English Language and Composition Essay Example

English Language and Composition Essay Example English Language and Composition Essay English Language and Composition Essay AP ® English Language and Composition 2011 Free-Response Questions About the College Board The College Board is a strategic not-revenue driven association that interfaces understudies to school achievement and opportunity. Established in 1900, the College Board was made to extend access to advanced education. Today, the enrollment affiliation is comprised of more than 5,900 of the world’s driving instructive establishments and is devoted to advancing greatness and value in training. Every year, the College Board helps in excess of 7,000,000 understudies plan for an effective progress to school through projects and administrations in school availability and school achievement - including the SAT ® and the Advanced Placement Programâ ®. 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AP Central is the authority online home for the AP Program: apcentral. collegeboard. om. 2011 AP ® ENGLISH LANGUAGE AND COMPOSITION FREE-RESPONSE QUESTIONS ENGLISH LANGUAGE AND COMPOSITION SECTION II Total time-2 hours Question 1 (Suggested time-40 minutes. This inquiry means 33% of the complete paper segment score. ) Locavores are individuals who have chosen to eat privately developed or created items however much as could be expected. With an eye to sustenance just as maintainability (asset utiliz e that safeguards the earth), the locavore development has gotten across the board over the previous decade. Envision that a network is thinking about sorting out a locavore development. Deliberately read the accompanying seven sources, including the early on data for each source. At that point integrate data from in any event three of the sources and join it into a rational, very much created exposition that distinguishes the key issues related with the locavore development and looks at their suggestions for the network. Ensure that your contention is focal; utilize the sources to outline and bolster your thinking. Keep away from just summing up the sources. Demonstrate plainly which sources you are drawing from, regardless of whether through direct citation, reword, or outline. You may refer to the sources as Source A, Source B, and so forth , or by utilizing the portrayals in enclosures. Source A Source B Source C Source D Source E Source F Source G (Maiser) (Smith and MacKinnon) (McWilliams) (outline) (Gogoi) (Roberts) (animation)  © 2011 The College Board. Visit the College Board on the Web: www. collegeboard. organization. GO ON TO THE NEXT PAGE. - 2-2011 AP ® ENGLISH LANGUAGE AND COMPOSITION FREE-RESPONSE QUESTIONS Source A Maiser, Jennifer. 10 Reasons to Eat Local Food. † Eat Local Challenge. Eat Local Challenge, 8 Apr. 2006. Web. 16 Dec. 2009. Coming up next is an article from a gathering Weblog composed by people who are keen on the advantages of eating food developed and delivered locally. Eating neighborhood implies more for the nearby economy. As indicated by an investigation by the New Economics Foundation in Londo n, a dollar spent locally creates twice as much salary for the nearby economy. At the point when organizations are not possessed locally, cash leaves the network at each exchange. Privately developed produce is fresher. While produce that is bought in the grocery store or a major box store has been in travel or cold-put away for a considerable length of time or weeks, produce that you buy at your nearby farmer’s advertise has regularly been picked inside 24 hours of your buy. This newness influences the flavor of your food, however the dietary benefit which decays with time. Nearby food outright tastes better. Ever attempted a tomato that was picked inside 24 hours? ’Nuff said. Privately developed leafy foods have longer to age. Since the produce will be dealt with less, privately developed organic product doesn't need to be rugged† or to face the rigors of delivery. This implies you will be getting peaches so ready that they self-destruct as you eat them, figs that would have been crushed to bits on the off chance that they were sold utilizing conventional strategies, and melons that were permitted to mature until the latest moment possible on the vine. Eating nearby is better f or air quality and contamination than eating natural. In a March 2005 investigation by the diary Food Policy, it was discovered that the miles that natural food regularly goes to our plate makes ecological harm that exceeds the advantage of purchasing natural. Purchasing nearby food keeps us in contact with the seasons. By eating with the seasons, we are eating nourishments when they are at their pinnacle taste, are the most plentiful, and the most affordable. Purchasing privately developed food is grub for a great story. Regardless of whether it’s the rancher who offers nearby apples for sale to the public or the dough puncher who makes neighborhood bread, knowing piece of the tale about your food is such an incredible piece of appreciating a supper. Eating neighborhood shields us from bio-psychological oppression. Food with less separation to make a trip from homestead to plate has less helplessness to unsafe pollution. Nearby food means more assortment. At the point when a rancher is creating food that won't travel a significant distance, will have a shorter timeframe of realistic usability, and doesn't have a high return request, the rancher is allowed to attempt little yields of different products of the soil that would presumably never make it to a huge store. Grocery stores are keen on selling â€Å"Name brand† organic product: Romaine Lettuce, Red Delicious Apples, Russet Potatoes. Neighborhood makers frequently play with their harvests from year to year, evaluating Little Gem Lettuce, Senshu Apples, and Chieftain Potatoes. Supporting neighborhood suppliers bolsters capable land advancement. At the point when you purchase neighborhood, you give those with nearby open space-homesteads and fields a monetary motivation to remain open and lacking. Jennifer Maiser, www. eatlocalchallenge. com  © 2011 The College Board. Visit the College Board on the Web: www. collegeboard. organization. GO ON TO THE NEXT PAGE. - 3-2011 AP ® ENGLISH LANGUAGE AND COMPOSITION FREE-RESPONSE QUESTIONS Source B Smith, Alisa, and J. B. MacKinnon. Bounty: One Man, One Woman, and a Raucous Year of Eating Locally. New York: Harmony, 2007. Print. The accompanying entry is excerpted from a book composed by the makers of the 100-Mile Diet, a trial in eating just nourishments developed and delivered inside a 100-mile span. Food starts to lose sustenance when it is gathered. Foods grown from the ground that movement shorter separations are along these lines prone to be more like a limit of nourishment. â€Å"Nowadays, we discover much increasingly about the normally happening substances in produce,† said [Cynthia] Sass. It’s nutrients and minerals, yet every one of these phytochemicals and extremely amazing infection battling substances, and we do realize that when a food never truly arrives at its pinnacle readiness, the degrees of these substances never get as high. † . . . However when I called to affirm these realities with Marion Nestle, an educator and previous seat of sustenance, food studies, and general wellbeing at New York University, she waved away the nourishment is sue as a distraction. Indeed, she stated, our 100-mile diet-even in winter-was more likely than not more nutritious than what the normal American was eating. That doesn’t mean it is important to eat locally so as to be solid. Truth be told, an individual settling on brilliant decisions from the worldwide megamart can without much of a stretch meet all the body’s needs. â€Å"There will be dietary contrasts, yet they’ll be marginal,† said Nestle. â€Å"I mean, that’s not so much the issue. It has an inclination that it’s the issue-clearly fresher nourishments that are developed on better soils will have more supplements. In any case, individuals are not supplement denied. We’re just not supplement denied. † So would Marion Nestle, as a dietician, as one of America’s most significant pundits of dietary strategy, advocate for nearby eating? Completely. † Why? Since she adores the flavor of new food, she said. She adores the secret of years when the late corn is simply absolutely, extraordinarily great, and nobody can say why: it simply is. She prefers having ranchers around , and homesteads, and farmland.  © 2011 The College Board. Visit the College Board on the Web: www. collegeboard. organization. GO ON TO THE NEXT PAGE. - 4-2011 AP ® ENGLISH LANGUAGE AND COMPOSITION FREE-RESPONSE QUESTIONS Source C McWilliams, James E. â€Å"On My Mind: The Locavore Myth. † Forbes. com. Forbes, 15 Jul. 2009. Web. 16 Dec. 2009. Coming up next is excerpted from an online assessment article in a business magazine. Purchase neighborhood, contract the separation food ventures, spare the planet. The locavore development has caught a great deal of fans. Shockingly, they are featuring the issues with industrialized food. In any case, a great deal of them are committing a major error. By concentrating on transportation, they neglect other vitality hoarding factors in food creation. Take sheep. A 2006 scholastic examination (supported by the New Zealand government) found that it seemed well and good for a Londoner to purchase sheep delivered from New Zealand than to purchase sheep brought up in the U. K. This finding is irrational if you’re just checking food miles. Be that as it may, New Zealand sheep is raised on pastures with a little carbon impression, while most English sheep is created under serious manufacturing plant like conditions with a major carbon impression. Th

Hamlet Act Iii Climax Essay

In The Tragedy of Hamlet, Prince of Denmark Shakespeare utilizes exemplification, mention, and a facetious inquiry to advocate that the climatic snapshot of Act III is when King Claudius admits to the homicide of King Hamlet in light of the fact that, by definition, the demonstration turns the activity of the scene around, driving toward an inescapable end. Shakespeare utilizes exemplification when King Claudius says that â€Å"[his] offense is rank, it scents to heaven† (line 36). Claudius’ blame of executing his own one of a kind sibling, King Hamlet, is continually on his cognizant, which is the reason he gives the â€Å"offense† the quality of a position smell, something whose nearness is steady and rotten. The reason for embodying Claudius’ â€Å"offense† to have a smell that ranges to paradise is on the grounds that Claudius knows that paradise is the place King Hamlet’s soul lies because of his own deficiency, and his admit to the homicide will drive the scene to an unavoidable end since he has discharged key data to a driving riddle in the plot line. Shakespeare makes a scriptural suggestion to Abel and Cain in lines 37-38 of the play when Claudius says that his â€Å"offense [†¦] hath the basic oldest revile upon’t,/A brother’s murder! †. Shakespeare is giving penance that murder is rarely obsolete; regardless of the time or the spot, the homicide of a sibling by a sibling is never satisfactory according to society or God. This reference intentionally advises us that King Claudius killed his sibling, King Hamlet, as a notice that falling activity concerning Claudius’ unpardonable acts is to continue. Claudius logically solicits, â€Å"O, what type of petition/Can serve my turn? † (lines 51-52). Claudius’ asks this with the information that there is no type of supplication that would serve his turn since his demonstrations were inexcusable and he should confront the ramifications for them. Facetious inquiries are in every case promptly replied, regardless of whether legitimately or in a roundabout way, and King Claudius’ question is subsequently to be addressed by means of the falling activity that is to continue after his monologue. In King Claudius’ discourse in Act III he admits to the homicide of his own sibling, the late King Hamlet, while likewise conceding that it is inexcusable, giving the demonstration no place else to turn, however to convincing results to King Claudius’ flawed activities.

