Cask Of Amontillado (590 words) Essay Example For Students

Barrel Of Amontillado (590 words) Essay Barrel Of Amontilladoâ€Å"The Cask of Amontillado†The creator of â€Å"The Cask of Amontillado,† Edgar Allan Poe, tells us in the initial sentence that the character recounting to the story, Montresor, pledges retribution. Montresor’s focus of retribution is Fortunato, yet Montresor never explicitly says what Fortunato did to him or his family. Be that as it may, Montresor’s dread of Fortunato avenging any danger of retribution persuades his arrangement is all around considered and executed in a self evident certainty way. Looking for this retribution on Fortunato has not caused Montresor to feel blameworthy for what he has done. It appears as though vengeance is simply part of his inclination. All through the story, it appears as though Montresor has all of his vengeance on Fortunato arranged out. He was unable to have picked a superior time or spot to submit his demonstration of retribution. He realizes that during jubilee season, or as we probably am aware it Mardi Gras, everybody around will be wearing an ensemble with a veil, drinking, and not focusing on much that is going on outside of the fair. Montresor realizes that Fortunato will be at the jubilee and more than likely drinking. Another piece of Montresor’s plan is to utilize switch brain research. The story peruses, â€Å"I had disclosed to them that I ought not return until the morning, and had provided them express requests not to mix from the house.† Montresor says this since he realizes that his hirelings will likewise need to celebrate at the jamboree so in the event that they realize he won't be there they will leave. Montresor utilized this brain science a couple of times on Fortunato. As Fortunato hacked vigorously, Montresor says, â€Å"We will return; your wellbeing is precious†¦you will be sick, and I can't be mindful. In addition, there is Luchresi-.† Montresor isn't at all stressed over Fortunato’s hack. Montresor picks wine since he realizes that it is something Fortunato is keen on and that he is very pleased with his insight into it. During their conversation, Montresor plays to Fortunato’s self-importance by contrasting his capacities with Luchresi. M ontresor sounds worried about Fortunato’s wellbeing up until his last demonstration of retribution. Montresor’s family peak is a human foot pulverizing a snake. The family maxim peruses, â€Å"No one difficulties me with impunity.† This converts into Montresor being the human foot that is pulverizing Fortunato. Montresor didn't let Fortunato pull off whatever affront he provided for him. This is the thing that makes retribution part of Montresor’s nature. On the off chance that this were what he has confidence in, at that point obviously he would not feel remorseful about it. Montresor says to Fortunato, â€Å"You are rich, regarded, appreciated, dearest; you are glad as I once was.† This could lead a peruser to accept that Montresor murdered Fortunato in light of the fact that it caused him to feel all the more impressive. That may have been what fulfilled him. Maybe that is the reason he took as much time as necessary placing the last stone in the divider. He was getting a charge out of what he had done. Montresor’s very much arranged and executed demonstration of retribution despite everything sounds so matter of certainty somewhere in the range of fifty years after the fact as he is recounting to his story to somebody. As he is completing the story, he brings up that nobody has stumbled into the stone walled burial chamber where he left Fortunato. Montresor doesn't appear to pass on any blame as he completes his story with, â€Å"May he rest in peace!†English Essays

Pressures of Society on Celebrities Essay Example

Weights of Society on Celebrities Paper Amalgamation Essay: Pressures of Society My point centers around cultural weights on big names and individuals. While research may affirm that the two superstars and individuals have similar issues, you cannot help however see that famous people are more Judged. This is a profoundly disputable subject since we rush to Judge somebody dependent on their activities without truly knowing them. While a few people think famous people are an awful impact some despite everything figure they can likewise have a few advantages to the network. Individuals and big names experience a portion of similar issues, the main contrast is VIPs have no security in their ersonal lives and they are put on a higher platform. Be that as it may, we may never know whether the high weights of society will ever change and be progressively liberal before making a decision about individuals dependent on their outside appearance and mix-ups. Jack Marshalls article, The Sexualization of Teen Celebrities Is Ethically Questionable, examines youthful youngsters that worship stars and need to be Just similar to them so they dress and act the equivalent. Also, Julie Mehta article, Celebrity Culture Promotes Unrealistic Body Images, examines how the more youthful ages need to look like VIPs and view that their bodies are not as fit or flimsy enough. Regardless of the way that the articles raise various inquiries concerning what we look like up famous people excessively, the writers both contend big names are adored excessively. Marshall does this by expressing, The early sexualization of TV entertainers whose fans are youthful adolescents and pre-youngsters has a solid undulating impact over the way of life, urging young ladies to go where their venerated images have all the earmarks of being going (Marshal. This announcement brings up that the more youthful age needs to be their venerated images so much that they begin ridiculing what they do. Mehta start her contention by saying, Perfect pictures of flawless big names are all over the place, and its nough to cause anybody to feel shaky or desirous. (Mehta. ) The article depicts the perfect pictures of VIPs in the media can upset ones idea about self-perception and confidence.. She proceeds to state, Seeing every one of those falsely idealized pictures can hurt your self-perception the manner in which you see and feel about your body and the manner in which you think others see you. (Mehta. ) In outline, these articles bolster the contention that we thoroughly analyze ourselves to superstars since we feel like that will get us closer to the excitement and charm of their life. Another source that discussions session the weights of society is Chris Hedgess article, Celebrity Culture is Harmful. He talks about how VIP culture just outcomes to self assimilation and realism. This additionally associates with the primary concern of Emily Stimsons article, Celebrity Culture Harms Teens. Their article reveals insight into the fixation of big names and how risky their impact truly has on the more youthful age. The two articles discusses big names notoriety upsetting our general public. Supports and Stimson both discussion about stars lives as just the issue about riches, notoriety and dont have a pinch of the real world. He tates that, tattle and prattle command the main thing in the country (Hedges. ) With this announcement one could state he is correct, individuals are will undoubtedly sit in front of the TV discussing the most recent shoe with down spiraling famous people than watching Fox 4 news talk about the war in Iraq. We will compose a custom exposition test on Pressures of Society on Celebrities explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Pressures of Society on Celebrities explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Pressures of Society on Celebrities explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Stimpson states that, American young people are fixated witn superstars and turning out to be tamous, which nas contrary passionate and social outcomes (Stimpson. ) The creators go on to completely detail what's up with our locale and their reasons they believe that big name culture has ruin our general public. Taking everything into account, this exploration might be utilized to help that big names are loved excessively and once they commit an error, we toss it out of extents, and we scrutinize them for it. While a portion of the articles center more around VIP fixation, different articles mull over that possibly it isnt their flaw that they are so undermined, but since of the weight of being impeccable that taints them. When will we understand that we put an excess of weight of stars? By what means will they have the option to commit an error, when to them it feels like they are treading lightly? Also, when they commit an error we are there to Judge them and talk down n them, since they got captured. Nobody is great, so for what reason do we have such exclusive expectations for them to be? We long to be main focus, to be seen and respected. We fabricate online life destinations just for the sole reason to introduce our picture on the planet. Why are eager to surrender our protection to get well known? We have gotten so charmed by superstars and their distinction that we watch all that they do so we can give a valiant effort to be Just similar to them. Has our general public gotten so fixated on cash and force that we have lost track on what is extremely significant on the planet? That is a superior inquiry. Works Cited Marshall, Jack. The Sexualization of Teen Celebrities Is Ethically Questionable. Is Childhood Becoming Too Sexualized. Olivia Ferguson and Hayley Mitchell Haugen. Detroit: Greenhaven Press, 2010. At Issue. Rpt. from The Ethics of Child Stardom, Part Two: Miley Cyrus in Vanity Fair. Morals Scoreboard, 2008. Contradicting Viewpoints In Context. Web. 23 Oct. 2013. Mehta, Julie. Superstar Culture Promotes Unrealistic Body Images. VIP Culture. Ed. Roman EspeJo. Detroit: Greenhaven Press, 2011. Restricting Viewpoints. Rpt. from Pretty Unreal: Ever Wish You Could Look as Hot as Celebrities Do? All things considered, They Dont Look in the same class as You Think. Current Health 2, a Weekly Reader Publication Can. 2005): 15(4). Restricting Viewpoints In Context. Web. 17 Oct. 2013. Fences, Chris. Big name Culture Is Harmful. Big name Culture. Ed. Roman EspeJo. Detroit: Greenhaven Press, 2011. Contradicting Viewpoints. Rpt. from Addicted to Nonsense. Truthdig. com. 2009. Restricting Viewpoints In Context. Web. 17 Oct. 2013 Stimpson, Emily. Big name Culture Harms Teens. Big name Culture. Ed. Acclaim and Misfortune: Why Teens Thirst for Celebrity in Todays Culture. Our Sunday Visitor (1 Jan. 2009). Restricting Viewpoints In Context. Web. 17 Oct. 2013.

