on their best seller Coke and Diet Coke, and discovered that two products were not enough to keep the corporation running. When using the PESTEL analysis, the first key component is to do an environmental scan (Finch, 2012). PESTEL is an acronym known as the six environmental factors which are the framework (Finch, 2012). The six environmental factors are political, economic, social, technological, environmental, and legal (Finch, 2012). The PESTEL analysis is based upon understanding forces and trends and can pertain to any given industry (Finch, 2012). Coca-Cola did not do any environmental scan, and solely relied upon the traditional beverages and marketing that Coca-Cola had always used. oke 2. PepsiCo not only began to distribute health conscious beverages, such as juices, teas, coffees, and water they also began distributing snack foods. PepsiCo has even implemented a relationship with schools which incorporates responsible advertising practices, like offering healthy foods and beverages. PepsiCo also became a member of the International Food Beverage Alliance, which has to be met by certain stand ards in food and beverage distribution. The proper execution of the PESTEL analysis is a tool that would give PepsiCo an advantage as it delves in market penetration, market development, and product development. The PESTEL analysis would confirm market trends, and internal and external factors, which would allow the organization to do more specific research and create the ability to make adjustments in order to reflect a gain in the industry. The PESTEL analysis is the answer as to how PepsiCo had the ability to act on a changing market and fully benefit from the changing market. A decade ago Coca-Cola began its struggle in the beverage industry, when reality hit Coca-Cola made adjustments, offered new products and adapted to the market. Five years from now, Coca-Cola has to remain competitive by changing with the market, and producing products that appeal to the current consumer interest. Not only will Coca-Cola have to be creative with products, marketing is also another challenge. Marketing has changed with technological advances, today marketing is more than a television commercial, or a billboard there are now various channels and strategies in hich to reach and appeal to consumers. Coca-Cola is known for sticking to traditional marketing and product, which has eventually put them behind their competitor. Technology is utilized in many different forms and will continue to increase as technology is an ever changing industry. Technology is a tool that should be utilized it can be cost effective and reach a new market segment. The weakness of the beverage industry is that consumers continue to become more health conscious, even down to the ingredients that make the food or beverage they are consuming. There have been studies done that lead researchers to believe that aspartame causes cancer. There are studies that lead researchers to believe that Splenda in large and prolonged quantities can also lead to cancer. These ingredients are commonly used in different types of beverages that are distributed by various companies. With the recent studies of various ingredients, the government controls food and beverage production which also means that everything has to be made public knowledge (on a label). The strengths are that of which Coca-Cola has the ability to produce beverages that appeal to the health conscious consumer. The investment into new products will allow Coca-Cola to remain competitive and appeal to new consumers as well. Along with new beverages, Coca-Cola should also explore new avenues in to growing markets and invest in them. With the financial power that Coca-Cola the investment to tap into new frontiers. There are many opportunities for growth given that marketing and product development are the focus of the future of the company. oke 4. The future of Coca-Cola relies upon the decision to continually evaluate the six major factors into success and future success of any business. Frequent environmental scanning is necessary to execute the analysis of how and what changes need to be made. With the constant adjustments to product development and marketing strategies in place to accompany the changing times, it enables the best utilizations of products and marketing.

