The Impacts of the Intelligence Reform and Terrorism Prevention Act of 2004 on the National Intelligence Community

9/11 Commission’s Major Recommendations for Reforming the Intelligence Community One recommendation of the 9/11 Commission to reform the Intelligence Community was the separation of its two arms, the Intelligence Committee and CIA Management. This was aimed at reducing conflicts within the Intelligence Community when gathering information. Similarly, the 9/11 commission was to ensure that the president and congress are able to make informed decisions on national security and foreign policies.1Advertising We will write a custom term paper sample on The Impacts of the Intelligence Reform and Terrorism Prevention Act of 2004 on the National Intelligence Community specifically for you for only $16.05 $11/page Learn More This was to be effected through the Weapons of Mass Destruction and IRTPA recommendations. Another recommendation is that the Director of National Intelligence was to provide more analytical resources to enhance the tactical and strate gic intelligence aimed at understanding and countering insurgency in Iraq. Currently, the Director of National Intelligence is required to engage in the daily activities of the Intelligence Community fully. It is recommended that the Intelligence Community needs to improve the processes of gathering further and analyzing intelligence reports in order to avoid recurrence of major intelligence blunders such as the report that Iraq had weapons of mass destruction in its possession.2 Intelligence management provisions entail an examination of the expected intelligence with both high and low effects, and extenuation plans to help in curtailing the harmful impacts of any unpredictable event; like the 9/11 incidence. Intelligence management plans have to be revised sporadically by the professionals and policymakers to evade having the study become old and not insightful of the real potential hazard and risks from the renowned terrorists. According to 9/11 commission, another critical consi deration of intelligence management plans is the inclusion of an intelligence strategy. Generally, there are four major approaches, with several disparities. These include; intelligence avoidance which involves strategies to avoid further terrorist activities, intelligence vindication to diminish the likely impact through intermediary steps, intelligence acceptance that consists in taking the chance of the harmful effect, and the transferring of intelligence information, which involves subcontracting the intelligence recommendations to a third entity that can manage the consequences.Advertising Looking for term paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More For instance, this could be accomplished financially by employing insurance contracts or prevarication dealings or operationally by terrorists. Intelligence management is considered an indefinable term, and it raises contemplations of safety surveys, inva sive checkups, subjective regulations, as well as consequences for desecrations. Even though the recommendations made by the 9/11 commission has been largely embraced by the country; the Intelligence Reform and Terrorism Prevention Act of 2004 has conventionally assumed a more inconsiderate approach toward this subject. Major Components of the Intelligence Reform and Terrorism Prevention Act (IRTPA) One component of the Intelligence Reform and Terrorism Prevention Act (IRTPA) is the procedure of appointing the Director of National Intelligence.3 The IRTPA stipulates the duties of the director of national intelligence and also describe the code of conduct for the director. For example, it is essential to note that the director is mandated to provide the president, departmental heads, the executive branch, and the superior military commanders and police chiefs with nationwide intelligence.4 The Director of National Intelligence should guarantee that the intelligence sources/methods ar e hardly known by strangers. IRTPA also provides the composition of the national intelligence director’s office and stipulates the duties of the individuals who work together with the director of national intelligence. The act provides the composition of the National Intelligence Council and its roles. IRTPA discusses the duties of the Director of Science and Technology, who works within the office of the director of national intelligence. The responsibilities of the Central Intelligence Agency and its composition are also stipulated by the IRTPA. The act also discusses the termination of CIA employees’ employments. The act also defines national security and elaborates how the department of defense is to coordinate with the Central Intelligence Agency on security issues. In section 1016, the act discusses information sharing and information sharing environment. The office of the program manager and the duties of the office’s holder are provided by the act.Advert ising We will write a custom term paper sample on The Impacts of the Intelligence Reform and Terrorism Prevention Act of 2004 on the National Intelligence Community specifically for you for only $16.05 $11/page Learn More The duties of the Director of National Counterterrorism Agency are also provided by the act. Section 1022 of the act discusses the establishment and responsibilities of the National Counter Proliferation Center. In article 1031, the roles and composition of the Joint Intelligence Community Council are highlighted. In section 1041, enhancement of education within the intelligence community is discussed. The powers of the Federal Government to conduct war on terrorism and its limits in this pursuit are discussed in section 1061. The act highlights various amendments on various acts in subtitle G. The modalities of transferring, termination of employment of personnel and transition of the community management staff are highlighted in subt itle H. The act also evaluates the need for improving the intelligence capabilities of the FBI in title II. The act discusses security clearance processes in title III. Security procedures in various modes of transportation such as aviation are discussed in title IV of the act. In subtitle C, the act discusses air cargo security measures aimed at enhancing aviation security. Maritime security measures are discussed in subtitle D of title IV in action. The act discusses border protection and modalities through which individuals can be allowed to enter the country in title V. Section 5201 of title V focuses on border surveillance while section 5202 looks into procedures to be used in deporting individuals who have participated in military training in organizations linked with terrorism. In subtitle E of the act, treatment of individuals from foreign nations who have been engaged in terrorist activities is discussed.5 Title VI establishes the protocols desired for reporting by the AG ( attorney general) to the Intelligence Committee within the House of Representatives, Senate and Judiciary of the 2 Houses. Amendments of the International Money Laundering Abatement and Financial Antiterrorism Technical Corrections Act are stated in the act. The act discusses the importance of preventing terrorists from accessing destructive weapons such as atomic weapons and viruses. The act provides procedures for implementing the 9/11 Commission Recommendations in title VII. The act also gives measures that can be used in screening potential terrorists at points of entry into the country.Advertising Looking for term paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More Comparison of the 9/11 Commission Recommendations with the IRTPA The 9/11 Commission recommendations formed the grounds for introduction of the office of the Director of National Intelligence and also IRTPA (Scanlin, 5). Through the 9/11 Commission recommendations, the IRTPA and the Homeland Security Act were amended in order to enhance the extent of Information Sharing Environment. Division of labor in intelligence is also recommended by the 9/11 Commission. This is aimed at enhancing the processes of gathering in various agencies.6 The 9/11 Commission also resulted in the formation of the National Counter-Terrorism Center and stipulated its roles in overcoming the tactical gaps in fighting terrorism. The recommendation also gives NCTC responsibility for conducting joint operational planning. It also recommends that the United States government needs to identify real or potential terrorist havens and target any terrorists in order to scare them. The commission also calls for the ne ed to cooperate with nations that are willing to help the United States in the fight against terrorism.7 The commission recommends total intolerance to governments such as Pakistan which tend to support extremism. The 9/11 Commission also recommends the consolidation of the gains made in Afghanistan by ensuring that the country continues to remain secure and stable. IRTPA, on the other hand, has resulted in modification of various aspects of intelligence and terrorism prevention agencies. For instance, it resulted in the reorganization of the Intelligence Community and created the post of the Director of National Intelligence and the National Counterterrorism Center. The ways through which 9/11 Commission professionals reached their target audience in unconventional ways were vast. They created viable interpersonal relationships and communication provisions amidst the institutions. The aspects of teamwork and individual manipulation also enhanced intelligence ratification and embrac ement of diverse security recommendations within the US. Currently, this is a considerable provision in realizing the benefits of IRTPA in the country. Usually, IRTPA is faced with the desire to manage intelligence provisions professionally and efficiently. In comparison, this implies that the 9/11 Commission Recommendations and the IRTP were strategies for the country to control costs, and also enhance security strategies through loyalty, involvement and personal development. However, since the establishment of the 9/11 Commission Recommendations and the IRTP were both legal intentions, limited contradiction will remain. Again, since effective intelligence institution relies upon proper communication of clear and reliable information, 9/11 Commission Recommendations and the IRTP must embrace proper strategies for greater operational diversities. How the IRTPA Has Impacted On the National Intelligence Community The IRTPA has had several impacts on the national intelligence community since its inception. One of the impacts of IRTPA is that it has resulted in structural changes within National Intelligence Community.8 For instance, the National Counterterrorism Center (NCTC) was formed as a result of IRTPA. One of the roles of NCTCis guiding counterterrorism analysis across the intelligence community (Office of the director of National Intelligence, 2). Through the IRTPA, members of the intelligence community have been able to coordinate their activities such as collection and analysis of information related to possible terrorist threats. This has been useful in supporting policymaking and military communities. The act has also made it possible for the supervision of the activities which would ensure that the Office of the Director of National Intelligence and the Intelligence Community are able to discharge their duties effectively. The act has also enabled the Intelligence Community to adopt scientific and technological advancements aimed at enhancing the spee d of acquisition and dissemination of information on possible terrorist threats. This has become possible and the costs of acquiring and responding to terrorist threats have also been reduced through the act.9 In the context of IRTPA, it is crucial to note that a set of policies and procedures should be established and implemented to govern the subject of national security by the United States Government against criminals such as terrorist. Fundamentally, National Intelligence Community is an institutional term referring to the deliberate acts by states. In this context, most of the American states rely on the National Intelligence information to unveil information and discover individuals who are considered as a potential threat to the security of the state during both times of peace and armed conflicts.10 Basically, National Intelligence Community is an essential provision for any country like the United States of America to employ in alienating terrorist acts. It is vital for the USA to continue exercising the technique considering its efficiency and appropriateness in nurturing and ensuring continuous peace. It is important to consider the safety of the nationals as well as the protection of the properties owned by the concerned states. This argument relates to the fact that the National Intelligence Community does not predispose the country into a state of war but ensures continuation of public and economic affairs within a highly secured environment. However, there is great importance to amend the policies governing IRTPA to address the widespread criticisms about morality and efficacy of the security technique, especially when establishing the security challenges. Relevant policies should be enacted to streamline the operations of IRTPA and create a coherent procedure on how operations should be conducted, when, and where. This is a critical provision as it will help in managing IRTPA and National Intelligence Community hence saving the country from unn ecessary expenditures, and enhance the aspects of security.11 It is important to reiterate that it is within the prerogative of IRTPA to ensure that the National Intelligence Community is operational and conforms to the security demands of the nation. IRTPA is accountable to the security of its citizens anywhere across the US. This position relates to the series of terrorist attacks targeted on the USA and friendly countries that have resulted to lose of innocent lives and destruction of properties. The USA has encountered numerous challenges in its attempts to man security within its borders and across the world, notwithstanding significant financial and personnel lose. It is for the reasons that targeted killing introduces and remains the best technique that USA can rely on to address its security obligations. In advancing the campaigns in favor of security agencies, the USA needs to amend its criteria of identifying the potential threats. The USA intelligence organs must prove wi thin legal and criminal basis that the target is a threat to the wellbeing of the country. This indicates how the IRTPA has impacted on the national intelligence community. To execute the targeted intelligence security, it is essential that the USA amend its policies to conform to the international law of war. Since the USA does not target innocent and patriotic citizens, it is not appropriate to kill the later during operation to alienate a threat. As a way of observing integrity of life, it is important for US intelligence to exercise their expertise as much as possible to capture the targets and prosecute them in legal institutions. However, there are certain targets who have sophisticated security and difficult to capture but at the same time posing a threat to the country. In such instances, it is important and appropriate for US security organs to use drones to track and kill the targets How Reforms Have Impacted On the Various Agencies The reforms which have been enacted with the aim of improving national security have had positive impacts on various security agencies. It has been noted that there are too many federal agencies which make sharing information difficult.12 However, the reforms have made it possible for these agencies to coordinate their activities more efficiently. For instance, reforms brought about by the IRTPA have helped in increasing the capacity of the Federal Bureau of Investigation in collecting intelligence information on national security matters. The reforms have also made the transportation sector more secure than before and border surveillance by security forces has been enhanced. In the aviation sector, biometric technology has been adopted and this has made the process of identifying individuals faster and more accurate. The reforms have made the process of identifying potential terrorist activities and terrorist faster and this has improved national security. Reforms also led to the introduction of the Patriot Act, which ha s empowered intelligence and law enforcement agencies in collecting and disseminating terrorist information. Reforms also led to the formation of the Counterintelligence Enhancement Act which resulted in creation of the office of the National Counterintelligence Executive who was to be in charge of counterintelligence and security in the United States. Basically, intelligence is an essential aspect of a country’s security. Countries that lack the competency to manage terrorism acts might face severe consequences in the context of socio-economic provisions. This indicates how the reforms have impacted on the various agencies in a diverse manner. Ideally, many factors within the national intelligence require different considerations. In some agencies, including a workplace environment with considerable ambiance for all employees is critical for the performance of the organization. Poor morale, low worker turnover and harassment are some of the negative elements. Other negative factors may include employee discrimination and absenteeism. These factors lead to great losses in productivity.13 Organizations distinguish the need to engage in the development of diversity. In attaining this, there are several initiatives involved. For four decades, most organizations continue to spend numerous resources in diversity reforms and how to avert the acts of terrorism. The basic aim is to enhance their level of performance. These reforms also increase the level of employee welfare and elevate the organization‘s efficiency.14 This equally indicates how the reforms have impacted on the various agencies in vast contexts. Conclusion IRTPA has had positive impacts on the national intelligence community by enhancing the gathering and dissemination of terrorism-related information in different security agencies. The act aims at avoiding any future failure to detect terrorist threats and misinformation among security agencies. It has also enhanced intelligence support t o policymakers. However, there remains the need to further enhance the national intelligence community by adopting more intelligence reforms. With the increase in accessibility to technological advancements, terrorists continue to devise ways of evading intelligence agencies. This means that there is still need to evaluate such plans and enact reforms that will give the security agencies more authority to deal with them. It is important to note that the 9/11 Commission recommendations formed the grounds for introduction of the office of the Director of National Intelligence and also IRTPA. Through the 9/11 Commission recommendations, the IRTPA and the Homeland Security Act were amended in order to enhance the extent of the Information Sharing Environment, as mentioned before. Division of labor in intelligence is also recommended by the 9/11 Commission. Basically, the IRTPA has had several impacts on the national intelligence community since its inception. The IRTPA stipulates the du ties of the director of national intelligence and also describe the code of conduct for the director. The director is required to ensure that the president, heads of various departments in the executive branch, the head of the Joint Chiefs of Staff and other senior military commanders, among others, are provided with national intelligence. Concurrently, IRTPA has resulted in structural changes within the National Intelligence Community. For instance, the National Counterterrorism Center (NCTC) was formed as a result of IRTPA. Bibliography Bazan, Elizabeth B. The Foreign Intelligence Surveillance Act: Overview and Modifications. New York: Nova Science Publishers, 2008. Bolton, M. Kent. U.S. National Security and Foreign Policymaking After 9/11: Present at the Re-Creation. Lanham: Rowman Littlefield, 2008. Cummins, Sally J. Digest of United States Practice in International Law Cumulative Index. Oxford: Oxford Univ. Press, 2007. Fingar, Thomas. Reducing Uncertainty Intelligence Analys is and National Security. Stanford, CA: Stanford Security Studies, 2011. Iseby, John. 9/11 Commission Recommendations. New York: Nova Science Publishers, 2008. Posner, Richard A. Preventing Surprise Attacks: Intelligence Reform in the Wake of 9/11. Stanford, CA: Hoover Institution, Stanford Univ, 2005. Footnotes 1 Richard Posner, Preventing Surprise Attacks: Intelligence Reform in the Wake of 9/11 (Stanford, CA: Hoover Institution, Stanford Univ, 2005), 62. 2 JohnIseby. 9/11 Commission Recommendations (New York: Nova Science Publishers, 2008), 34. 3 Richard Posner, Preventing Surprise Attacks: Intelligence Reform in the Wake of 9/11 (Stanford, CA: Hoover Institution, Stanford Univ, 2005), 45. 4Thomas Fingar, Reducing Uncertainty Intelligence Analysis and National Security (Stanford: Stanford Security Studies, 2011), 34. 5 Sally Cummins, Digest of United States Practice in International Law Cumulative Index (Oxford: Oxford Univ Pr, 2007), 67. 6 Kent Bolton, U.S. National Security and Foreign Policymaking After 9/11: Present at the Re-Creation (Lanham: Rowman Littlefield, 2008), 11. 7 Elizabeth Bazan, The Foreign Intelligence Surveillance Act: Overview and Modifications (New York: Nova Science Publishers, 2008), 12. 8 Elizabeth Bazan, The Foreign Intelligence Surveillance Act: Overview and Modifications ( New York: Nova Science Publishers, 2008), 2. 9 Kent Bolton, U.S. National Security and Foreign Policymaking After 9/11: Present at the Re-Creation (Lanham: Rowman Littlefield, 2008), 131 10 Thomas Finga, Reducing Uncertainty Intelligence Analysis and National Security (Stanford: Stanford Security Studies, 2011), 134. 11Sally Cummins, Digest of United States Practice in International Law Cumulative Index (Oxford: Oxford Univ Pr, 2007), 167. 12 Elizabeth Bazan. The Foreign Intelligence Surveillance Act: Overview and Modifications (New York: Nova Science Publishers, 2008), 22. 13Kent Bolton, U.S. National Security and Foreign Policymaking After 9/11: Present at the Re-Creation (Lanham: Rowman Littlefield, 2008), 11. 14 Thomas Fingar, Reducing Uncertainty Intelligence Analysis and National Security (Stanford: Stanford Security Studies, 2011), 76. This term paper on The Impacts of the Intelligence Reform and Terrorism Prevention Act of 2004 on the National Intelligence Community was written and submitted by user Phasma to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