Meet Your Rep - Columbus, Ohio Essay Example | Topics and Well Written Essays - 250 words

Meet Your Rep - Columbus, Ohio - Essay Example As the agent for Ohio, he accepts that appropriate conveyance of training to the general population is the best approach to convey feasible turn of events. Pat Tiberi is a child of Italian foreigners and this implies his experience is financially unassuming. As indicated by his site, he and his kin went to government funded school and this has made an enthusiasm for legitimate state funded training. In any case, despite the fact that he has these thoughts, executing such thoughts is made more earnestly due to the structure of the legislature, where the president’s office is the one that makes spending gauges and furthermore in a roundabout way controls the financing techniques (GAO, 2012). Pat is a factional lawmaker and this may reflect in the manner he takes a gander at issues. Originating from a middleclass foundation may imply that he relies upon supporters for his political battles and this may likewise influence the manner in which he speaks to the individuals. Crusade cash from patrons may imply that he is dependent upon control by the backers and this may imply that he isn't very much engaged or that he may bolster political makes simply fulfill the supporters. This can be found in his conflict with the Obamacare wellbeing plan and backing for Medicare despite the fact that long stretches of history propose that Medicare was not attempting to give great medicinal services to the individuals of the United States of America. GAO. (2012, September 25). An Overview of Federal Funding Levels and Selected Challenges. Recovered February 07, 2013, from Grants to State and Local Governments:

Fast Track Couriers Pty Ltd †Get Free Sample Solution Click Now

Question: Depict about the Fast Track Couriers Pty Ltd? Answer: 1. Audit Of Scenario Information Presentation The firm named Fast Track Couriers has been in to the market since long and is a dispatch association that has consistently been working inside New South Wales for most recent 15 years. The essential business of the firm is completely identified with conveying the medium towards enormous size packages over the metropolitan Sydney. Presently the firm needs to extend its market and points towards two essential objectives. They are: Objective An: It is tied in with executing an appropriate PDA in any case GPS utilization in the efficiency work upon truck armada inside first quarter of end of the budgetary year 2012. Objective B: It is tied in with Implementing one individual for each truck strategy using ongoing lift doors inside first quarter of 2012 budgetary year Does The Intricacy of The Topic Intimidate You? Tame Your Fear with Unmatched Assignment Help Services from Professional Writers 2.Report On The Change Needs For The Fast Track Investigation of hierarchical goals to recognize change requirements for the Fast Track Couriers: Recognize change objectives Objective A really is fundamental for the businesstowards guaranteeing that the firm accomplishes all its operational just as key points and objectives. The firm targets upgrading its market reach and needs to grow to a few areas where it doesn't exists till date. This will require the firm to create it innovatively with the goal that it gets equipped for giving an extreme rivalry to its rivals. Likewise mechanical upgrade will assist the firm with attaining better piece of the overall industry. Likewise this will empower the firm to follow its conveyance people and contact them on time when required and if there should arise an occurrence of crises it may end up being a lot of advantageous for the firm. Objective B is likewise basic to the business toand it is required as the firm organization gives information and data with respect to the techniques and arrangements strategies by means of an archived manual which are really held in each truck like representative manual. This can be caused progressed and workers will to feel increasingly created and upgraded innovatively through this framework. One individual for every truck framework will likewise guarantee ideal utilization of the human asset just as appropriate use of every single other asset so as to make the creation of the firm extra productive and viable. The robotization of the doors will help the drivers just as they will never again be required to lift the entryways physically. This will alsomotivate the drivers and causes them to feel that the firm even contemplates the issues being looked by the drivers (Bowman and Jarrett, 1996). Who: The objective An of the firm which is about usage of a GPS framework for following the trucks so as to improve conveyance time and framework will straightforwardly affect the truck drivers. Likewise different representatives of the firm like nearby conveyance staffs, stacking and emptying laborers and even the center level supervisors will be influenced by the usage of this framework. How: These progressions will be expected to get executed cautiously and will require a tremendous part of concern. In the event that any firm isn't enjoying and not prepared to grasp adjustments and changes then that firm will endure over the long haul. The staffs in fulfillment procedure of both the objectives will be provided an appropriate preparing which will assist them with knowing and better comprehend the progressions and make it simple for them to adjust such changes. The administration office will require a few specialists for preparing the staffs who might flexibly the information on the new innovation and furthermore urge the staffs to utilize novel advances as time passes which will help them as an individual and furthermore the firm on an entirety. At the point when: The progressions will be actualized by end of July 2011 and the outcomes are to be assessed toward the finish of budgetary year 2012. 4. Change Goals Related To Firms Strategic Goals Vital GOALS RELATED CHANGE GOALS To develop just as grow the business in metropolitan areas The objective A which is about usage of GPS will assist the firm with becoming extremely quick and extra proficient in its procedures of conveyance and supplies. This will cause the firm to achieve additional piece of the overall industry and accordingly extend its market To convey little in addition to medium bundles and improve the piece of the overall industry by 7.5%. The improvement of piece of the overall industry will require all the more innovatively created framework which will enable the firm to develop to an ever increasing extent. To grow appropriately incorporated loom towards the executives of conveyance utilizing the innovation GPS will incorporate the administration with the conveyance staffs and the businesses will have the option to find the trucks. To make and keep up extremely durable just as very much irritated workforce The truck passes through computerized entryway framework will be caused to feel that the firm thinks about what hard work they do physically, this will rouse them to incredible degree. 5. Money saving advantage Analysis Change prerequisite The change will incorporate numerous new individuals that is a few novel representatives will be enrolled which will bring about incredible expense for the firm. The fundamental financial plan for the actualizing of this change procedure will reject the expense of novel trucks, innovation just as lift doors and even lost profitability beginning truckers is some $25,000. Be that as it may, this will be useful as it is relied upon to develop the piece of the pie of the firm by some 7.5% and even the advantage is required to be a few (By and Macleod, 2009) Cost of changes-The principle spending plan for the executing of this change methodology will reject the expense of novel trucks, innovation just as lift doors and even lost efficiency initiating truckers is some $25,000. Likewise the change will require incorporation of somewhere in the range of 8 novel trucks for improving the conveyance patter and diminishing the conveyance time just as this will likewise bring about expense for the firm as purchasing truck will require substantial speculation. However this will have additional bit of leeway on the firm. Little appropriation outlets will be likewise be situated at the Maitland and Goulburn, Nowra just as Bathurst and furthermore every one of them will be kept an eye on by around two staffs inside next 8 months. This will likewise incorporate movement of certain staffs or enrollment of new workers which again would acquire cost for the firm. In any event, working of new centers will acquire cost for the association. In any case, th rough this Fast Track will finish some 20% of the conveyances towards the local areas inside next 3 years, this will assist the firm with attaining what it has arranged and in this way the entire cost will be recovered back by the firm. Dangers There is a few dangers related with the organizations speculations just as changes. They are: 1. In past it was seen that the representatives uncommonly truck drivers include not acknowledged changes inside the firm and has filled in as obstacle for the usage of the change. This may be a case in this circumstance as well.2. There is extremely huge venture and consideration of cash during the time spent usage of this change, on the off chance that change doesn't works appropriately and is a disappointment, at that point the firm should endure a huge loss of both monetary just as human resources.3. Some old representatives who probably won't acknowledge the change may will in general get de-spurred and furthermore may leave the firm Potential advantages of each change- Execution of GPS may upgrade the firm mechanically The GPS framework will assist the firm with tracking its staffs unequaled and handle them all the more properly. The execution of the eight new trucks will acquire additional proficiency for the firm and will improve its conveyance procedure. Usage of an arrangement of one individual for every truck will cause numerous different staffs to feel free as the entryway framework will be made computerized Drivers may feel loose as they won't need to stack and empty the bundles physically through mechanization of the door Workers may feel extra glad and spurred. Appraisal of advantages all against costs in addition to dangers CHANGE COST Hazard Advantage Usage of GPS framework Drivers may feel that administration is meddling in the process they convey the transfers The redundancy of past outcomes which was about renunciation of the progressions by the staffs Innovatively progression of the firm The firm may turn out to be extra skilled in the market The firm may appropriately perceive the extraordinary exhibition of the staffs Getting new trucks Need new trucks will cause cost to about 5000000 Quick Track will have the option to finish some 20% of the conveyances to all the local areas inside next 3 years. The firm will have the option to upgrade its conveyance ability Better market reach One driver for every truck change Wages and pay rates that will be paid to every single new enrollment Computerization of entryway will bring about expense for innovation execution Drivers probably won't acknowledge the change completely Drivers may feel discontent with the choice Most efficient utilization of the assets to wrap showcase needs and necessities Diminished prerequisite for recruiting outside truckers Diminished likelihood of the lifting injury Source: (Carnall, 2001) Arranged changes- 1. Structural:The firm is endeavoring and thinking that its fundamental to overhaul structure of firm because of certain impacts from the outside condition. These auxiliary changes will include chain of command of the power, objectives and furthermore basic qualities just as managerial techniques, in addition to the administration plot. Practically the entirety of the adjustments in the firm is the manner by which First flight will deal with the falls under class of the auxiliary change. 2. Process oriented:The firm needs to reengineer the procedures to accomplish ideal work process just as profitability. This Process⠐tilting change will be identified with the organizations conveyance process in any case the manner by which the firm will amass every one of its techniques and items in any case