Chemical Sensitivity Example

Chemical Sensitivity Example Chemical Sensitivity â€" Term Paper Example > 15 February, 2011Introduction Industrial accidents are very common. Chemical calamities in industrial premises entail fire, detonation, gas leaks, spills of dangerous substances, accidents in the process of hauling dangerous chemicals as well as exposure to ionizing radiations. The impact of such calamities, especially health related ones, may be long term and even extend to the next generation. Technological risks of greater magnitude and impact can be referred to as disaster like the Bhopal tragedy. Chemical risks are gradually becoming common with progressive development. Clear management principles and practices for dealing with such emergencies arising due to chemical risks are indispensable. The basic principles of dealing with all technological risks, together with chemical ones, are Avoidance, Prevention and Mitigation. Avoidance refers to the way of reducing the potential of the hazard. This can be achieved through various methods such as use of safer chemicals, having sm all inventories, operation at lower temperatures and pressures, among many others. These options are subject to availability of technology and economic viability. Avoidance as well needs suitable location and layout of a factory and also the control of all developments nearby after the establishment. Prevention is the process of minimizing the probability of accidents (hazards) in a given situation. This calls for steps for preventing failures, improving detection (like leaks), laying down shut-down procedures and methods, having proper relief site layout, smooth operation and maintenance. The aim of improvement is to reduce effect when an accident occurs. Emergency action plans, both on-site, are prepared and rehearsed to achieve this goal (Das Behera 262). Literature review Program managementAll industries must have an industrial hygiene program. All levels of administration in a corporation ought to be devoted to the institution and upholding of a safe and healthful place of w ork for an industrial hygiene program to operate and accomplish its objectives. For the plan to be successful, it has got to contain both organizational and financial backing. Both top and middle levels administrators ought to establish the program strategy and make sure that the company functions in the best interest of the employees’ health. They must commit resources, manpower, time as well as money to the full implementation of the program. They must as well offer the authority and demand answerability for the health protection of the workers. Commitment throughout an organization to the program begins with the manager of the industrial hygiene program (Williams, James and Roberts 530). The most significant requirement in the development, management and maintenance of a successful industrial hygiene program is top management support. Without top-level support such a program is not possible. Industrial hygienist ought to develop this support by teaching the production managers the merits of good sound industrial hygiene principles from both the moral and economic point of view. It is significant for the industrial hygienist to convince these young production managers and executives of the need for industrial hygiene programs since their paths will cross again and again in handling upper management. The subsequently significant matter in the expansion and retention of a quality industrial hygiene plan is the acquisition of qualified subordinates. This is a continuous process in the larger programs and is a far from simple issue. It is important for a quality industrial hygiene program to seek employees from institutions that train them well. Since most industrial hygiene programs are chronically shorthanded and can ill afford laggards on their staffs, it is extremely important to interview any prospective new employee very carefully. The other factor of a quality industrial hygiene program is the importance of the industrial hygiene analytical program. If one harnesses the field industrial hygienist to the industrial hygiene chemist, a synergism is developed that is rare in any staff function and is particularly rare in the occupational health field where turf differences are common (Garrett, Cralley Cralley 3).

Pursuit of Individualism in The Picture of Dorian Gray by...

In chapter 20 of The Picture of Dorian Gray by Oscar Wilde, Dorian reflects on his past crimes and wonders whether he will ever change and retrieve his innocence again. Throughout the final chapter of the novel, the elements of Gothic novel that Wilde explores conveys the idea of the pursuit of individualism. Dorian’s wild, racing emotions clearly show how much he is driven by his readiness to fulfill his desires under any circumstance. Through this, the use of specific words and punctuation markings highlight Dorian’s personal yearning of removing himself from his past. First of all, Dorian has evidently changed in contrast to the beginning of the book. In this chapter, he aims for a different purpose, to start his life new and pure again. However, Dorian still strives merely for what he wants instead of thinking for others. He is open to any way that can make it possible to accomplish his own goals. Dorian’s good act of leaving Hetty was simply in response for the desire to return to his innocent state. It is written, â€Å"Perhaps if his life became pure, he would be able to expel every sign of evil passion from the face†¦he would be good and the hideous thing†¦would no longer be a terror to him† (211). The way Dorian introduces his act of kindness indicates that the only reason he kept Hetty from being corrupted was for his own benefit to see his soul new again. In all, his actions were far from being due to good intentions. Furthermore, Dorian’s concerns remain solely onShow MoreRelatedThe Picture Of Dorian Gray And Atlas Shrugged By Ayn Rand1463 Words   |  6 Pagesnecessary pattern, The Picture of Dorian Gray by Oscar Wilde and Atlas Shrugged by Ayn Rand have vital characters who act differently than society hopes and expects. In The Picture of Dorian Gray, Dorian Gray and Lord Henry Wotton are the main characters who represent the struggle of the individual versus society, each in their own way. Lord Henryà ¢â‚¬â„¢s philosophy is very self-centered, with his own pleasures being central to all aspects of his life. This belief system rubs off on Dorian early in the novelRead MoreAn Analysis of Art in Europe from 1873 to 19132761 Words   |  11 Pagesexpressing at once both a longing for an old world spirit and an appreciation for modern and revolutionary ideas. The century of feeling and realism would culminate, of course, in the irony of Oscar Wilde who understood that all art was quite useless if beauty itself had no function in the modern world. Wilde accepted beauty on the virtue of its own merits signaling a transcendental belief (of which De Profundis is the ultimate expression). Yet, the art world after Wildes death in 1900 had already

Justified Killing in the Novel, A Tale of Two Cities by...

Would a teacher stop a gunman during a school shooting? Would a mother do anything and everything to save her child? Would an average civilian help an innocent person whom they didn’t know if their life was in danger? Is everyone capable of killing under the right circumstances? This is one of the questions being analyzed during a unit on the Charles Dickens novel, A Tale of Two Cities at Washington Community High School. Some staff members at this high school agree that every person is capable of killing another human or animal if the conditions suggest it. There is some evidence to propose that the opposite is true, yet the innocent, quiet people are just as capable as killing a person as anyone else. We see this occur in the book. In any case, the innocent, quiet people are still just as capable as the ruthless, bold people, as we see in the story. In the novel, Madame Defarge initially seems like a mellow, humble woman who sits in her wine shop, constantly knitting. Later in the book, the reader learns that she is knitting a register of the names of people she wants exterminated by the revolutionaries. â€Å"Madames resolute right hand was occupied with an axe, in place of the usual softer implements, and in her girdle were a pistol and a cruel knife† (Dickens 217). This quote was referring to her change in what she carries. She goes from carrying the needle and knitting supplies, to a pistol and a knife. The reader sees how she becomes more sinister, and eventually killsShow MoreRelatedRevenge By William Shakespeare s A Tale Of Two Cities1143 Words   |  5 Pagesin A Tale of Two Cities Suppose your family or someone close to you was hurt by someone or a group of people. What would you do and how would you react to the situation? With that thought in mind, think of how you would react if you were the one hurt. In both situations, you may desire compensation from the offenders who hurt you or a loved one. Depending on the reason why you would desire this compensation it can be classified as revenge or vengeance. Some characters in A Tale of Two CitiesRead MoreUnjustified Revenge in A Tale of Two Cities by Charles Dickens925 Words   |  4 PagesCharles Dickens focuses on the revenge that put the bloody French Revolution in motion in his suspenseful story A Tale of Two Cities. The French Revolution was a revolt instigated by the peasants, who attacked the nobles with vengeful hearts starting in the year 1789, and going on until the year 1799. The settings of the book took place in both London and England, two parallels in novel, two cities where the plotting of the Revolution went into affect. Although the reasons behind the different examplesRead MoreMan s Inhumanity Towards His Fellow Man1523 Words   |  7 PagesRevolution, beginning in 1789, was a time of great change brought about by great necessity as a result of an even greater suppression and division of classes. A Tale of Two Cities, written by Charles Dickens, was published in 1859 as a reflective novel about the influential and relatively recent historical event. Shown in both the novel and in historical facts, the Revolution begins as an eruption of built up oppression over hundreds of years, but progresses into a more complex social conflict. SwitchingRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pages—San Diego State University Timothy A. Judge —University of Notre Dame i3iEi35Bj! Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services: Ashley Santora Acquisitions Editor: Brian Mickelson Editorial Project Manager: Sarah Holle Editorial Assistant: Ashlee Bradbury

Compare and Contrast Muslim Empires Free Essays

Between 1450 and 1750, three great Muslim empires arose—the Ottomans, the Safavids, and the Mughals. The Ottomans arose after the Seljuk Turkic kingdom of Rum in Eastern Anatolia collapsed, which occurred because of a Mongol invasion in 1243. The area fell into a chaotic period after that because the Mongols did not directly rule it. We will write a custom essay sample on Compare and Contrast: Muslim Empires or any similar topic only for you Order Now In search of riches, Turkic peoples, including the Ottomans who dominated the rest, flooded into the area. By the 1350s, the Ottomans were advancing from their Asia Minor strongholds. Under Mehmed I, they conquered a large part of the Balkans, and, in 1453, they captured Constantinople of the Byzantine Empire under Mehmed II, â€Å"The Conqueror,† thus establishing an empire from the Balkans that included most of the Arab world. Like the Ottomans, the Safavids arose from struggles of rival Turkish tribes. In the fourteenth century, there were decades of fierce struggles, until, finally, after three successive Safavid leaders died, a Sufi commander named Isma’il survived. He and his followers conquered the city of Tabriz in 1501, as well as most of Persia in the next decade. They then drove the Ozbegs, neighboring nomadic Turks, back to Central Asia and advanced to Iraq. Lastly, the Mughal Dynasty was founded by Babur, who descended from Turkic warriors. He first led an invasion of India in 1526 and conquered the Indus and Ganges plains. After Babur died of an illness, his son, Humayan, succeeded him and was attacked from enemies of all sides because of Babur’s death. He was expelled from India in 1540, but eventually restored Mughal rule by 1556. Humayan’s son, Akbar, would later succeed him and become the greatest ruler in Mughal history. The Ottomans, Safavids and Mughals constructed significant empires, but each adopted different ways of treating their conquered people and developed diverse methods for managing social, political, and economic systems. In order to promote the expansion of their empire, the Ottomans adopted many practices to include non-Muslims in the military. At first, the Ottomans’ first concern was to collect tribute from their conquered people. This first happened in 1243 when the kingdom of Rum was conquered. However, in the fifteenth century, the Ottoman Empire’s imperial armies became increasingly dominated by infantry divisions made up of troops called Janissaries. Most of these Janissaries had been forcibly recruited as adolescent boys in conquered areas, such as the Balkans, where most of the population was made up of Christians. Sometimes the boys’ parents willingly turned their sons over to the Ottoman recruiters because of the opportunities for advancement that came with service to the Ottoman sultans. And although they were legally slaves, they were well-educated and converted to Islam. Some of them even went on to serve in the palace or bureaucracy, but most became Janissaries. These Janissaries, however, later gained political influence. Commerce within the empire was in the hands of Christian and Jewish merchants, who as dhimmis, or â€Å"people of the book,† were under the protection of the Ottoman rulers. The Safavids espoused the Shi’a variant of Islam unlike the Ottomans, who espoused the Sunni variant of Islam. These two variants despised each other, and their hatred showed during the battle of Chaldiran on August 1514 in northwest Persia. However, the Safavids were easily killed because of the Ottomans’ advanced warfare technology. Under Abbas the Great, the Safavid Empire thrived with toleration for captured and conquered people. For example, captured Russian youths were educated and converted, and they formed the backbone of the Safavid’s military forces. They monopolized firearms that had become increasingly prominent in Safavid armies. Also, some Russians were granted provincial governorships and high offices at court. Although the Safavids tolerated the Russians, they were not as kind to the other inhabitants of present-day Iran. For example, Sunni Muslims, Christians, Jews, Zoroastrians, and followers of Sufi preachers, were all pressured into converting to Shi’ism. One of the greatest rulers in all of history was the son and successor of Humayan, Akbar the Great. The Mughals, under Akbar, developed the most enlightened social, political, and economic methods for treating their conquered people. He not only extended the Mughal Empire with conquests throughout north and central India, but also made the Mughal Dynasty sustainable because of his social and administrative policies. He pursued a policy of reconciliation and cooperation with the Hindu princes and overall population of his realm. For example, he encouraged intermarriage between the Mughal aristocracy and families of the Hindu Rajput rulers. In addition, Akbar abolished jizya, which was a head tax on Hindus. He also allowed Hindus to be promoted to high ranks in the government. Further, Akbar ended the longstanding ban on the construction of new Hindu temples, and he ordered Muslims to respect cows because the Hindus viewed them as sacred. He even invented a new faith called Din-i-Ilahi, which blended elements of the many religions with which he was familiar. He believed that this would unite his Hindu and Muslim subjects, but it failed. Similar to the Ottomans’ collection of tribute, Akbar did leave some areas of his empire alone so long as they swore allegiance to Mughal rulers and paid their taxes on time. However, these areas were only left alone because of a shortage of administrators. The Ottoman, Safavid, and Mughal Dynasties each treated their conquered people and non-Muslims differently through political, economic and social procedures. Akbar the Great and the Mughals had the most enlightened approach on how to treat these people, such as encouraging intermarriage, abolishing the jizya, and ending the ban on the building of new Hindu temples. This approach ultimately led to greater success for the empire as a whole. In contrast, the practices utilized by the Ottomans and Safavids resulted in more discontent for the conquered people and non-Muslims. Overall, these three empires over a three hundred year span conquered thousands of people and had to develop administrative practices and policies. These methods greatly impacted their success. How to cite Compare and Contrast: Muslim Empires, Papers