Saturday, September 21, 2019

Mandibular Prognathism by BSSO Study

Mandibular Prognathism by BSSO Study METHODOLOGY METHODOLOGY Population Consisted of all the patients who reported to the Out Patient Department of Oral And Maxillofacial Surgery for correction of facial deformity involving maxilla and mandible. Sample Consisted of 33 patients who underwent BSSO setback for mandibular prognathism followed by Rigid Internal Fixation at the Department Of Oral And Maxillofacial Surgery, Mar Baselios Dental College. Inclusion Criteria Patients above age of 20 years for males 18 years for females. Patients who were treated by BSSO setback along with Rigid Internal Fixation for mandibular prognathism. Exclusion Criteria Patients undergoing Bimaxillary surgeries. Patients undergoing Genioplasty along with BSSO. Patients with Medically compromised conditions. Patients with Craniofacial anomalies, Syndromes. A retrospective study was conducted on 33 patients (15 females and 18 males), with mean age of 22 years (age range of 19 28 years), who were operated for mandibular prognathism by BSSO at the department of oral and maxillofacial surgery, Mar Baselios Dental College, Kothamangalam. The patients were selected according to above mentioned inclution and exclusion criterias. The surgical procedure was done by one chief operating surgeon. No maxillomandibular fixation was used postoperatively. Pre and postsurgical orthodontics was carried out at the department of orthodontics and dentofacial orthopaedics, Mar Baselios Dental College, kothamangalam. A standardised lateral skull radiograph with adequate quality and exposure was taken pre operatively and after 6 months of follow up in natural head position [Frankfurt’s horizontal plane parallel to the floor, the tongue in relaxed position and the mandible in centric occlusion] with exposure values of 80 KVp, 10 mA, and 1.30 seconds. Tracings of the lateral cephalograms were pencil traced on acetate paper. To improve the consistency the tracings and measurements were taken by the same investigator. Horizontal reference line was taken as 7 ° to SN at nasion. Vertical reference line was constructed perpendicular to horizontal reference line through Sella. Superimposition of traced preoperative and postoperative lateral cephalogram was done with respect to the horizontal and vertical reference lines. The following cephalometric points and measurements were used. S Sella: Center of sella turcica N Nasion: Most anterior point of frontonasal suture ANS Anterior Nasal Spine: Anterior tip of the nasal spine PNS Posterior Nasal Spine: The most posterior aspect of the palatal bone A Point A: Innermost point on contour of maxilla between anterior nasal spine and incisor tooth Is Incision Superior: Midpoint of incisal edge of most prominent maxillary central incisor Ii Incision Inferior: Midpoint of incisal edge of most prominent mandibular central incisor B Point B: Innermost point on contour of mandible between incisor tooth and bony chin PG Pogonion: Most anterior point on osseous contour of chin ME Menton: Most inferior midline point on mandibular symphysis Cm Columella point: Midpoint of columella of nose Sn Subnasale: Point at which columella merges with upper lip in midsagittal plane SLS Superior Labial Sulcus: Point of greatest concavity in middle of upper lip between subnasale and labrale superius Ls Labrale Superius: Most anterior point of upper lip Li Labrale Inferius: Most anterior point of lower lip SLI Inferior Labial Sulcus: Point of greatest concavity in midline of lower lip between labrale inferius and soft tissue pogonion pg’ Soft Tissue Pogonion: Most prominent or anterior point on chin in midsagittal plane me’ Soft Tissue Menton: Lowest point on contour of soft tissue chin Stoms Stomion Superius: Most inferior point of upper lip Stomi Stomion Inferius: Most superior point of lower lip Sn-Stoms Upper lip length Stomi-me Lower lip length G-Sn-PG’ Facial Convexity: Angle between soft tissue glabella, subnasale and soft tissue pogonion Cm-Sn-Ls Nasolabial Angle: Angle between columella and labrale superius Li-SLI-pg’ Labiomental Fold: Angle between lower lip and chin contour Research methodology In the horizontal plane linear changes at following hard tissue [ANS, A, Is, Ii, B, PG, ME] and soft tissue [Sn, SLS, Ls, Li, SLI, pg’, me’, Stoms, Stomi] cephalometric points were measured in millimeters with mean and standard deviations were calculated. In the vertical plane linear changes at following hard tissue [ANS, A, Is, Ii, B, PG, ME] and soft tissue [Sn, SLS, Ls, Li, SLI, pg’, me’, Stoms, Stomi] cephalometric points were measured in millimeters with mean and standard deviations were calculated. Scatter plot diagram with Correlation Regression Analysis was done for