Epa Superfund Sites Essay Research Paper ENC free essay sample

Epa Superfund Sites Essay, Research Paper ENC 1102 Ms. Hooton 28 March 1995 The Escambia Treating Company ( ETC ) Superfund Site has been abused and ignored for mature ages ; a blend of bureaucratism in Washington and specialists mediation in Pensacola have made the condition of illicit relationships at the ETC site more regrettable than it has ever been. In this manner, the encompassing regions are completely dreadful. However the tenants of these regions despite everything live in their homes, some of which are under 15 pess from the site itself. The Escambia Treating Company rewarded wood utilized for open assistance organization posts and establishment heaps. And so on worked from 1943 to 1992. The site is situated on the east side of Palafox Street, simply North of the Palafox, Fairfield convergence ( Dunham Toxics 1 ) . The organization by the by, disolved in 1993, subsequent to failuing to follow with the statutes of the Environmental Protection Agency ( EPA ) ( Dunham Industrial 1 ) . The Escambia Treating organization was built up before there was worry about what impacts its exercises may hold in the great beyond, and subsequently, little consideration was taken to ensure the condition each piece great as the individuals working at that place ( Dunham Industrial1 ) . Straight to the point Picket, an ex-worker of ETC worked there for 19 mature ages, he is other than an inhabitant of Rosewood Terrace. He tells stories of the twenty-four hours to twenty-four hours activities and happenings at ETC. Blending to Mr. Picket the solitary wellbeing Brantley 2 pitch the representatives were given were troublesome chapeaus and steel toed boots. They were non furnished with a gas veils to shield them from the poisonous debilitates. He other than recounts coneies and Canis familiariss guzzling out of pools on the ETC site that would expire of harming or their hair would drop out when they interacted with the poisonous H2O. The laborers at ETC experienced skin roseolas, and a few have kicked the bucket from dangerous neoplastic ailments, TB, and chest occupations. Mr. Picket assesses that 15 to 20 individuals he realized who worked at ETC passed on from these kind of occupations. He even recalls that one of the owners suffering from threatening neoplastic infection. Conceivably one of the most upsetting narratives Mr. Picket portrays was the technique wherein ETC discarded the synthetic substances in the on location keeping pool. The keeping pool was a major dump that was fixed with concrete and held the synthetic compounds that were utilized to deal with the wood. In any case, for the owners of ETC discarding these synthetic substances was a lot simpler than one may think about, they only broke an entire in the concrete and permit the synthetic concoctions channel out into the environing earth ( Interview ) . The two boss fixings used to deal with these posts were creosote and pentachlorophenol or PCP. Among different synthetics utilized were dioxin, which is a blanching specialist and a signifier of Cl ; PCB s, which are other than found in paper Millss ; and asbestos, which is a referred to cancer-causing agent ; each piece great as army others ( Dunham Industrial 1 ) . After a few mature ages the EPA in the end shut Escambia Treating Co. down when the owners couldn't follow with ecological mandates Brantley 3 ( Dunham Cleanup 1 ) . With the execution of new laws by the EPA, each piece great as all around stricter star condition Torahs facing result, numerous mechanical organizations were required to tidy up their musss at their ain disbursal ( GAIN Can 2 ) . I accept that the first owners of Escambia Treating Co. ( Charles Soules and family unit ) saw these modifications coming, and like brilliant business networks needed to gain out each piece without further ado as could be expected under the circumstances. They did as such by transforming the organization into a stock company, lastly offered the entirety of the stock to their representatives. In this way, when the EPA came to fruition and attempted to obtain ETC to get it together, the investors couldn't make so and as a result the organization failed. This implied the Soules family got off without tidying up their muss, the investors lost their investings, and the site stayed defiled with no desire for help for a murdering. Be that as it may, this all changed in 1980 when Congress passed # 8220 ; The Comprehensive Environmental Response, remuneration, and Liability Act, # 8221 ; other than known as Superfund. The Act is financed by industry income upgrade ( GAIN Can 2 ) . Superfund was initially ordered by Congress two mature ages after the evil acclaimed # 8220 ; Love Canal # 8221 ; episode in New York where the Hooker Chemical Co. was dumping concoction squander in to the relinquished channel and poisons were discovered overflowing into the basements of close by residences ( GAIN Partisan 2 ) . The Act plots how harmful waste destinations ought to be tidied up and applies just to the most hazardous poisonous waste locales in the US ( GAIN Can 2 ) . Brantley 4 Nine mature ages in this manner, Superfund came to Pensacola and started # 8220 ; exigency slaughtering methods. # 8221 ; One marvels why it took such a long time for the EPA to respond to this exigency. The Superfund Accelerated Cleanup Model other than referred to reasonably as SCAM is the EPA s program of activity for the Escambia Treating site. This hypothetical record all things considered, was intended for # 8221 ; low-volume # 8221 ; or # 8220 ; low-harmfulness # 8221 ; locales ( Dunham Cleanup 2 ) . It was doubtlessly non intended for destinations the greatness of Escambia Treating Co. Trick was intended to be a quick and cheaply process for tidying up harmful waste locales. A few people hypothesize that the use of the SCAM hypothetical record in Pensacola at the ETC site was a reaction to horrible judgment that Superfund was blowing too much clasp and cash and was non doing any existent headway ( Dunham Cleanup 2 ) . A large number of the close by tenants were disappointed with the moves that the EPA made. At the point when the tenants chief heard that the EPA was heading out to tidy up the site, they were extremely hopeful. Be that as it may, when they saw definitely what the EPA was making, they turned out to be truly concerned. The EPA had programs non simply to tidy up the old gear, spilling membranophones of creosote, and incapacitated buildings, as the inhabitants had trusted, yet they other than planned to tidy up the entirety of the sullied earth ( Dunham Cleanup 1 ) . To the insouciant perceiver this imaginable seems like a decent program, yet to the inhabitants of Rosewood Terrace, Oak Park, Goulding, and Escambia Arms, it was daunting. It was alarming on the grounds that the EPA gave them no admonition that the uncovering would mix sullied dust, Brantley 5 what's more, no admonition that their health was in harm's way. Moreover, the EPA rejected the guide of a few ex-representatives of Escambia Treating Co. thus uping significant employment nations on and close to the site ( Dunham Cleanup 1 ) . For some mature ages tenants of Oakpark and environing nations have been suffering with unwellnesss and harmful neoplastic ailments ; yet no association was made to the close by site, on the grounds that no 1 had educated them regarding the threat they were in. Despite the fact that both territory and government authorities had been breaking down soil and groundwater corrupt since the 1970 s. Be that as it may, after the EPA started exhuming the dwelling place started to see considerably more employments. The poisonous residue that was worked up caused respiratory employments, persevering covering roseolas, and terminating oculus disturbance. It is other than presumed that enduring damage may hold been incurred, the results of which won Ts appear for mature ages. In 1992, as a result of their distress, the inhabitants of the environing nations, each piece great as concerned individuals from the network started run intoing so as to set an end to the burrowing. In their mission to resc ue their region and their lives, they found that the EPA had no doable program of activity. The level of pollute of the site was non decided before the endeavor was embraced, nor was there an exigency program of activity composed with neighborhood common protection functionaries. In add-on, there were on shields taken to secure the near to tenants. However when this gathering went up against the EPA with this data, the EPA on the other hand that it was nil more than a # 8220 ; olfactory property work # 8221 ; ( Dunham Cleanup 1 ) . Brantley 6 The EPA assumed control over a twelvemonth to uncover the 260,000 dozenss of defiled soil that presently sits secured with canvases following to mammoth depressions ( Dunham Cleanup 1 ) . The inhabitants were appreciative when the EPA came up short on cash and had to end removal, however they were non fulfilled. This gathering of inhabitants at long last got known as Citizens Against Toxic Exposure ( CATE ) , and are presently on a hurried to be moved. They other than need the ETC site to be extended so it will incorporate the entirety of the sullied nations, including the private nations environing the site. In add-on to this, CATE would wish to see other defensive advances taken ; so that on more corrupt may happen somewhere else. Nonetheless, they have been met with extraordinary opposition from the specialists. The EPA has even attempted to disrupt CATES s believability by providing # 8220 ; bogus consolation # 8221 ; to the two specialists and functionaries in the network. Besides, the EPA has made it about unimaginable for CATE, or anybody for that undertaking to get any data refering the site or the EPA s program of activity ( Dunham Cleanup 2 ) . Notwithstanding, CATE found the results of demonstrating done at the ETC site and they were astonishing. Creosote and PCP were seen as at degrees of 5,000 sections for every million ( ppm ) . Dioxin, which is portrayed to as the # 8220 ; most remarkable # 8221 ; cancer-causing agent ever concentrated by the EPA was found at 300 sections for each billion ( ppb ) , that s multiple times the supposed # 8220 ; worthy degree # 8221 ; ( Dunham 1 ) . When in the natural structure, dioxin maps as an incredible endocrine which upsets the hormone framework. Bantley 7 This annoyance may expand the authority of normal endocrines whil