Asthma and Stepwise Management Breathing Tracts Research - 825 Words

Asthma and Stepwise Management: Breathing Tracts Research (Essay Sample) Content: Asthma and Stepwise ManagementNameInstitutionAsthma and Stepwise ManagementAsthma is a condition where airway in the breathing tract narrow and swell to produce extra mucus that can lead to difficulty in breathing and prompt panting and coughingCITATION Mim15 \l 1033 (Mims, 2015). Asthma as a long term condition has no cure. Therefore, it is advised that the condition must be prevented and managed properly. This literature will review the quick relief and long-term treatment of asthma, and also outline effects of these interventions on the patient. Also, an explanation of the how stepwise management helps healthcare personnel and patients benefit and maintain control of asthma.Asthma is still the number one chronic disease in childhood CITATION Nat12 \l 1033 (National Heart Lung and Blood Institute, 2012). Statistics suggest that Asthma has caused 3613 deaths, 1.7 million emergency section visits, 10.6 million physician office visits and approximately 500,000 hospit alizations CITATION Nat12 \l 1033 (National Heart Lung and Blood Institute, 2012). On medication and control of asthma discussions, patients suffering from can be given long-term medication or quick-relief drugs that will help reduce the adverse effects of asthma.First, most of the asthma medication are taken through pill form. Although, most of the patients prefer the use of inhalers. Long-term control medicines for asthma include inhaled corticosteroids. Inhaled steroids typically are well tolerated. The most common side effects these steroids are headaches, coughing, huskiness, dysphonia and oropharyngeal candidiasisCITATION Arc13 \p 349 \l 1033 (Arcangelo Peterson, 2013, p. 349). Such effects on the patients only occur when high doses are administered. Another drug therapy for asthma patient is the use of mast cell stabilizers, which are effective as inhalants. They usually suppress the spread of the inflammatory cells and antigen-induced bronchial hyperactivity. Mast cell st abilizers exhibit side effects such as coughing, joint swelling and pain, unpleasant tastes, nasal irritation and dizziness among othersCITATION Arc13 \p 351 \l 1033 (Arcangelo Peterson, 2013, p. 351). Also, use of leukotriene modifiers and theophylline are employed in long-term control measures for asthma. These administered by mouth. Leukotriene modifiers are associated with weakness, dizziness, elevated liver enzyme levels, mild fever and back painsCITATION Arc13 \p 354 \l 1033 (Arcangelo Peterson, 2013, p. 354). Secondly, there is also quick relief intervention in controlling asthma. Use of inhaled beta2-adrenergic agonists is one of the best-known rescue drug for controlling asthmatic patients. It mainly used before a patient engages in an activity to prevent exercise-induced bronchospasm. Its main side effects include skeletal muscle tremor, hyperglycemia, cardiac arrhythmia and dizzinessCITATION Arc13 \p 354 \l 1033 (Arcangelo Peterson, 2013, p. 354).Treatment of asthma involves intensive assessment and monitoring that is focused on the frequency and intensity of its symptoms and their functional boundaries. One of the best way to manage asthmatic patient is using the stepwise management. This method is a pharmacologic therapy most nurses and physician use to control asthmatic patients. In stepwise management therapy, asthma severity and level of scrutiny are responsive to the type, amount, and schedule of medication.Stepwise Management StagesTo gain control, treatment is administered at the step that is most suitable to the severity of symptoms of asthma. There will be a need for a step up if the indicators of asthma are uncontrolled. Below are steps that are taken in controlling asthma through stepwise management therapy. 1 First Line TherapyIt is also called the mild-intermittent stage where symptoms are no more than two times a week. The recommended treatment at this stage is the use of quick-relief medication such as beta-adrenergic agonists. 2 Second Line TherapyAt this stage, the patient experiences mild persistent asthma. Drug therapy involves a low dose of corticosteroids or theophylline. If the symptoms persist in this juncture, there is a need to move to step three. 3 Third Line TherapyIt is known as the Initial add-on therapy. If the symptoms at stage 2 persist, the patient must check compliance and inhaler methods and eliminate trigger focus. The most effective therapy at this juncture is the use of LABA (beta-adrenergic agonists). 4 Fourth Line TherapyThis stage involves persistent poor control. If the symptoms persist at step three, the dose is increased. Therefore, the patient can take leukotriene as a long-term control measure. 5 Fifth Line TherapyAt this stage, Long-term control drugs are administered at high dose levels. For neonates (age of 4), high doses of inhaled corticosteroids and LABA are considered. If the symptoms persist patients move to step 6. 6 Sixth line TherapyIf the symptoms are severe, hig h doses of corticosteroids and LABA are also administered to theophylline and leukotriene modifiers.After all these medications in each stage, it is expected that the patient exhibits mild symptoms of asthma. If there are more difficulties in controlling asthma, t...

Research And Describe Safety Of Forklifts In Construction Sites - 275 Words

Research And Describe Safety Of Forklifts In Construction Sites (Essay Sample) Content: Forklift safety in construction sites.Forklift is a machine used to move things around in any construction site or company, usually the moved items are heavy for human power to lift, forklifts facilitates transport of such items from one loading zone to another offloading zone.There is no doubt about it's crucial importance in any construction site because materials,heavy materials need to be moved from one point to another point within the construction site.In this process of moving materials from one point to another usually the "unexpected mishaps and expected mishaps"happens,that's why we need to observe the forklift safety while in operation.Facts25% of accidents in construction sites are caused by forklifts in a year according to world bank reports.The 25% is the total number casualties rate but exclusive of all casualties there will be,if all accident attributed to forklifts would happen all at once in a year.let's do the maths;18% of historic forklift accident s happens in construction sites,warehouses and factories in USA.These are the fatal accidents and accidents that have irreversible physical conditions.14% are mishaps when using folklit to lift workers and not items (forklift used to lift wrong item or used for the wrong job).7% are accidents caused when forklifts are not well driven.7% are accidents caused by forklifts because of insufficient or no maintenance at all given to the forklift.3% are accidents caused when the forklift driver loses control of the forkliftLet's talk about forklift safety Mishaps cannot be predicted, but measures to prevent them from happening can be taken, these measures are safety measures.Safety alone while handling forklifts is not enough but by holding firmly deeply to following the rules that constitute to making the safety measures. Therefore,the law also applies and the law itself is a safety armour to safeguard individuals from this kind of related mishaps.It's safe;To check all operating systems of a forklift before before operating it,make sure all buttons are functioning to default as manufactured by the manufacturer.The forklift should be driven and handled as at the manufacturer's instructions, the law instructs guidance manual should be provided for every machine manufactured and it applies to other items too.Maintenance of the forklift should be sufficient and done with a qualified mechanic,in addition mechanical reports should be well recorded and filled to keep the forklift at"check", this...

Essay on The Seafarers Internal Conflict - 1021 Words

One of the greatest conflicts that every human must face is a conflict within his or her self. These sorts of internal conflicts are created and fought within our minds. The Seafarer, one of the oldest surviving Old English poems, depicts a man, who, despite being wise, is still desperate to find meaning to his existence. He is in exile, and because of this, his mind is in a state of desolation. He has conflicts within his own psyche seemingly questioning his very existence. He is desperate to find meaning in his life, which is full of despair and sorrow. His psychological state of mind develops from a state of desolation and exile, to realization of his Being, to finally finding a new meaning in his life through his manifestation and†¦show more content†¦The desolation that the speaker goes through is so extreme, in fact, that it is as if he is numb. The speaker finally reaches his lowest point in the first part of the story, where it seems as if he drowns in his own desola tion and loneliness. The open sea seems to swallow him. With these thoughts of his existence, the Seafarer suddenly starts to become conscious of his very own being, and realizes more about human nature. The speaker recalls of being pulled toward the suffering, being drawn toward his isolation that he is in. This could be a psychological aspect of the speaker in which his subconscious mind tries to punish the speaker for what he has done in the past. It could also be his mind interpreting the fact that if he goes through this suffering, he will find something greater. It is thus a paradox, then, when the seafarer says he is â€Å"seeking foreigners’ homes† (Raffel 19), because as he searches on and on, he is isolated more and more from the values that seek as a representation of these homes. The speaker introduces themes centric to the poem, which are stated as: â€Å"pride, greatness, boldness, youth, seriousness, and grace† (Raffel 19). The speaker then assert s that these virtuous themes will disappear one day, when one must rely on God’s judgment, and God’s mercy. With the implications of God, come the attributions the speaker asserts toward Fate, and the influence that Fate conjures in the lives of people. The speakerShow MoreRelated Conflicts in the Epic of Beowulf Essay1760 Words   |  8 PagesBeowulf – the Conflicts  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   J.D.A. Ogilvy and Donald C. Baker in â€Å"Beowulf’s Heroic Death† comment on the hero’s culpability in his final conflict:    . . .the author describes Beowulf and the dragon lying dead side by side and observes rather sententiously that it was a bad business fighting with a dragon or disturbing his hoard. Beowulf, he adds, had paid for the treasure with his life. Some commentators seem to consider this passage, combined with Wiglaf’s remarks about Beowulf’sRead More Epic of Beowulf Essay - The Conflicts in Beowulf2005 Words   |  9 PagesThe Conflicts in Beowulf  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚   Brian Wilkie and James Hurt in Literature of the Western World discuss what is perhaps the overriding or central conflict in the poem Beowulf, namely the struggle between good and evil, and how the monsters are representative of the evil side: Ker was answered in 1936 by the critic and novelist J.R.R. Tolkien, author of Lord of the Rings, who argued that â€Å"the monsters are not an inexplicable blunder of taste; they are essential, fundamentally allied to

Essay about A Comparison of Cleopatra and Heloise - 994 Words

Sex, manipulation, selfishness, obsession, and dramatic interactions are all present in Antony and Cleopatra and The Letters of Abelard and Heloise. The roles of women in society and conceptions of femininity in the eras of Cleopatra and Heloise were limited compared to todays standards. In Shakespeares Antony and Cleopatra and The Letters of Abelard and Heloise, there are recurring images of women as well as conceptions that are unique to each text. In comparing and contrasting the parallel themes of the pieces, it is easy to see the overall themes of both works. Within the first page of Shakespeares Antony and Cleopatra, the Romans narrow perspective of Cleopatra is presented to the audience. Throughout the book she†¦show more content†¦At times it seems like she loves him, an example of this being when she kills herself after she finds out he has also committed suicide (though it isnt her sole purpose). Other times it seems like she uses him for sex because that seems to be what their entire relationship is based on. Even other times he simply serves as her puppet such as in the Act II.v.19-23: That time -- O times! -- I laughed him out of patience; and that night I laughed him into patience; and the next morn Ere the ninth hour I drunk him to his bed; Then put my tires and mantles on him, whilst I wore his sword Philippan Cleopatra is not obsessed with Antony but more captivated by the idea of who Antony was. Conversely, Heloise repeatedly claims that women are inferior to men and that a woman needs a mans guidance and protection. It is true that Abelard is her superior in philosophical knowledge and age but she is still a very intelligent young woman. Heloise plays on the fact that women are inferior to men in order to gain Abelards sympathy. Abelard does not completely agree with Heloises low standard of women. He claims that God hears womens prayers more readily than mens when he says: God is pleased by the abstinence and continence which women have dedicated to him, the more willing he