the following points Li vs Ii, SLI vs B, PG vs pg’, ME vs me’ were done in both horizontal and vertical plane. Change in length of lower third of face; upper lip [Sn-Stoms] length and lower lip [Stomi-me] length were calculated along with mean and standard deviation. The mean change in facial profile, Nasolabial angle and mentolabial fold were calculated. The ratio of change in the soft tissue reference points will be compared with movements of corresponding 4 hard tissue references: Li to Ii, SLI to B, PG to pg’ and ME to me’ in the horizontal plane. SURGICAL PROCEDURE All the patients had undergone BSSO for correction of horizontal mandibular excess [mandibular prognathism]. All surgeries were carried out by the same surgeon. During the positioning of the patient before surgery the head end of the table is tilted by about 15 °. Hypotensive anaesthesia technique was used. Both these are intended to reduce intra operative bleeding. At the beginning of the procedure 2% lignocaine hydrochloride with 1: 2,00,000 epinephrine is infiltrated into the buccal vestibule upto the midramus region of the mandible on both sides. Incision and dissection The incision is placed over the anterior aspect of the ramus extending from the midramus region running down over the external oblique ridge upto the first molar region where it curves down to the buccal vestibule. Retracting the soft tissues buccally, before placing the incision prevents the initial exposure of the buccal fat pad. A sharp dissection is done in the ramus upto the periosteum. Periosteal dissection is started on the lateral aspect of the mandibular body from anterior ramus upto the second molar region extending to the inferior border. On the lateral aspect of the ramus dissection may be minimal only to achieve proper access and visibility. Medial dissection is done subperiosteally with a Howarth’s periosteal elevator and should be above the level of lingula and mandibular foramen which usually coincides with the deepest concavity of the anterior border of ramus. Later a channel retractor is inserted for medial retraction so as to protect the mandibular neurovascular bundle. Osteotomy Osteotomy is done with surgical micromotor and burs. Its initiated on the cortical bone of the medial side of ramus above the lingula extending from behind the mandibular foramen [half to two-third of the anteroposterior dimension of the ramus] running down onto the superior aspect of the body of the mandible and then extended to the external oblique ridge over the lateral aspect of the mandibular body upto the 1st molar region. Extending the cut towards the 1st molar region gives better accessibility for intraoral plating. The depth of the cut should be minimal only to reach the cancellous bone. The vertical cut is extended to include the inferior border so that the direction of the split is controlled. During the vertical cut a channel retractor is placed on the lateral aspect so as to protect the buccal soft tissues and facial artery. Following the osteotomy, a small spatula osteotome is malleted into the site beginning from the medial cut, down the ramus, over the body upto the vertical cut. The spatula osteotome is directed laterally beneath the cortical plate so that the neurovascular bundle is protected. Later larger osteotomes are used and finally the fragments are prised apart using a Smith spreader. As the fragments are prised the neurovascular bundle is visualized and care is taken to maintain it to the medial tooth bearing fragment. If the neurovascular bundle is found to be attached to the proximal condylar segment a small periosteal elevator is used to free the bundle and bring it to the medial fragment. Once this is done osteotomes in a wedging fashion or the Smith spreader is used vigourously until the spilt of the fragments are completed. The osteotomy is repeated on the opposite side of the mandible. When the mandible is setback, release of the medial pterygoid and masseter muscle is stripped, if needed to prevent the displacement of the condylar segment posteriorly. Later the tooth bearing medial segment is pushed back as much as needed and the overlapping buccal plate of the proximal condylar segment is trimmed such that the proximal segment rest passively on the cancellous part of medial segment with condyle in proper position. Stabilization and fixation The position of jaw is adjusted and intermaxillary fixation is done with splint in position. Rigid internal fixation using 2mm four hole mini plate with gap and 2 Ãâ€" 6mm monocortical screws is the preferred way of fixation. The intermaxillary fixation is removed after the rigid fixation. Wound closure Wounds are irrigated and bleeding is controlled. Wounds are closed with 3-0 vicryl sutures in layers. 1