Data Mining in Airlines - NOTE Essay Example | Topics and Well Written Essays - 750 words

Information Mining in Airlines - NOTE - Essay Example Among the different transportation security parts, air terminal security remains the most combative on the grounds that it is boundlessly contributed anyway it raises concerns. A reasonable association with the word â€Å"security† discloses a few parts of AIP security activities upheld through government subsidizing. Consequences of the investigation bolster hypothetical system that two levels exist that the impact the appropriation of awards in transportation security, and they remember natural changes for large scale level just as venture includes in miniaturized scale level. In addition, examination brings up that 9/11 occasions and the financial emergency in 2008 significantly influenced the arrangement of awards related with security and all awards in different manners (Wang, Andoh-Baidoo and Sun, 2014). The fundamental shortcoming in the investigation of the examination is that it is limited by the variable decisions on account of auxiliary information. For example, air terminal district and type are the main two factors portraying venture attributes that just roughly show area and degree. Besides, FAA unveils just financed AIP ventures, expanding the trouble of examining factors that impact granting of awards. Regardless of the shortcomings, the examination discoveries despite everything create some huge ramifications to the two professionals and scientists. It shows that the interest in transportation security decidedly reacts to psychological oppressor assaults like 9/11 despite the fact that this isn't the situation with monetary occasions like the 2008 financial emergency (Wang, Andoh-Baidoo and Sun, 2014). The examination focusses on client conduct and firms creating lasting associations with client (Liou, 2009). The investigation attempts to tackle the issue of determining conduct to assist firms with limiting loss of existing clients by overwhelmingly making a suffering relationship with clients (Liou, 2009). The paper utilizes factor investigation; too, it presents Variable Consistency

Essay on Civil Rights Movement

Essay on Civil Rights Movement Civil Rights Movement in the 1960s Jan 11, 2019 in History Introduction Long before the Civil Rights movement of 1960s making headlines, the black response to racial inequality and oppression was all underway. The blacks were no-longer tolerating with the dominant racial inequality showed to them by the whites. This resulted to the formation of Civil Rights movements which led to numerous rulings during the 1950s; in particular Brown vs. Board of education of Topeka, and actions from Civil Right leaders like Malcolm X, Rosa Parks, and Martin Luther King Jr. The civil rights movement led the nation to civil unrest and later, remarkable gains were achieved from it (Teaching Tolerance, 2005). The transformations made at that period shaped the U.S history significantly. Body The Civil Rights movements that occurred in 1960s were the results of events that happened in 1950s, for example, the case of Brown vs. Board of Education of Topeka. The case was marked by a landmark ruling on the segregation of schools life (Farris, 2003). The Supreme Court ruled that segregation of public schools violated the rights established in the 14th Amendment. The case involved an eight year old girl, Linda Brown, and her parents argued that schools were innately unequal, and segregation had disastrous effects on children. These events led to the establishment of Civil Rights act, and the government was responsible for enforcing Civil Rights laws passed by Congress (Curtis, 1995). Likewise, the case on Rosa Parks, also known as the mother of the civil rights movement, transformed the US history when she refused to give up her seat to a white male (Litwack, 2009). This resulted in Dr. King organizing a bus boycott that lasted 382 days in Montgomery, Alabama. 90 per cent of pa rticipants of the boycott were Blacks. The Supreme Court finally ruled that segregation of bus city services was unconstitutional. The success of the boycott led to the development of nonviolent civil rights movement.

A Sociological Perspective On The Development, Structure,...

The study of sociology is the â€Å"development, structure, and functioning of human society† (Oxford English Dictionary def. 1). Throughout American history norms established the structure of sexuality that decides what we consider a sexual conformity and deviation in society. Many of these norms are derived from social factors, such as religion, race, and gender to list a few. These social factors affect the functioning of human sexuality. For example, according to Seidman, â€Å"Social factors determine which desires are sexual and which serve as identities, which desires and identities are acceptable, and what forms of sexual intimacy are considered appropriate† (2015:5). The sociological perspectives that are used are the feminist perspective, the essentialist perspective, and the constructionist perspective. First, feminist perspectives â€Å"†¦approach sex as fundamentally social and political where they claim that the very essence of what is called sexuali ty reveals the male wish for control and dominance† (Seidman 2015:22). This perspective is mostly used in the article â€Å"Is Hooking Up Bad for Young Women?†. Second, the essentialist perspective believes â€Å"that sexuality is a basic and essential part of being human† (Seidman 2015:22). This perspective is applied in the Armstrong’s et. al., â€Å"Is Hooking Up Bad for Young Women?†, in Ford, Hall, Kaufman, Thrasher and Whetten’s â€Å"Black Sexuality, Social Construction, and Research Targeting†, and in Fetner’s â€Å"U.S. Attitudes Toward LesbianShow MoreRelatedThe Promise Of Sociology, By Charles Wright Mills1133 Words   |  5 PagesSociology is the study of human social relationships and institutions. It studies the structure, development, and functioning of a society as a whole. 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Meaning Of Preparation On Cooking - 1678 Words

Name__Nhi Tran___ NDFS 375 Salad Prep Worksheet The Meaning of Preparation On Cooking (OC, pg 150-151) 1. Apply the principle of â€Å"mise en place† to your rotation in salads. Explain mise en place in making a BLT sandwich. - Mise en place: gathering and prepping the ingredients to be cooked as well as assembling the tools and equipment necessary to cook them. a. Salads - Gather different types of greens/fruit/pasta/garnish/dressings that can go into the salad. - Gather mixing bowls, knives, tongs, pans, chopping board, etc - Depends on what kind of salad, preparing the ingredients (for example, if the salad requires pasta, gather pasta and cook it) - When all ingredients are ready to be used, put the ingredients in the mixing†¦show more content†¦4. 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Take Home Final Exam Free Essays