Essay about The Making of You as a Student - 1438 Words

EDCX246 Assignment 1a As a primary school student growing up in a major agricultural town, I can say with certainty that my school was one of mostly ‘Conservative’ orientation, but with an undercurrent of ‘Liberal’. I believe this largely influenced my identity, and led to a specific construction of child (Jones, 2011). This essay will discuss how a predominantly ‘Conservative’ orientation unintentionally shaped my childhood and adolescence, affected my views and expectations of sex and gender, and formed my idea of sexuality. I attended a Co-Educational Catholic School in Moree, New South Wales. Being a student at a Catholic school in a Cotton-growing town, the approach was one that took a majorly ‘Conservative’ orientation –†¦show more content†¦The idea that gender is constructed within the institutional and cultural contexts (Connell, 2002) was echoed throughout the gender-specific employment roles of the school. The prevalence of female teachers (Connell, 2002) including the staff of the office, majority of the teachers, canteen/volunteer parents, librarians, and even cleaners; male staff, however were more relied upon for roles such as principal, groundskeepers, and the specialist teachers (i.e. maths, and physical education). This ensured that as students we were exposed to both male and female staff, but it was reinforcing the nurturing, ‘traditional’ role of women as teachers, and showing the powerful and more specific roles men can hold in a workplace and society in general. As younger students the idea of ‘sexuality/sex’ was considered taboo, and strictly off-limits. Topics of sex, any mention, or any inquiry into the idea of sex were gasped at and dismissed by teachers – we were too innocent and vulnerable to know of such things. It was seen as inappropriate to discuss these issues in the school community (Jones, 2011). It was only in late Stage 3 that the topic of sexuality was approached – through intensive after-school information sessions with parents, and through very limited PDHPE education. These were veryShow MoreRelatedSchools And Classrooms Are Those With Special Needs891 Words   |  4 Pagesschools/classrooms are those with special needs. You are probably guaranteed to have at least two kids in your class that suffer from learning disabilities or disabilities in general. These students need special attention, from their curriculum to the treatment of their peers. Special education students are spending more time in the classroom, not just for educational purposes but for social purposes as well. 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Brian Friels Translations Essay Example For Students

Brian Friels Translations Essay Language has been the topic of many debates throughout history. It is an issue, which can cause upheaval and even bloodshed. A modern day example of this can be found right here in Canada. A great amount of time, and emotional input, among other things, has been invested into Quebecs sovereignty debate. There has been no long-term solution to the problem. This may be due to the lack of understanding the majority tongue has of the issues. Language is a part of ones identity. One might even venture to say the most important component. It is the framework used to make sense of the world. Of course other methods are adequate to do this, but language is paramount. To understand one must interpret and internalize. Ones language is interwoven with culture; consequently morals, values, and traditions are passed down by language to future generations. In Friels Translations correlation of language and identity are best exemplified through the character Owen who embraces English, forgets what language actually means, and in essence slights who he is. Owen is the Irishman in Translations who seizes English. He believes it to be an element of success. We will write a custom essay on Brian Friels Translations specifically for you for only $16.38 $13.9/page Order now Language is to be manipulated to fulfill his needs. The culture that is a vital part of the Irish tongue is forgotten, or more conveniently brushed aside to allow for betterment. A major problem that arises from this is that culture is socially constructed, symbolically maintained and transmitted Sackney 59. Without Irishmen speaking and experiencing their language it will die, and inevitably be only a memory of better times. As far as Owen is concerned his mother tongue is outdated, and for the uncivilized. This attitude is highlighted when he speaks to his long time friends and family members at the hedge-school. My job is to translate the quaint, archaic tongue you people persist in speaking into the Kings good English Friel 29. The Gaelic tongue is becoming obsolete in the wake of colonization. Owen has boarded the ship of progress disassociating himself from his foundation. The language and culture in which he was raised is left secondary to success. In the shuffle his identity has been unquestionably watered down. Assimilation is the key to the divide and conquer tactic used by colonists throughout the centuries. Owen has been divided from his people. He has become a nameless face in the struggle to prevail. For Owen names seem to be insignificant. He has lost sight to why they are meaningful. Owen: Back to first principles. What are we trying to do? Yolland: Good question. Owen: We are trying to denominate and at the same time describe Friel 35. The question that arises is Dun na nGall or Donegal, Muineachain or Monaghan? Congruent place; therefore nothing has changed? As Owen states about his own name Owen-Roland-what the hell. Its only a name Friel 33. He does not comprehend that the primary function of a word is not only its meaning, but also its implication. The importance lies in the  significance of those names in a specific context, and being heard from a unique and individual mouth. It is near impossible to convey identical meaning of terms in any contrasting languages, because words are specific to a culture, and that experience. Diverse traditions and cultures are being assimilated into the English masses with the fallout being a destruction of heritage. The effects of this dilemma are evident in the Gaelic League of Austins mission statement quoted here. We strive to preserve the language and culture of Ireland, and feel that with hard work and dedication, those in Ireland and abroad can make a genuine step towards promoting the beautiful and vital culture against threats of standardizati on. It is worth saving and perpetuating for generations to come. .ub76537b7853294342ad05e7e22e450e6 , .ub76537b7853294342ad05e7e22e450e6 .postImageUrl , .ub76537b7853294342ad05e7e22e450e6 .centered-text-area { min-height: 80px; position: relative; } .ub76537b7853294342ad05e7e22e450e6 , .ub76537b7853294342ad05e7e22e450e6:hover , .ub76537b7853294342ad05e7e22e450e6:visited , .ub76537b7853294342ad05e7e22e450e6:active { border:0!important; } .ub76537b7853294342ad05e7e22e450e6 .clearfix:after { content: ""; display: table; clear: both; } .ub76537b7853294342ad05e7e22e450e6 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub76537b7853294342ad05e7e22e450e6:active , .ub76537b7853294342ad05e7e22e450e6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub76537b7853294342ad05e7e22e450e6 .centered-text-area { width: 100%; position: relative ; } .ub76537b7853294342ad05e7e22e450e6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub76537b7853294342ad05e7e22e450e6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub76537b7853294342ad05e7e22e450e6 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub76537b7853294342ad05e7e22e450e6:hover .ctaButton { background-color: #34495E!important; } .ub76537b7853294342ad05e7e22e450e6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub76537b7853294342ad05e7e22e450e6 .ub76537b7853294342ad05e7e22e450e6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub76537b7853294342ad05e7e22e450e6:after { content: ""; display: block; clear: both; } READ: The Tempest Epilogue AnalysisOwen is an example of the type of people who reduced Irish to this level. He has taken on the English language to replace Irish, not just the Irish language, but everything that is interwoven within it. Owen has acquired the English language, but does not realize that he will never be English. There is a divider, which prohibits this second language speaker from completely being embraced into the language. He is the colonized, not the colonizer. Owen will always be Irish to the British, even though he is their ally. He is an outsider on the inside, but overlooks this. He is finally faced with this reality when he is just the translator. Lancey: commencing forty-eight hours from now we will embark on a series of evictions and a leveling of every abode Owen: Youre not! Lancey: Do your job. Translate Friel. Owen believed he was identified with Lancey and his troops where in actualization he was nothing more than a pawn. He had no influence over the British who he called friend. English could never mask his true identity. Irish is a part of his very being, and nothing can change this fact. Language is a part of ones identity no matter how profusely it is denied. It provides the foundation with which one views the world. Languages and people are individual; they may see the same effects, but in different and unique ways. This is what makes the world an interesting and complicated place. It is the same old adage about life being mundane if everything was the same. The deterioration of the Irish language may have begun centuries ago, but the fight for preservation and vitality still lives on. One should not so easily accept circumstances and embrace the outcome, sometimes fighting for what is worthwhile and right is essential. Identity, knowing oneself, is a never-ending endeavor that must be contemplated by all.

Decision Support System free essay sample

Decision support systems can be either fully computerized, human or a combination of both. DSSs include knowledge-based systems. A properly designed DSS is an interactive software-based system intended to help decision makers compile useful information from a combination of raw data, documents, and personal knowledge, or business models to identify and solve problems and make decisions. World-Wide Web technologies have rapidly transformed the entire design, development and implementation process for all types of Decision Support Systems. In particular, Web technologies have provided a new media for sharing information about decision support and a new means of delivering decision support capabilities. For DSS developers, the big leap forward is to use the â€Å"Web as computer†. Modern decision support systems (DSS) provide managers a wide range of capabilities. Computerized systems support decision tasks like information gathering, model building, sensitivity analysis, collaboration, alternative evaluation and decision implementation. Also, decision support is increasingly integrated in business processes and DSS are used for ad hoc analyses. We will write a custom essay sample on Decision Support System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This paper reviews the current status of Decision Support Systems in the context of developments in Web technologies. The article contains brief historical reviews, discussions on implementations of decision support system and the major part of this article is ‘’State of Practice of DSS in 2001’’ HISTORY: Information Systems researchers and technologists have built and investigated computerized Decision Support Systems (DSS) for approximately 40 years. This article chronicles and explores the developments related to building and deploying DSS. The journey begins with building model-driven DSS in the late 1960s, theory developments in the 1970s, and implementation of financial planning systems, spreadsheet-based DSS and Group DSS in the early and mid 1980s. Data warehouses, Executive Information Systems, OLAP and Business Intelligence evolved in the late 1980s and early 1990s. Finally, the chronicle ends with knowledge-driven DSS and the implementation of Web-based DSS beginning in the mid-1990s. The field of computerized decision support is expanding to use new technologies and to create new applications.. Web-Based Decision Support Systems : Power (1998b) defined a Web-Based Decision Support System as a computerized system that delivers decision support information or decision support tools to a manager or business analyst using a thin-client Web browser like Netscape Navigator or Internet Explorer. The computer server that is hosting the DSS application is linked to the users computer by a network with the TCP/IP protocol. The idea of Web-enabled or Web-Based Decision Support Systems as services has been explored by various researchers and involves the concept of offering decision computation technologies as services on the Web. The recent popularity and widespread use of the World Wide Web and the Internet has been accompanied by the development of a variety of computing technologies that enable the realization of the â€Å"decision technologies as services† vision. Bhargava and Krishnan (1998) discussed the role of a series of enabling technologies in the context of Model-Driven DSS, covering technologies that enable the use of the Web for communication of decision information and computation, technologies that enable the remote and platform-independent access of DSS, and technologies that allow DSS components to be distributed over the Web. Web Technologies and DSS Tasks: Web technologies are making it possible to perform all of these tasks via a remote Web client. In thinking of such tasks, it is useful to recall the distinction made by Sprague (1980) about application-specific DSS that consist of software, data, and models for a specific decision problem and DSS generators that provide tools and algorithms for building a variety of specific DSS. Application-specific DSS are far easier to build, but rarely reusable; DSS generators are far more complex to build but can be adapted to build many specific systems. In a number of prior papers, we have examined the extent to which current DSS products have â€Å"Web-enabled† the above decision support related tasks, and we have examined the evolution of DSS and especially Web-Based DSS. In this section, we provide an informal tour of our major findings. Web technologies provide both the communication of decision-related information and software and a means of providing remote access to distributed DSS components. We discuss the first function in terms of the Web as media and the second we call the Web as computer. DSS developers must continuously find ways around these limitations, or make use of recent and anticipated developments such as the new version of Internet protocols. To offer decision support as a service, providers must experiment with new payment models. Decision support capabilities are of great interest to a broad range of stakeholders and enormous resources have been and will be committed to building systems that promise to improve the quality, speed and effectiveness of specific decisions. We need to do much more than implement our technologies to build effective Decision Support Systems.