International Marketing Management free essay sample

According to Alexandrides Bowers 1988 have identified two strategic policies categories among counter-trading firms: Company advantage policy; where the objective is to achieve short-term sales. Mutual advantage policy; where the primary focus is on the needs of customers and, in particular, and the developmental goals of the host country.? Within the categories identified, four variants describe the approach of firms to counter-trade: Defensive Companies with a defensive counter-trade strategy do not counter-trade at all instead they make many counter-trade type arrangements with buyer countries. These companies will avoid any contractual counter-trade requirements, but they make it clear to the country that they will respond in some way for the sale. Passive Companies with passive counter-trade strategies regard counter-trade as a necessary evil. They participate in counter-trade at ad hoc basis, on minimal level. Some companies operate this way because they have product influence, while others follow the passive strategy because of disinterest in counter-trade. We will write a custom essay sample on International Marketing Management or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Reactive Companies with proactive strategies have made a commitment to counter-trade. They use counter-trade aggressively as a marketing tool, and are interested in making trading an active and profitable part of their business. They regard offset and counter-purchase as an opportunity to make money through trading. Proactive companies participate in all kinds of counter-trade, including global sourcing, releasing of blocked funds, trade development, and trade financing. They often have in-house world trading companies, and will sometimes liquidate counter-trade obligations for other companies. As suggested by the specialist, companies should have a proactive well defined strategy instead of a reactive one. Examples of companies with proactive counter-trade strategies include Caterpillar, Monsanto, General Foods, Goodyear, Rockwell, General Electric, FMC, 3M, General Motors, Ford, Coca-Cola, United Technologies, and Pepsi-Cola. APPROACHES TO PRICING Pricing is a very complex topic to be discussed, few theorist try to attempt a common sense when coming into price however there is not a particular way that we can look at in order to decide on price. Factors such as accounting approach, marketing approach as well as economist approaches are a combination of different points of view deciding on pricing. Price on the other hand can also be considered as a communication tool, where organisations decide on how much to charge for a particular product they then build an image of the brand and the company itself, and this will also decide on the target market as well as the customers they acquire. e. g. : luxury brands. Firms that have a price quality relationship, when small firms must not concentrate on price. Although pricing is an important factor and also influences the behaviour of customers and buyer behaviour, it appears to be an irrelevant tool for some organisations; for Shipley 1981 as a competitive marketing strategy price is an extremely important factor for companies to succeed. Is important to stress that cultural differences have an impact on the way people do business and negotiate; Different cultures may have different expectations as to what should occur during the middle phase of negotiations, and how much time this phase should take. Low context cultures such as the U. S. expect that the middle phase will be a period of bargaining, a process of trade-offs and concessions in which the parties gradually converge on a shared position. Many high context cultures see such a process of haggling as appropriate to price negotiations, but inappropriate to matters of principle. High status individuals do not lower themselves to haggle over small points. Poly-chronic cultures are usually willing to draw out the middle phase. Mono-chronic cultures are usually in more of a hurry to reach an agreement. In order to have a proper training development at International level is evident that staff should be aware of overseas transactions as well as the inside of the organisation, or in other words the International mentality where concepts of exporting, importing and establishing cultural awareness as an overall strategy for the company. As part of the training we can first consider that staff must have the three main key elements within itself: Supervision, discipline and self-determination. Using expatriation and repatriation is also important and relevant for employees to be aware.