Relevant Cost for Decision Making Chapter 13 Essay Example

Relevant Cost for Decision Making Chapter 13 Paper Chapter 13 Relevant Costs for Decision Making Solutions to Questions 13-1A relevant cost is a cost that differs in total between the alternatives in a decision. 13-2An incremental cost (or benefit) is the change in cost (or benefit) that will result from some proposed action. An opportunity cost is the benefit that is lost or sacrificed when rejecting some course of action. A sunk cost is a cost that has already been incurred and that cannot be changed by any future decision. 13-3No. Variable costs are relevant costs only if they differ in total between the alternatives under consideration. 3-4No. Not all fixed costs are sunk—only those for which the cost has already been irrevocably incurred. A variable cost can be a sunk cost, if it has already been incurred. 13-5No. A variable cost is a cost that varies in total amount in direct proportion to changes in the level of activity. A differential cost is the difference in cost between two alternatives. If the level of activity is the same for the two alternatives, a variable cost will not be affected and it will be irrelevant. 13-6No. Only those future costs that differ between the alternatives under consideration are relevant. 3-7Only those costs that would be avoided as a result of dropping the product line are relevant in the decision. Costs that will not differ regardless of whether the product line is retained or discontinued are irrelevant. 13-8Not necessarily. An apparent loss may be the result of allocated common costs or of sunk costs that cannot be avoided if the product line is dropped. A product line should be discontinued only if the contribution margin that will be lost as a result of dropping the line is less than the fixed costs that would be avoided. Even in that situation the product line may be retained if its presence promotes the sale of other products. 13-9Allocations of common fixed costs can make a product line (or other segment) appear to be unprofitable, whereas in fact it may be profitable. 13-10If a company decides to make a part internally rather than to buy it from an outside supplier, then a portion of the company’s facilities have to be used to make the part. The company’s opportunity cost is measured by the benefits that could be derived from the best alternative use of the facilities. 3-11Any resource that is required to make products and get them into the hands of customers could be a constraint. Some examples are machine time, direct labor time, floor space, raw materials, investment capital, supervisory time, and storage space. While not covered in the text, constraints can also be intangible and often take the form of a formal or informal policy that prevents the organization from furthering its goals. 13-12Assuming that fixed costs are not affected, profits are maximized when the total contribution margin is maximized. We will write a custom essay sample on Relevant Cost for Decision Making Chapter 13 specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Relevant Cost for Decision Making Chapter 13 specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Relevant Cost for Decision Making Chapter 13 specifically for you FOR ONLY $16.38 $13.9/page Hire Writer A company can maximize its contribution margin by focusing on the products with the greatest amount of contribution margin per unit of the constrained resource. 13-13Joint products are two or more products that are produced from a common input. Joint costs are the costs that are incurred up to the split-off point. The split-off point is the point in the manufacturing process where joint products can be recognized as individual products. 13-14Joint costs should not be allocated among joint products. If joint costs are allocated among the joint products, then managers may think they are avoidable costs of the end products. However, the joint costs will continue to be incurred as long as the process is run regardless of what is done with one of the end products. Thus, when making decisions about the end products, the joint costs are not avoidable and are irrelevant. 13-15As long as the incremental revenue from further processing exceeds the incremental costs of further processing, the product should be processed further. 3-16Most costs of a flight are either sunk costs, or costs that do not depend on the number of passengers on the flight. Depreciation of the aircraft, salaries of personnel on the ground and in the air, and fuel costs, for example, are the same whether the flight is full or almost empty. Therefore, adding more passengers at reduced fares at certain times of the week when seats would otherwise be empty does little to increase the total costs of making the flight, b ut can do much to increase the total contribution and total profit. Exercise 13-1 (15 minutes) | |Case 1 | |Case 2 | | |Item |Relevant |Not Relevant | |Relevant |Not Relevant | |a. |Sales revenue |X | | | |X | |b. |Direct materials |X | | |X | | |c. Direct labor |X | | | |X | |d. |Variable manufacturing overhead |X | | | |X | |e. |Depreciation— Model B100 machine | |X | | |X | |f. |Book value— Model B100 machine | |X | | |X | |g. Disposal value— Model B100 machine | |X | |X | | |h. |Market value—Model B300 machine (cost) |X | | |X | | |i. |Fixed manufacturing overhead | |X | | |X | |j. |Variable selling expense |X | | | |X | |k. Fixed selling expense |X | | | |X | |l. |General administrative overhead |X | | | |X | Exercise 13-2 (30 minutes) 1. No, production and sale of the racing bikes should not be discontinued. If the racing bikes were discontinued, then the net operating income for the company as a whole would decrease by $11,000 each quarter: Lost co ntribution margin | |$(27,000) | |Fixed costs that can be avoided: | | | |Advertising, traceable |$ 6,000 | | |Salary of the product line manager |  10,000 |  Ã‚  Ã‚  16,000 | |Decrease in net operating income for the company as a whole | |$(11,000) | The depreciation of the special equipment is a sunk cost and is not relevant to the decision. The common costs are allocated and will continue regardless of whether or not the racing bikes are discontinued; thus, they are not relevant to the decision. Alternative Solution: |Current Total |Total If Racing Bikes|Difference: Net | | | |Are Dropped |Operating Income | | | | |Increase or (Decrease) | |Sales |$300,000 |$240,000 |$(60,000) | |Less variable expenses |  120,000 |  Ã‚  Ã‚  87,000 |  Ã‚  33,000 | |Contribution margin |  180,000 |  153,000 |  (27,000) | |Less fixed expenses: | | | | |Advertising, traceable |30,000 |24,000 |6,000 | |Depreciation on special |23,000 |23,000 |0 | |equipment* | | | | |Salaries of product managers |35,000 |25,000 |10,000 | |Common allocated costs |  Ã‚  Ã‚  60,000 |  Ã‚  60,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | |Total fixed expenses |  148,000 |  132,000 |  Ã‚  Ã‚  16,000 | |Net operating income |$  32,000 |$  21,000 |$ (11,000) | *Includes pro-rated loss on the special equipment if it is disposed of. Exercise 13-2 (continued) 2. The segmented report can be improved by eliminating the allocation of the common fixed expenses. Following the format introduced in Chapter 12 for a segmented income statement, a better report would be: | | |Total |Dirt Bikes |Mountain Bikes |Racing Bikes | | |Sales $300,000 |$90,000 |$150,000 |$60,000 | | |Less variable manufacturing and selling expenses |  120,000 |  27,000 |  Ã‚  Ã‚  60,000 |  Ã‚  33,000 | | |Contribution margin |  180,000 |  63,000 |  Ã‚  Ã‚  90,000 |  Ã‚  27,000 | | |Less traceable fixed expenses: | | | | | | |Advertising |30,000 |10,000 |14,000 |6,000 | | |Depreciation of special equipment |23,000 |6,000 |9,000 |8,000 | | |Salaries of the product line managers |  Ã‚  Ã‚  35,000 |  12,000 |  Ã‚  Ã‚  13,000 |  Ã‚  10,000 | | |Total traceable fixed |  Ã‚  Ã‚  88,000 |  28,000 |  Ã‚  Ã‚  36,000 |  Ã‚  24, 000 | | |expenses | | | | | | |Product line segment margin |92,000 |$35,000 |$ 54,000 |$? 3,000 | | |Less common fixed expenses |  Ã‚  Ã‚  60,000 | | | | | |Net operating income |$? 32,000 | | | | Exercise 13-3 (30 minutes) | 1. |Per Unit Differential | |15,000 units | | | |Costs | | | | | |Make |Buy | |Make |Buy | | |Cost of purchasing | |$35 | | |$525,000 | | |Direct materials |$14 | | |$210,000 | | | |Direct labor |10 | | |150,000 | | | Variable manufacturing overhead |3 | | |45,000 | | | |Fixed manufacturing overhead, traceable1 |2 | | |30,000 | | | |Fixed manufacturing overhead, common |  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚  Ã‚   | |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total costs |$29 |$35 | |$435,000 |$525,000 | | |Difference in favor of continuing to make the carburetors | |$6 | | | |$90,000 | | |1 |Only the supervisory salaries can be avoided if the carburetors are purchased. The remaining book value of the special | | |equipment is a sunk cost; hence, the $4 per unit depreciation expense is not relevant to this decision. Based on these data, | | |the company should reject the offer and should continue to produce the carburetors internally. | | 2. |Make |Buy | | |Cost of purchasing (part 1) | |$525,000 | | |Cost of making (part 1) |$435,000 | | | |Opportunity cost—segment margin foregone on a potential new product line |  150,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total cost |$585,000 |$525,000 | | |Difference in favor of purchasing from the outside supplier | |$60,000 | | Thus, the company should accept the offer and purchase the carburetors from the outside supplier. Exercise 13-4 (15 minutes) Only the incremental costs and benefits are relevant. In particular, only the variable manufacturing overhead and the cost of the special tool are relevant overhead costs in this situation. The other manufacturing overhead costs are fixed and are not affected by the decision. | |Per Unit |Total | | | |for 20 | | | |Bracelets | |Incremental revenue |$169. 95 |$3,399. 0 | |Incremental costs: | | | |Variable costs: | | | |Direct materials |$  84. 00 |1,680. 00 | |Direct labor |45. 00 |900. 00 | |Variable manufacturing overhead |4. 00 |80. 00 | |Special filigree | 2. 00 | 40. 00 | |Total variable cost |$135. 00 |2,700. 0 | |Fixed costs: | | | |Purchase of special tool | | 250. 00 | |Total incremental cost | | 2,950. 00 | |Incremental net operating income | |$ 449. 00 | Even though the price for the special order is below the companys regular price for such an item, the special order would add to the companys net operating income and should be accepted. This conclusion would not necessarily follow if the special order affected the regula r selling price of bracelets or if it required the use of a constrained resource. Exercise 13-5 (30 minutes) | 1. | |A |B |C | | |(1) |Contribution margin per unit |$54 |$108 |$60 | | |(2) |Direct material cost per unit |$24 |$72 |$32 | | |(3) |Direct material cost per pound |$8 |$8 |$8 | | |(4) |Pounds of material required per unit (2) ? (3) |3 |9 |4 | | |(5) |Contribution margin per pound (1) ? 4) |$18 |$12 |$15 | 2. The company should concentrate its available material on product A: | |A |B |C | |Contribution margin per pound (above) |$ 18 |$ 12 |$ 15 | |Pounds of material available |? 5,000 |? 5,000 |? 5,000 | |Total contribution margin |$90,000 |$60,000 |$75,000 | Although product A has the lowest contribution margin per unit and the second lowest contribution margin ratio, it is preferred over the other two products since it has the greatest amount of contribution margin per pound of material, and material is the company’s constrained resource. 