Kennedy Assassination Essays (1733 words) - Texas, United States

Kennedy Assassination Kennedy Assassination "President Kennedy was dead. I stopped by a giant live oak tree on the vast front lawn of Parkland Hospital and cried." As this reporter said, people everywhere were distraught when they heard that President Kennedy had been assassinated. News reporters from other countries flew in, called up, and sent letters back to tell the people in their country what had happened and to give advice to the Dallas Police Station. Everyone everywhere was upset by this tragic loss. People were sent home from work, kids sent home from school, and an entire nation with one question, who? The only answer that was given and is still the accepted answer is that, Lee Harvey Oswald was the lone assassin in the murder of President John F. Kennedy. The events surrounding President Kennedy's death are still under speculation, but this is known for sure: President Kennedy landed in Love Field, Dallas along with his wife, Jacqueline Kennedy at about 11:35 a.m. They left the airport in the motorcade along with Governor Collany and followed by Vice President Lyndon B. Johnson and his wife, Claudia "Lady Bird" Taylor. At approximately 12:30 p.m., both President Kennedy and Governor Collany were shot. Lee Harvey Oswald left the Texas Book Depository just three minutes later. By 1:00 p.m., just an hour and a half after Kennedy arrived in Texas, he was announced dead. After the assassination, Oswald got onto a city bus, but once the bus got stuck in traffic, Oswald got off. He then took a taxi to within 4 blocks of his house, but did not go directly to his house. Oswald grabbed a different coat, a handgun, and left without saying a word to his housemaid, who was watching the assassination details on television. He then began walking around Dallas. A police officer named J.T. Tippet saw a man that fit the description of the assassin, so he stopped to ask Oswald some questions. Oswald panicked and shot Officer Tippet and then fled the area. He then entered a cinema where police finally arrested him. The public was outraged that President Kennedy was murdered and wanted an explanation. President Lyndon B. Johnson set up the Warren Commission lead by Earl Warren to head investigation. The Warren Commission concluded that Lee Harvey Oswald was the lone assassin in the murder of John F. Kennedy. Lee Harvey Oswald had a major role in the assassination of President Kennedy, no matter how it is looked upon. Oswald moved twenty-two times as a child and went to eleven different schools, causing him not to have many close friends. A psychologist at a New York City Youth Home concluded "...Lee has to be seen as an emotionally, quite disturbed youngster who suffers under the impact of really existing emotional isolation and deprivation, lack of affection, absence of family life and rejection by a self involved and conflicted mother." Oswald joined the Marine Corps Basic Training on October 26, 1956 and was released form active duty in September 1959. During his time there, Oswald once attempted to shoot himself. He again attempted suicide on October 21, 1959. Just ten days later, he tried to renounce his U.S. citizenship and moved to Minsk, Russia in the following January. He decided to return to America in February 1962. Oswald ordered the Mannlicher Carcano rifle in March 1963. On April 10, 1963, Oswald attempted to kill General Edwin Walker. He had left a note for his new wife, Marrina, tell her what to do if he was killed or imprisoned. This shooting demonstrated Oswald's lack of compassion for human life. It seemed like no problem nailing Oswald as the assassin. Witnesses saw a gunman in the window on the sixth floor of the Texas Schoolbook Depository; those witnesses matched Lee Harvey Oswald to the person in the window. The bullets found in the limo and on the stretcher were from the 6.5-Millimeter Mannlicher Carcano rifle, which Oswald owned and was found in the Book Depository. Three used cartridges were also found in the Book Depository. It seemed as though the Warren Commission had their man nailed. But there were a few pieces of evidence that made people begin to wonder. The angle of the bullets caused a lot of controversy. After the assassination, the first official autopsy on the human body took place on President Kennedy. There were two autopsies on President Kennedy, one in Bethesda Naval Hospital, and another in Parkland Hospital in Dallas. In Bethesda, the doctors said that the bullets had entered President Kennedy's body in this upper portion of the neck, and emerged out of

What Are the Elements of a Sample MLA Format Narrative Essay?

What Are the Elements of a Sample MLA Format Narrative Essay?Before you begin writing a sample MLA format narrative essay, there are a few things that you should know. The process is similar to other writing courses, but with one important exception.A sample MLA format narrative essay should be structured in a way that allows students to use their own research and thinking skills. For this reason, it should begin and end in the same manner. It is important to use the format that you know is best for your student.When you construct your sample MLA format narrative essay, you will see that there are several elements that you should emphasize. First, you will want to avoid a story. Instead, you will want to begin with a thesis statement. You will then develop an argument for your thesis statement that is based on the information that you have provided in your outline.The purpose of the thesis statement is to establish what the main idea is that you want to illustrate in your essay. The sentence in the thesis statement will need to provide the supporting details about your information. The argument for your conclusion should then be an explanation of how this thesis statement supports your main idea.You must also have a positive angle to take when writing your essay. This can be done by writing about your experience, rather than your knowledge of the topic. This will be better for most essay topics. You may also want to think about what you have learned from your experiences.Finally, you will want to wrap up your essay with a strong and brief concluding paragraph. Remember, you don't want to end your essay with a cliffhanger. You also do not want to leave your reader hanging after the third paragraph.By following this order, you will be able to accomplish the most logical flow. The first step is to provide a solid structure for your essay. The second step is to use the outline as a springboard to establish the main points that you want to make.When you are first be ginning to construct a sample MLA format narrative essay, you will want to follow these steps. Then, as you become more experienced, you will want to use this structure as a stepping stone.

Biography of Joel Roberts Poinsett

Biography of Joel Roberts Poinsett Joel Roberts Poinsett was a scholar and traveler whose skills as a diplomat were relied upon by five consecutive American presidents in the early 1800s. Today we remember him not because he was taken so seriously by presidents from James Madison to Martin Van Buren, or because he served as a congressman, an ambassador, and in the cabinet as secretary of war. We also overlook that he helped keep his birthplace, South Carolina, from leaving the Union 30 years before the Civil War, during the heated politics of the Nullification Crisis. Poinsett is mainly remembered today because he was a devoted gardener, and when he saw a plant in Mexico that turned red before Christmas, he naturally brought samples back to raise in his greenhouse in Charleston. That plant was later named for him, and, of course, the poinsettia has become a standard  Christmas decoration. An article about plant names in the New York Times in 1938 stated that Poinsett probably would be disgusted with the fame that has come to him. That may overstate the case. The plant was named for him during his lifetime  and presumably, Poinsett did not object. Following his death on December 12,  1851, newspapers published tributes that did not mention the plant for which hes now remembered. The New York Times, on December 23, 1851, began  his obituary by calling Poinsett a politician, statesman, and diplomatist, and later referred to him as a substantial intellectual power. It wasnt until decades later that the poinsettia was widely cultivated and began to achieve enormous popularity at Christmas. And it was in the early 20th century that millions began unknowingly  referring to Poinsett while remaining unaware of his diplomatic adventures 100 years earlier. Poinsetts Early Diplomacy Joel Roberts Poinsett was born in Charleston, South Carolina, on March 2, 1779. His father was a prominent physician and as a boy, Poinsett was educated by his father and private tutors. In his teens, he was sent to an academy in Connecticut administered by Timothy Dwight, a noted educator. In 1796 he began studies abroad, attending, in succession, a college in England, a medical school in Scotland, and a military academy in England.   Poinsett intended to pursue a military career but his father encouraged him to return to America and study law. After engaging in legal studies in America, he returned to Europe in 1801 and spent most of the next seven years traveling through Europe and Asia. When tensions between Britain and the United States heightened in 1808, and it seemed war could break out, he returned home. Though apparently still intent on joining the military, he instead was brought into government service as a diplomat. In 1810 the Madison administration dispatched him as a special envoy to South America. In 1812 he posed as a British merchant to collect intelligence on events in Chile, where a revolution sought independence from Spain. The situation in Chile became volatile and Poinsetts position became precarious. He departed Chile for Argentina, where he stayed until returning to his home in Charleston in the spring of 1815.   Ambassador to Mexico Poinsett became interested in politics in South Carolina and was elected to statewide office in 1816. In 1817 President James Monroe called upon Poinsett to return to South America as a special envoy, but he declined.   In 1821 he was elected to the U.S. House of Representatives. He served in Congress for four years. His time on Capitol Hill was interrupted, from August 1822 to January 1823, when he visited Mexico on a special diplomatic mission for President Monroe. In 1824 he published a book about his journey, Notes on Mexico, which is full of gracefully written details about Mexican culture, scenery, and  plants. In 1825 John Quincy Adams, a scholar and diplomat himself, became president. No doubt impressed by Poinsetts knowledge of the country, Adams appointed him as the U.S. ambassador to Mexico. Poinsett served four years in Mexico and his time there was often fairly troubled. The political situation in the country was unsettled, and Poinsett was often accused, fairly or not, of intrigue. At one point he was labeled as a scourge to Mexico for his presumed meddling in local politics. Poinsett and Nullification He returned to America in 1830, and President Andrew Jackson, whom Poinsett had befriended years earlier, gave him what amounted to a diplomatic mission on American soil. Returning to Charleston, Poinsett became the president of the Unionist Party in South Carolina, a faction determined to keep the state from seceding from the Union during the Nullification Crisis. Poinsetts political and diplomatic skills helped to calm the crisis, and after three years he essentially retired to a farm outside Charleston. He devoted himself to writing, reading in his extensive library, and cultivating plants. In 1837 Martin Van Buren was elected president and convinced Poinsett to come out of retirement to return to Washington as his secretary of war. Poinsett administered the War Department for four years before again returning to South Carolina to devote himself to his scholarly pursuits. Lasting Fame According to most accounts, plants were successfully propagated in Poinsetts greenhouse, from cuttings taken from the plants he brought back from Mexico in 1825, during his first year as an ambassador. The newly grown plants were given as gifts, and one of Poinsetts friends arranged for some to be exhibited at an exhibition of plants in Philadelphia in 1829. The plant was popular at the show, and Robert Buist, the proprietor of a nursery business in Philadelphia, named it for Poinsett. Over the following decades, the poinsettia became prized by plant collectors. It was found to be tricky to cultivate. But it caught on, and in the 1880s mentions of poinsettia appeared in newspaper articles about holiday celebrations at the White House.   Home gardeners began to have success growing it in greenhouses 1800s. A Pennsylvania newspaper, the Laport Republican News Item, mentioned its popularity in an article published on December 22, 1898: ... there is one flower which is identified with Christmas. This is the so-called Mexican Christmas flower, or poinsettia. It is a small red flower, with long highly decorative red leaves, which blooms in Mexico about this time of year and is grown here in greenhouses especially for use at Christmas time. In the first decade of the 20th century, numerous newspaper articles mentioned the popularity of the poinsettia as a holiday decoration. By that time the poinsettia had become established as a garden plant in southern California. And nurseries devoted to growing poinsettia for the holiday market began to flourish. Joel Roberts Poinsett could never have imagined what he was starting. The poinsettia has become the largest selling potted plant in America and growing them has become a multi-million dollar industry. December 12, the anniversary of Poinsetts death, is National Poinsettia Day. And its impossible to imagine a Christmas season without seeing poinsettias.