Analysis of The Handsomest Drowned Man in the World

Analysis of The Handsomest Drowned Man in the World Colombian writer Gabriel Garcà ­a Mrquez (1927-2014) is one of the most important literary figures of the 20th century. Winner of the 1982 Nobel Prize in Literature, he is best known for his novels, particularly One Hundred Years of Solitude (1967). With its juxtaposition of ordinary details and extraordinary events, his short story The Handsomest Drowned Man in the World is an example of the style for which Garcà ­a Mrquez is famous: magic realism. The story was originally written in 1968 and was translated into English in 1972. Plot In the story, the body of a drowned man washes up in a small, remote town by the ocean. As the people of the town attempt to discover his identity and prepare his body for burial, they discover that he is taller, stronger and more handsome than any man they have ever seen. By the end of the story, his presence has influenced them to make their own village and their own lives better than they had previously imagined possible. The Eye of the Beholder From the beginning, the drowned man seems to take on the shape of whatever his viewers want to see. As his body approaches the shore, the children who see him imagine he is an enemy ship. When they realize he has no masts and therefore cant be a ship, they imagine he might be a whale. Even after they realize he is a drowned man, they treat him as a plaything because that’s what they wanted him to be. Though the man does seem to have some distinctive physical characteristics on which everyone agrees namely his size and beauty the villagers also speculate extensively about his personality and history. They reach agreement about details like his name that they couldnt possibly know. Their certainty seems to be both a part of the magic of magic realism and a product of their collective need to feel that they know him and that he belongs to them. From Awe to Compassion At first, the women who tend to the body are in awe of the man they imagine he once was. They tell themselves that if that magnificent man had lived in the village†¦ his wife would have been the happiest woman and that he would have had so much authority that he could have drawn fish out of the sea simply by calling their names. The real men of the village fishermen, all pale in comparison to this unrealistic vision of the stranger. It seems that the women arent entirely happy with their lives, but they do not realistically hope for any improvement they just fantasize about the unattainable happiness that could have been delivered to them only by this now-dead, mythical stranger. But an important transformation takes place when the women consider how the drowned mans heavy body will have to be dragged across the ground because it is so large. Instead of seeing the benefits of his enormous strength, they begin to consider that his large body might have been a terrible liability in life, both physically and socially. They begin to see him as vulnerable and want to protect him, and their awe is replaced by empathy. He begins to seem so defenseless, so much like their men that the first furrows of tears opened in their hearts, and their tenderness for him also equates to tenderness for their own husbands who have begun to seem lacking in comparison to the stranger. Their compassion for him and their desire to protect him put them in a more active role, making them feel capable of changing their own lives rather than believing they need a superhero to save them. Flowers In the story, flowers come to symbolize the lives of the villagers and their own sense of efficacy in improving their lives. We are told at the beginning of the story that the houses in the village had stone courtyards with no flowers and which were spread about on the end of a desertlike cape. This creates a barren and desolate image. When the women are in awe of the drowned man, they passively imagine that he could bring improvement to their lives. They speculate that he would have put so much work into his land that springs would have burst forth from among the rocks so that he would have been able to plant flowers on the cliffs. But there is no suggestion that they themselves or their husbands could put forth this kind of effort and change their village. But thats before their compassion allows them to see their own ability to act. It takes a group effort to clean the body, to sew large enough clothes for it, to carry the body, and to stage an elaborate funeral. They even have to enlist the help of neighboring towns to get flowers. Further, because they do not want him to be orphaned, they choose family members for him, and through him all the inhabitants of the village became kinsmen. So not only have they worked as a group, they have also become more emotionally committed to each other. Through Esteban, the townspeople are united. They are cooperative. And they are inspired. They plan to paint their houses gay colors and dig springs so they can plant flowers. But by the end of the story, the houses have yet to be painted and the flowers have yet to be planted. But whats important is that the villagers have stopped accepting â€Å"the dryness of their courtyards, the narrowness of their dreams.† They are determined to work hard and make improvements, they are convinced that they are capable of doing so, and they are united in their commitment to realize this new vision.

Santee Sioux essays

Santee Sioux essays The late 1800s were a time of critical change for both white settlers and Native Americans. By the mid 1800s, the United States government was starting to put in place a series of treaties to try and keep the whites and Native Americans in separate territories. These treaties served to ensure the Indians a certain amount of land and therefore putting that land off limits to all settlers. By 1851 many treaties had been accepted and most were violated and eventually ignored. In September of 1851, the United States government enacted the Treaty of 1851 at Fort Laramie. The Treaty of Fort Laramie in 1851 was intended to ease tension between white settlers and Native Americans; however, when the settlers crossed lines guaranteed to the Santee Sioux and the government did not provide goods promised in the treaty, violence soon followed. Prior to the Treaty of 1851, the Santee Sioux was a self sufficient tribe. As white settlers started to take up the tribes land, the Santee began to stray from their typical woodland lifestyle. They began hunting with modern weapons and had many items of European cloth. Due to the rapid growth of the settlers moving into the Santees, and other Sioux tribes land, the United States Government sought out a way to please both sides and prevent or limit violence between the two groups. The Treaty of 1851 at Fort Laramie proposed many suggestions which were eventually agreed upon by both sides. The three major provisions of the treaty were an agreement on no violence between the two sides in the future, guaranteed land for each tribe which was not to be settled by the whites, and a government ration of money to each of the tribes for 10 years. Both sides signed the treaty in which the first article states that both sides agree to peace for all time to come. Due to the hostility between the sides, the chances of this being successful even for a short time was highly u...

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Human resource management - Essay Example In this paper, McDonald HR practices will be described in light of the unique diversity and cultural variation at the workplace. The paper will discuss performance management and culture management at McDonald based various human resource theories. This aspect of human resource management focuses on the management of various aspect of a business, which includes the employee, the product or service offered to the customers (Aguinis, 2007). At McDonald, performance management is a key function of the corporate managers and is aimed at improving the abilities of the employees to increase output and achieve the goals of the organization. The management keenly identifies measure and develops the performance of various employees based on the strategic decisions of the organization. McDonald developed a performance development system to help align individual performance goals with the objectives of the organization (Aguinis, 2007). Rewards to every employee at the company are influenced by the PDS performance and this determines the reward advanced to the employees. The management of performance at McDonald begins with the development of individual performance plan. Human resource managers engage all employees to develop individual performance plans and use the same plan to enhance their performance based on the goals of the organization. With this approach, the feedback on the performance of an employee is acquired from members of his team, the subordinate stuff, colleagues of similar ranks and even supervisors. This approach enables an organization plan for proper human resource development for its employees based on the positive and negative feedback received. As part of its performance management program, McDonald has introduced a 360-degree kind of feedback (Reissig, 2011). This feedback approach seeks to identify the performance of various employees through the feedback from the store customers. Through this approach, McDonald restaurants

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The purpose and the nature of creative writing Essay

The purpose and the nature of creative writing - Essay Example It also requires critical and analytic style of writing, and the student's ability to express his or her independent opinion. When dealing with students between 14 and 19 years of age, the issues required to be kept in mind are the maturity level of the students, their stage of life when emotions tend to be volatile (REFERENCE You could talk about storm and stress - G Stanley Hall from the books - Adolescence (1904) and Aspects of Child Life and Education (1921).) , the need for the teacher to enjoy the respect and confidence of the students, and last, but not the least, for the teacher to be highly disciplined and expect discipline from the students. Adolescence is a difficult period to expect a rule-of-the-thumb discipline. This is a nascent and natural period of a young person's life when he or she is on the threshold of manhood or womanhood. The physical and psychological metamorphosis differs in each young adult, and it is not possible to expect a uniform pattern of grown process. One young person may not show any sign of change and move to attain the full state of manhood or womanhood in quietness and confidence. ... Essay Writing Essay writing is an exposition on a topic. It is a special discipline to introduce the student to serious writing. What is needed is an outline, information related to the topic, sound vocabulary and grammar to communicate the information, and the ability to round off the essay with a conclusion. To begin, allow the students to write an essay on "How to write an essay," after having given them all the information necessary on the topic. Do not expect miracles. None of the student is going to complete the essay to the teacher's satisfaction. If he or she has, in all probability, the essay has been copied! Getting students to put together the essay with the help of sentences and paragraphs invariably leads to information gathering, practice, discipline, and time consciousness. It also involves bouts of frustration and desperate measures in the form of cancellations and tearing of pages. These are normal. Learning models The best way to begin is to teach the fundamentals followed by some more time of questions and answers to make sure the students have got a good grasp of how to write an essay. Students with good potential normally perform well after the first few practice sessions. However, the skill levels of the average students tend to vary, sometimes widely. (John Shaw, 16.1.2008) DATE). A student may be brilliant in science and mathematics. However, literature and language may be his Achilles heel. This kind of problem is addressed by analyzing and dealing with the student's level of "emotional intelligence." Make a little probe into their personality and check for "cobwebs" or negative feelings. (Teaching Expertise16.1.20080 ). This paragraph is very good (THANK YOU!) Learning models for 14-19 year olds The best way to get good

Cardinal Health Case Study Example | Topics and Well Written Essays - 500 words

Cardinal Health - Case Study Example The company also has markets outside the U.S such as in China. The latest analysis of the company reveal that the company has over 30,000 employees, a sales revenue of just over $91 billion, a market value of $ 29 billion and income assets totaling 26, 033. Additionally, the sales growth is recorded at – 9.9 % while the employees growth rate is 1.2%. These figures have led to the analysis that the firm has a medium credit rating. In its last fiscal year, in June 2014, the company was ranked number 22 in the list of FORTUNE 500 companies, number 22 in the FORTUNE 1000 and number 465 in the FT Global 5000 category. Therefore, the company is a trend setter in the healthcare sector and is the world’s top most provider of cost effective medical services to ambulatory service providers, hospitals and pharmaceuticals. For the last two fiscal years, the company has recorded constant growth in earnings per share and dividends given to the shareholders. For example, in 2013, the EPS was 0.97 while in 2014, it was 3.38. For dividends paid, the amount per share rose from $1.09 in 2013 to $1.25 in 2014. However, there was a marked overall decline in the total revenue from around $ 101 billion in 2013, to approximately $91 billion in 2014. This suggests that the shareholders’ wealth has improved in the past two years even though they have recorded significantly lower revenue levels. Therefore, a hold recommendation is appropriate as the shares might yield more value in the following financial quarters. This position is backed further by the latest stock price value of the company. The share moved by 0.6 points and is currently selling at $ 89.03 which is a 0.68% increase. The company’s operating margin percentage has risen from 0.99 in 2013 to 2.27 in 2014, an indication that the NOWC has increased. This signals to the company’s improved working capital. At 2.27, the company is not at risk of

Illegal P2P File Sharing on Institutions of Higher Learning Research Paper

Illegal P2P File Sharing on Institutions of Higher Learning - Research Paper Example Facilitating parties such as P2P providers have been held secondarily liable for the infringing activities too. Institutions of higher learning such as colleges and universities have been targeted by the efforts of the Recording Industry Association of America (RIAA) to eradicate illegal file sharing rampant among students (Tanaka 22). Even though Digital Millennium Copyright Act (DMCA) limits the level of liability of Internet service providers (ISPs) who may provide internet connection to infringing user of P2P file sharing, RIAA argues that there is a special relationship between college networks (ISPs) and their students different from that commercial ISPs have with their customers. This is aimed at increasing the liability which colleges carry from infringing activities of students (Varian 48). There is a possibility of high financial and academic cost of restriction of P2P file sharing in campuses. The following paper explorers the solutions to illegal P2P file sharing activiti es in colleges. 2. Response to Illegal P2P File Sharing by the Music Industry Mora than 50% of college students download music illegally. In the year 2010, 1.6 billion illegal music downloads were associated with students of higher learning. Such statistics are the reason why RIAA decided to concentrate on deterring illegal P2P file sharing in college. ... of the music industry, has also introduced an education bill which ensures that colleges follow certain guidelines aimed at eradicating illegal music downloads. If these institutions fail to comply with such procedures, they risk losing all or part of federal fund assistance. According to Gopal, Sudip and Lawrence (81), â€Å"the procedures in the education bill include; (1) make college policies regarding illegal downloading and distribution of other copyrighted material publicly available for all students and employees, and (2) develop a plan to offer alternatives to illegal downloading as well as offer â€Å"technology-based deterrents† to prevent illegal activity.† 3. Relationship between College and Students The relationship between colleges and their students can be said to be special. This is because colleges have a high tendency and ability to control actions of their students. This is possible through provision of resources such as security, food and sometimes housing (Gallaway & Douglas 37). Even though majority of student are adults in their own capacity, they remain under rules and regulations designed by colleges to control the conduct of students. With this fact, college-student relations are special and can therefore warrant a duty on the college to monitor their internet networks and make efforts toward reduction or minimization of infringing activities such as illegal music downloading (Castells 77). From the argument that colleges have a great impact on the structure of a student’s life by providing them with food, housing, security and controlling their activities through rules and regulations, colleges can be said to have a special relationship with their students. This relationship is justified by comparing it to that of a parent and a child.