The following plates will be reviewed from Rosebush’s History of Photography textbook: 1) Charles Sheller, Industry, plate #585 2) Eve Seaman, Oranges, Manhattan 1978, plate #743 3) Berne and Hill Becker, Winding Towers, plate #736 4) Aaron Siskin, New York NO. 6, 1951, plate #664 5) Lynn Cohen, Corridor, plate #700 6) Mary Ellen Mark, Tiny in her Halloween Costume, Seattle, plate #689 Charles Sheller, Industry’ Charles Seller’s image, Industry represents a time during the Industrial Age when Ford was uncompromising machinery and assembly lines were moving at a constant rate. Seller’s work can be placed in the Aesthetically Evaluative à ©tagà ¨re due to the symmetry and balance in the photograph. We will write a custom essay sample on Take Home Final Exam or any similar topic only for you Order Now The shapes and lines crisscross and work together to form a well-composed photograph. A second category to place Industry in would be Descriptive because this photograph has a certain sense of style that we cannot deny. A third category is Explanatory because the image depicts a certain era of time that significant in the history books. This era is the Industrial Age in America. Explanatory photographs are intended to document a certain way of life. Charles Seller’s Industry certainly earns a place in the history books not only because of this lance/symmetric sense of style shown in the image but it illustrates how the use of space or lack of can really accent the photograph as a whole and make it aesthetically pleasing to the eye. On the same note, during this time great changes were occurring and manufacturing was booming so kudos to the photographer, Charles Shelley, for not only capturing this in a documentary form but composing a beautiful image as well. His work would be categorized in the era of Modernist photography because of his efforts in the asses and later. His work also depicts the great changes ND during that time and changes that the Industrial Age brought about. You can see examples of this through his documentary photography of Henry Ford and his manufacturing lines. Artists involved in photographing dramatic engineering and urban landscapes can be grouped together as Protectionists. Protectionists pay special attention t geometrical structures and have a smooth handling of surfaces. They have unexpected viewpoints in the sense of angle and the way they crop their picture. Charles Demise’s idea of Cubism-geometric shapes and overlapping planeloads be found in this Protectionist form and style. Eve Seaman, Oranges, Manhattan 1978 Eve Seaman’s image can be interpretive in regards to addressing what the world views are in this photographers eyes. A category that could be used for interpreting this photograph would be Descriptive because the particular style works, being a diptych, and allows views to compare and interpret the two photographs. A second category could be Aesthetic because one looking at the photo and noting the color changes as far as shading goes on the person’s face, the change in action of the subjects in the photograph, and the existing question f â€Å"what is going on right now? † in the photograph. I also appreciate the white line in the middle of the image as a whole making it a diptych. Today there is less room between the two photos and I like the style of this one. Seaman’s image falls into the modernistic era due to the stylistic properties as far as the alteration of the image and the comparison of each to each other. Eve Seaman’s success should never be discounted and embarking on these stylistic endeavors are worth printing in the history books because of the way it was altered. Berne and Hill Becker, Winding Towers Berne and Hill Becker s Winding Towers is described to be art about art. Thomas South’s Museum Photographs is similar to the Beeches, as discussed in class. A category I would classify this piece of work would be Theoretical photography because you can Compare these Structures to social class and hierarchy because of the nature in which the tower itself is structured. It is also said that art about art is classified as Theoretical. Another category would be Explanatory because the photograph explains in a scientific sense by capturing these photos over a number of years and in owing so the photographers have created a typology of form. There is also a nice tonal range represented here so this image can also be categorized as stylistically sound or Descriptive because the piece â€Å"works†. The work can be classified as Modernist art since they create typologies of form that challenge the traditional meanings of art. Berne and Hill Becker have rightfully earned their place in the history books because of the typology documented and their technique of which to gather the information over time. All photographs are said to fit in the descriptive category, interpretive and heretical, as stated in the onset of Terry Barrette’s Criticizing Photographs, chapter 4. Since all photographs give relatively accurate information of people, places and objects, they can technically fit in the descriptive category. Moreover, all photographs can fit in the interpretive category because most photographs interpret how the photographer interprets and sees the world. Finally all photographs are influenced by other art forms so these photographs can be placed in the theoretical category. Aaron Siskin, New York No. 6 Aaron Skin’s New York No. 6 is Aesthetically Evaluative cause the lines and shapes and ongoing symmetry work together to create on cohesive piece of art. This photograph looks similar to the one of Charles Sheller, Industry because has qualities of lines, shape and form and the importance of all of these aspects fitting into one aesthetically pleasing piece of work. Feel the category of Theoretical is a fit category because it plays with perceptions of art and how the photographer interprets art but also provokes the viewer to question how the art was created. The photograph looks more like a something created with paint or Harold and less likely produced with film. Aaron Siskin, an Abstract Expressionist painter, emphasized experimentation and worked on color, multiple montages, and collages (Rosenberg 516). He was part of the post-war photograph trends in the United States. This group of artist espoused straight photography and therefore can be categorized in the Modernist era. Lynn Cohen, Corridor Lynn Cohen, Corridor can be classified as Aesthetically evaluative because you can see how the image was purposely framed cropped. I think this image ‘works’ and is successful. This image is also categorized as Descriptive cause of the artificial light and the detached distance from the subject matter pictured in the photograph. In looking at the crop of the image and how the image hold most of its weight on the right side of the photo, this image can be seen as Aesthetically evaluative because the photo is a success artistically with composition and style. In saying this, believe that this photograph should remain in the history books because it gives viewers positive insight on the importance of composition and plasticity (or the absence of) in photographs. The era this type of art is seen in is the era of modernism and more pacifically, contemporary surrealism. Mary Ellen Mark, Tiny in her Halloween Costume Mary Ellen Mark, Tiny in her Halloween Costume can be classified as Ethically Evaluative because it illustrates a certain time in this young girls life and how her life is affected by the neighborhood she lives in the peer pressure that surrounds her to fit in or not to fit in. This photograph can also be considered Interpretive because this category covers the directorial nature of the photographer with its subject matter. Mary Ellen Mark’s photograph can also be categorized as Explanatory because the image can be viewed as a sociological or anthropological perspective because it is a visual study of a Seattle area using a very documentary style of photography. This is a successful picture because it is aesthetically pleasing in that the photograph is very stylistic: the picture is in black and white so it gives off a moody vibe. Mary Ellen Mark’s photograph should remain in the history books because it provides insight on how society was during this era and the poverty that some people had to live in. Streetwise was produced during the Modernist/Post-Modernist era because he portrait is untraditional in the Pictorial sense. In other words, it’s not meant to be smoothing to the eye or flattering but more of a documentary style picture. Personal Work As a photographer, I must also be able to evaluate and categorize my own work. Not only that but it’s important to identify as to WHY we capture certain images. What is interesting about the pictures we create? If we can’t identify with or answer these questions, why would someone else care about the work or find the photographs intriguing? How to cite Take Home Final Exam, Papers