Book Review Of Rich Dad Poor Dad Philosophy Essay

Book Review Of Rich Dad Poor Dad Philosophy Essay Rich Dad, Poor Dad: What The Rich Teach Their Kids About Money – That The Poor And Middle Class Do Not! Nobody wants to be poor. Everyone wants to be rich. However, no matter how high people reach or how hard people work, still many of us struggle financially, have insufficient funds to meet our expenses, are unprepared for retirement and simply are not able to attain all our wants. And there are only but a few â€Å"lucky ones† who end up being successful, money-wise. And the solutions that we normally come up with are to look for higher paying jobs, get a second or even a third job, acquire more assets and maybe hope to win the lottery. In this book, the author presents that our thoughts and actions have great impact on our lives. Our way of thinking, choices and decisions lead us to become either rich or poor. By presenting two contrasting mentalities, we get to not just accept one but to ponder on both and choose for ourselves how we will live our lives. The centra l and most important point presented here is in order for us to prevent money struggle, as early as we can, we should already be thinking, reflecting and directing our thoughts toward becoming rich. We should teach and use our minds to harness the power of money. This book is a wake up call to all of us to educate ourselves on money matters. Financial education is not being taught in school. We first learn it at home. And since most of us are not financially literate and the advice that we give are from past generations that do not really meet the changes of the present times, we end up teaching the young ones how to become like what most of us already are. A poor man can only teach much and mostly those teachings are what they have applied for themselves, thus continuing the cycle of money struggle. It is alarming to note that a lot of people are on their path to becoming poor each day and only a handful become mindful of their future and the future of nations and the rest of the w orld. I think finishing this book is not the point where we start applying this knowledge. Teaching our children but not changing our ways might just be not so beneficial, and so I suggest that upon learning this new perspective on money, one should realign his thinking, choices and decisions in order to fully reap the bounties. Some of the advice presented in this book are quite scary and risky but they do challenge us to exercise our minds and stretch our thoughts. It was also surprising how Robert Kiyosaki began this book. He was downright challenging the traditional ways of sending our children to school, motivating them to get grades and finish their studies and influencing them to find a good job by telling us that this could be their path to becoming poor. Further, he clearly chose the Rich Dad for his role model, someone who did not even finish the eighth grade.

Application White Paper Assignment Example | Topics and Well Written Essays - 3000 words

Application White Paper - Assignment Example The paper will also give recommendation on how the hotel can improve its service delivery. Online reviews help to improve generally performance of an organization since it helps managers in decision making and resources allocation. It also helps the organization analyze its strengths, weakness, opportunities and threats to improve its goods and services. The benefits of organizational analysis is to help improve organizational performance in relation to is competitors through its mission, vision, resources allocation, product and services, governance, organizational culture and ethics, competitive advantages, employee and customer satisfaction (Bekefi, 2008). Hospitality industry plays an important economic role in United States of America (Zacks, 2012). Hotel industry across the globe is affected by fluctuations in demand of their goods and services depending with the prevailing season. A specific hotel needs to develop a products and services that will ensure constant income throughout the year despite the existing competitors. Their services should be unique and competitive compared to the products and services of their real competitors. Customer satisfaction is a key factor to the success of any hospitality organization. Hospitality industry offers home like services to unique customers away from home. Therefore the customer expectations for quality goods and services are higher in hospitality industry than in any other industry (Taylor, 2012). To improve services delivery and maintain customer royalty, an organization must seek to obtain the customers feed back in regard to their services. In the current information age most customers seek their products and services online. Customers also give negative and positive feedback online in Social Medias as well as the company’s website. Renivate software is an online platform specifically

The Chicago Outfit Essay Example | Topics and Well Written Essays - 250 words

The Chicago Outfit - Essay Example It has been alleged that the Chicago outfit, in its operations, have directly or indirectly been aided and abetted some legal structures of government. For instance, they were said to have been behind many electoral malpractices, particularly the 1960 elections into the office of president. The Chicago Outfit is also alleged of short-changing Hollywood by having power over the unions that direct the affairs of Hollywood. Perhaps the action which is most indicative of the political corruption that aided the rise of the syndicate is that which touches on the attempts allegedly made by the government of the United States to use them to scuttle the Cuban government led by Fidel Castro (Mallory, 2007). The government and her institutions seem to now know that they need to tighten things up a little bit. Thus, some years ago, precisely between 1999 and 2009, a number of crackdowns on members and associates of the Chicago Outfits took place. Many of them were prosecuted. Most of them were found guilty of atrocities like gambling, tax evasion, extortion, and above all, murder (Mallory, 2007). They were handed prison terms and some were even given life imprisonment. This crackdown has indicated the government’s readiness to find an end to the gang. Nonetheless, it doesn’t mean the Chicago Outfit still doesn’t have its way as organized crime by the Chicago Outfit is still a societal

Invisible Man Essay examples -- essays research papers

Invisible Man What makes us visible to others? How is it that sometimes society is completely blind to our exisitance? Either we are invisible because we are not being noticed or we are invisible because others can not see our true identity due to expectations relating to race, gender or class. Of course the term invisible was not intended to be taken literally. The meaning of invisible in Ellison’s Invisible Man is essentially metaphorical. Ralph Ellison’s Invisible Man, the main character experiences invisibility in various manners and situations. Being invisible has its advantages. If others don’t acknowlegde you then you could get away with actions that people are usualy punished with a penalty. In the book, the main character tells of his advantages of being invisible such as living in the basement of an apartment building rent free beause the landlord is unaware of his dwelling. The same example can be said in a working enviornment where an employee can come in late multiple times but is not scrutinized because that employee is not vital and therefore unoticed by the employer. This type of invisiblilty is favored by some by laothed by others.   Ã‚  Ã‚  Ã‚  Ã‚  Some people don’t like the felling of being unimportant. Ironically, in the book Invisible Man, the main character explained the advantages of being invisible shortly after he showed contempt for being invisible. Frustrated at his invisibility, he lashes out at a man he intentionally bumped into (althought at the beginning, he said it was accidental). Observing this more closely, it was an attempt to be acknowledge by the man to see if he would move out of the way. The fact that the man didn’t bother to do so only push him down a deeper state of anger and therefore the only way for him to be acknowledge is to act drastically. This inisibility is a reflection of the other’s respect for the main character. The main character was not a seen person of importance. Not being acknowledge is usually frowned upon. This disregard of acknowledge occurs often in a place of work. Whether it be in a learning institution or a working enviornment were a perso n deprived of praise and recongnition. In order for that perons to be reconginized is to make him/herself seen and usually this calls for gaining the attention of another by some act. Then your invisibility becomes visble as a new image is ... ...rson that he/she should speak with slang and where baggy clothes. In time, this person usually go through the gradual change of becoming person that was visible to the black community. In time those who tend towards the identity that is not their own evetually becomes lost in that identity. Therefore their true identity is no longer visible to them but remain visible to others in that â€Å"other† identity. The issue of visibility and invisibility will always involve race, gender and class. Race, gender and class aren’t the ONLY subjects that would influenece visibility and invisibiy. It can also be actions, education, hieght, etc. Unfortuntely people tend to see only what they expect to see, blinding themselves from the actually truths othe of others. This seems to be an ongoing issue as people tend to only look at the surface and don’t bother to look past it. Recongnizing what deserves regonistion is not the only solution. There is also fair treatment of others. We must learn not to assume what we expect of others. This expectations usually lead to underestimting and disrespect to those that deserive it. Only when we decide not to be blind can we finally see what ws truly invisible.