Friday, September 20, 2019

Inventory Planning and Control

Inventory Planning and Control A Brief Overview of Inventory Planning and Control In any business, inventory is a key area of concern as inventoryis what is sold. Though, on the surface this may seem to be merely aphysical construct, inventory and inventory management principle easilyextend to service or other intangible product offerings. Perhaps the firstprinciple of inventory is that, inventory is money, or rather arepresentation of invested capital that is listed on the balance as aliability. While inventory is properly represented as a liability, a moreaccurate way to think of it is that is an asset in the waiting. Atypical retail store may have millions of dollars in inventory on the floor.If it is the right product, priced right, in the right place at the right time,it will likely sell. Though the 3-Ps just mentioned are the crux of themarketeers problem, they are also the problem of the inventory orreplenishment analyst on the store side and the problem of the manufacturingand shipping division of the supplier. Boththe vendor and the supplier seek inventory optimization, that is,managing from their perspective the same issues with which the marketeerwrestles. The daily issues of this perspective are focused on the same fourvariables with typical examples listed below: Product Is a certain SKU present in the regular modular only or checkout lane modular also? Are there multiple SKUs for a certain product (i.e., single or multi-packs)? A new SKU is being phased in to the modular set, is the are corresponding reduction in another product? Is replenishment on the old item turned off? If I have a certain product, is there a complimentary product that should also be sold, ideally with modular adjacencies? Placement Is a particular product in all stores (i.e., riding lawnmowers in NY City, snow shovels, even in January, in Mexico)? Does this product go into all stores simultaneously or should it be staged (i.e., lawn care product in southern stores first)? Are there any new stores that should be added to the shipped to list? Is a particular product a regular item or does it go on a special display/store location (i.e., holiday)? Price Are all the prices indicated on the shelf or on the product? Are the prices correct? Are prices updated annually or monthly? Is the item on deal (i.e., advertised special for which we might anticipate the standard 20% lift in velocity)? From theperspective of the vendor, a store or even a whole chain of store only has a[short-term] fixed floor area, backroom area and so many storage areas andtrucks that can be in transit to manage not simply one product at one locationbut the full range of products at all locations. This, in essence, is theproblem of inventory: managing and ideally optimizing the coming and going of allproducts at all locations. For the manufacturers, the problem is essentiallythe same, only with a different perspective: all of their products atall of the locations at which they are sold. The daily issues of this simply detail.Consider the perspectives of WalMart and 3M: one US retail operation and theone US division of one multinational manufacturer: WalMart has approximately 3,000 US stores, if there is one case of one product from 3M going to each store in the chain, this alone represents shipping 36,000 items (12 per case) just one time. Consider the number of products shipped, received and sold for all products at each store. 3M Stationary Products Division, Tape Adhesives section, has over 50 SKUs. Each peg on the display holds from 6 to 15 units of product. Each product comes in varying numbers per box, from 4 to 24, with from 1 to 6 boxes per case (the minimum order quantity). WalMart has the largest trucking fleet of any US corporation and has number distribution centers and warehouses. 3M has 1-2 factories per product and 3-4 key distribution points. Some items are warehouse items and therefore have a lead time of 3-4 days while other items have lead times of up to 21 days. The myriad issues that result from this collaborative efforts issignificantly enhanced but the good management of the inventory problem.From the number of units to build and subsequently ship (and to where) untilthe items are sold, the units exist as inventory. A Brief Discussionof EOQ and other Methods for Inventory Control To manage the issues discussed just prior is but one matter, tomanage them optimally is another and that is really the goal of anyinventory planning and control system. Realizing that any businessdecision is one in which the principle of the trade-off is employed, one canthen begin to methodically examine the variables. For example, in the simplestexample in which the costs of placing an order and the costs of carryinginventory are minimized. This optimal point is deemed the Economic OrderQuantity. While, in theory, the method works perfectly, its simplicity is alsowhat limits it in the real world in which additional variables and varyingassumptions run rampant. For example, EOQ does not, or, has trouble takinginto account the following variables/assumptions: Product cost assumptions such as fixed batch costs Product prices which may be variable and thus would change velocity and subsequent sales/demand forecasts Failure to adequately consider or cost out of stocks or backorders Failure to adequately consider lead times, special deals or seasonal items (Eason, 2003). Regardless, EOQ isthe starting place for the consideration or both additional variables as wellas the consideration of other models such as JIT, or the just-in-time methodin which the goal is -0- inventory. This is more applicable to a manufactureside though its principles do have applicability in retail. In this method,the basic assumption that has generally been borne out through research is thatinventory carrying costs are generally far higher than one might initiallythink (Schniederjans Cao, 2001). JIT is achieved by precisely the rightquantity of material/product to its destination just-in-time. Anothersomewhat similar method is ERP or enterprise resource programs. ERPleverages technology to provide firm-wide view of the materials at variousstages in the work process. This data is merged with other firm informationsuch as sales/demand forecast to create a optimized forecast for all rawmaterials, parts and finished products at any point in time. Insummary, whether using EOQ, JIT, ERP or any other combination of letters forinventory optimization, the key is to understand and purposefully manipulatethe variables of business to prioritize and manage the inherent trade-offs ofany business function. Works Consulted Bean, J. (2005), former 3M BusinessAnalyst, Interview on May 21, 2005. [Mr. Bean had significant work inmaintaining in stock levels to between 98.5-99.5% on Stationary and Tapeproducts] Eason, J. (2003, May). Setting TargetInventory Levels for New Products [Masters Degree Thesis, University ofArkansas, Fayetteville, Arkansas, US]. Piasecki, D. (2001, January). OptimizingEconomic Order Quantity. IIE Solutions. pp. 30-39. Schniederjans, M. Q. Cao. (2001). Analternative analysis of inventory costs of JIT and EOQ purchasing. InternationalJournal of Physical Distribution Logistics, (31), 2, pp. 190-117.