Hamlet Essay Corruption Example For Students

Hamlet Essay Corruption The Member Of The Wedding and The Catcher The Rye are both similar novels in the way adolescents want to belong to a group of people but there is one major difference. Frankie is looking to grow up so that she can fit in with the people around her while Holden wants to avoid adulthood completely as he sees the adult world as being false and corruptible. In Member Of The Wedding Frankie feels like she doesnt fit in to a childs world. This is due to a number of reasons. She wishes now to belong to a more adult society. Frankie feels alienated from the rest of her friends. When they play underneath the arbour Frankie doesnt fit because she is too tall. She resents this and sees her friends as ugly screaming kids. Frankie attempts to befriend the older girls but they say she smells and when they talk about sex Frankie doesnt understand referring to this as nasty lies. Here we see Frankie excluded from the adult world that she desires to belong to. Frankie also feels excluded from her family. Her father wont allow her to sleep in the same bed as him anymore. He says that she is too big now. He is rarely at home and when he is he hardly speaks to Frankie. She attempts to converse with him but he just grunts at her. Eventually when he does talk to her he doesnt say much. After the wedding he shows a lack of understanding towards his daughter. She needs him but he tells her to wait until they are at home because then he will punish her for her behaviour. Berenice is the mother figure in her life but she returns to her own home and family in the evening. She feels excluded from Jarvis and Janice too because when they arrive home for a few days they invite Frankies father but not her. She feels this isnt very fair as she is also part of the family. This heightens Frankies isolation and also heightens her desire to belong to a group. Frankie wants to belong to the navy and then decides to give blood to the Red Cross. She is refused on both accounts because she is too young. She thinks the freaks and criminals are trying to make eye contact with her so she can join their group but Frankie does not want that. These are images of isolation. She also tries to form a group with the soldier. We know she is not ready for adulthood as she is not mature enough when she says that he was talking double talk. Frankie decides to join the wedding group with Jarvis and Janice. She even changes her name to F.Jasmine to make it similar to their names. She now starts to feel a connection with humanity. The feelings of alienation melt away but return after the wedding. She quickly realises that she is not a member of anything and feels crushed. We see that the adult world excludes Frankie time and time again. The final straw is after the wedding. She realises that she was being foolish and develops a degree of insensitivity. She now has a new friend Mary. They have many interests in common such as poetry and art. She now forms her own club and learns to exclude people like Bernice and feels like she is beginning to belong. If this degree of insensitivity is developed further Frankie will have no problems joining adulthoodIn the novel The Catcher In The Rye Holden Caulfield has the desire to belong to childhood. He sees the adults in this world as phony and therefore does not want to turn in to one. Holden has many options to deal with this problem. .ueebf320f799ba2597beec83a57602095 , .ueebf320f799ba2597beec83a57602095 .postImageUrl , .ueebf320f799ba2597beec83a57602095 .centered-text-area { min-height: 80px; position: relative; } .ueebf320f799ba2597beec83a57602095 , .ueebf320f799ba2597beec83a57602095:hover , .ueebf320f799ba2597beec83a57602095:visited , .ueebf320f799ba2597beec83a57602095:active { border:0!important; } .ueebf320f799ba2597beec83a57602095 .clearfix:after { content: ""; display: table; clear: both; } .ueebf320f799ba2597beec83a57602095 { 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; } .ueebf320f799ba2597beec83a57602095:active , .ueebf320f799ba2597beec83a57602095:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ueebf320f799ba2597beec83a57602095 .centered-text-area { width: 100%; position: relative ; } .ueebf320f799ba2597beec83a57602095 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ueebf320f799ba2597beec83a57602095 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ueebf320f799ba2597beec83a57602095 .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; } .ueebf320f799ba2597beec83a57602095:hover .ctaButton { background-color: #34495E!important; } .ueebf320f799ba2597beec83a57602095 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ueebf320f799ba2597beec83a57602095 .ueebf320f799ba2597beec83a57602095-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ueebf320f799ba2597beec83a57602095:after { content: ""; display: block; clear: both; } READ: Of Mice And Men-Rough Draft EssayOne option would be for him to give in and step in to adulthood and live the life of a phony. He doesnt really see himself doing this however as it would be going against what he believed in. Another option for him would be to become an adult and devise some career to be a catcher in the rye. He could also reject the world completely and become a monk. He dismisses this idea, as he does not look on religion too favourably. Death and suicide is his main option. It hovers over him all the time. If he were to die he would never become an adult and therefore stay as an eternal child. This is what happened to his brother Allie, who died from leu kemia. He has been freeze framed forever. He will always be a child because death prevented him from falling over the cliff to adulthood. At Elkton Hills, Holdens old school James Castle took the option of suicide when he threw himself out of a window after a boy had fought with him. Holden was close to committing suicide himself to get away from it all after his confrontation with Maurice but decided against it because of all the people that would be watching him and all the commotion it would cause. I didnt want a bunch of rubbernecks looking at me when I was all glory. The main reason Holden does not want to have sex is because losing his virginity will have meant that he has left his childhood and moved in to adulthood. This is the reason why he is so upset after Stradlater told him that he made time with Jane Gallagher. If this is true then he has not just lost Jane to Stradlater but to adulthood. It is no surprise that the people Holden likes are the children mentioned in the novel. He has a great admiration for Allie and also mentions his fondness of James Castle whom he hardly knew. This is because they will always be children, as they never made it to adulthood. Holden is also extremely fond of his sister Phoebe. When Holden sees her sleeping he remarks that she like all children look all right sleeping while adults look lousy when theyre asleep. Apart from Phoebe Jane is the only living person he had a good relationship with but he is afraid to get in contact with her now, as their relationship cannot be from one child to another anymore. De spite not making the leap in to adulthood himself, he is afraid that she has after her relationship with Stradlater. Of the adults, Holden looked on Mr. Antillini as one of the better ones. Mr. Antillini is friendly and understanding in relation to his views and gives him good advice. He becomes a role model and gives belief to Holden that there is goodness in the adult world. However this hope is all spoiled when Holden is woken with Mr. Antillini rubbing him on his head. Holden believes that he was trying to exploit him. In his eyes the man he believed to be the catcher in the rye turns out to be a phony like every other adult. There are many symbols and metaphors in the novel, which Holden relates to childhood. He sees that he is changing and compares that to the museum that has stayed the same over the years. He wants things to be eternally fixed, like the statues of Indians and Eskimos in the museum. The pond is a metaphor of where Holden is in his life. It is partly frozen and partly not frozen, like Holden who is in a transitional stage. He is not a child anymore but is not quite an adult either. .uaa190a3cd0d170bc1a951e3e846f8c7b , .uaa190a3cd0d170bc1a951e3e846f8c7b .postImageUrl , .uaa190a3cd0d170bc1a951e3e846f8c7b .centered-text-area { min-height: 80px; position: relative; } .uaa190a3cd0d170bc1a951e3e846f8c7b , .uaa190a3cd0d170bc1a951e3e846f8c7b:hover , .uaa190a3cd0d170bc1a951e3e846f8c7b:visited , .uaa190a3cd0d170bc1a951e3e846f8c7b:active { border:0!important; } .uaa190a3cd0d170bc1a951e3e846f8c7b .clearfix:after { content: ""; display: table; clear: both; } .uaa190a3cd0d170bc1a951e3e846f8c7b { 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; } .uaa190a3cd0d170bc1a951e3e846f8c7b:active , .uaa190a3cd0d170bc1a951e3e846f8c7b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uaa190a3cd0d170bc1a951e3e846f8c7b .centered-text-area { width: 100%; position: relative ; } .uaa190a3cd0d170bc1a951e3e846f8c7b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uaa190a3cd0d170bc1a951e3e846f8c7b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uaa190a3cd0d170bc1a951e3e846f8c7b .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; } .uaa190a3cd0d170bc1a951e3e846f8c7b:hover .ctaButton { background-color: #34495E!important; } .uaa190a3cd0d170bc1a951e3e846f8c7b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uaa190a3cd0d170bc1a951e3e846f8c7b .uaa190a3cd0d170bc1a951e3e846f8c7b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uaa190a3cd0d170bc1a951e3e846f8c7b:after { content: ""; display: block; clear: both; } READ: Pans Labyrinth Character Notes, Captain Vidal. EssayHolden is convinced that somewhere in society there is some good. He has hope that good kids can grow up and become good adults too. It is this search for goodness and incorruption, which makes the novel. He looks for a role model to become a catcher in the rye before children fall over the cliff in to crazy adulthood but needs somebody to catch him first. The novel ends sadly with Holden having a nervous breakdown as he fails to find any goodness in the world and is unable to take that step in to adulthood. Both Holden and Frankie achieve their desire to belong with varying success. Frankie seems like she is beginning to belong to a more adult world as she is maturing and will eventually make the step to adulthood. Holdens task differs in that he is trying to avoid the inevitability of adulthood which we must all face up to. Words/ Pages : 1,468 / 24