A world Full of challenges Essay Example | Topics and Well Written Essays - 500 words

A world Full of challenges - Essay Example The individualism can be traced back to the 18th century. The ideologies of individual freedom, a chance to compete for ones material well-being and the government not interfering with individuals’ initiative. The assumption of those ideologies is that if individuals pursued their own goals it would be interfered with by the public spirit, which would hinder the common goal of shaping the social institutions. The ideal of an autonomous individual was embedded in moral ecology like family and the church (Robert, 2011). The economic initiative which is in the public sphere was hoped to grow together with public spirit. Public spirit is crucial to the institution of democracy, individualism is primarily expressed through market mentality, it has affected every part of individuals’ lives, it undermines institutions like family and community, in general, that have in the past worked for collective purpose. Lack of common concern or purpose for a common good is ill for people claiming to be democratic. To restore the institutions in a way that transform and revitalize the democracy, in a culture of individualism is not easy. The people have to shed their individualistic blinders and pay attention to things that they are dependent on and their collective responsibility for the institutions to shape their common life. Create space for collective responsibilities starting with the family, where the parent should share their responsibilities equitably, places of work where people should embrace teamwork. Religious and educational institutions bear peoples moral and hence plays a vital role in intelligent and active participation in public work (Robert, 2011). Underlying this proposal, people should participate in public projects hence broadening their perspectives and concerns. From the focus of self to viewing individuals as members of the larger community, concerned with fellow citizens,

Co-ordination and Control of the Excretory System

Co-ordination and Control of the Excretory System Homeostasis,  Co-ordination and Control  and the Excretory system Homeostasis is when a living being keeps control of the internal bodily conditions to keep the inside the â€Å"same†. It maintains things such as the bodies temperature at around 37 degrees, keeps the blood amount at around 5 liters and maintains water amount inside the body. All these can change due to different conditions, such as, the temperature outside or exercising causing the body to â€Å"sweat† which looses water. Inside the human body there are lots of, â€Å"Sensors† which monitor everything. They send signals to the brain when something is â€Å"different†, sensors in the brain will then monitor the changes and signal to effectors to make changes if necessary. The human body temperature sits at 37 degrees, whatever the temperature externally the temperature within the body will always try to remain the same. This is controlled by what is known as the, â€Å"Negative feedback system†. There are receptors all over the bodies skin which detect and analyse all changes in temperature. All information passes from these receptors to the hypothalamus, which is the part of the brain that processes temperature regulation. When the body gets too hot, blood vessels will dilate. This means the blood vessels will become larger allowing the blood flow to increase nearer to the surface of the skin allowing body heat to escape. As well as this, when hot, the body will also sweat. When we sweat water is removed from the body and evaporates onto the skin, this effect will cool the body down slightly. If the temperature gets to high it could cause the body to oversweat. If the person isnt able to get liquids in them they will become dehydrated. This is known as a heat stroke. When the body gets to cold, blood vessels will become smaller and will reduce blood flow around the surface of the skin, this will keep body heat within the body. This is known as Vasoconstriction. Quite often people will get what is called, â€Å"goosebumps† over their skin. This is when the hairs over the body become raised by the small muscles on the skin, the hairs will catch the air which helps to insulate our body. When the bo dy temperature drops below 37degrees it will typically start to shiver, this is when the muscles inside the body start to shake involuntarily and produce extra heat. If the temperature of the body falls below 35degrees the body will suffer from hypothermia, typically the body will violently shiver which can lead to difficulty in moving. This can be treated by warming the person up.   Around 50-75% of the human body consists of water. In babies its higher at around 75% to 78% dropping as they get older. We must always be in-taking liquids to keep our water level up as we can excrete water though things such as sweating, urinating and breathing out water vapour. We take in water from food and drink. The human body NEEDS water to live. Cells within the body need water to pass through their membrane depositing needed partials inside them. Water helps to digest food, carry waste products, sends electrical messages amongst cells, regulates body temperature and lubricates joints. The water levels must be kept at the correct balance and this is done through the kidneys. The kidneys are one of the major organs of homoeostasis, the human body has two kidneys found in the abdominal cavity (below the ribcage).They regulate waterloss in the body, blood goes through the kidneys and is filtered. Kidneys produce urine, this is the waste of â€Å"filtered† molecules of wat er etc.. leaving the body. Around 180 litres of water is processed through the kidneys on a daily basis. The remains of what was filtered and not secreted from the body is then redistributed across the bodies circulatory system. Kidneys produce urine at different concentrations which maintain water balance. When the body is dehydrated and we intake more liquids the kidney will filter and keep the majority of liquid processing through it. Any urine that does exit the body will be more concentrated appearing darker in colour. Whereas if we are fully hydrated and drink more fluids than our body needs the kidney will process the liquids and filter out the majority, it will be very diluted and will be more in quantity than when your dehydrated. The kidneys water balance can change according to temperature, exercise, fluid intake and salt intake. 308 Within the body we require a certain volume of glucose (Sugar) in order to create Andesine triphosphate (ATP), energy within the body. ATP i s important as it’s the only energy source used by cells in the brain and nervous system. ATP levels will always be changing; therefore the body must regulate its blood sugars through Sugar homoeostasis. Too much sugar could result in a high PH level in your blood, which breaks down sugars into energy without 02 making acids. This makes blood more acidic and disturbs the balance, thus insulin is needed. This homeostasis is regulated by two hormones, Insulin and Glucagon. Insulin and Glucogon are protein hormones with a half-life, they need to be rapidly produced to maintain a constant homoeostasis. This all happens within the pancreas, inside the pancreas are lots of receptors which monitor sugar levels within the bloodstream. Insulins main job is to decrease the blood sugar levels, insulin also synthesizes fatty acids and muscle tissue and transports (k+), which is responsible for causing the electric pulses in your nerve system that transmits signals to your brain and muscles. Insulin is produced by the beta cells of the pancreatic islets when there is a high blood sugar. When the levels of blood glucose drop the production of insulin will also lower. Whenever the blood glucose levels become elevated, for example when we have just eaten, the production of insulin will become higher again. This will occur because of Parasympathetic stimulation from the nervous system. During this phase insulin levels in the blood increase and sugar levels lower. Glucagon is the opposite of insulin, it will increase blood sugar levels and is secreted from the pancreas when blood glucose gets low. It’s produced in the alpha cells of the pancreatic islets. In the Sympathetic stimulation of the nervous system glucagon will help to elevate the amounts of blood glucose in the blood stream. There is normally around 70 – 99mg of glucose in our blood, 70-120mg after eating. Diabetes is a disorder some people can get when the glucose levels in the blood are too high and remain so. Treatment for this is an insulin shot. In type 2 diabetes the persons cells that detect certain parts of sugar, which will simulate the production of insulin will become damaged or destroyed hence they won’t be simply produced. So treatment for this is a lifestyle change by changing diet and exercising regularly, type 2 can be cured through this unlike type 1. All responses to any stimulus come from the central nervous system (CNS). The central nervous system consists of the Brain and the spinal cord which react to information received from senses. The brain is quite often compared to the humans processor and memory of a computer. The front of the brain is responsible for receiving and processing information ie/ thinking and controlling motor functions (motor pathway). The midbrain is responsible for audio and visual responces whereas the hindbrain contains all the sensory infromation (Sensory pathway). This is responsible for controlling things such as breathing, heart rate and digestion and is attached to the spinal cord. The spinal cord is a group of nerve fibres connected together which lead up to the brain. They appear in a cylinder shape and run down the centre of the spinal column towards the lower back. The spinal cord transmits data from the body organs to the brain. The Peripheral Nervous system (PNS) consists of two types of cel ls. Sensory and motor nervous cells and is divided into Somatic and Autonomic nervou system. The Somatic nervous system controls the skeleton muscle whereas the Autonomic nervous system controls involuntary muscles. 194 Similarities and Differences between Endocrine system and Nervous system Endocrine System Nervous System Similarities Both the Endocrine system and the Nervous system rely on the release of chemicals, such as Epinephrine, around the body to work. They are both regulated by the negative feedback system and both work to monitor and regulate activities inside cells, organs, tissues etc they respond to external and internal environments to help maintain the perfect homoeostasis. Differences One of the main differences between the Endocrine and Nervous system is, the Endocrine system works on chemical stimuli to pass signals around the bodies cells and organs. It is made up of a set of glands which secrete hormones. Every glad is responsible for a different area of the body and they use the circulatory system to transmit signals around the body. Communication is transmitted slowly across long distance and their effect becomes longer lasting. Whereas the nervous system relies on electrical pulses to pass the signals. Is made up of a collection of cells called Neurons which are split into two systems, the Central nervous system (CNS) and the Peripheral nervous system (PNS).The nervous system used these Neurons to transmit signals. Communication is transmitted fast and across shorter distances and are shorter in life. The excretory system is the process of the body removing waste through excretion. It removes waste produced through the homoeostasis cycle and In doing so it maintains a constant homoeostasis. The majority of organs in the human body produce a metabolic waste and thrus the whole body relies on the excretion system to maintain a perfect equilibrium. The major parts of the body involved in this process are the; Kidneys, Ureters, Urethra, Bladder, Skin, Lungs, Large intestine and the Liver. The urinary system is the major part of the excretory system. The kidneys are two bean shaped organs located below the ribcage, in the middle of the human back. They are processors which process through blood and filter out around 2liters of waste products and water every day. All the waste will become urine which is passed through the Ureter to be stored in the bladder. When you go to the toilet, urine exits the body through the urethra tube. The second major part of the urinary system is based in the liver, one of the largest organs in the human body. Its found on the right side of the body and is the chemical powerhouse within the body. Its purpose is to detoxify and breakdown any alien chemicals that might enter our bodies. The liver produces something called bile, which breaks down fats into waste and usable fats. Around 5ft in lengh, the large intestine sits inside our stomach and transports solid waste to be excreted. It can take up to 24 hours for food to travel through a per sons large intestine. The lungs are responsible for respiration, cellular respiration produces carbon dioxide which is a waste product and is eliminated from the body through exhalation. Finally the skin, a crucial part of the excretory system eliminates sweat from the body, sweat contains salt and is a metabolic waste. 310 References abpi, (2012), Homeostasis – Kidneys and water balance [online]. Available: http://www.abpischools.org.uk/page/modules/homeostasis_kidneys/kidneys2.cfm?coSiteNavigation_allTopic=1> [23/03/2015] BBC Bitesize, (2014), Maintaining Water Balance [online]. Available: http://www.bbc.co.uk/schools/gcsebitesize/science/add_ocr_pre_2011/homeostasis/waterbalrev1.shtml>[23/03/2015]   ForDummies, (2013), Why your body needs water [online]. Available: http://www.dummies.com/how-to/content/why-your-body-needs-water.html> [23/03/2015] Biomed,(2014), Insulin. Glucagon [online]. Available: http://biomed.brown.edu/Courses/BI108/BI108_2002_Groups/pancstems/stemcell/insulin_glucagon.htm> [23/03/2015] About Education, (2012), Nervous System [online]. Available:http://biology.about.com/od/organsystems/a/aa061804a.htm> [23/03/2015] Mcwdn, (2011), Excretory system [online]. Available:http://www.mcwdn.org/body/excretory.html> [23/03/2015] Distance Learning Center, (2014), Homeostasis, coordination and Control and the Excretory System [online]. Available: http://www.distancelearningcentre.com/access_2014/materials/Biology/Homeostasis_and_Excretory_Systems/Homeostasis,_Coordination_and_Control,_and_the_Excretory_System.pdf> [23/03/2015]