3. The price Barlow Company would be willing to pay per pound for additional raw materials depends on how the materials would be used. If there are unfilled orders for all of the products, Barlow would presumably use the additional raw materials to make more of product A. Each pound of raw materials used in product A generates $18 of contribution margin over and above the usual cost of raw materials. Therefore, Barlow should be willing to pay up to $26 per pound ($8 usual price plus $18 contribution margin per pound) for the additional raw material, but would of course prefer to pay far less. The upper limit of $26 per pound to manufacture more product A signals to managers how valuable additional raw materials are to the company. If all of the orders for product A have been filled, Barlow Company would then use additional raw materials to manufacture product C. The company should be willing to pay up to $23 per pound ($8 usual price plus $15 contribution margin per pound) for the additional raw materials to manufacture more product C, and up to $20 per pound ($8 usual price plus $12 contribution margin per pound) to manufacture more product B if all of the orders for product C have been filled as well. Exercise 13-6 (10 minutes) |A |B |C | |Selling price after further processing |$20 |$13 |$32 | |Selling price at the split-off point |  16 |  Ã‚  8 |  25 | |Incremental reve nue per pound or gallon |$  4 |$  5 |$  7 | |Total quarterly output in pounds or gallons |? 15,000 |? 20,000 |? 4,000 | |Total incremental revenue |$60,000 |$100,000 |$28,000 | |Total incremental processing costs |  63,000 |  Ã‚  80,000 |  36,000 | |Total incremental profit or loss |$(3,000) |$  20,000 |$(8,000) | Therefore, only product B should be processed further. Exercise 13-7 (30 minutes) 1. The relevant costs of a hunting trip would be: |Travel expense (100 miles @ $0. 21 per mile) |$21 | | |Shotgun shells |20 | | |One bottle of whiskey |  15 | | |Total |$56 | This answer assumes that Bill would not be drinking the bottle of whiskey anyway. It also assumes that the resale values of the camper, pickup truck, and boat are not affected by taking one more hunting trip. The money lost in the poker game is not relevant because Bill would have played poker even if he did not go hunting. He plays poker every weekend. The other costs are sunk at the point at which the decision is made to go on another hunting trip. 2. If Bill gets lucky and bags another two ducks, all of his costs are likely to be about the same as they were on his last trip. Therefore, it really doesn’t cost him anything to shoot the last two ducks—except possibly the costs for extra shotgun shells. The costs are really incurred in order to be able to hunt ducks and would be the same whether one, two, three, or a dozen ducks were actually shot. All of the costs, with the possible exception of the costs of the shotgun shells, are basically fixed with respect to how many ducks are actually bagged during any one hunting trip. 3. In a decision of whether to give up hunting entirely, more of the costs listed by John are relevant. If Bill did not hunt, he would not need to pay for: gas, oil, and tires; shotgun shells; the hunting license; and the whiskey. In addition, he would be able to sell his camper, equipment, boat, and possibly pickup truck, the proceeds of which would be considered relevant in this decision. The original costs of these items are not relevant, but their resale values are relevant. Exercise 13-7 (continued) These three requirements illustrate the slippery nature of costs. A cost that is relevant in one situation can be irrelevant in the next. None of the costs—except possibly the cost of the shotgun shells—are relevant when we compute the cost of bagging a particular duck; some of them are relevant when we compute the cost of a hunting trip; and more of them are relevant when we consider the possibility of giving up hunting. Exercise 13-8 (10 minutes) |Contribution margin lost if the Linen Department is dropped: | | |Lost from the Linen Department |$600,000 | |Lost from the Hardware Department (10% ? 2,100,000) |  210,000 | |Total lost contribution margin |810,000 | |Less fixed costs that can be avoided ($800,000 – $340,000) |  460,000 | |Decrease in profits for the company as a whole |$350,000 | Exercise 13-9 (15 minutes) The target production level is 40,000 starters per period, as shown by the relations between per-unit and total fixed costs. | | |â€Å"Cost† Per |Differential Costs | | | | |Unit |Make |Buy |Expl anation | | |Direct materials |$3. 10 |$3. 0 | |Can be avoided by buying | | |Direct labor |2. 70 |2. 70 | |Can be avoided by buying | | |Variable manufacturing overhead |0. 60 |0. 60 | |Can be avoided by buying | | |Supervision |1. 50 |1. 50 | |Can be avoided by buying | | |Depreciation |1. 00 |— | |Sunk Cost | | |Rent |0. 0 |— | |Allocated Cost | | |Outside purchase price |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |$8. 40 | | | |Total cost |$9. 20 |$7. 90 |$8. 40 | | The company should make the starters, rather than continuing to buy from the outside supplier. Making the starters will result in a $0. 50 per starter cost savings, or a total savings of $20,000 per period: $0. 50 per starter ? 40,000 starters = $20,000 Exercise 13-10 (15 minutes) 1. Annual profits will be increased by $39,000: |Per Unit |15,000 Units | |Incremental sales |$14. 00 |$210,000 | |Incremental costs: | | | |Direct materials |5. 10 |76,500 | |Direct labor |3. 80 |57,000 | |V ariable manufacturing overhead |1. 0 |15,000 | |Variable selling and administrative |  Ã‚  Ã‚  1. 50 |  Ã‚  Ã‚  22,500 | |Total incremental costs |  11. 40 |  171,000 | |Incremental profits |$? 2. 60 |$? 39,000 | The fixed costs are not relevant to the decision, since they will be incurred regardless of whether the special order is accepted or rejected. 2. The relevant cost is $1. 50 (the variable selling and administrative expenses). All other variable costs are sunk, since the units have already been produced. The fixed costs would not be relevant, since they will not change in total as a consequence of the price charged for the left-over units. Exercise 13-11 (15 minutes) The company should accept orders first for C, second for A, and third for B. The computations are: | | |A |B |C | |(1) |Direct materials required per unit |$24 |$15 |$9 | |(2) |Cost per pound |$3 |$3 |$3 | |(3) |Pounds required per unit (1) ? 2) |8 |5 |3 | |(4) |Contribution margin per unit |$32 |$14 |$21 | |(5) |Contribution margin per pound of materials used (4) ? (3) |$4. 00 |$2. 80 |$7. 00 | Since C uses the least amount of material per unit of the three products, and since it is the most profitable of the three in terms of its use of materials, some students will immediately assume that this is an infallible relationship. That is, they will assume that the way to spot the most profitable product is to find the one using the least amount of the constrained resource. The way to dispel this notion is to point out that product A uses more material (the constrained resource) than does product B, but yet it is preferred over product B. The key factor is not how much of a constrained resource a product uses, but rather how much contribution margin the product generates per unit of the constrained resource. Exercise 13-12 (10 minutes) |Sales value if processed further |$84,000 | |(7,000 units ? $12 per unit) | | |Sales value at the split-off point |  63,000 | |(7,000 units ? 9 per unit) | | |Incremental revenue |21,000 | |Less cost of processing further |  Ã‚  9,500 | |Net advantage of processing further |$11,500 | Exercise 13-13 (20 minutes) | 1. |Fixed cost per mile ($5,000* ? 50,000 miles) |$0. 10 | | |Variable cost per mile |  0. 7 | | |Average cost per mile |$0. 17 | | |* |Insurance |$1,600 | | | |Licenses |250 | | | |Taxes |150 | | | |Garage rent |1,200 | | | |Depreciation |  1,800 | | | |Total |$5,000 | This answer assumes the resal e value of the truck does not decline because of the wear and tear that comes with use. 2. The insurance, the licenses, and the variable costs (gasoline, oil, tires, and repairs) would all be relevant to the decision, since these costs are avoidable by not using the truck. (However, the owner of the garage might insist that the truck be insured and licensed if it is left in the garage. In that case, the insurance and licensing costs would not be relevant since they would be incurred regardless of the decision. ) The taxes would not be relevant, since they must be paid regardless of use; the garage rent would not be relevant, since it must be paid to park the truck; and the depreciation would not be relevant, since it is a sunk cost. However, any decrease in the resale value of the truck due to its use would be relevant. 3. Only the variable costs of $0. 07 would be relevant, since they are the only costs that can be avoided by having the delivery done commercially. 4. In this case, only the fixed costs associated with the second truck would be relevant. The variable costs would not be relevant, since they would not differ between having one or two trucks. (Students are inclined to think that variable costs are always relevant in decision-making, and to think that fixed costs are always irrelevant. This requirement helps to dispel that notion. ) Exercise 13-14 (30 minutes) No, the bilge pump product line should not be discontinued. The computations are: Contribution margin lost if the line is dropped | |â‚ ¬(460,000) | |Fixed costs that can be avoided: | | | |Advertising |â‚ ¬270,000 | | |Salary of the product line manager |32,000 | | |Insurance on inventories |  Ã‚  Ã‚  Ã‚  Ã‚  8,000 |  Ã‚  Ã‚  310, 000 | |Net disadvantage of dropping the line | |â‚ ¬(150,000) | The same solution can be obtained by preparing comparative income statements: | |Keep Product Line |Drop Product Line |Difference: Net | | | | |Operating Income | | | |Increase or (Decrease) | |Sales |â‚ ¬850,000 |â‚ ¬Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |â‚ ¬(850,000) | |Less variable expenses: | | | | |Variable manufacturing expenses |330,000 |0 |330,000 | |Sales commissions |42,000 |0 |42,000 | |Shipping |  Ã‚  Ã‚  Ã‚  18,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  Ã‚  18,000 | |Total variable expenses |  Ã‚  390,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  390,000 | |Contribution margin |  Ã‚  460,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  (460,000) | |Less fixed expenses: | | | | |Advertising |270,000 |0 |270,000 | |Depreciation of equipment |80,000 |80,000 |0 | |General factory overhead |105,000 |105,000 |0 | |Salary of product line manager |32,000 |0 |32,000 | |Insurance on inventories |8,000 |0 |8,000 | |Purchasing department expenses |  Ã‚  Ã‚  Ã‚  45,000 |  Ã‚  Ã‚  Ã‚  Ã‚  45,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | |Total fixed expenses |  Ã‚  540,000 |  Ã‚  Ã‚  230,000 |  Ã‚  Ã‚  310,000 | |Net operating loss |â‚ ¬Ã‚  (80,000) |â‚ ¬(230,000) |â‚ ¬(150,000) | Exercise 13-15 (20 minutes) The costs that are relevant in a make-or-buy decision are those costs that can be avoided as a result of purchasing from the outside. The analysis for this exercise is: |Per Unit | |30,000 Units | | |Differential Costs | | | | |Make | |Buy | |Make | |Buy | |Cost of purchasing | | |$21. 00 | | | |$630,000 | |Cost of making: | | | | | | | | |Direct materials |$? 3. 60 | | | |$108,000 | | | |Direct labor |10. 00 | | | |300,000 | | | |Variable overhead |2. 0 | | | |72,000 | | | |Fixed overhead |  Ã‚  Ã‚  3. 00 |* |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |  Ã‚  Ã‚  90,000 | |     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total cost |$19. 00 | |$21. 00 | |$570,000 | |$630,000 | |* |The remaining $6 of fixed overhead cost would not be relevant, since it will continue regardless of whether the company | | |makes or buys the parts. | The $80,000 rental value of the space being used to produce part S-6 represents an opportunity cost of continuing to produce the part internally. Thus, the completed analysis would be: |Make |Buy | |Total cost, as above |$570,000 |$630,000 | |Rental value of the space (opportunity cost) |  Ã‚  Ã‚  80,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total cost, including opportunity cost |$650,000 |$630,000 | |Net advantage in favor of buying | |$20,000 | | Problem 13-16 (30 minutes) | 1. Contribution margin lost if the flight is | |$(12,950) | | |discontinued | | | | |Flight costs that can be avoided if the flight is discontinued: | | | | |Flight promotion |$  Ã‚  750 | | | |Fuel for aircraft |5,800 | | | |L iability insurance (1/3 ? $4,200) |1,400 | | | |Salaries, flight assistants |1,500 | | | |Overnight costs for flight crew and assistants |  Ã‚  Ã‚  Ã‚  300 |  Ã‚  Ã‚  Ã‚  9,750 | | |Net decrease in profits if the flight is discontinued | |$? 