Personal Connection to Characters free essay sample

We had food, a home, and clothes. Did poor people have homes, food to eat, and clothes on their back? Troy continued to explain how Mom and Dad were still paying for the house in Michigan as well as the one in Oakwood. â€Å"But we don’t live there anymore. Why do we still pay for it? † I asked, still very confused and becoming more concerned by the second. Troy told me he didn’t know. It took my family 18 months to sell our house in Michigan and it has impacted us financially ever since. That was a speed bump we weren’t expecting. Financial issues aren’t the only things that can be unexpected and difficult. There are emotional speed bumps too. When my family moved back to Ohio I felt like my world was collapsing in on me. I was 3 years old when we moved to Michigan, so everything that I really knew and remembered was in Michigan. We will write a custom essay sample on Personal Connection to Characters or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My house, my friends, school, parks†¦ everything. I was seven years old when I was told that everything that I knew was going to change in less than a month. That’s a big change for someone of that age. My first few days at Smith Elementary were rough. I didn’t know anyone and I didn’t know my surroundings. After a year of being at Oakwood I was familiar with the school and town. But I still felt out of place. I made friends but I didn’t make any strong connections with anyone. As the years went on I moved from group to group. Once Junior High started I was lonely. I had tried the cliques, gotten in trouble because of them; and I was still alone. That year was full of nights with tears. When my brother left for college at the end of my 7th grade year I was devastated. He was my best friend. How was I suppose to last without him? Well truth be told, I didn’t. My grades began slipping; I went from being a straight A student to B’s and C’s. Along with that I began lying frequently and getting in trouble. I was lost and confused. Being 13, I was tried of being miserable and disappointing everyone around me. 8th grade year was a big improvement. And things have continued to get better and better as time goes on. Until that time though, I understood, and I still understand, the hardships of life. Even though learning all the valuable lessons I learned were difficult, I’m grateful that I experienced what I did. My past has made me who I am and allows to have a better understanding of the world. Tess had difficult life experiences as well that helped her grow as a person. Everyone must endure some hardships in order to truly understand and enjoy the joy of life.

AIDS Tax essays

AIDS Tax essays In the medical world, AIDS is fairly new, only beginning to be diagnosed in the 1980s and just barely has it begun to be understood by doctors. It is estimated that this fatal virus affects 37 million people worldwide. Countries that are still developing are the ones hit the hardest. In South Africa alone over 5 million people are living with AIDS or are HIV positive. This large number really plays a role in how businesses in South Africa are affected. A recent study was done to understand how AIDS impacts businesses. Six companies in Botswana and South Africa were surveyed. These were large, successful companies; 4 of which were subsidiaries of transnational corporations. The companies were in a range of industries from media to mining. Employing between 500 to 35,000 people each. A voluntary survey was given out to discover how many were affected by AIDS and how it impacted the companies financially. The study found that there was a large range of percentage of people infected with AIDS and that the number heavily depended on the type of job the person held. Overall 7.9% to 29% of the employees were infected with AIDS. Companies in mining and metal processing seemed to be affected the most, with more than 23 percent of their employees suffering from AIDS/HIV. On the other hand, only 14 percent of people holding supervisory or managerial jobs were infected. The study sought out what HIV-infected employees were costing them. Some of the costs included were medical care, benefits payment, training a replacement worker, insurance premiums and missed days of work due to illness from HIV/AIDS. The annual AIDS tax as it was dubbed in the study raged from 0.4% of the annual wage bill at a company to 5.9%. For one company that meant a cost of $11.9 million per year. There are also many indirect costs of losing an employee to AIDS. These costs were not included in the estimates for the AIDS ...

Central Bank Independence and the Conduct of Monetary Policy Essay

Central Bank Independence and the Conduct of Monetary Policy - Essay Example During the period of 1970s and in the beginning of 1980s, main industrialised economies witnessed constant stage of increased inflation (Walsh, 2005). A central bank that is independent enjoys freedom while planning its instrument of policy in order to attain its purpose. In order to have functional independence, it is necessary for the main purpose of the nationwide central bank with regard to a state which is a member of the EU, to be planned in a transparent and lawfully certain way. It is also required to be completely aligned along with the main purpose of price steadiness (Smaghi, 2007). To be more precise, the concept of central bank independence means that the bank enjoys complete independent authority in planning the degree of short-term rate of interest with regard to the ‘money market’ (Smaghi, 2007). 2. The Central Bank Independence & Framework of Monetary Policy In the earlier years, there have been certain absolute alterations made in the legislation of the central bank in order to boost the legal independence for the bank. The alterations made in the legislation provide more power to the central bank and facilitates it to emphasise chiefly on the purpose of price stability. ... Therefore, it can be stated that the vital purpose of the monetary policy designed by the independent central banks is to uphold stability in prices by effectively managing the inflation (Cukierman, 1994). 2.1. Basic Concepts in Monetary Policy The mechanism of the monetary policy is a process with the help of which alterations in the supply of money have an effect on employment, equilibrium of payments, output and inflation as well. For instance, any increase in the supply of money would imply that there would be more availability of money for the people to expend on assets that are financial in nature. As a result, the cost of the financial assets would increase. It is a known fact that there exists an inverse relationship among the rate of interest and the cost of the financial assets. To further understand this concept, it is assumed that there has been an issue of a certain government bond for ?1000 and which is expected to pay an interest of 10 per cent which makes it ?100. Now , if assumed that the price for that particular bond went up to ?2000 then the interest of ?100 would be now 5 per cent. Therefore, it indicates that an increase in the costs of the financial assets would result in decreasing the interest rates. Decrease in the rate of interest encourages investment along with consumption. They even tend to lessen the requirement for currency by way of lowering the value as well as increasing the export demand and lessening the import demand concurrently (Grant & Vidler, 2000). The main purpose of a central bank is that of defending the worth for the currency with regard to what it would buy. Inflation or rising price decreases the value for money. Monetary