Stanford Prison Experiment

Stanford Prison Experiment The Stanford Prison Experiment is one of the most notorious and interesting experiments in recent social psychology history. Even though the goals of this experiment were to study the psychological effects of prison on people, it shed some light on how our behaviors can be changed through the roles we participate in. Current research, and role theory, has suggested that roles play a part in our identities and behavior. Parallels between the Stanford Prison Experiment and current research will be studied. A Study on Societal Roles:Â  An Examination of the Stanford Prison Experiment We play many roles in our day to day life: wife, mother, sister, friend, and coworker. Each role has implied duties that we may or may not be so aware of. We work diligently at balancing all of our responsibilities, which if balance is not attained, could lead to dysfunction in a persons life. In order to lead a healthy life, one must examine each role he or she plays. A Stanford social psychology professor, Phillip Zimbardo, was one of the pioneers in exploring social roles, behaviors, and how they are affected by certain situations. His radical research experiment opened up the eyes of the participants and many others as to what we will do in order to fulfill our roles. Zimbardo spent most of his early career conducting behavioral studies that focused on biological processes such as hunger and thirst. It wasnt until the 1960s that he really began to focus on social psychology issues, such as conformity. Philip Zimbardos experiment on prison life demonstrated how quickly a person can dissolve their own identity to fit into the social roles expected of them. The outcome and aftermath of this experiment is still important in current day psychology. First, Zimbardo chose the participants of the experiment to reflect the common or average individuals in the current society. According to Zimbardo, most were college aged, white males, who were from a middle class socioeconomic background (Haney, Banks, Zimbardo, 1973). After random assignment, the prisoner participants were arrested, booked, and then taken to the prison (Zimbardo, Haney, Banks, Jaffe, 1973). In an attempt to make the prison relatively realistic, Zimbardo spent a great deal of time with t he details such as the appearance of the prison and the cells, the uniforms of the guards, and the entry process for the prisoners on the first day. All of these components were planned in an effort to dehumanize, demoralize, and emasculate the prisoners (Zimbardo et al, 1973). The uniforms, weapons, and instructions that the guards received were in an effort to deindividualize them, which effectively displaced their identity, and supported their new authoritative roles (Zimbardo et al, 1973). By day two, the roles were firmly in place in both the prisoners and the guards. After a brief rebellion by the prisoners, the guards felt even more justified in their actions and aggression towards them (Zimbardo et al, 1973). The guards became sadistic, grossly exerting their control to the point of not allowing the prisoners to use the bathroom, instead forcing them to relieve themselves in a bucket that was not removed from the cells (Zimbardo et al, 1973). As time went on, the prisoners s howed signs of acute stress, changes in their mood and behaviors, and started to act in complete obedience to the guards (Zimbardo et al, 1973). The environment in the prison experiment became so dangerous that it was ended before the expected time period of completion. There are many reasons why this experiment was ethically unsuccessful yet rich in information about behaviors and roles. I believe that there were many influences which caused the participants to delve so deeply into their assigned roles. One factor that may have helped to change the participants behaviors was the fact that there was a power hierarchy. Even though this hierarchy was a farce and only part of an experiment, both the guards and the prisoners integrated this perceived imbalance into their identity. The actions, behaviors and attitudes of all involved changed drastically in the six days that the experiment was active. The male participants started off psychologically and physically healthy, as tested before the experiment by Zimbardo (Zimbardo et al, 1973). They soon changed into either sadistic, aggressive guards or anxious, compliant prisoners (Zimbardo et al, 1973). Outside people, who were loosely involved in the experiment, also performed certain roles. Both a priest and lawyer were contacted near the end of the experiment and both acted as though the prisoners were incarcerated in a real jail (Zimbardo et al, 1973). Zimbardo also admitted that his role as Superintendent became very realistic to him (1973). I believe other factors may have also affected the participants: the environment, the presence of the Warden and Superintendent, and the emotional environment within the experiment. Almost every person who came into contact with this experiment changed their point of view to yield to the success of the experiment; all becoming actors in a pretend, simulated situation. It took the experiments premature ending to remind everyone of their own identities, and that this was supposed to be a scientific study. This experiment, while only intending to study a small microcosm of human behavior, uncovered truths that may explain our behaviors in a much broader sense. The Stanford Prison Experiment has far reaching implications. Even though his study focused on a prison environment, the change in behaviors and attitudes due to our social roles can be seen in everyday life. In order to fully understand how our roles affect our behavior, we must first examine what comprises a role. A role is a set of norms that define how people should behave (Myers, 2008, p. 128). Role theory is concerned with studying patterned and characteristic social behaviors, parts or identities that are assumed by social participants, and scripts or expectations for behavior that are understood by all and adhered to by performers (Biddle, 1986, p.68). According to role theory, social attitudes can affect how we behave and even how we define ourselves. An interesting way to view the interactions of our various roles is to organize them into a classification system, similar to what is seen in Biology. What starts as a broad classification, such as our culture and gender, can t hen be reduced into smaller classifications such as local affiliations. All of these roles interact with each other and affect our daily lives. For example, I am a female in an individualistic culture. Each of those categories comes with certain expectations. Life would be vastly different for me if I were to be a female in a collectivistic society. Just one change in the hierarchy could change the subsequent roles that appear in my life. The study of roles and behaviors has been applied to many subjects. Many studies have been completed on how gender roles can have a negative effect on womens lives. Texas A M students Wood, Christensen, Hebl, and Rothgerber conducted a study on self concepts and role congruency (1997). Roles of males were defined by dominance and females were defined as intimate and communal (Wood et al, 1997). The research results showed signs that men had a more positive self concept when presented with situations similar to that of the normative sex role, i.e. dominance (Wood et al, 1997). Women had the similar tendency to have a positive self concept when presented with situations congruent with female roles (Wood et al, 1997). But what if a woman expressed more dominance? What if a womans lifestyle called for situations that required a more dominant, incongruent role norm? Eagly and Kassau postulated that women have a distinct disadvantage in leadership roles in the work environment due to expectations of their gender roles (2002). Women were perceived as less capable of being in a leadership role and evaluated negatively (Eagly and Kassau, 2002). This role congruity theory may explain many hardships experienced by females, such as the glass ceiling effect. Women may very well be hindered in their careers due to gender stereotypes. Men may also be judged for choosing career paths that are perceived as having more feminine qualities, such as nursing. Furthermore, men face criticism for staying at home with their children while their wive s work, also considered incongruent with current gender roles. With more and more women working, the standards for certain roles will inevitably have to change. Gender roles are just one small example of how social standards can affect our attitudes, behaviors, and how we live. As stated before, we have a multitude of roles that we live by throughout our lives. Each role comes with a unique set of social implications and prescribed behaviors. Each role becomes subtly stamped into our identity, integrated into who we are. I believe this quote is a wonderful summation and parallel analysis to the Stanford Prison Experiment and real world issues of roles and behaviors. Zimbardo states: In some ways, everyone will be a prisoner or a guard at some point in their life, because a guard is simply someone who limits the freedom of another person. Parents, spouses, and bosses do this all the time. And the recipients of this behavior? Well, they are the prisoners. (Slavich, 2009). Even though this statement may seem somewhat pessimistic, there may be a grain of truth in regards to the commitment to our roles and the consequences. We make little concessions to our freedoms every day. For example, we have obligations to work X amount of hours per week. Maybe we limit some of our behaviors out of respect for our spouses. Overall, I dont believe that most people can say that they get to do what they want to one hundred percent of the time. Our daily lives are dominated by rules and restrictions and that is not always a bad thing. But I believe it is important to examine closely the restrictions posed by the roles present in ones life. Zimbardo dared to ask the question: where does ones identity end and ones role begin? (1973). The two seem to be invariably intertwined, each having an effect on the other. The heavy weighing expectations of our roles seem to form parts of our identity. Are we, as people, greater than the sum of our roles? Or are we truly defined by our roles, and our roles alone? Does being a parent, or a spouse, or an employee of a certain company truly define you as a person? After reading Zimbardos The Lucifer Effect and watching many of his public speeches, I believe he would say that we have the power to use our roles for good. Also, that we are capable of transcending and breaking free from the negative, evil roles in our lives. Philip G. Zimbardo conducted one of the most important experiments in Social Psychology. The Stanford Prison Experiment gave us amazing insight into how extreme we will go in our actions and behaviors to fulfill our roles.