3,200) | The following costs are not relevant to the decision: |Cost | |Reason | | | | | |Salaries, flight crew | |Fixed annual salaries, which will not change. | | | | | |Depreciation of aircraft | |Sunk cost. | | | | |Liability insurance (two-thirds) | |Two-thirds of the liability insurance is unaffected by this | | | |decision. | | | | | |Baggage loading and flight preparation | |This is an allocated cost that will continue even if the flight is | | | |discontinued. | Problem 13-16 (continued) Alternative Solution: |Keep the Flight |Drop the Flight |Difference: Net | | | | |Operating Income | | | | |Increase or (Decrease) | |Ticket revenue |$14,000 |$  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |$(14,000) | |Less variable expenses |  Ã‚  Ã‚  1,050 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  Ã‚  1,050 | |Contribution margin |  12,950 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  (12,950) | |Less flight expenses: | | | | |Salaries, flight crew |1,800 |1,800 |0 | |Flight promotion |750 |0 |750 | |Depreciation of aircraft |1,550 |1,550 |0 | |Fuel for aircraft |5,800 0 |5,800 | |Liability insurance |4,200 |2,800 |1,400 | |Salaries, flight assistants |1,500 |0 |1,500 | |Baggage loading and flight preparation |1,700 |1,700 |0 | |Overnight costs for flight crew and |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  300 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  300 | |assistants at destination | | | | |Total flight expenses |  Ã‚  17,600 |  Ã‚  Ã‚  Ã‚  7,850 |  Ã‚  Ã‚  Ã‚  9,750 | |Net operating loss |$ (4,650) |$ (7,850) |$  Ã‚  (3,200) | 2. The goal of increasing the seat occupancy could be obtained by eliminating flights with a lower-than-average seat occupancy. By eliminating these flights and keeping the flights with a hig her average seat occupancy, the overall average seat occupancy for the company as a whole would be improved. This could reduce profits, however, in at least two ways. First, the flights that are eliminated could have contribution margins that exceed their avoidable costs (such as in the case of flight 482 in part 1). If so, then eliminating these flights would reduce the company’s total contribution margin more than it would reduce total costs, and profits would decline. Second, these flights might be acting as â€Å"feeder† flights, bringing passengers to cities where connections to more profitable flights are made. Problem 13-17 (15 minutes) 1. | |Per 16-Ounce T-Bone | |Revenue from further processing: | | |Sales price of one filet mignon (6 ounces ? $4. 00 per pound ? 6 ounces per pound) |$1. 50 | |Sales price of one New York cut (8 ounces ? $2. 80 per pound ? 16 ounces per pound) |  1. 40 | |Total revenue from further processing |2. 90 | |Less sales revenue from one T-bone steak |  2. 25 | |Incremental revenue from further processing |0. 65 | |Less cost of further processing |  0. 5 | |Profit per pound from further proce ssing |$0. 40 | 2. The T-bone steaks should be processed further into the filet mignon and the New York cut. This will yield $0. 40 per pound in added profit for the company. The $0. 45 â€Å"profit† per pound shown in the text is not relevant to the decision, since it contains allocated joint costs. The company will incur the joint costs regardless of whether the T-bone steaks are sold outright or processed further; thus, this cost should be ignored in the decision. Problem 13-18 (60 minutes) 1. The simplest approach to the solution is: Gross margin lost if the store is closed | | |$(316,800) | |Costs that can be avoided: | | | | |Sales salaries |$70,000 | | | |Direct advertising |51,000 | | | |Store rent |85,000 | | | |Delivery salaries |4,000 | | | |Store management salaries |9,000 | | | |($21,000 – $12,000) | | | | Salary of new manager |11,000 | | | |General office compensation |6,000 | | | |Insurance on inventories ($7,500 ? 2/3) |5,000 | | | |Utilities |31 ,000 | | | |Employment taxes |  15,000 |* |  Ã‚  Ã‚  287,000 | |Decrease in company profits if the North Store is closed | | |$  (29,800) | *Salaries avoided by closing the store: | | | Sales salaries |$70,000 | | Delivery salaries |4,000 | | Store management salaries |9,000 | | Salary of new manager |11,000 | | General office compensation |  Ã‚  Ã‚  6,000 | | Total avoided |100,000 | | Employment tax rate | 5% | | Employment taxes avoided |$15,000 | Problem 13-18 (continued) Alternative Solution: | |North Store Kept |North Store Closed |Difference: Net | | |Open | |Operating Income | | | | |Increase or (Decrease) | |Sales |$720,000 |$? 0 |$(720,000) | | |Less cost of goods sold   403,200 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  403,200 | | |Gross margin |  316,800 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  (316,800) | | |Operating expenses: | | | | | |Selling expenses: | | | | | |Sales salaries |70,000 |0 |70,000 | | |Direct advertising |51,000 |0 |51,000 | | |General advertising |10,800 |10,800 |0 | | |Store rent |85,000 |0 |85,000 | | |Depreciation of store fixtures |4,600 |4,600 |0 | | |Delivery salaries |7,000 |3,000 |4,000 | | |Depreciation of delivery equipment |  Ã‚  Ã‚  Ã‚  3,000 |  Ã‚  Ã‚  Ã‚  3,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | | |Total selling expenses |  231,400 |  Ã‚  21,400 |  210,000 | | |Administrative expenses: | | | | | |Store management salaries |21,000 |12,000 |9,000 | | |Salary of new manager |11,000 |0 |11,000 | | |General office compensation |12,000 |6,000 |6,000 | | |Insurance on fixtures and |7,500 |2,500 |5,000 | | |inventory | | | | | |Utilities |31,000 |0 |31,000 | | |Employment taxes |18,150 |3,150 |15,000 |* | General office—other |  Ã‚  Ã‚  18,000 |  Ã‚  18,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | | |Total administrative expenses |  118,650 |  Ã‚  41,650 |  Ã‚  Ã‚  Ã‚  77,000 | | |Total operating expenses |  350,050 |  Ã‚  6 3,050 |  Ã‚  287,000 | | |Net operating income (loss) |$(33,250) |$(63,050) |$  (29,800) | | *See the computation on the prior page. Problem 13-18 (continued) 2. Based on the data in (1), the North Store should not be closed. If the store is closed, then the company’s overall net operating income will decrease by $29,800 per quarter. If the store space cannot be subleased or the lease broken without penalty, a decision to close the store would cause an even greater decline in the company’s overall net income. If the $85,000 rent cannot be avoided and the North Store is closed, the company’s overall net operating income would be reduced by $114,800 per quarter ($29,800 + $85,000). 3. Under these circumstances, the North Store should be closed. The computations are as follows: |Gross margin lost if the North Store is closed (part 1) |$(316,800) | |Gross margin gained from the East Store: $720,000 ? 1/4 = $180,000; $180,000 ? 5%* = $81,000 |  Ã‚  Ã‚  Ã‚  81,000 | |Net operating loss in gross margin |(235,800) | |Less costs that can be avoided if the North Store is closed (part 1) |  Ã‚  Ã‚  287,000 | |Net advantage of closing the North Store |$? 51,200 | *The East Store’s gross margin percentage is: $486,000 ? $1,080,000 = 45% Problem 13-19 (60 minutes) 1. The $90,000 in fixed overhead cost s charged to the new product is a common cost that will be the same whether the tubes are produced internally or purchased from the outside. Hence, they are not relevant. The variable manufacturing overhead per box of Chap-Off would be $0. 50, as shown below: Total manufacturing overhead cost per box of Chap-Off |$1. 40 | |Less fixed portion ($90,000 ? 100,000 boxes) |  0. 90 | |Variable overhead cost per box |$0. 50 | The total variable costs of producing one box of Chap-Off would be: |Direct materials |$3. 60 | |Direct labor |2. 00 | |Variable manufacturing overhead |  0. 0 | |Total variable cost per box |$6. 10 | If the tubes for the Chap-Off are purchased from the outside supplier, then the variable cost per box of Chap-Off would be: |Direct materials ($3. 60 ? 75%) |$2. 70 | |Direct labor ($2. 00 ? 90%) |1. 80 | |Variable manufacturing overhead ($0. 50 ? 90%) |0. 45 | |Cost of tube from outside |  1. 5 | |Total variable cost per box |$6. 30 | Therefore, the company sho uld reject the outside supplier’s offer. A savings of $0. 20 per box of Chap-Off will be realized by producing the tubes internally. Problem 13-19 (continued) Another approach to the solution would be: |Cost avoided by purchasing the tubes: | | |Direct materials ($3. 60 ? 25%) |$0. 90 | |Direct labor ($2. 00 ? 10%) |0. 20 | |Variable manufacturing overhead ($0. 50 ? 0%) |  0. 05 | |Total costs avoided |$1. 15 |* | | | | |Cost of purchasing the tubes from the outside |$1. 35 | | | | |Cost savings per box by making internally |$0. 20 | |* |This $1. 5 is the cost of making one box of tubes internally, since it represents the overall cost savings that | | |will be realized per box of Chap-Off by purchasing the tubes from the outside. | 2. The maximum purchase price would be $1. 15 per box. The company would not be willing to pay more than this amount, since the $1. 15 represents the cost of producing one box of tubes internally, as shown in Part 1. To make purchasing the t ubes attractive, however, the purchase price should be less than $1. 15 per box. Problem 13-19 (continued) 3. At a volume of 120,000 boxes, the company should buy the tubes. The computations are: |Cost of making 120,000 boxes: | | |120,000 boxes ? $1. 5 per box |$138,000 | |Rental cost of equipment |  Ã‚  Ã‚  40,000 | |Total cost |$178,000 | | | | |Cost of buying 120,000 boxes: | | |120,000 boxes ? $1. 35 per box |$162,000 | | | | |Or, on a total cost basis, the computations are: | | | | | |Cost of making 120,000 boxes: | | |120,000 boxes ? 6. 10 per box |$732,000 | |Rental cost of equipment |  Ã‚  Ã‚  40,000 | |Total cost |$772,000 | | | | |Cost of buying 120,000 boxes: | | |120,000 boxes ? $6. 30 per box |$756,000 | Thus, buying the boxes will save the company $16,000 per year. Problem 13-19 (continued) 4. Under these circumstances, the company should make the 100,000 boxes of tubes and purchase the remaining 20,000 boxes from the outside supplier. The costs would: |Cost of making: 100,000 boxes ? $1. 15 per box |$115,000 | |Cost of buying: 20,000 boxes ? $1. 35 per box |  Ã‚  Ã‚  27,000 | |Total cost |$142,000 | Or, on a total cost basis, the computation would be: Cost of making: 100,000 boxes ? $6. 10 per box |$610,000 | |Cost of buying: 20,000 boxes ? $6. 30 per box |  126,000 | |Total cost |$736,000 | Since the amount of cost under this alternative is $20,000 less than the best alternative in Part 3, the company should make as many tubes as possible with the current equipment and buy the remaining tubes from the outside supplier. 5. Management should take into account at least the following additional factors: )The ability of the supplier to meet required delivery schedules. b)The qu ality of the tubes purchased from the supplier. c)Alternative uses of the capacity that would be used to make the tubes. d)The ability of the supplier to supply tubes if volume increases in future years. e)The problem of alternative sources of supply if the supplier proves undependable. Problem 13-20 (30 minutes) 1. Since the fixed costs will not change as a result of the order, they are not relevant to the decision. The cost of the new machine is relevant, and this cost will have to be recovered by the current order since there is no assurance of future business from the retail chain. |Unit |Total—5,000 units | |Revenue from the order ($50 ? 84%) |$42 |$210,000 | |Less costs associated with the order: | | | |Direct materials |15 |75,000 | |Direct labor |8 |40,000 | |Variable manufacturing overhead |3 |15,000 | |Variable selling expense ($4 ? 25%) |1 |5,000 | |Special machine ($10,000 ? ,000 units) |  Ã‚  Ã‚  2 |  Ã‚  Ã‚  10,000 | |Total costs |  29 |  145,000 | | Net increase in profits |$13 |$  65,000 | | 2. |Revenue from the order: | | | |Reimbursement for costs of production (variable production costs of $26, plus fixed manufacturing |$175,000 | | |overhead cost of $9 = $35 per unit; $35 per unit ? 5,000 units) | | | |Fixed fee ($1. 80 per unit ? ,000 units) |  Ã‚  Ã‚  Ã‚  Ã‚  9,000 | | |Total revenue |184,000 | | |Less incremental costs—variable production costs |  130,000 | | |($26 per unit ? 5,000 units) | | | |Net increase in profits |$  54,000 | | 3. |Sales revenue: | | | |From the U. S. Army (above) |$184,000 | | |From regular channels ($50 per unit ? 5,000 units) |  250,000 | | |Net decrease in revenue |(66,000) | | |Less variable selling expenses avoided if the Army’s order is accepted ($4 per unit ? 5,000 units) |  Ã‚  Ã‚  20,000 | | |Net de