History of education Essay Example | Topics and Well Written Essays - 1000 words

History of education - Essay Example Therefore, in consideration of various educational philosophies, their similarities and differences in approaches, which points to the possibility of integrating and merging the philosophies to generate a common deliverable, the curriculum and instructional foundation of the school would be based on a combination of perennialism, realism and experimentalism philosophies of education. Perennialism This is a philosophy of education that considers education as a constant for human life, upholding the fact that all humans are constant, except for their ability to reason (Power, 1990). Therefore, perennialism philosophy of education provides that education should be based on rationality; where students are taught the world’s constant and permanent phenomena, with a view to prepare the students for the life they are going to face. According to this educational philosophy, students learn reality and life truths through studying and also through divine acts, where the ability to reaso n and be rational gives rise to goodness itself (Bhattacharya, 2002). Therefore, perennialism as an educational philosophy emphasizes on a high level of discipline and behavioral control, which eventually translates to an all round personality, which is well adaptable to the realities of the world, that easily exudes goodness. The curriculum based on this philosophy would require the study of subjects and doctrines that teaches students the value of rationality, while enabling them to face life as it is. This creates a breed of students who are appreciative of life, and who applies reasoning in each aspect of their undertaking. This enables the students to internalize the life truths, while perceiving the external environmental changes as merely superficial (Pathak, 2007). This educational philosophy is relevant for adoption into the newly created curriculum and instructional foundation, since it would prepare students to face life with all its realities, while also making them more rational and disciplined, which are some of the most relevant virtues for human survival in the world. Realism This is yet another educational philosophy that perceives the world as it is, thus defining the role of school and education as that of teaching students about the world. Realism as an educational philosophy emphasizes on the need to obey the laws of nature, while fitting into the prevailing conditions of the physical world, without any attempts to interfere or change what nature has dictated for the world (Power, 1990). Therefore, this philosophy requires that the school curriculum should be based on subjects and disciplines that correspond to natural observations, such as Mathematics and sciences. Thus, under this educational philosophy, the role of the teacher is to impart the relevant knowledge to the students, with a focus on feeding them the natural facts. The philosophy also requires that order and discipline forms the core aspect of students’ value system, s imilar to the Mother Nature, which is disciplined and orderly, observing natural and predictable trends, unless when it is interfered with, by humans (Bhattacharya, 2002). Thus, this philosophy is not resistant to changes that might occur to the school and in the curriculum applied in teaching the students, since change is

The Logistics Performance Indicators And Importance Commerce Essay

The Logistics Performance Indicators And Importance Commerce Essay Logistics encompasses a complex set of activities which require a collection of metrics to adequately measure performance. Chow et al. (1994) were probably the first to attempt to define supply chain (logistics) performance and they presented some measures for measuring logistics performance. Since then, most of the literature on logistics performance appears to focus on models and frameworks (Clarke and Gourdin, 1991; Mentzer and Konrad, 1991; Rao and Grenoble, 1991; Hubbard, 1992) and on managing different aspects of logistics (Larson, 1994). Sink and his colleagues have defined seven dimensions in order to capture their conception of what performance means: they are effectiveness, efficiency, quality, productivity, quality of work life, innovation and profitability/budgetability [International Journal of Logistics Management]. Given the lack of any universally definition for performance in the organizational literature, it should not be surprising that extant literature offers many ideas about the dimension that ought to be incorporated into a conceptualization of logistics performance. One of the best examples is the framework presented by Rhea and Shrock, where physical distribution effectiveness is defined as the extent to which distribution programmes satisfy customers [International Journal of Logistics Management, 5, p. 3] While measuring logistics performance, a comprehensive strategy of measurement is necessary for the successful planning, realization and control of the different activities which comprise the business logistics function ( Andersson et al. (1989). As Thor (1994, pp. 13-28) correctly advocates, there should be a whole family of measures. This is a balanced collection of four to six performance measures, usually including productivity, quality and customer satisfaction, which together furnish an all-inclusive view of results but, individually, also provide a diagnostic value. Developing such an approach, Mentzer and Firman (1994) claim that the management and control of logistics performance entails four broad aspects: Information systems to collect and report performance measures Efficient performance measures Variance analysis Corrective action Productivity within the performance scenario can be seen as a measurement of resource utilization, including the time element. The productivity philosophy and its improvement has been a high priority, in the first instance, in manufacturing, then in marketing, and later in physical distribution and materials management. Thus, the time is now ripe to focus on the whole logistics process. It is the shape of the organizations physical manifestations which is largely influenced by the nature of the values, beliefs and underlying assumptions of logistics management (Ericsson (1990, pp. 42-49). Quantitative metrics of supply chain performance can be classified into two broad categories: Non-financial and financial. In fact, in the late 1880s financial measures were mainly focused such as return on investment (Christopher, 1992; Schermerhorn et al.,, 2000). However as the second progressed during 1980s, the world market changed and companies began to lose market share to overseas competitors who were able to provide higher-quality products with lower costs and more diversity. To re- capture the competitive edge, companies not only directed their strategic focus from low-cost production to quality, flexibility and short lead time, as non-financial measures. (Bower Hout, 1988; Rushton Oxley, 1989; Stewart, 1995) Logistics performance measures can be categorized into two categories such as qualitative and quantitative measures. Qualitative measures include such as customer satisfaction and product quality etc., and quantitative measures include such as order-to-delivery lead time, supply chain response time, flexibility, resource utilization, delivery performance, etc. It has been suggested that the critical elements that form the basis of logistics management are time, distance and money. Some utilization, productivity and effectiveness metrics used in the logistics management are: Dimension Metric Example Utilization Actual input/norm input Area of warehouse occupied/ total area Productivity Actual output/actual input Ton-miles delivered/cost incurred No of orders processed/ no of hours of labor Effectiveness Actual output/norm output No of shipment on-time/no of shipment sent Utilization measures: They are used to track the use of input resources in process. In logistics, input could be characterized as financial, physical assets or inventory. Utilization metrics include the following: Spending measures Purchase price variance Distribution cost as percentage of sales Variance of transportation cost from budget Non financial resources measures Usage ratios Amortized costs Inventory measures Static metrics (capture level of inventory expressed in physical, financial or other terms) Flow metrics (capture speed of inventory as it flows through the system over a period of time) productivity measures Partial productivity measures (SFP-single factor productivity ratios ) Total factor productivity measurement Financial productivity measurement (ROI-return on investment )( (Frameworx, 2005) Effectiveness metrics Order fill rates( order filled /orders requested Line item fill rates( total line items not filled / shipped in time per period Damage rates (line items damaged per order) Order cycle time (elapsed time between receiving request and delivering order) Delivery or transit time (elapsed time between readying order for shipment and delivery order)( DfT, 2004) On-time ( orders shipped on time or orders received by customer on time ) Perfect deliveries (orders received by customers with no logistics service fullness) Importance of performance metrics: Implementing performance measures is a key to optimizing the supply chain. That reflects the entire process, rather than the individual components that make up the process. Managers can obtain a better picture of the process by focusing on the entire supply chain, rather than its individual parts. This is vital to emphasize the vital importance of the logistics process to the rest of the company and how logistics can affect the financial stability of the organization as a whole. (Rick J Blasgen, 2007) The effectiveness of supply chain of a company heavily affects its profitability and survival. Surprisingly few companies appear to have effective measures of each business process within the supply chain or information systems which readily produce the data necessary to drive improvement forward. Within the supply chain, logistics are considered to be the link between production/purchasing and marketing. Controlling logistics performance is a major concern for management. This is mainly because of the constantly changing environment and unforeseen events which may affect forecast performance levels. (Anonymous 1997) Three major reasons for measuring logistics performance: Reduce their operating costs Drive their revenue growth Enhance their shareholder value Example: By using the latest logistics performance indicators Dell has successfully become the dominant market player in the personal computer industry. It derives its growth because of mass customization, efficient supply chain management and reduced delivery time. In the era of global supply chains and mass customization, Dell has maintained close linkage of logistics. Dells performance measurement, manufacturing, logistics and shipping and strategies make it possible to customize computers for individual consumers at a low cost. It has successfully implemented low cost strategy through its efficient manufacturing operations, better supply chain management, reduced cycle time and direct sales model. orders are directly taken from its customers; either on phone or online. Thus, this reduces the cost of intermediaries that would otherwise add up to the total cost of PC for the customer. Dell also saves time on processing orders that other companies normally incur in their sales and distribution system by having latest performance measurement tools. Moreover, dell is able to get a clearer indication of market trends by directly dealing with customers. A two-to-three point cost advantage is also obtained by delaying assembly until a customers order is received (King, 2005). Three or four days finished inventory is kept on hand versus 30 to 45 days worth at some competitors. Parts inventory is replenished as often as every 90 minutes. an additional four or five points cost edge is brought by supply chain efficiencies derived from lean inventory management.(William Hoffman, 2005) Conclusion In todays severe competitive market place, product or service differentiation separates the winners from the losers. Mostly, the service differentiation is achieved by managing the logistics process efficiently and effectively. To achieve excellence in logistics, successful firms have to ensure that the firms business strategy is aligned with the key logistics processes and they are measured against predetermined performance objective The approach that a firm takes in establishing logistics measurements system does not matters a lot as the real value come when the information is acted upon to align the effectiveness and efficiency of the logistics process performance to value the customers. The role 3PL can have in your success is dependent on when you start measuring your logistics performance (james S. Keebler and David A. Durtsche 2007).