Essay --

"I believe you don't grow into creativity, we grow out of it, or rather get educated out of it." Once a year one thousand remarkable people gather in Monterey, California to exchange something of incalculable value, their ideas: Sir Ken Robinson is one of those remarkable people. During his talk Robinson takes the opportunity to â€Å"pin his audience to the wall† while talking about his views and ideas on education. Robinson is a talented author as well, in his latest book he talks about natural talent. There is a point in the book when he says, â€Å"The element is the point at which natural talent meets personal passion. When people arrive at the element, they feel most themselves and most inspired and achieve at their highest levels.† And during his speech he makes it clear that our education system is stunting our children’s creativity, therefore preventing them from achieving their very best. Ken Robinson speaks out of a true passion for education and his t houghts on the ideas that, though born with a true sense of creativity, as we age our education makes no room for our creative side to truly blossom and grow into something special. There are two main themes in Sir Robinson’s speech, the first being that everybody is born with a natural desire and ability to be creative and that our schools are in fact minimalizing those abilities. The second is that we need to instead of suppressing those talents we need to cultivate and mature them. We need to re-examine the way we educate and find new ways to involve creativity in our schools education system. In the duration of his conversation with the audience Robinson lays out the idea that our education system is mostly geared towards our left-brain thinking, and therefore is squashing out... ...human imagination, and we need to be wise with the way we use this gift. He says that as a society we have to â€Å"adopt a new conception of human ecology, one in which we start to reconstitute our conception of the richness of human capacity.† It is our job to find ways to help mature and grow the creative capacity of our children, instead of â€Å"strip-mining† their minds for a single resource. He leaves his audience with the idea that the only way to avoid doin this is to start looking at ourselves and our children’s creativity in new light and finding the value in it. Our students face an unknown future, and the only way to help prepare them for it, which is our job, is to teach to their whole selves, â€Å"educate to their whole being, so they can face this future†¦Ã¢â‚¬  He challenges us to find new ways to help them do something worth their talents for the life ahead of them.

Mrs Dalloway :: essays research papers

Upon viewing â€Å"Mrs. Dalloway† I was not impressed. The movie seemed to jump from the present to the past. The character Septimus didn’t appear to have any purpose in the storyline. Clarrisa also seemed to be tightly bound by the Victorian lifestyle of the day to make her interesting to me. The plot just seemed too hard to follow. This movie must have been for people that look for meaning deeper than I. I believe that Mrs. Dalloway was fixed on the past. For one thing, the audience never saw Clarissa Dalloway think about the future; she always went back to the past. Every time she stopped to think about something it was of the past, for example; the flashback of the night of boating, and Septimus’ delusional thoughts of World War I. I think her one true love was Peter. I think she married Mr. Dalloway because she was scared to admit that she loved Peter in more than a "brotherly way." When she was older and seeing Peter at the party, I think she regretted not marrying Peter. Perhaps the movie would have been more interesting if Clarissa would have been more free spirited like Peter or Sally. Septimus did not have a well defined role in the film. He was constantly reliving his days in the war, and appearing to everyone that insanity has become him. His purpose was unclear, the story just jumped from Clarissa to Septimus. Whether he parallels or is an opposite of Clarissa, I don’t know. If Septimus was a parallel of Clarissa, then his character was played well, being that he, like Clarissa, constantly thought of the past, and never the future. Making the two most similar, yet they seem different in that Clarissa recollects on happier thoughts, while Septimus dwells on depressing thoughts of the first world war. Clarissa was obligated to the Victorian lifestyle, seen in her flashbacks to the past. At Bourton she was too set in her ways to be free spirited. Unlike Sally or Peter, Clarissa was unable to speak her mind, or do as she pleases. She appeared as the model Victorian woman, yet that held her back from following her love of Peter. The concern that her party would be inferior to other parties prevented her from enjoying herself on a day that she should be rejoicful. Clarissa also seemed to be a dreamer.

Organizational Vision and Visionary Organizations

Upendra Gupta 28-NOV-12 Organizational Vision & Visionary Organizations (Summary) Purpose of the Article: In this article authors presents the importance of vision statement and framework that help any organization in order to achieve successfully and all stakeholders involved focus for targeting common goals. It also shows the importance and need of framework that’s required for organization vision. Most of the organizations focus on vision in order to fulfill their mission statement.Normally all of these vision or mission statements contain so many inspirational words that attract not only employees but outsider investors as well. Organization Vision is something is that’s required compelling, guiding force for mission statement. Terminologies: * Guiding Philosophy: It’s the starting point of vision frame where organization vision focuses on decisions, policies and actions for all phase of evolution. It resides in the background, ever-present and in the woodwor k and it is deep and serene. Core values and Beliefs: These are the organization's basic precepts about what is important in business and life, how business should be conducted, its view of humanity, its role in society, the way the world works, and what is to be held inviolate. It may be focused about customers, people, products and management ; business. * Purpose: It is second part of guiding philosophy and in the woodwork of the organization and is not set or created as much as it is recognized or discovered. * Environment: It serves a moderating role in the translation of purpose into mission.By its very nature, guiding philosophy is generated relatively free of current environmental conditions—it comes from within people. Missions, on the other hand, will be affected by the environment—they are affected by timing, trends, technology, and other external factors. * Tangible Image: Its second major component of vision framework. It is in the foreground, focusing peo ple's attention on a specific goal and also a bold, exciting, and emotionally charged. * Mission: It is a clear and compelling goal that serves to unify an organization's efforts.Mission can be set by 4 approaches: Targeting, Common Enemy, Role Model, and Internal Transformation. * Vivid description: It is an organization’s opportunity to express in detail what it will feel like to achieve their goal. It represents a vibrant, engaging, and specific description of what it will be like when the mission is achieved and provokes emotion and generates excitement. Major Findings or Arguments: * Report what was actually found to be true: Articulating an effective corporate vision can be difficult. However, it’s positively mentioned by author in the article.He advised how and why vision and impudent goals are at the core of â€Å"the stable great company† and reveals the evolution of the visionary organization. He also describes a framework for expressing a vision for y our company. There is significant relationship between visionary major components called guiding philosophy and tangible images. Both of the components also have other elements that pay a key role for vision framework. Author presented few examples like Giro sport design and Merck pharmaceuticals that shows real strength of core values and beliefs along with proper illustration of entire vision framework in actions.Overall, guiding philosophy of the organization becomes operationalized in the tangible image, and it takes organization's expected future environment into account. In Sense, environment serves a moderating role in the translation of purpose into mission. * Criticize them by your own thoughts: I believe that organization creates vision keeping in mind of people interest and deviate the purpose and mission organization supposed to achieve. Balancing act amongst all the components for vision frame needs to align keeping in mind of people, customers, about products and manag ement & business.Organization shouldn’t just concentrate on nice vision or mission statement but also focus on meeting the target by good mean. They should always keep in mind core values and beliefs as it’s important as per any individual perspective and affects a lot if not met under guideline. I also think that a unified organizational vision helps an organization may provide direction and purpose of our core values internally and externally, in a well-articulated and easily understood way Encourages team sprit by building loyalty through involvement and shared commitmentOrganizations need to understand that mission should not be mixed with its purpose. Mission should have finite end line and purpose should be broader way to get next mission of the organization. Few of the organizations like ford and NASA had suffered where their mission met early and nothing was target for later. Authors mentioned that missions should not be limited by the constraints of strategic analysis. Its setting should be proactive, not reactive and strategic analysis should be done after not during the mission-setting process.Without a strong vision, strategic plans might not be properly executed since there is no guiding principle or over bending plan. Methodology As part of the understanding the vision, total 75 organization of small or big, young or Old and for-profit and not-for-profit are chosen that have influenced the development of vision framework. 20 of them are picked up by CEOs of top leading companies for the study that has most visionary organizations that have behaved in visionary ways over long periods of time.Complete analysis done based upon vision provided and achieved by most of the successful organization as how they established their vision and last for 100 years and so. Application of the research: I think this study will be helpful for the organizations who want to present facts through their vision or mission statements. It gives proper guidel ine how it may impact the organizational growth if vision framework components are properly aligned as per market needs and doesn’t satisfy truly organization common goals.Nevertheless, it is clear without a vision statement, an organization's performance and culture would be similar to a ship without a wheel. Organizational vision brings a sense of purpose to an organization. A vision statement acts like a filter which enables the people and management decide what to do and more importantly what not to do in their everyday work life. Questions: 1. How does organization vision gets impacted if leader of the organizations quits and original vision was prepared by him/her? 2.What are the other features than vision framework that distinguish visionary organization? 3. Will this organization vision framework be applicable to each and every country in the world? If not then how will it differ? References: 1. Article 7 Collins_Vision_1991 2. http://www. leadershipreview. org/2008fa ll/article1_fall_2008. asp 3. http://www. scribd. com/doc/109265760/Correlation-Between-Organizational-Thinking-amp-Strategic-Vision 4. http://www. help4nonprofits. com/NP_Bd_MissionVisionValues_Art. htm