A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay Example

A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay Example A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay I will make two inquiries from this assignment. First inquiry is event direction and 2nd inquiry was SWOT Analysis. The first inquiry based on how, to set up an event direction and organisation construction. Making a calling in event direction is a good pick. Event organisation involves analyzing the workings of trade name, placing the purpose audience, and organizing the technological facets before truly the mark modes of the planned event. Following, from 2nd inquiry is more understanding about SWOT Analysis and how to utilize it. Based on SWOT Analysis I will questionnaires a local concern owner. These are four elements in SWOT Analysis that I will utilize when interview a local concern owner. Following are the elements of S ( Strengths ) , W ( Weakness ) , O ( Opportunities ) , and T ( Threats ) . This all sort of information s will assist shortly to interview a local concern owner. Assuming that you want to set up an event direction company. Identify the signifier of organisation construction that you would use for your new company and warrant your replies. Event direction is the petition of undertaking direction to the construct and development of festival, an event and meeting. Pyramid Event ( M ) SDN BHD is best event for start an event organisation company. Additional, enters this grazing land has to foremost fall in as a scholar. Event direction is pattern configured based on client s demands. Our squad has at all times been lead with a passion for remaining at the head of the accomplishment that we create that merely prosecute the audience but endure long after the drape have come down. Pyramid Event ( M ) SDN BHD provides shuting stages-to terminal services for meetings, convention every bit good as conferences besides. Events and festivals such as valentines even, have a clang in some communities. It s a line of concern which requires investing with creativeness. Today tonss of shows are present on Television is prepared by event managing. The clients come to the event direction with an ill-defined thought in head it is wholly u p to the event director to work on the thought and turn it into a truth ( Mycen, 2009 ) 1.0 PYRAMID EVENT ( M ) SDN BHD Pyramid Event ( M ) SDN BHD self-control establishes shortly in Penang, April 2011. We try a non halt events direction company that supply the best perform of undertaking direction to the construct and development of originative and out of the box events. Event is a assemblage or a large assemblage of something where possibly people get together. Furthermore, as an event direction concern we scope embrace all originative and proficient of the event depending on the client s demands cognition and budget. Pyramid Event ( M ) SDN BHD will be taking company in Penang by, supplying quality, alone and cost-efficient events to public. Than we steady debut of new tendencies, to incorporate events solutions. As a Pyramid Event ( M ) SDN BHD company that supplies the most first-class pattern of undertaking direction to the formation plus development of originative and out of the box events. As traveling to set up an event Pyramid Event ( M ) SDN BHD range encompasses all original and proficient of the event depending on the client s wants expertness and budget. Furthermore, our mission is to be a Centre of event direction quality where creativeness and category is the prototype and pulse of the organisation and vision is non merely demoing in what we have done but besides in what will administer to fulfill our client. Pyramid Event ( M ) SDN BHD is committed to accomplish success for clients by using the full power of communicating as an extension of concern curiously and executing. As an event direction we have clip and links to do certain the events run appreciatively in future ( REFER FIGURE: 1 ) 2.1 PYRAMID EVENT ( M ) SDN BHD ORGANIZATION CHART ( a ) Director An person or compulsion with the intent of directs one of grouping of people who direct the traffics of a trade or else a individual who is in accuse of the industry event. As a manager of Pyramid Event ( M ) SDN BHD has most of import occupation for the harmonisation, enlargement, planning, finishing every bit good as besides grasp up class of events. Event capturing place at an exact location otherwise may obtain topographic point online or might be a mixture of in cooperation. For illustration, as a manager of Pyramid Event ( M ) SDN BHD, has tactical for identify along with lifting events to back up and spread out in present country represent by member and in original market excessively. Such as, winning release on the aims of this place has a manager clang on the act plus aptitude to convey on auxiliary planned and prepared ends. Furthermore, be supposed to be anticipating to increase accomplishment in direction and docket organisation every bit good as exact managerial facet an d completion of an event. ( B ) Selling Trading as often old in advertisement plus means the indorsement of merchandises sale, as through co-ordinate devising and lifting advertisement, show, along with gross revenues scheme to add to retail gross revenues. The readying caught up in publicizing the right goods or services on the right put, at the point in clip, in the right measure. Promotional sale actions of an advertizer s gross revenues strength, retail merchant otherwise trader every bit good as marketing toward demonstrate a manufactured goods or services in a positive freshness as a consequence so as to it will be purchase by the commercialism community and the intense community. As shortly, we will set up Pyramid Event ( M ) SDN BHD we contain adept in this portion. As event direction company we determination use a plentifulness of equipment such as, computing machine, postings, jerseies, goodie bags, wireless, electricity to make our event direction ( Answers, 2008 ) ( degree Celsius ) Plan Pyramid Event ( M ) SDN BHD will be a good manner for client to interact plus good known their wants. A listing of the order of events and other pertinent information for a public presentation. Programmer normally a set of programs to develop or better something. Pyramid Event ( M ) SDN BHD welcoming public to our event. As an event direction company we do many types of plans. For illustration, we do marrying dinner, canopy services, birthday map, school and public map and excess. To make this programmed event direction will utilize different types of accomplishments. vitamin D ) Cordial reception Pyramid Event ( M ) SDN BHD contains skilled in our employees to demo and do certain every one the client s, VIP s, and representative travel abode by manner of a gay face. This is highly of import for our Pyramid Event ( M ) SDN BHD position. This it self will make up ones mind on how the client self-control hold up us. So far we have likely about 500customer s to the event direction, so we are prepare drinks and daintiness on behalf of our client. Pyramid Event ( M ) SDN BHD has known the stamp to Ananda Bhavan catering services to obtain attention of that. They are to provide us with 2types of drinks along with 4types of nutrient and 1type of fruit s. Pyramid Event ( M ) SDN BHD be charitable gone free balloon s along with ice picks to little kids s. vitamin D ) Venue Venue is the location where a instance is heard. Pyramid Event ( M ) SDN BHD holding this event in topographic point at Centre of City. Generally locales have a specific intent ; though some, such as big bowls, may be used for a figure of different activities. We prefer this site because of its planned location in the metropolis. Furthermore, we polished our clip at 9am until 10pm. It s to do certain that our client has the juncture to make it following they come to an terminal their work. Equally good as we are making it on Saturday and Sunday grounds the bulk of the household would similar to travel out on this twenty-four hours for does their buying. So those, Pyramid Event ( M ) SDN BHD supply them an option of topographic point to see. And we be capable of be certain that they determination include a good twenty-four hours at what clip they visit our event in shortly. vitamin E ) Equipment As an event direction company we use many types of equipment for our events. Such as, picture organisation, chair, tabular array, DVD participant to make our event. These equipments we will utilize for make our Pyramid Event ( M ) SDN BHD. With out these equipments we can non make any events in future. This equipment helps us more for do an event direction. degree Fahrenheit ) Promotion Promotion is the best portion of concern. Pyramid Event ( M ) SDN BHD used 3D signage for attract clients. We will make publicity twice a twelvemonth to inform the clients about our merchandises. Furthermore, we supply and create of unrecorded amusement demonstrate and synergistic action intended for invite clients. We have advertised our Pyramid Event ( M ) SDN BHD Company in Star Sun Metro, Nanban, and Berita Harian newspapers. Other than, our staff distributes circulars to public who base on balls by the route. g ) Official We will ask for VIP Datuk Subramanian for launch the Pyramid Event ( M ) SDN BHD Company. And most of the functionary comes for this event, so we must do certain that everything is done swimmingly by set uping perfect sitting topographic point for them and steer them with our staff. This has to carefully manage due to client s and the VIP s is utilizing the same entryway. As a Pyramid Event ( M ) SDN BHD we like to better our event direction company to international trade. Pyramid Event ( M ) SDN BHD does our greatest to administer an impressive juncture that finding leaves our visitants with unforgettable minute and our