Christian Dior and the House of Dior: Luxury and Brilliant Style Combin

â€Å"When I opened my couture house I decided to dress only the most fashionable women from the first ranks of society.† –Christian Dior Christian Dior impacted fashion by establishing the house of Dior, and creating the New Look in 1947. When Dior created his designs, he looked back on his French country heritage and childhood for inspiration. The House of Dior still incorporates Christian Dior’s past into modern day designs and honors his traditions. (De Racogne) The New Look shocked people out of World War II and austerity and into a new era of elegant fashion. Dior’s New Look made him, the House of Dior, and Paris, the recognized fashion icons, which have also been influential in modern times. The House of Dior is one of the most recognized luxury brands in fashion. Christian Dior, the original genius behind the brand, massively changed the fashion world by introducing his New Look in 1947. His design changed a world of dreariness and sacrifice of World War II into one with a bright future, especially in fashion. Many people loved the gentle curves of the silhouette, emphasizing the women’s hi ps and small waist. The New Look trickled down to the mass markets at a lower cost. Everyone had access to the basic design of the New Look. Even in today’s House of Dior, luxury and heritage is a priority. Monsieur Dior always tied his designs back to his childhood, which designers still do today. Every piece of an outfit has a meaning to it from Christian Dior’s life. Luxury is also supremacy in the House of Dior, much like it was for Mr. Dior. Overall, without Christian Dior, the world may still be in an unfashionable rut. His New Look shocked everyone out of the war and into a prosperous future. His house carries his legacy today. Chr... ...ten work in the garden. Also, when he was older, and needed inspiration, he would visit his summer home to â€Å"be one with nature†. â€Å"Happiness pink† is a term Dior created to describe a light, soft pink. In stands for the color of his childhood home in Granville, which is now a museum. Black, red, and gray are also very common colors, which Dior thinks flatter almost everyone. â€Å"Red is the magical color that has created the strongest link between Dior and Galliano.† Finally, three other common fabrics are houndstooth, Prince of Wales plaid, and lace. (Offices of the House of Dior) Designers must study these stories, in order to create a true Dior-esque collection. Famous lines from the house of Dior are the Zig-zag, in 1948, the Vertical, in 1950, the Tulip, in 1953, the H-line, in 1954, the A-line, in 1955, the Y-line, in 1955, and the Spindle line in 1957. (Krebs)