Classic Pen Company Case

A VOTRE SANTE: PRODUCT COSTING AND DECISION ANALYSIS IN THE WINE INDUSTRY Priscilla S. Wisner Department of Accounting and Information Management College of Business University of Tennessee 638 Stokely Management Center Knoxville, TN 37996 Phone: 865. 974. 1714 Email: [email  protected] edu Case: A Votre Sante Page 1 of 17 Electronic copy available at: http://ssrn. com/abstract=1659912 BACKGROUND A Votre Sante (AVS) is a small, independent winery owned by Kay Aproveche. Kay has a relationship with a grower who grows two types of wine grapes, a Chardonnay and a generic white grape.AVS buys the grapes at the point that they have ripened on the vine. AVS is responsible for harvesting the grapes and all further processing of the grapes into wine. In 2010, AVS earned an operating margin of almost $100,000 on sales of $848,000, for an 11. 6% margin (see Exhibit 1). The process of winemaking is fairly simple, yet requires much attention to process details. After the grapes are harvested, they are brought to the winery for washing and crushing. The crushing process separates the juice from the pulp, skin and stems.The juice is used to make the wine; the pulp, skin and stems are recycled back onto the fields whenever possible or otherwise disposed of. The amount of wine generated from the grapes is dependent each year on a number of climatic and growing factors such as temperature, length of growing season, rootstock and fertilizers used. Once the juice is extracted, it moves into the fermenting process. The Chardonnay wine grape is fermented using oak barrels; the oak in the barrels gives flavor to the Chardonnay wine.The barrels are expensive ($500 each), but are sold after four years for $200 apiece to another smaller winery. The juice fermenting in each barrel results in the production of 40 cases of wine. The generic white grape juices are fermented in a holding tank; a full tank would result in the production of 1,500 cases of wine. The fermenting process takes place in a temperaturecontrolled environment; however, each fermenting method results in some wine loss through evaporation. Kay Aproveche estimates that theChardonnay will lose approximately 10 percent of its volume through the fermentation process, while the generic white will lose approximately 5 percent of its volume. Harvest takes place in the late summer and early fall months; typically, the time elapsed from harvest to final sale is about 11 months. Case: A Votre Sante Page 2 of 17 Electronic copy available at: http://ssrn. com/abstract=1659912 PRODUCT INFORMATION AVS bottles three wines: a Chardonnay-Estate, a regular Chardonnay and a Blanc de Blanc.Data related to the three wines is as follows: Chardonnay-Estate contains only Chardonnay grapes that are grown for AVS; the expected sales price is $22/bottle. The market demand for Chardonnay-Estate wine is estimated to be 24,000 bottles for 2010. Regular Chardonnay is blended by combining the Chardonnay wine left over after bo ttling the Chardonnay-Estate with the fermented generic wine; the blend mixture is two parts Chardonnay grapes and one part generic grapes. The expected sales price is $16/bottle.Blanc de Blanc wine is made from all remaining generic white grapes; the expected sales price is $11/bottle. All three wines are bottled at AVS using one bottling line. In a typical year, AVS bottles enough Chardonnay-Estate to meet the predicted market demand, then bottles the regular Chardonnay after blending all remaining Chardonnay wine with the necessary amount of generic grapes. The Blanc de Blanc is the last wine to be bottled, using all remaining generic white grapes. Kay again expects the wines from this harvest year to sell out.ADDITIONAL OPERATIONAL AND COST DATA Chardonnay Grapes 2009 harvest – 100,000 pounds purchase price of $85,500 expected loss in volume through fermentation and bottling – 10% Case: A Votre Sante Page 3 of 17 Electronic copy available at: http://ssrn. com/abstr act=1659912 Generic White Grapes 2009 harvest – 60,000 pounds purchase price of $38,500 expected loss in volume through fermentation and bottling – 5% Wine-making Chardonnay grapes are fermented in oak barrels; each barrel results in the production of 40 cases of wine Barrels cost $500 apiece, and can be used for our years and sold for $200 each at the end of four years; assume that you have to purchase all new barrels for the 2009 harvest Generic white grapes are fermented in the holding tank; the tank can hold up to the equivalent of 1,500 cases of wine Bottling Requires 36 pounds of grapes (post-fermenting) for one case (12 bottles) of wine In the bottling process, the wine is put into bottles, with both corks and labels added during this process. The materials cost associated with the bottles, corks and labels are estimated to be $2. 50/bottle. Direct Labor Harvest labor is paid an average of $7. 5 / hour. It is estimated that 80 pounds of grapes can be harvested e ach hour. Crush labor is paid an average of $8. 00/hour. It is estimated that it will take 300 hours to crush the grape harvest. Overhead Expenses Administrative rent and office expenses – Estimated to be $20,000 / year. Depreciation is charged based on the following equipment schedule: Case: A Votre Sante Page 4 of 17 Equipment Tractors Crushers Holding Tank Bottle Lines Cost $15,000 $6,000 $40,000 $10,000 Est. Life 10 years 10 years 20 years 10 years 5 years Other Production Equipment $15,000Indirect Materials – Part of the wine-making process involves introducing yeasts and other additives into the wine to help the fermentation process and to help balance the flavors in the wine. Indirect production materials average $1. 55 per case of wine. Lab expenses – Lab expenses of $8,000 are incurred for lab supplies and equipment. The lab is used by the production supervisor and the wine master to test the grapes and wine at various stages of production. Liquor taxes – AVS is required to pay a liquor excise tax of $3/bottle on every bottle of wine sold.Production office – AVS pays a part-time person to help administer the production function. This person orders supplies, reviews and approves production invoices, and performs other administrative functions. The production office budget is estimated to be a flat rate of $12,000. Sales and related – Kay’s sister, Bebe Cadadia, is paid $30,000/year on a contract basis to sell AVS wines. She works through distributors, who are paid $2/bottle for each bottle sold. Supervision – Kay’s brother, Kan Pai, supervises the production of wine from the harvest through the bottling processes. His salary and benefits total $55,000 annually.Case: A Votre Sante Page 5 of 17 Utilities – Utilities costs are incurred primarily to maintain a constant temperature in the fermenting process. These are expected to be $5,500. Waste treatment – After crushing, the pul p, skins and stems that are left over must be disposed of. One-half of the waste can be recycled back onto the fields as a compost material; the other one-half must be disposed of at a landfill dumping cost of $2,000. A winemaster is employed to help formulate and test the wines. This is done on a contract basis; AVS pays the winemaster $5,000 for each type of wine that is formulated.Kay’s role is to manage the AVS business. Her annual salary and benefits total $75,000. CASE QUESTIONS 1. Create a single company-wide contribution margin income statement for AVS that includes each expense category. Also calculate the average revenue and net income for one bottle of wine. (Note: Do not break out the variable or the fixed costs by type of wine. ) 2. Another grower has available 20,000 pounds of Chardonnay grapes from the 2009 harvest. AVS has the opportunity to buy the juice from these grapes (they have already been harvested and crushed).If AVS could blend these grapes with the generic white grapes (using the 2:1 blend formula) to produce a new Chardonnay wine to be priced at $14/bottle, and required a 15% return on sales for this wine, what is the maximum amount that AVS would pay for a pound of grapes? 3. Other than the cost of the grapes, what factors would you consider to support your purchase of the grapes, and what factors would cause you to reject buying the grapes? 4. Kay Aproveche recently read an article about Activity Based Costing (ABC) and is intrigued by the costing methodology.She would like to be able to better assign costs to each of AVS’s products, and has collected the following information about AVS activities. Use this Case: A Votre Sante Page 6 of 17 information, along with the information given in the case, to construct a product cost analysis using ABC. Assume that AVS did not buy the grapes referred to in Question 2. Harvesting activity – The Chardonnay grapes can be harvested at the average rate of 71. 5 pounds/hour, while the generic white grapes are harvested at the rate of 100 pounds/hour.Includes costs related to tractors and harvest labor. Crush activity – Relates to the pounds of grapes crushed. Includes costs of crusher equipment and crush labor. Fermenting Activities – Barrel costs relate to the Chardonnay wines by the percentage of wine used in each wine type. Holding tanks relate to the Blanc de Blanc and the Chardonnay regular wines by the percentage of wine used in each wine type. Lab and Supervision Activities – Kan Pai estimates that these activities are split 60% Chardonnay-Estate, 25% Chardonnay regular and 15% Blanc de Blanc.Other production activities and costs not directly associated with a specific wine – allocate according to the number of bottles produced of each wine. Administrative activities – Allocate according to sales revenues. 5. Write a brief memo to Kay Aproveche that explains what ABC is, and that discusses both the benefits and costs of doing an ABC analysis. What would you recommend to Kay Aproveche regarding the ABC analysis? Case: A Votre Sante Page 7 of 17 Exhibit 1 A Votre Sante Income Statement – 2010Sales Chardonnay – Estate Chardonnay (non-Estate) Blanc de Blanc Total Revenues Product Costs Grapes Bottle, labels, corks Harvest labor Crush Labor Indirect Materials Depreciation Lab expenses Production office Utilities Waste treatment Wine Master Supervisor Barrels Total Product Costs Gross Margin Administrative & Sales Costs Administrative rent & office Liquor taxes Sales commissions Sales manager Administrative salary Total Fixed Costs Operating Margin price $ 22 $ 16 $ 11 # bottles 24,000 $ 9,000 16,000 49,000 $ $ 528,000 144,000 176,000 848,000 124,000 122,500 14,500 2,400 6,329 8,100 8,000 12,000 5,500 2,000 15,000 55,000 4,725 380,054 467,946 $ $ 44. 8% 55. 2% $ $ $ 20,000 147,000 98,000 30,000 75,000 370,000 97,946 11. 6% Case: A Votre Sante Page 8 of 17 TEACHING NOTE: A VOTRE SA NTEThe A Votre Sante (AVS) case is multi-faceted in that it requires students to incorporate operational measures into product costing results, and also to understand cost accounting from a variety of perspectives, such as: Product versus period costs Variable versus fixed costs Activity based costing Relevant costs and opportunity costs Additionally, the case questions require both quantitative and qualitative analyses of the business issues faced by AVS. AVS has been used in a graduate-level managerial accounting class for MBAs, and would be most appropriate for an advanced undergraduate or a graduatelevel accounting or MBA course. The detail in the case is rich enough to support a variety of analyses.Alternative uses could be to have the student construct a cost of goods manufactured statement or a traditional financial statement, both of which reinforce the differences between product and period costs. Students must know the difference between product and period costs to success fully complete the ABC analysis, but they could be made more explicit by requiring the statements. Additionally, alternative decision analysis questions could be developed using the variable and fixed cost structures described in the case. Case question number two is only one example of a potential decision analysis question. The following discussion contains the answers to the questions listed in the case, and does not detail the solutions to alternative questions. Case: A Votre Sante Page 9 of 17Question 1: Contribution Margin Income Statement To develop the contribution margin income statement, you first have to calculate the number of bottles of wine produced by AVS. This number is dependent upon the yield from the grapes. The relevant calculations are as follows: Chardonnay Grapes 100,000 10,000 10% 90,000 Generic Grapes 60,000 3,000 57,000 Yield: Pounds harvested Loss in processing Yield Bottles of wine produced: 5% Chardonnay Estate Regular pounds of grapes: Chardonnay grapes Generic grapes Total pounds of grapes Bottles (3 lb. / bottle) 72,000 72,000 24,000 18,000 9,000 27,000 9,000 Blanc de Blanc 48,000 48,000 16,000 Total 90,000 57,000 49,000The contribution margin income statement (Teaching Note Exhibit 1) is fairly straightforward, with the following concepts / calculations causing the most difficulty: The inclusion of liquor taxes and sales commissions in variable costs: These are both period expenses, but are clearly based upon the number of bottles sold, and therefore are included in the variable costs. Where to include the wine master expense: Since the wine master is paid according to number of blends, not number of bottles, this expense is listed as a fixed cost. Arguably, it could be listed as a variable cost, given that the cost will be based on the number of wines produced.As part of the discussion we will examine the rationale behind listing wine master as a fixed or a variable expense. Barrel expense: The case states that the barrels pro duce the equivalent of 40 cases of wine. A case of wine is post-fermentation/bottling and therefore after the 10% loss has occurred. The Case: A Votre Sante Page 10 of 17 barrels contain the wine at the start of the process. Therefore, there have to be enough barrels to hold all the wine at the beginning of the process, not at the end. This factor results in 63 (62. 