New Heritage Company

NEW HERITAGE DOLL COMPANY Capital Budgeting NEW HERITAGE DOLL COMPANY Capital Budgeting Brief Case Brief Case Brief Case Brief Case Brief Case Brief Case Brief Case Brief Case To: CFO (New Heritage Doll Company) From: Date: 11/16/12 RE: NEW HERITAGE DOLL COMPANY To: CFO (New Heritage Doll Company) From: Date: 11/16/12 RE: NEW HERITAGE DOLL COMPANY Here a composite report is advanced on the toy industry, New Heritage Doll Company and the evaluation of its investment projects. Here a composite report is advanced on the toy industry, New Heritage Doll Company and the evaluation of its investment projects. Index Index | | 1. Introduction| 4| | | | | | 2. The Doll Industry| 6| | | | | | | 3. New Heritage Company| 9| | | | | | | 4. Capital Budgeting| 11| | | | | | | 5. Investment Proposals| 17| | | | | | | 6. Projects analysis| 20| | | | | | | 7. Election of one project| 26| | | | | | | 8. Exhibit. 1. Match My Doll Clothing| 32| | | | | | | 9. Exhibit. 2. Design Your Own Doll| 35| 1. Intro duction 1. Introduction ————————————————- ————————————————- 1. 1 New Heritage Doll Company: Capital budget In September 2010 Emily Harris was considering two proposals for investment for the company New Heritage Doll Company.As always, there are certain financial constraints that force the choice of a project and discard the other. The evaluation process for each project is hard, there are many details to consider, other data are not known with certainty and the only thing that can be done is an estimate as closely as possible. Our role here is to help interpret information, work with it, develop surveys and help clarify the dilemma so that the end result is the choice of the most suitable investment project for New Heritage Doll Company. Sport toys Sport toys 2. The doll industry 2. The doll industryNew Heritage has created a durable franchise for its line of heirloom dolls. New Heritage has created a durable franchise for its line of heirloom dolls. Revenue in the toy industry in the United States were 42 billion in 2008 and is expected to grow 4. 6% per year to reach 52. 5 billion in 2013 (graph 1). The market is divided into two broad segments: video games (48%) and traditional toys and games (52%) (Figure 2). The second segment is further divided into preschool toys (14. 5%), wrist (14. 1%), sports toys (12. 3%) and other toys and games (59. 1%) (Figure 3). Figure 2 Figure 2 Toys segmentsToys segments Figure 1 Figure 1 Sport toys Sport toys Figure 3 Figure 3 Traditional toys and games Traditional toys and games Preschool toys Preschool toys Sport toys Sport toys Other toys Other toys Dolls Dolls Sport toys Sport toys Sport toys Sport toys 3. New Heritage Company 3. New Heritage Company By the year 2009, New Heritage had grown to 450 em ployees and generated approximately $245 million of revenue and $27 million of operating profit. By the year 2009, New Heritage had grown to 450 employees and generated approximately $245 million of revenue and $27 million of operating profit. ———————————————— 3. 1 New Heritage Dolls The New Heritage Dolls Company was founded in 1985 by Ingrid Beckwith, a retired psychologist specializing in child development and the grandmother of two young girls. Figure 4 Figure 4 It sought to extend the New Heritage brand and capitalize on high levels of customer loyalty by selectively licensing the company’s doll characters and themes to a variety of media that reached the firm’s target demographic of toddler to pre-teen girls. New Heritage Dolls Production DivisionNew Heritage Dolls Production Division 4. Capital Budgeting 4. Capital Budgeting ———â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- 4. 1 Capital budgeting Capital budgeting is the planning process used to determine whether an organization's long term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth pursuing. It is budget for major capital, or investment, expenditures. ————————————————- 4. 2 Ranked Projects The real value of capital budgeting is to rank projects.Most organizations have many projects that could potentially be financially rewarding. Once it has been determined that a particular project has exceeded its hurdle, then it should be ranked against peer projects. The highest ranking projects should be implemented until the budgeted capital has been expended. ———————â €”————————- 4. 3 Need for capital budgeting 1. As large sum of money is involved which influences the profitability of the firm making capital budgeting an important task. 2.Long term investment once made cannot be reversed without significance loss of invested capital. The investment becomes sunk and mistakes, rather than being readily rectified, must often be born until the firm can be withdrawn through depreciation charges or liquidation. It influences the whole conduct of the business for the years to come. 3. Investment decision are the base on which the profit will be earned and probably measured through the return on the capital. A proper mix of capital investment is quite important to ensure adequate rate of return on investment, calling for the need of capital budgeting. 4.The implication of long term investment decisions are more extensive than those of short run decisions because of time factor involved, capital budgeting decisions are subject to the higher degree of risk and uncertainty than short run decision. ————————————————- 4. 4 Capital Budgeting at New heritage Doll Company Currently the capital budgeting process in New Heritage is conducted by a panel consisting of the CEO, the CFO, the COO, the controller and the division of presidents. Historically, capital budgeting was about 15% of Ebitda. Three formal methods are used in New Heritage capital budgeting: 1.Net Present value (NPV). 2. Payback period. 3. Internal rate of return (IRR). These methods use the incremental cash flows from each potential investment, or project. Under accrual accounting, revenues and expenses are reported based on accounting principles. This means that revenues are reported when they are earned, and expenses are matched to the periods of the revenue. In other words, revenues and expenses are not reported on the income statement when the money is received or spent. Further, the revenue and expense amounts are not adjusted for the time value of money because of the monetary unit assumption.Capital budgeting decisions should be based on cash flows that are adjusted for the time value of money. The time value of money recognizes that a dollar received or spent in the future is less valuable than a dollar received or spent in the present. Calculations such as the internal rate of return or net present value include adjustments for the time value of money. In these calculations present value factors, financial calculators, or computer software are used to discount the cash flows to their present values. ————————————————- 4. Incremental cash flows They are additional operating cash flows that an organization receives from taking on a new project. A positive incremental cash flow means that the company's cash flow will increase with the acceptance of the project. There are several components that must be identified when looking at incremental cash flows: the initial outlay, cash flows from taking on the project, terminal cost or value and the scale and timing of the project. A positive incremental cash flow is a good indication that an organization should spend some time and money investing in the project. ———————————————— 4. 6 Free cash flows A measure of financial performance calculated as operating cash flow minus capital expenditures. Free cash flow (FCF) represents the cash that a company is able to generate after laying out the money required to maintain or expand its asset base. Free cash flow is important because it allows a company to pursue opportunities that enhance shareholder value. Without cash, it's tough to develop new pro ducts, make acquisitions, pay dividends and reduce debt. FCF is calculated as:EBIT (1- Tax rate)| | | + Depreciation ; Amortization| – Change in Net Working Capital| – Capital Expenditures|   | Free Cash Flow| | | Where: Current assets| – Current liabilities| Net working capital| Where: Cash| | | + Accounts receivable| + Inventories| | Current assets| | It is important to note that negative free cash flow is not bad in itself. If free cash flow is negative, it could be a sign that a company is making large investments. If these investments earn a high return, the strategy has the potential to pay off in the long run. ———————————————— 4. 7 Sunk cost It is a cost that has already been incurred and thus cannot be recovered. A sunk cost differs from other, future costs that a business may face, such as inventory costs or R&D expenses, because it has alre ady happened. Sunk costs are independent of any event that may occur in the future. ————————————————- 4. 8 Opportunity cost It is the best return that could be earned on assets the firm already owns if those assets are not used for the new project.Now suppose the initial cost shown in each project was based on the assumption that the project would save money by using some equipment the company now owns and that equipment would be sold for certain amount of money, after taxes, if the project is rejected. The amount is an opportunity cost, and it should be reflected in our calculations. We would add that amount to the project's cost. The result would be an NPV- Asset value. ————————————————- 4. 9 Terminal value The terminal value of an asset is its anticipated valu e on a certain date in the future.It is used in multi-stage discounted cash flow analysis and the study of cash flow projections for a several-year period. The perpetuity growth model is used to identify ongoing free cash flows. The exit or terminal multiple approache assumes the asset will be sold at the end of a specified time period, helping investors evaluate risk/reward scenarios for the asset. An asset's terminal value is a projection that is useful in budget planning, and also in evaluating the potential gain of an investment over a specified time period. 5. Investment proposals 5. Investment proposals ————————————————- . 1 Match My Doll Clothing (MMDC) line expansion This line consisted of a set to match clothes for girls and dolls and some accessories. Due to the good publicity, it is thought to be a good time to expand this line. It is believed that this expansio n will be profitable because the current line is very popular and allows charging premium prices. This project involves the expenditure of large sums for research and development, market research and marketing. Table 1 Table 1 Initial expenditures ($ thousands)| 2010| Upfront R&D| $625 | Upfront Marketing| 625| Investment in Working Capital| 800|Property, Plant ; Equipment| 1,470| Total| $3,520 | The R;D and marketing expenditures would be deductible for tax purposes ta New Heritage’s 40% corporate tax rate. ————————————————- 5. 2 Design Your Own Doll (DYOD) Research suggested that many loyal customers would purchase yet another doll if they could customize the doll’s features to create a â€Å"one-of-a-kind† addition a girl’s or family’s existing collection of dolls. However, even a limited degree of customization increased manufacturing complexity and expense. Table 2 Table 2 Initial expenditures ($ thousands)| 2010| 2011|Upfront R;D| $841 | | Upfront Marketing| 360| | Investment in Working Capital| | 1,000| Property, Plant ; Equipment| 4,610| | Total| $5,811 | $1,000 | As with Match My Doll Clothing, the required R;D and marketing costs would be tax deductible. To complete development work, it is planned to use some of the company’s existing IT staff. The majority of the work would take place during calendar 2011. The number of people is shown in the table below. Table 3 Table 3 Application Development Personnel Costs| Number| Salary| Total| Web Application Developers| 1| $150 | $150 | Database Manager| 1| 160| 160|Systems Integration Specialist| 1| 125| 125| Total Cost| | | $435 | If this project stumbled for some reason, New Heritage risked damaging relationship with its best customers. 