Life Cycle Costing Finding

In management accounting, there are various costing methods applicable to use in practice. Some of practitioners are familiar with Job order costing, process costing and activity based costing. The key idea is to apply the right costing method in the right situation. Life cycle costing (LCC) offers another choice to the user. It is usually found in manufacturing, construction, software companies and product development. As we know, consumer and manager need to make decision on the cost of acquisition and cost of ongoing use of many different assets like equipment, motor vehicle, plant and other.As it seems, the key factor to influence the decision of acquisition on assets is the initial capital cost. In addition, the unrealized cost such as ongoing operation and maintenance cost should be considered before the decision making is made. Life cycle Costing is a process to determine the sum of all the costs related with an asset throughout its life which include acquisition, installation , operations, maintenance, renovation and disposal costs.For example, if the managers want to buy the motor vehicle for the purpose of company. They are needed to consider the whole life cycle costing such as their maintenance, their peration, their initial acquisition, and other factor which can give more information to decision maker to make the better decision. This report sets out to address what LCC, why LCC, when LCC, how LCC use on the manufacturing industry. The aim is to provide a clear understanding toward life cycle costing in theory and practise.FINDINGS 1 Life Cycle Costing Life cycle costing is estimates and accumulated costs over a product's entire life cycle in order to determine whether the profits earned during the manufacturing phase will cover the cost incurred during during the pre- (upstream) and post- (downstream) stage. By understand on how to identifying the cost incurred during the different stage of product life cycle, it might help the manager to manage t he total costs incurred throughout its life cycle.In addition, life cycle costing is also helps managements deeply understanding the cost consequences of developing and making a product and to identify area in which may cost reduction effective. The process of Live Cycle Costing involves: l. Assessing costs arising from an asset over its life cycle. Asset life cycle consist of various phase which are planning, acquisition, managing, distribution, and disposition. Though the asset life cycle, all the cost arising from each phase must be estimated at the earlier stage to facilitate in the cost reduction.The acquirer should consider all relevant cost because it is not only about the initial investment and acquisition cost, but all cost occurred over the anticipated life cycle of the assets. II. Evaluating alternative that have an effect on the cost of ownership. The comparisons of asset alternative whether it is at the concept or detailed design level should be evaluate in order to ach ieve better outcomes from the assets. Each alternative may have different pros and cons. Selecting unfriendly alternative may affect all the cost incurred during the period of ownership.Therefore, a thorough evaluation shall be made to avoid unwanted circumstances. For example, the mobile phone industry such as Nokia, Samsung, HTC and other is a fast moving product. Life cycles are short, mobile phone manufacturers spent lots of money on R;D and they have to recover these costs in a short period of time. This explains why newly released mobile phones are sold at such high prices. 1. 2) Reason for use Life Cycle Costing l. Comparison of asset alternatives to achieve better outcome from asset. Each asset lternatives should be evaluated so that it will assess the risk and benefit on every alternatives.A strategize development and implementation of plans and programs for the assets should be done to ensure that the assets operational objectives are achieved at optimum cost. II. Essentia l in determination of cost in the asset management process. It is important to identifying the cost in the asset management process whether the asset should be acquired, upgraded, maintained, or disposed of. It will serve a framework on how the asset will be acquired; planning for the upgrade and maintenance and disposal process will be managed. Ill. As managers' tools in asset.An effective asset manager' tools will help in delivering company objective effectively and efficiently. In addition, the manager's tools will be helps by systematic tools like economic appraisal, financial appraisal, value management, risk management and demand management in weighing up the costs and benefits, risks, objective, revenues and expenditures. ‘V. Enables the decision maker to balance the performance, reliability, maintain abilities and other goals against life cycle costs. In order to achieve the outcomes that reflect performance, reliability and ability, the proper planning, allocation of ogether. . 3) It can be used in three stages Life cycle costing should be applied when there are three stages: l. The conceptual stage: This is the stage when the initial proposal for investments is being considered. It is to estimate the future cost and provision to be made over the life of the assets. For example, the different type and designs of machine to increase the sales production for the manufacturing industry. II. The acquisition stage. This is the stage where the supplier for the assets is being assessed. It is to assist in the selection of the most cost-effective option. Ill. The service stage.The stage of decision making on whether to maintain, improve or dispose of the assets. It is to improve the cost effectiveness of the production as well as to improve the specification of future assets. For example, when automotive manufacturing products their car product, they are improving their quality of car. So that to ensure the customer still keeps loyalty to buy their car for future. 1. 4) Estimate Life Cycle Costing The formula to calculate the life cycle costing: Life Cycle Costing = Capital Cost + Life Time Operating Cost + Life Time Maintenance Costs + Disposal Cost – Residual Value Product Life Cycle PhasesFigure 1 illustrates the relationship between costs committed and costs incurred in the life cycle costing. It involves three stages of a product's life cycle, the planning and design stage, the manufacturing stage and the service and distribution stage. Committed or locked-in costs are costs have not been incurred currently but that will be incurred in the future after the decision basis has been made. Costs are incurred when a resource is sacrificed or used. A system of costing is the record cost only had been done when they have been incurred.Furthermore, the costs that have been committed are difficult to be alter. The pattern of cost commitment and incurrence will vary based on the industry and specific product introduced. During t he planning and design stage, the cost management can be most effectively exercised compared to the manufacturing stage when the product design and processes have already identified and costs have been committed. At the post sales service and distribution phase, its focus more on cost containment than cost management. 1. 4. 2) Life Cycle Costing Model The information should be obtained before selecting a model.This is to ensure that the analysis can be made. Evaluation should be made in considering the applicability f all cost factors, empirical relationship, constants, elements and variables. Life cycle costing model should: l. Represent the characteristic of the asset being analyzed. It includes the intended use environment, maintenance concept, operating and maintenance support scenarios and any constraints and limitations. II. Comprehensive to include and highlight the relevant factors to the Life Cycle Costing asset. Ill.Easy to understand in order to permit timely decision mak ing, future updates and ‘V. Evaluate the specific Life Cycle Costing elements independently of other costing elements. 1. 4. ) Life Cycle Costing Breakdown into Asset Cost Some element need to be identified in Life Cycle Costing. This is because it requires the breakdown of the asset into its part of cost elements over time. The elements that should be considered are: l. Significant amount of cost that generate components of activity. II. Time in the life cycle when conducting the activity. Ill.Resources cost categories that relevant such as material, labor, overhead, transportation and others. 1. 4. 4) Benefits of Life Cycle Costing The benefits the manager can gain from Life cycle costing are: I. Planning and analysis of alternative solutions. It is to serve a framework to document and compare the alternatives to achieve significant cost benefits. Life cycle costing concept will give earlier actions to produce revenue or to lower costs. II. Selection of preferred alternative s. The decision maker can use the information for the selection process with the life cycle costing analysis.Better decision should follow from more realistic and accurate assessment of cost and revenue. Ill. Securing funding. The comparison between the alternatives that have different cash flow patterns over time is important. This is because there are corporate cash lows issues that need to be considered. Life cycle costing analyses provide a basis for projecting cash requirements. ‘V. Review. The life cycle costing can serve confirmation of the reliability of the life cycle costing model. Besides, the credibility of future life cycle costing plans can be achieved. . 4. 5) Life Cycle Costing Process Life cycle costing involves six stages which are: Stage 1: Plan Life Cycle Costing The documentation of the plan needs to be done at the beginning to serve a framework of life cycle costing. This plan must be review to ensure the plan has been interpret correctly and address clea rly. Stage 2: Select or Develop Life Cycle Costing Model All relevant categories of cost that will happen in phases of life cycle should be identified. Select a method for estimating the associated cost and develop the estimates.Stage 3: Apply Life Cycle Costing Model Life cycle costing model need to be validated and obtain the model results from each relevant combinations and support scenarios defined in the analysis plan. Stage 4 : Document and Review Life Cycle Costing Results The documentation of the results should be done to ensure the users understand clearly the results and affects of the analysis along with the constraints and Stage 5 : Prepare Life Cycle Costing Analysis Life cost analysis used to control and manage the ongoing costs of assets or part thereof.It involves review and development of the life cycle costing model asa cost control mechanism. Stage 6 : Implement and Monitor Life Cycle Costing Analysis Life cycle costing should have a continuous monitoring of the a ctual performance of an asset during its operations and maintenance and to provide feedback for future reference. 1. 4. 6) Application to industry For pharmaceutical products, the product life cycle is becoming shorter and shorter s new products keep being developed for the market demand purposes.It is not surprising that new drugs are being sold at very high prices. For example, drugs which are used to fght cancer in targeted therapy can cost a patient on average RM 20,000 to RM 200,000 per month. Again, the life cycle is short (or uncertain), and pharmaceutical companies need to pay back the initial costs in R&D in a short period making high prices necessary. You can imagine how much the companies need to pay for a team of top tier scientists who have been working in the laboratory day and night for many years while developing the drug.Finally, as a short revision on life cycle costing, suppose a new cancer curing drug XXX is expected to have sales of 100,000,000 units in the comi ng 10 years. The selling price is targeted at RM 1,000 per unit. R&D is RM 10,000,000,000, design cost is RM manufacturing cost RM marketing RM distribution costs another RM 100,000,000 and finally customer service RM 50,000,000. Find the life cycle profit for XXX as follow: RM Millions Sales Design Manufacturing Distribution Marketing Customer service Life cycle profit 1 oo,ooo (10,000) (500) (1000) (100) (50) 88,250 The life cycle profit is RM 88,250 million (or RM 88,250,000,000).It is for 10 years and thus on average every year the profit is RM 8,825 million which is quite normal for leading pharmaceutical companies. It can be seen that the total life cycle cost is RM 11,750 million and RM 10,000 million (or 85. 1%) spent on R&D. Life Cycle Costing can be conclude as key asset management tool which takes into account the whole of life implication on the asset starting from the cost planning, acquiring, operation maintaining and disposing. It assist in analyse not only the cost o f acquiring an asset but also the costs over an asset's life like long-term operational nd maintenance costs.In addition, it will be the guidance on how long term strategic planning process, analysis, evaluation and decision making process towards the asset managements. The best expected outcome can be managed if all the relevant cost and benefits over life span of an asset is taking into account. Lastly to overall cost involve in owning, operating and maintaining an asset from the initial planning up till disposal. Thus, selecting the best alternative in order to minimize the possible cost incurred and maximizes the potential savings that can be made.

A Incident That Changed My Life - 725 Words

Fiction Mckenna Crase A Incident That Changed My Life prologue On December 26th I was going on a road trip to Tennessee with my parents and my sister, Alison. We were in Ohio when it happened†¦. It was a windy, snowy winter when we were in Ohio. On December 26th there was black ice on the road. My dad was going a bit too fast. We slid on it and went off the road. I woke up three days later. When I woke up I found out the rest of my family was dead. The doctor in my hospital was named Zach. I just knew he was going to be my knight in shining armor. Oh yeah I forgot to tell you, my name is Alisa. It took me ages to pay off my hospital bill. After I got better that doctor and me started hanging out. We had one date and then another and then another. One day we went to this AMAZING restaurant. It was as good as hot chocolate on a cold day. Four years later we got married. I know right romantic. After what felt forever, we got to say our vows. â€Å"When I first saw, him my first thought was, ‘Wow he’s was a hot tamale’. He is a very special guy and I am glad to be the very lucky girl to marry him. I love him so much. I will always love him, forever and ever.† said Alisa. â€Å"Okay, first of all, how gorgeous is she in this dress. I mean seriously this is as good looking as they can get. They also can’t get anymore caring and loving, special and the most amazingShow MoreRelatedLife Changing Events898 Words   |  4 PagesLIFE CHANGING EVENTS In this essay you had the option to choose a life event that has changed you. But I chose to give a list of events that has made me who I am instead of just one event that changed a little part about me. This essay will show what has happened in my life for me to be the way I am to this day. This is me. First of all there was my grade seven camp. Although I have an unclear recollection of the camp I still remember the important bits. 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