consumers with winning steps in future. Furthermore, we make available, in add-on to the ability to trip in Malaysia plus in many other states. Furthermore, an event companies we consider that a long-run feeling is what public support in head the most in add-on to the best of all time. We consider in provided that high quality and resourceful services every bit shortly as it comes to our clients. In arrange to keep up by manner of a more and more competitory market, we supply an extended assortment of services to convert. Question 2 Interview a little local concern owner in your country. Briefly identify the nature of the concern and come up with a SWOT Analysis for the concern. Attach the interview questionnaires with the study. Sea Food Restaurant was formed on 14 April 2010. Owner of Sea Food Restaurant is Mr.Lim. For now, Sea Food Restaurant Operate in Parit Buntar, Perak country merely. Since one twelvemonth Sea Food Restaurant supply good nutrients to clients. In this eating house got seven employees include server, cleaner, and besides cook. Their all so help full to Mr.Lim for run his concern successfully. Mr.Lim runs his Sea Food Restaurant in local country merely. In future he plans to run his concern to international trade. For his concern Mr.Lim used some equipment to run his concern successfully. For illustration, tabular array, chair, fan, and air coned, freezing and some more. The intents of Mr.Lim choose Sea Food Restaurant is foods really of import to all human being. So that, Mr.Lim proud be to set up nutrients to clients. Mr.Lim runs this Sea Food Restaurant concern with his married woman. Mr.Lim gives salary to the employees based on their working accomplishment. For illustration, for cooks his salary and serves salary are wholly different. Since one twelvemonth Sea Food Restaurant successfully run in local. Mr.Lim faced allots of problems to accomplish a successful eating house. Furthermore, working hr to employees is 10am-10pm in weekends. 2.0 WHAT IS SWOT ANALYSIS SWOT Analysis is a considered planning method usage to measure the Strengths, Weaknesses, Opportunities, and Threats where this strategic planning utilizations for undertaking or in a concern venture. We be supposed to be well-known that when place furthermore sort related factors, the focal point is non in a minute on interior affair, but besides exterior mechanism. Green factor inside to the solid often can be confidential as strengths or failing. Although external to the house cognize how to be off the record while chances or menaces. This all factors are referred as SWOT Analysis. Based on ( S ) Strengths in SWOT Analysis is individualism or property surrounded by the group that is measured to be cardinal to the transporting out plus ultimate success of the undertaking. Next is, ( W ) Weakness. The nonappearance of positive strengths perchance will be position as a failing. An illustration is each is considered as failing is deficiency of patent protection. In some instances, a f ailing may be the impudent side of strength. The 3rd agreement of factor in the SWOT Analysis is ( O ) Opportunities. This classification has to execute with outside elements with the intent of will turn out supportive for income and growing. In SWOT Analysis classifies in last is ( T ) Threats. Here, exterior factors to could intimidate the accomplishment of the undertaking are listed and address alteration in the exterior ecological as good could at that place threats to the solid. This all method called as SWOT Analysis ( Wisegeek, 2003 ) 3.1 WHY USE SWOT ANALYSIS The complete terminal of duty a SWOT Analysis is to help you acknowledge the bulk valuable mark and scheme to follow right now establish on your present fortunes, plus to acknowledge schemes so as to will assist you acquire ready for the chance. In any concern, analysis forces a purpose probe of a company s location via its participant and the market place. SWOT Analysis is an highly capable manner of acknowledge your Strengths and Weaknesses plus of explorative the Opportunities and Threats you face. Transporting out an analysis by the SWOT construction finding aid you to concentrate your behaviour keen on countries where you are physically powerful, and where the greatest chances recline. Your activities into countries wherever you are burly, along with where the maximal asset of fact-finding the Opportunities and Threats you features. Based on these SWOT Analysis had questionnaires a little local concern owner Mr.Lim who is the proprietor of Sea Food Restaurant ( Timethoughts, 2010 ) 3.2 Elementss OF SWOT ANALYSIS I. Strengths Based on strengths I had five questionnaires. First is, Mr.Lim able to be introducing his Sea Food Restaurant by bring forthing different types of nutrients to clients. For illustration, from sea nutrient to nasi goreng, and kweteo basah. Stand out from rivals Mr.Lim good known as possible for how to run his eating house outshine from the rivals. Mr.Lim said some eating house do their concern without cognizing their basic cognition of concern but for Mr.Lim good known to how run his Sea Food Restaurant in local. Following, pool of skilled employees Sea Food Restaurant so far does nt hold any pool of skilled employees. For avoid this sort of things Mr.Lim maintaining good employees determines concern success. Fourth questionnaire I had is morale of the employees is quit high for Mr.Lim eating house. This because, every individual has different grounds for making their occupation. Sea Food Restaurant has different grounds for making their occupation. Sea Food Restaurant has strong trade names to their eating house and nowadays current construct of trade name grew non in of the purchaser packed goods with stronger ( Scribd, 2007 ) II. Failing Based on questionnaires I had asked Mr.Lim said serves skills the employees. Sometimes, the employees will erroneously compose order of nutrients and based on that clients will kick about it. Next is the advertisement range to pull clients but for Mr.Lim Sea Food Restaurant so far no range good advertisement. Not merely that, so far Mr.Lim able to pull clients based on employees faith in direction Mr.Lim said that it was employees during times will make a better working relationship with staff and better productiveness. For Sea Food Restaurant so far wants employees. Mr.Lim said so far his eating house wants more employees to develop his eating house. III. Opportunities Based on, advanced engineering Sea Food Restaurant advanced with it. Mr.Lim eating house got free WIFI connexion for clients. This for attract more clients to his eating house. Furthermore, Mr.Lim have nt yet come in any new markets and he said every bit shortly as possible will come in new market besides. For that client support he needs. Furthermore, Mr.Lim said for develop the concern he faced fiscal jobs. So that, sing to upgrade his Sea Food Restaurant concern Mr.Lim had gone to CIMB Bank. By grow the concern during recession, it takes long clip acquire up and it s a great manner to interact with all his clients in unfastened topographic point. Otherwise, Mr.Lim s favourable circumstance are that, position Sea Food Restaurant beside the seaboard ( Scribd, 2007 ) IV. Menaces Based on menace Mr.Lim faced obstructions. In a peculiar twenty-four hours, his concern will be really low cause of clients volitions neer turn up and besides jealousy by another eating house. Next, based on competition Mr.Lim will function different sort of nutrient based on the yearss. For illustration, largely Chinese making their nuptials dinner in Sea Food Restaurant. So that clip, Mr.Lim will supply different nutrients based on the response. Mr.Lim said if within 3lilometer have a star bucks java near the Sea Food Restaurant means is non cause Mr.Lim s concern. This because Mr.Lim eating house is chiefly about sea nutrient and star vaulting horses is merely a java. For that, he does nt believe so. Mr.Lim do nt confront any environmental effects because Mr.Lim eating house in an unfastened position. At last, Mr.Lim eating house in a market demand. 3.3 QUESTIONNAIRES From these questionnaires Mr.Lim run his eating house concern based on SWOT Analysis. In the small phrase, we perchance will desire to focal point on one or two quarter-circles to obtain advantage of several state of affairss that we soon in forepart of. In using the SWOT Analysis it is indispensable to cut down or maintain off from both failings and menaces. Failings are supposed to be look at in organize to alter them lament on strengths. Similarly, menaces are supposed to be rehabilitated into chances. Last, strengths and chances ought to be coordinated to optimise the possible of a house. Over the long term, we are supposed to incorporate ends from every of the four quarter-circles for equilibrium. Apply successful schemes address four rudimentss of the milieus within which the concern operate. 4.0 Decision From this assignment I had learned how to set up a new event direction company in future and what elements will utilize for that. Following, from Pyramid Event ( M ) SDN BHD does greatest to administer an impressive juncture that finding leaves their visitants with unforgettable minute and consumers with winning steps in future. Events and festivals such as valentines even, have a clang in some communities. It s a calling which requires investing and creativeness Further more, from 2nd inquiry I had learned how and why we used SWOT Analysis. The full point of duty a SWOT Analysis is to assist me sort the chiefly utile marks and schemes to follow right now base on recent state of affairs and to do out schemes that finding aid form for the hereafter. Further more, SWOT placing our Strengths plus Weakness of fact-finding the Opportunities every bit good as besides Threats tat we face. Finally I had successfully my first and 2nd assignment inquiries.