6. Projects analysis 6. Projects analysis For each project, three metrics are going to be calculated: 1. Net Present va lue (NPV). 2. Payback period. 3. Internal rate of return (IRR). ————————————————- 6. 1 Net Present Value (NPV) The difference between the present value of cash inflows and the present value of cash outflows. NPV is used in capital budgeting to analyze the profitability of an investment or project.NPV compares the value of a dollar today to the value of that same dollar in the future, taking inflation and returns into account. If the NPV of a prospective project is positive, it should be accepted. However, if NPV is negative, the project should probably be rejected because cash flows will also be negative. For example, if a retail clothing business wants to purchase an existing store, it would first estimate the future cash flows that store would generate, and then discount those cash flows into one lump-sum present value amount, say $565,000.If the owner of the store was w illing to sell his business for less than $565,000, the purchasing company would likely accept the offer as it presents a positive NPV investment. Conversely, if the owner would not sell for less than $565,000, the purchaser would not buy the store, as the investment would present a negative NPV at that time and would, therefore, reduce the overall value of the clothing company. ————————————————- 6. 2 Payback period The length of time required to recover the cost of an investment. The ayback period of a given investment or project is an important determinant of whether to undertake the position or project, as longer payback periods are typically not desirable for investment positions. ————————————————- 6. 3 Internal rate of return (IRR) The discount rate often us ed in capital budgeting that makes the net present value of all cash flows from a particular project equal to zero. Generally speaking, the higher a project's internal rate of return, the more desirable it is to undertake the project. As such, IRR can be used to rank several prospective projects a firm is considering.Assuming all other factors are equal among the various projects, the project with the highest IRR would probably be considered the best and undertaken first. ————————————————- 6. 4 How to work with working capital assumptions To know the value of current assets (cash, accounts receivable and inventories) and accounts payable a set of assumptions are given, with which we must work: 1. Cash Minimum Cash Balance as % of Sales. It is easy to know the amount of cash together by applying the percentage to sales revenue. 2. Days Sales OutstandingIn this case the data is provided are the days. Using the formula of Days Sales Outstanding, we can solve for the value of accounts receivable. DSO = Accounts receivableSales365 3. Days Payable Outstanding. In this case the data is provided are the days. Using the formula of Days Payable Outstanding, we can solve for the value of accounts payable. DPO = Accounts payableCost of sales365 ————————————————- ————————————————- 6. 5 Metrics results for both projects Clarifications: For the terminal value, it has been employed the following formula:Terminal value=FCF10 (1+G)(R-G) Where: * FCF10 is the free cash flow of year 10 (2020). * G is the growth rate. In this case a growth rate of 2% has been used, for New Heritage prefer more conservative forecasting. * R is the discount rate used. T hree different discount rates have been used depending on the level of risk is low, medium or high. ————————————————- 6. 6 Metrics for Match My Doll Clothing Line Expansion These are the results obtained from free cash flows provided by Match My Doll Clothing Line Expansion: Table 4 Table 4 RISK LEVEL| RATE| NPV| PAYBACK PERIOD| IRR|Low| 7. 70%| 7,285. 27| 7. 52| 23. 08%| Medium| 8. 40%| 5,938. 36| 7. 52| 22. 12%| High| 9%| 5,002. 43| 7. 52| 21. 40%| ————————————————- 6. 7 Metrics for Design Your Own Doll These are the results obtained from free cash flows provided by Design Your Own Doll project: Table 5 Table 5 RISK LEVEL| RATE| NPV| PAYBACK PERIOD| IRR| Low| 7. 70%| 9,219. 21| 9. 06| 18. 17%| Medium| 8. 40%| 7,010. 46| 9. 06| 17. 09%| High| 9%| 5,483. 73| 9. 0 6| 16. 29%| ————————————————- 6. 8 Other aspects to consider in capital Budgeting FlexibilityCapital budgeting techniques used by large businesses often run into flexibility problems. Many companies use a standard capital budgeting form where an analyst plugs numbers into specific categories to come up with net present value, cash flows, ROI and other basic results. However, not all costs and revenues from a project fit into such a fill-in sheet and can be difficult to classify. The best type of capital budgeting is the kind that can be customized for each project. Accuracy Capital budgeting depends largely on the quality of information that is used to for the budget analysis.This opens the process up to flaws if the incoming data is incorrect. For example, if someone underestimates a key cost, capital budgeting will show the project as less expensive than it will be. This is a common risk, and managers should always consider that the financial information behind the capital budgeting process is usually not 100 percent accurate. Benefit Type There are two general benefits associated with capital budgeting and projects. Hard benefits directly affect the project and loss statement and have easy, tangible results.There are also soft benefits, which are quantifiable but do not easily affect profit or loss directly. A third group, intangibles, is related to intellectual, emotional and environmental gains. Companies tend to only concentrate on hard benefits and forget that projects can produce other advantages as well. Emotions and Assumptions Capital budgeting is ultimately a tool that can help managers make decisions, not a process for making the decision itself. Managers are susceptible to energy behind a project and may support a project because it appears exciting or the end results are highly noticeable.Sometimes it is better to go with more boring, stable results that will keep the company strong than always moving for flashy projects. 7. Election of a project 7. Election of a project In the case of the Match My Doll Clothing, given the current economic situation and the inherent characteristics thereof, it seems most reasonable to choose the medium risk discount rate (8. 4%). At this rate, the following results are reached: Table 6 Table 6 RISK LEVEL| RATE| NPV| PAYBACK PERIOD| IRR| Medium| 8. 40%| 5,938. 36| 7. 52| 22. 12%|In the case of the Design Your Own Doll, as it has a fairly long payback, it has new unknown processes for New Heritage and because if the project fails the customer relationships will be damaged, it seems that it is more appropriate to assign the high risk discount rate (9%). At this rate, the following results are reached: Table 7 Table 7 RISK LEVEL| RATE| NPV| PAYBACK PERIOD| IRR| High| 9%| 5,483. 73| 9. 06| 16. 29%| Match My Doll Clothing Line Expansion and Design Your Own Doll are Mutually Exclusive P rojects which means that are a set of projects from which at most one will be accepted.For example, a set of projects which are to accomplish the same task. Thus, when choosing between â€Å"Mutually Exclusive Projects† more than one project may satisfy the Capital Budgeting criterion. However, only one, i. e. , the best project can be accepted. Of these three, Net Present Value, Payback Period and Internal Rate of Return, only the Net Present Value and Internal Rate of Return decision methods consider all of the project's cash flows and the Time Value of Money.And, only the Net Present Value decision method will always lead to the correct decision when choosing among Mutually Exclusive Projects. This is because the Net Present Value and Internal Rate of Return decision methods differ with respect to their Reinvestment Rate Assumptions. The Net Present Value decision method implicitly assumes that the project's cash flows can be reinvested at the firm's Cost of Capital, where as, the Internal Rate of Return decision method implicitly assumes that the cash flows can be reinvested at the projects IRR.Since each project is likely to have a different IRR, the assumption underlying the Net Present Value decision rule is more reasonable. Nevertheless, the NPV method has some disadvantages. One major disadvantage is that the method requires a detailed prediction of the project’s future cash flows. It is not that difficult if the project life is four years. But generally the life of a project is much longer. For example, computing the NPV for one these projects would require forecasting cash flows for the entire life of the project.This period could be 20 years, 30 years but we don’t know exactly how many and forecasting revenues for so many years is extremely difficult. A second disadvantage of the NPV method is that it assumes that the discount rate will remain the same over the life of the project. In many instances, the cost of capital, and the refore the discount rate, changes as firms refinance debt. ————————————————- 7. 1 Projects NPV Profiles The figure bellow presents the net present value profile (A graph showing the relationship between a project’s NPV and the firm’s cost of capital)For both Match My Doll Line Expansion and Design your Own Doll projects. To make the profile, we find the project's NPV at a number of different discount rates and then plot those values to create a graph. We can see that at a zero cost of capital, the NPV is simply the net total of the undiscounted cash flow. This value is plotted as the vertical axis intercept. It is also seen that the IRR is the discount rate that causes the NPV to equal zero, so the discount rate at which the profile line crosses the horizontal axis is the project's IRR.When we connect the data points, we have the NPV profile. IRRMMDC IRRMMDC NPV ($) NPV ($) Cost of capital (%) Cost of capital (%) IRRDYOD IRRDYOD DYOD DYOD Crossover rate; conflict if r is to the left, no conflict if r is to the right Crossover rate; conflict if r is to the left, no conflict if r is to the right At r = 10% NPVMMD > NPVDYOD but IRRDYOD > IRRMMD, so there is a conflict At r = 10% NPVMMD > NPVDYOD but IRRDYOD > IRRMMD, so there is a conflict MMDC MMDC The IRRs are fixed, and DYOD has the higher IRR regardless of the cost of capital. * However, the NPVs vary depending on the actual cost of capital. * The two NPV profile lines cross at the crossover rate that is the cost of capital at which the NPV profiles of two projects cross and, thus, at which the projects’ NPVs are equal. * MMDC project has the higher NPV if the cost of capital is less than the crossover rate, but DYOD has the higher NPV if the cost of capital is greater than that rate.Besides, MMD has the steeper slope, indicating that a given increase in the cost of capital caus es a larger decline in NPVMMDC than in NPVDYOD Finally, although MMDC is more sensitive to the variation of the discount rate, we think the most reasonable for New Heritage, as to these two investment proposals, is to choose Match My Doll Clothing Line Expansion for the following three reasons: * NPV is greater ($5,938. 36) than that of Design Your Own Doll ($5,483. 73). * The payback period is shorter (7. 2 years) than that of Design Your Doll (9. 06 years). Years Years * The IRR is greater (22. 12%) than the Design Your Own Doll (16. 09%). New Heritage Doll Company Exhibit 1. Cont New Heritage Doll Company Exhibit 1. Cont New Heritage Doll Company Exhibit 1. Cont New Heritage Doll Company Exhibit 1. Cont | | | | | | | | | | New Heritage Doll Company Exhibit 2. Cont New Heritage Doll Company Exhibit 2. Cont New Heritage Doll Company Exhibit 2. Cont New Heritage Doll Company Exhibit 2. Cont