5) barrels being required for the harvest1. Question 2: Additional Purchase Opportunity, Quantitative Analysis Case Question 2 asks what is the maximum amount that AVS would pay to buy an additional pound of Chardonnay grapes.There are three parts to calculating this answer: the benefit from the additional Chardonnay wine to be sold, the relevant costs related to producing this wine and the opportunity cost of not producing as much Blanc de Blanc wine. Teaching Note Exhibit 2 displays the calculations relevant to this decision. Chardonnay regular wine requires a 2 to 1 mixture of Chardonnay and Blanc de Blanc wine. There fore, the 18,000 pounds of Chardonnay grapes will be combined with 9,000 pounds of generic grapes. The 27,000 pounds of grapes will result in an additional 9,000 bottles of Chardonnay regular wine being produced. However, it will also result in a 3,000-bottle decrease in the amount of Blanc de Blanc wine produced, since some generic grapes will now be used for the Chardonnayregular wine.Question 3: Additional Purchase Opportunity, Qualitative Analysis The following factors would support AVS’s decision to purchase the additional grapes: Potential increase in market share Diversification of suppliers Ability to leverage fixed costs over more production If quality of purchased grape is perceived to be better To block a competitor from buying the grapes 1 Each case of wine requires 36 pounds of grapes (post-fermenting). A barrel holds the equivalent of 40 cases of wine (post-fermenting), or 1,440 pounds of grapes (40 x 36). To convert the post-fermenting grapes to prefermenting g rapes, they must be divided by . 9, or 1,440 / . 9 equals 1,600 pounds of grapes. The harvest of 100,000 pounds of grapes therefore requires 62. 5 barrels for storage (100,000 / 1,600). Case: A Votre Sante Page 11 of 17Ability to focus time and effort on wine making (rather than harvesting and crushing) Creates an incentive for the current grower to control costs The following factors would support AVS’s decision to reject the grape purchase: Poor quality of the grapes An additional AVS Chardonnay wine creates confusion in the marketplace Lack of control over the harvest and crush process Lack of confidence in the additional sales forecast Inability of the current capacity (e. g. bottling line, space) to support additional production Inability to use the additional barrels purchased in future years Cannibalization of the current Chardonnay, Chardonnay-Estate or Blanc de Blanc sales Reliability concerns with the new supplier Other hidden costsQuestion 4: ABC Quantitative Analy sis Teaching Note Exhibit 3 contains the ABC product costing analysis, and shows both the per product line and per unit costs. The ABC outcome demonstrates that the Chardonnay-Estate is the most profitable wine for AVS, the Chardonnay-Regular is marginally profitable, and the Blanc de Blanc is not profitable. While Blanc de Blanc is not profitable, a product-line contribution analysis would need to be completed to determine if Blanc de Blanc has a positive contribution margin, and therefore contributes to covering fixed costs of AVS. Case: A Votre Sante Page 12 of 17 Question 5: ABC Qualitative Analysis The first part of this question asks for an explanation of ABC, and a discussion of the benefits and costs of an ABC analysis.Relevant points are that ABC is a method of assigning costs that first assigns costs to the activities identified in the business, and these costs are assigned to the cost objects (in this case, the three wines) in a manner which reflects each cost object†™s use of the activity. Using ABC to assign costs is especially beneficial where there exists either variation in processes or variations in cost object requirements. It is also useful as a tool to calculate activity or process costs, which can act as a benchmark against which to judge future improvements. A well-defined ABC cost allocation will provide more accurate costing information than a less-sophisticated cost allocation system. The costs of ABC are that it is a time-consuming process and it requires a comprehensive knowledge of the entire operation to successfully complete.For a small company such as AVS, software costs would be minimal; the ABC system could easily be constructed using a spreadsheet program. After looking at the results of the ABC analysis, it is clear that the Chardonnay-Estate wine is driving the profitability of AVS. The Blanc de Blanc is the poorest performer; recommendations to Kay Aproveche would be to explore both pricing and cost control opportunit ies for the Blanc de Blanc wine. One â€Å"rule of thumb† used in the wine industry is that the price of a bottle of wine is approximately related to the cost of a ton of grapes by a factor of 100 to 1. If you multiply the $11 price per bottle by 100, the result is $1,100.AVS pays $1,283 for a ton of generic grapes, which suggests that AVS is not receiving enough value for Blanc de Blanc wine relative to the price of the grapes. Perhaps AVS is paying too much for this grape, or they are underpricing the wine. The answer to this cannot be fathomed by data in the case, and is subject to many other variables (such as strength of the harvest and strength of the wine market); however, it is mentioned here as performance measure that is used in the industry. Although some students will suggest that AVS discontinue producing Blanc de Blanc, because it has a Case: A Votre Sante Page 13 of 17 positive contribution margin it would not be to AVS’s benefit to discontinue this wine without having a better substitue.Looking at the line item costs, students should note that the costs for bottles, labels and corks are the same for each of the wines, which may not be correct or appropriate. Students should question whether this makes sense, and note that AVS might decrease costs in the Blanc de Blanc line by buying lower-priced bottles, labels and corks. Another interesting piece of information from the cost analysis is the Wine Master cost and how large it is on a per-unit basis when the number of bottles is low. This helps demonstrate to the students how volume creates economies of scale, and often leads into a discussion about how to expand product lines without incurring additional fixed costs, especially when initial volume is expected to be low.Summary The AVS case is based upon actual wine industry data, although the data has been simplified to reinforce the teaching points and concepts. It is also true to the wine making process, with the exception of AVS ’s process of making the Chardonnay regular wine from the fermented Chardonnay and Blanc de Blanc wines. This can be done, but most commonly the juice from the wine grapes is combined at the start of the fermenting process, so that they can ferment together. Because of the different yield rates in the fermenting process, the case had the wines ferment separately and blend at the end. The case can be taught in a 75-minute class, or by omitting the decision analysis question 50 minutes would be sufficient.I have also used it to teach the differences between the financial income statement reporting (product and period costs) and the contribution margin income statement reporting (variable and fixed costs), and then assigned decision analysis and/or the ABC costing as an additional assignment. Case: A Votre Sante Page 14 of 17 Teaching Note Exhibit 1: Contribution Margin Income Statement Sales Chardonnay Chardonnay – Estate Blanc de Blanc Total Revenues Variable costs Grap es Bottle, labels, corks Harvest labor Crush Labor Indirect Materials Liquor taxes Sales Barrels Total Variable Costs Contribution Margin Fixed Costs Administrative rent & office Depreciation Lab expenses Production office Sales Supervisor Utilities Waste treatment Wine Master Administrative salary Total Fixed Costs Operating Margin price $ 22 $ 16 $ 11 # bottles 24,000 $ 9,000 16,000 49,000 $ 528,000 144,000 176,000 848,000 avg. revenue per bottle: $ 17. 1 $ 124,000 122,500 14,500 2,400 6,329 147,000 98,000 4,725 519,454 328,546 61. 3% 38. 7% $85,500 + 38,500 # bottles x $2. 50 2,000 hours x $7. 25/hour 300 hours x $8/hour # bottles x 1. 55/12 $3/bottle $2/bottle 63 barrels x $300/4 years $ $ $ 20,000 8,100 8,000 12,000 30,000 55,000 5,500 2,000 15,000 75,000 230,600 97,946 11. 6% $ 2. 00 per bottle $ $ Case: A Votre Sante Page 15 of 17 Teaching Note Exhibit 2: Decision Analysis, Additional Grape Purchase Yield Chardonnay grapes 20,000 2,000 18,000 9,000 pounds loss (10%) yield 2 p ounds of Chardonnay grapes per bottle (along with 1 pound of generic grapes) 9000 bottles @ $14 / bottle bottlesAdditional Chardonnay Product Line Revenue: $ 126,000 Costs: generic grapes $ 6,079 bottles, labels, corks 22,500 indirect material 1,163 liquor taxes 27,000 sales distribution 18,000 barrels 975 wine master 5,000 Total costs: $ 80,716 Gain from new Chardonnay $ 45,284 Lost Sales of Blanc de Blanc Wine Revenue: $ 33,000 Costs: generic grapes $ 6,079 bottles, labels, corks 7,500 indirect material 388 liquor taxes 9,000 sales distribution 6,000 Total costs: $ 28,966 Lost Contribution Margin $ 4,034 Net Impact Required Return Total Net Benefit Pounds of Grapes Maximum Price $ $ 41,250 $ 18,900 $ 22,350 20,000 1. 12 9000 pounds x. 6754 / pound $2. 50 / bottle $1. 55 / case $3 / bottle $2 / bottle 20,000 pounds / 1, 600 each blend 3000 bottles @ $11 / bottle 9000 pounds x. 6754 / pound $2. 50 / bottle $1. 55 / case $3 / bottle $2 / bottle 15% per poundCase: A Votre Sante Page 1 6 of 17 Teaching Note Exhibit 3: Activity Based Costing Income Statement C – Estate Sales Revenue Driver Grapes pounds of grapes Bottle, labels, corks # bottles Harvest labor harvest labor hours 1 Tractor Depreciation harvest labor hours 1 Crush Labor pounds of grape crushed2 Crush Equip. Depr. pounds of grape crushed2 Indirect Materials # bottles Lab and Supervision # bottles Liquor taxes # bottles Sales # bottles Wine Master # blends Barrels percentage of wine3 Holding Tank percentage of wine4 Other Production Expenses Depreciation # bottles Prod. Office # bottles Utilities # bottles Waste treatment # bottles Administrative Expenses Admin.Salary % of sales revenue Admin rent & office % of sales revenue Sales % of sales revenue # bottles rev. /bottle 24,000 22 $ 528,000 68,400 60,000 8,117 840 1,200 300 3,100 37,800 72,000 48,000 5,000 3,780 308,537 1,959 5,878 2,694 980 11,510 46,698 12,453 18,679 77,830 Total Expenses Operating Margin 397,877 $ 130,123 24. 6% $ $ product l ine data C – Reg. B de B 9,000 16 144,000 23,180 22,500 2,717 281 442 111 1,163 15,750 27,000 18,000 5,000 945 316 117,403 735 2,204 1,010 367 4,316 12,736 3,396 5,094 21,226 142,946 1,054 0. 7% $ $ 16,000 11 176,000 32,421 40,000 3,666 379 758 189 2,067 9,450 48,000 32,000 5,000 1,684 175,614 1,306 3,918 1,796 653 7,673 15,566 4,151 6,226 25,943 209,231 (33,231) -18. % $ Total 49,000 $ 848,000 124,000 122,500 14,500 1,500 2,400 600 6,329 63,000 147,000 98,000 15,000 4,725 2,000 601,554 4,000 12,000 5,500 2,000 23,500 75,000 20,000 30,000 125,000 750,054 97,946 11. 6% $ $ 22. 00 $ 16. 00 $ 11. 00 2. 85 2. 50 0. 34 0. 03 0. 05 0. 01 0. 13 1. 58 3. 00 2. 00 0. 21 0. 16 0. 00 12. 86 0. 08 0. 24 0. 11 0. 04 0. 48 1. 95 0. 52 0. 78 3. 24 16. 58 5. 42 $ 24. 6% 2. 58 2. 50 0. 30 0. 03 0. 05 0. 01 0. 13 1. 75 3. 00 2. 00 0. 56 0. 11 0. 04 13. 04 0. 08 0. 24 0. 11 0. 04 0. 48 1. 42 0. 38 0. 57 2. 36 15. 88 0. 12 $ 0. 7% 2. 03 2. 50 0. 23 0. 02 0. 05 0. 01 0. 13 0. 59 3. 00 2. 00 0. 31 0. 00 0. 11 10. 98 0. 08 0. 24 0. 11 0. 04 0. 48 0. 97 0. 26 0. 39 1. 62 13. 08 (2. 08) -18. 9% per-unit data C – Estate C – Reg. B de B Case: A Votre Sante Page 17 of 17