Rise and Fall of Nazi Officer Franz Stangl

Rise and Fall of Nazi Officer Franz Stangl Franz Stangl, nicknamed The White Death, was an Austrian Nazi who served as director of the Treblinka and Sobibor death camps in Poland during World War II. Under his co-direction, it is estimated that more than 1 million people were gassed and buried in mass graves. After the war, Stangl fled Europe, first to Syria and then to Brazil. In 1967, he was tracked down by Nazi hunter Simon Wiesenthal and extradited to Germany, where he was tried and sentenced to life imprisonment. He died from a heart attack in prison in 1971. Stangl as a Youth Franz Stangl was born in Altmuenster, Austria, on March 26, 1908. As a young man, he worked in textile factories, which would help him find employment later while on the run. He joined two organizations: the Nazi party and the Austrian police. When Germany annexed Austria in 1938, the ambitious young policeman joined the Gestapo and soon impressed his superiors with his cold efficiency and willingness to follow orders. Stangl and Aktion T4 In 1940, Stangl was assigned to Aktion T4, a Nazi program designed to improve the Aryan master race gene pool by weeding out the infirm. Stangl was assigned to the Hartheim Euthanasia Center near Linz, Austria. Germans and Austrian citizens who were deemed unworthy were euthanized, including those born with birth defects, the mentally ill, alcoholics, those with Down’s syndrome and other illnesses. The prevailing theory was that those with defects were draining the resources from society and polluting the Aryan race. At Hartheim, Stangl proved that he had the proper combination of attention to detail, organizational skill and absolute indifference to the suffering of those he deemed inferior. Aktion T4 was eventually suspended after indignation from German and Austrian citizens. Stangl at Sobibor Death Camp After Germany had invaded Poland, the Nazis had to figure out what to do with the millions of Polish Jews, who were considered subhuman according to the racial policy of Nazi Germany. The Nazis built three death camps in eastern Poland: Sobibor, Treblinka, and Belzec. Stangl was assigned as chief administrator of the Sobibor death camp, which was inaugurated in May 1942. Stangl served as camp director until his transfer in August. Trains carrying Jews from all over Eastern Europe arrived at the camp. Train passengers arrived, were systematically stripped, shaved and sent to the gas chambers to die. It is estimated in the three months that Stangl was at Sobibor, 100,000 Jews died under Stangl’s watch. Stangl at Treblinka Death Camp Sobibor was running very smoothly and efficiently, but the Treblinka death camp was not. Stangl was reassigned to Treblinka to make it more efficient. As the Nazi hierarchy had hoped, Stangl turned the inefficient camp around. When he arrived, he found corpses strewn about, little discipline among the soldiers and inefficient killing methods. He ordered the place cleaned up and made the train station attractive so that incoming Jewish passengers would not realize what was going to happen to them until it was too late. He ordered the construction of new, larger gas chambers and raised the killing capacity of Treblinka to an estimated 22,000 per day. He was so good at his job that he was awarded the honor â€Å"Best Camp Commandant in Poland† and awarded the Iron Cross, one of the highest Nazi honors. Stangl Assigned to Italy and Return to Austria Stangl was so efficient at administrating the death camps that he put himself out of work. By the middle of 1943, most of the Jews in Poland were either dead or hiding. The death camps were no longer needed. Anticipating the international outrage to the death camps, the Nazis bulldozed the camps and tried to hide the evidence as best they could. Stangl and other camp leaders like him were sent to the Italian front in 1943; it was hypothesized that it may have been a way to try and kill them off. Stangl survived the battles in  Italy and returned to Austria in 1945, where he stayed until the war ended. Flight to Brazil As an SS officer, the genocidal terror squad of the Nazi Party, Stangl attracted the attention of the Allies after the war and spent two years in an American internment camp. The Americans did not seem to realize who he was. When Austria began to show interest in him in 1947, it was due to his involvement in Aktion T4, not for the horrors that took place in Sobibor and Treblinka. He escaped in 1948 and made his way to Rome, where pro-Nazi bishop Alois Hudal helped him and his friend Gustav Wagner escape. Stangl first went to Damascus, Syria, where he easily found work in a textile factory. He prospered and was able to send for his wife and daughters. In 1951, the family moved to Brazil and settled in So Paulo. Turning up the Heat on Stangl Throughout his travels, Stangl did little to hide his identity. He never used an alias and even registered with the Austrian embassy in Brazil. By the early 1960s, although he felt safe in Brazil, it had to have been clear to Stangl that he was a wanted man. Fellow Nazi Adolf Eichmann was snatched off a Buenos Aires street in 1960 before being taken to Israel, tried and executed. In 1963, Gerhard Bohne, another former officer associated with Aktion T4, was indicted in Germany; he would eventually be extradited from Argentina. In 1964, 11 men who had worked for Stangl at Treblinka were tried and convicted. One of them was Kurt Franz, who had succeeded Stangl as commander of the camp.   Nazi Hunter Wiesenthal on the Chase Simon Wiesenthal, the well-known concentration camp survivor, and Nazi hunter had a long list of Nazi war criminals he  wanted to be brought  to justice, and Stangl’s name was near the top of the list. In 1964, Wiesenthal got a tip  that Stangl was living in Brazil and working at a Volkswagen factory in So Paulo. According to Wiesenthal, one of the tips came from a former Gestapo officer, who demanded to be paid one penny for every Jew killed at Treblinka and Sobibor. Wiesenthal estimated that 700,000 Jews had died in those camps, so the total for the tip came to $7,000, payable if and when Stangl was captured. Wiesenthal eventually paid the informant. Another tip to Wiesenthal concerning Stangl’s whereabouts may have come from Stangl’s former son-in-law. Arrest and Extradition Wiesenthal pressured Germany to issue a request to Brazil for the arrest and extradition of Stangl. On February 28, 1967, the ex-Nazi was arrested in Brazil as he returned from a bar with his adult daughter. In June, Brazilian courts ruled that he should be extradited and shortly thereafter he was put on a plane for West Germany. It took German authorities three years to bring him to trial. He was charged with the deaths of 1.2 million people. Trial and Death Stangl’s trial began on May 13, 1970. The prosecution’s case was well-documented and Stangl did not contest most of the accusations. He instead relied on the same line prosecutors had been hearing since the Nuremberg Trials, that he was only â€Å"following orders.† He was convicted on December 22, 1970, of complicity in the deaths of 900,000 people and sentenced to life in prison. He died of a heart attack in prison on June 28, 1971, about six months after his conviction. Before he died, he gave a long interview to Austrian writer Gitta Sereny. The interview sheds some light on how Stangl was able to commit the atrocities he did. He repeatedly said that his conscience was clear because he had come to see the endless train cars of Jews as nothing more than cargo. He said he did not hate Jews personally but was proud of the organizational work he had done in the camps. In the same interview, he mentioned that his former colleague Gustav Wagner was hiding in Brazil. Later, Wiesenthal would track Wagner down and have him arrested, but the Brazilian government never extradited him.   Unlike some of the other Nazis, Stangl did not appear to relish the killing he oversaw. There are no accounts of him ever murdering anyone personally like fellow camp commander Josef Schwammberger or Auschwitz â€Å"Angel of Death† Josef Mengele. He wore a whip while at the camps, which he apparently seldom used it, although there were very few eyewitnesses who survived the Sobibor and Treblinka camps to verify it. There is no doubt, however, that Stangl’s institutionalized slaughter ended the lives of hundreds of thousands of people. Wiesenthal claimed to have brought 1,100 former Nazis to justice. Stangl was by far the â€Å"biggest fish† that the famous Nazi hunter ever caught. Sources Simon Wiesenthal Archive. Franz Stangl. Walters, Guy. Hunting Evil: the Nazi War Criminals Who Escaped and the Quest to Bring them to Justice. 2010: Broadway Books.

Developing a new set of performance appraisal processes and measures Essay

Developing a new set of performance appraisal processes and measures - Essay Example The senior management should as much as possible prevent unsatisfied employees after the performance appraisal process. There should be a good way to determine the best way how to let employees understand what the company exactly perceives about their actual performance. There should be correct and exact criteria for performance appraisal that are not susceptible to bias or one-sided in its approach when they are put into application. This is to ensure that the entire process of performance appraisal program is controlled by the management that is far beyond the issue of unfair treatment. Management should give skills empowerment program for its employees. This is one of the ways in which employees are set to another level of standard and this is also a way how the management expects them to achieve specific level or standard. Learning and growth strategy is another important goal of the management to be executed prior to the actual performance appraisal process. This is to ensure th at employees are given the exact idea that the management expects them to grow and thus performance appraisal is just one of the effective ways for such measurement. In this way, employees will not recent about how they are being evaluated considering that there is a significant basis why they should be evaluated. In fact, the management could express its learning and growth strategy as a way of investing in its human resource. The management should emphasised that investing in its employees and particularly in its human resource is a good start to emphasise the significance of performance appraisal. However, employees should not view this as only a way of maximising company’s profit or financial performance. Rather, it should be viewed as integral part of how an organisation should find for its corporate success. This should be widely understood by employees and that their performance is an integral part of the entire corporate performance in the achievement of goals. Finall y, the management should create a good working environment for its employees. In this way, there is always a good reason for its employees to believe that they are giving their time at the right place. This should be integrated in the performance appraisal system. This is one of the good ways to ensure corresponding success in any attempt to evaluate corporate performance as far as the human resource is concerned. B. Recommendations Success of new performance appraisal process should be evaluated based on the detailed concept of employee-employer relationships. There are many things that an employer should understand about employees because each one of them has specific needs that could motivate them at some point. Feedbacks should be given in a way that it promotes neutral impact on both the management and its employees. This is to ensure that the employees are able to grasp the genuine intention of the management for giving feedbacks. Employer must be able to create significant un derstanding about both external and internal factors of the business environment. In this reason, there is always a good chance to take a better look at how employees perform their tasks and manage to do them based on the firm’s expectations. Firm should be able to evaluate first its expectations. In this way, there is always a good chance to concentrate on what really benefits the organisation. However, this does not mean that the entire process