Thursday, September 19, 2019

Not Just Your Kids Problem: Adult ADHD Essay -- Attention Deficit Hyp

Not Just Your Kid's Problem: Adult ADHD Attention Deficit/Hyperactivity Disorder (ADHD). Everyone has heard of it. A few years ago every newspaper and weekly magazine had a feature about the disorder. The disorder was mostly associated with school-aged children because that was the time when most of the symptoms surfaced. Today ADHD is the most common behavior disorder diagnosed in children and teens. ADHD refers to a group of symptoms that begin in early childhood and can continue into adulthood, causing difficulties at home, at school, at work, and within the community if not recognized and treated (1). But what most people never hear was that ADHD also affects adults and if left untreated can have serious effects. ADHD is a condition that makes it difficult for children and adults to pay attention, control their activity level and limit their behavior in age appropriate ways (2). Inattention is the most common symptom. In addition to having difficulty paying attention, people with this ADHD symptom often are unable to consistently focus, remember, and organize. They may be careless and have a hard time starting and completing tasks that are boring, repetitive, or challenging., impulsiveness and hyperactivity. With impulsivity, people who frequently act before thinking may not make sound judgments or solve problems well. They may also have trouble developing and maintaining personal relationships. An adult may not keep the same job for long or spend money wisely. A hyperactive child may squirm, fidget, and climb or run when it is not appropriate. These children often have difficulty playing with others. They may talk a great deal and not be able to sit still for even a short time. Teenagers and adults who are hyperactiv... ...cure for ADHD but there is treatment. Treatment ranges from therapy to medication. Adults with untreated ADHD have been found to be more likely to have a substance abuse problem, which makes some people edgy about taking a controlled substance such as Ritilan because when used incorrectly can become addictive. However, when taken properly, medication can prove very helpful, allowing a person to concentrate on activities and be more productive. Therapy is especially helpful for adults in relationships because it allows them to bridge the gap in communication. References 1)WebMD, Topics and Overview of ADHD http://my.webmd.com/hw/add_adhd/hw166085.asp 2)ADHD in Adults http://serendip.brynmawr.edu/biology/b103/f03/web2/www.lillymedia.com/rep_guides/RG_ADHD_Adultback_00000013.pdf 3)Ruhrold, Richard, PhD Adult ADHD http://www.bowencenter.org/is.htm

Wednesday, September 18, 2019

Reality and Illusion in Shakespeares Hamlet - Appearance vs. Truth :: Shakespeare Hamlet Essays

Hamlet: Appearance vs. Reality One of the most famous and popular authors and script writers is William Shakespeare. Shakespeare has always been able to create interesting characters and one of the reasons they are so interesting might be that they are complex people with their inner selves differing from their outer selves. Are the characters in Hamlet the same on the inside as they appear to be on the outside? The characters in William Shakespeare's Hamlet can be studied in a manner relating to appearance versus reality. Some of these characters are Claudius, Rosencrantz and Guildenstern, and Hamlet. One character who enables us to examine the theme of appearance versus reality is Claudius, the new King of Denmark. In Act One, Scene Two Claudius acts as though he really cares for his brother and grieves over the elder Hamlet's death. This is shown in his first speech addressed to his court, "and that it us befitted/To bear our hearts in grief, and our whole kingdom/To be contracted in one brow of woe" (Shakespeare I22-4). It is shown further on in the same speech when he says, "our late dear brother's death" (Shakespeare I219). However, this is not how Claudius truly feels about his brothers death, for Claudius is the one who murders elder Hamlet. We see the proof of this in Claudius' soliloquy when he appears to be praying; "O, my offence is rank, it smells to heaven./It hath the primal eldest curse upon't/A brother's murder" (Shakespeare III336-38). Another love which Claudius fakes is the love he has towards his nephew and stepson, Hamlet. In his first speech to his court Claudius tells Hamlet not to leave for school but to remain in Denmark; "It is most retrograde to our desire/And we do beseech you, bend you to remain/Here in the cheer and comfort of our eye" (Shakespeare I2114-117). However, later in the play Claudius develops a plan to send Hamlet away from Denmark with the aid of Rosencrantz and Guildenstern; "And he [Hamlet] to England shall along with you [R & G]" (Shakespeare III34). Claudius also refers to himself as "Thy loving father, Hamlet" (Shakespeare IV350) but when Hamlet is out of the room a few moments later Claudius has a complete change of face in which he reveals his plan to have Hamlet executed; "Our sovereign process, which imports at full/By letters congruing to that effect/The present death of Hamlet" (Shakespeare IV363-65). Even the love Claudius showed for Gertrude can be questioned in its validity. Claudius, near the beginning of the play, appears to be happy about