Essay Grief and Bereavement in The Catcher in the Rye

The Catcher in the Rye has been described, analyzed, rebuffed, and critiqued over the years. Each writer expresses a different point of view: It is a story reflecting teen-agers talk--thoughts-emotions--actions; or angst. I believe it is an adults reflection of his own unresolved grief and bereavements. That adult is the author, J.D. Salinger. He uses his main character, Holden, as the voice to vent the psychological misery he will not expose -or admit to. If there are 785 instances of profanity in the book, I contend there are well over a hundred scenes where Holden used the word depressed. DAmbrosio presents this same thought saying, It should be obvious by now that I dont see The Catcher in the Rye as†¦show more content†¦He believes that there is something in Salingers own life that is being portrayed through the character Holden. Ambrosio does not believe that this is a coming-of-age, or the anxious life of a teen-ager story. Instead, he believes the story is a search for a disturbing and extreme loss of identity. The book is, he claims, All about suicide and silence(31). I found Ambrosios correlations to be very telling and supportive of my thesis. Early in Salingers life, he faced one the cultural illnesses widespread in the North Eastern states of America. It was the virulent disease of anti-Semitism. Salinger lived in New York City, where he was raised as the son of Jewish parents. The 1920s and 1930s were a time in America when Anti-Semitism was written into the policies of many institutions. His heritage automatically deprived him from attending the best colleges: Harvard, Yale, and Dartmouth. He was prevented from belonging to certain social clubs, from certain professions, and from the rank of officer in the U. S. Military. Reporters and editors, trying to interview Salinger about his early life, ran into a prickly silent wall. Margaret, his daughter reveals why. During the Depression and World War 11, from 1939 to 1945, anti Semitism was at its peak. Jews met a wall of discrimination at colleges, clubs, and career opportunities. Prior to 1948, it was not uncommonShow MoreRelatedCharacteristics Of Holden Caulfield1716 Words   |  7 Pages‘The Catcher in the Rye’ is a classic novel set in the 1950’s. Holden Caulfield is a young 16 year old boy walking through life, hardships, and criticism towards life. Throughout Holden’s story, his odd behavior is displayed in a manner which opens the readers’ eyes to an entirely new persona. One that sees the worst in everything, one that doesn’t see the reality of things, a mind unable to decipher the beauty which the world holds within. Through his behavior and thoughts, the reader is led to

Dyslexi A Learning Disability Characterized By Difficulty

Dyslexia is a learning disability characterized by difficulty in reading fluently, as well as comprehending what is read, even in the absence of any other disabilities and with a normal IQ. There are several categories in which individuals with dyslexia may have trouble, such as language skills, phonological decoding and awareness, verbal comprehension, rapid naming, processing, and auditory short-term memory. One factor that stands out with dyslexia and one that causes a lot of controversy is the definition. These can include symptoms-based definitions, other problems that lead to literacy difficulties, and a working definition agreed upon by the Health Council of the Netherlands, which states â€Å" Dyslexia is present when the automatization of word identification (reading) and/or spelling does not develop or does so very incompletely or with great difficulty.† (Smythe, 2011) This definition provides a broad explanation that does not touch on specific causes and avoids any stigmatizing language in order to better serve those affected with dyslexia. The etiology of dyslexia is vast and varied. Although the fact that it is neurological is well-known, several causes can be attributed to it, such as environmental, cognitive, behavioral, and biological reasons. Dyslexia can also be acquired, which means it can appear later in life. Because of this, there are debates within the scientific community, with research being performed such as brain scans and other procedures to

A New Framework For Managing Change

Question: Discuss about a Report on A New Framework For Managing Change? Answer: In the year 2003, on the 18th of July, the cabin crews of British Airways called out a 24 hours strike. This strike was known as the Wildcat strike, where almost 10,000 passengers suffered from this strike at the Heathrow Airport in London. Interestingly the trade unions was not involved in this strike; but 250 cabin crew walked out, during a peak holiday season. The situation became so worse that the British Airways (BA) had to call the police and also have to set up a tent outside the airport. For this incident, the BA was deeply criticized, especially by the American passengers who were flying to the United States that day. After 24 hours on Saturday, the cabin crew returned to work but the effect of the strike was still there. On the 21st of July, that is on the Monday BA reported that over 1,000 passengers had canceled their services, as a result of this crime. The BA faced a set back because of this strike; it face a loss almost 40 million pounds. This loss was faced at post 9/ 11 era when major events like the Iraq war and the SARs attacks were taking place in the world. The BA later declared they have lost almost 100,000 customers. There was a dispute between the BA management and the cabin crews because the BA introduced a new electronic clock in the system; this was introduced to record the attendance of the cabin crew; to record the time when they come in for the work and the time when they leave the workplace. The staff, on the other hand, did not accept this system because they thought with this new system the managers were now given the power to manipulate both their shifts and the work. BA again thought that it will modernize the whole system and improve the efficient staffs as well as the resources. Things were not so, the result of this modernization was loss or cut of many cabin crews. Almost 13,000 cabin crews lost their job and the BA always suffered because of the shortage of ground staff. According to some writers, workers felt that they were not given enough respect for the work done by them. The result of this new system was the strike held by the cabin crew on July 18. The BA on the 23rd of Jul y has a conversation with the unions and agreed to the 3% hike in the salary of the workers, and delayed the swipe card operational system till the 1st of September. According to Bergin (2015), a change in the organizational sector will affect or influence four different parts of an organization. The four different parts are structured, strategy, technology, and employee. Thus when an organizational leader is taking a decision to bring in a change, then the leader has to be very careful. Most of the time, most of the employees could not take the change in an organizational sector in a positive way because it was not communicated to them properly. There is an improvement in the communication says in the last few years, and thus now it has become easier for the organizations to communicate with their employees in the proper way. The organizational leaders should be able to convince the employees that the organizational change will enhance their skill; this will encourage the employees to accept the change in the organizational sector in a positive way. In this case, BA introduces the transformational change to compete in the present business enviro nment, and their words were not communicated in the right way to the cabin crews. According to Keenan (2005), managers in an organization often ignore those people who could bring in the relevant and innovative change in an organization, at the local level. These people can go beyond their job criteria and work for the organizations. Organizational changes in an organization will be accepted by the employees if three things are in balance. These three things are strong teamwork, leadership, and the bureaucratic system. The business environment is hyper-competitive; thus Palmer and Dunford are of the opinion that most of the time these sectors have the structural changes to cope up in this competitive market. The organizational sector most of the time, regard the changes as reorientation transformation that will help them to cope in this competitive business environment. Changes on the other hand in the organizational sector should regard it as robust transformation; that will bring in equilibrium between the management and employees. This equilibrium was not there between the cabin crews and the management of the BA. References Oakland, J.S. Tanner, S.J. (2007) 'A New Framework For Managing Change', TQM Magazine, 19 (6), pp.572-589, [Online]. Keenan, H. (2005). 'The hard side of change management'. Managing organizational change: a multiple perspective approach. (2009). . Werkman, R. (2010). Reinventing Organization Development: How a Sensemaking Perspective Can Enrich OD Theories and Interventions. Journal of Change Management, 10(4), pp.421-438.

Suicidal Mind Essays - Borderline Personality Disorder,

Suicidal Mind I havent read any books on suicide before. So I thought this book was pretty interesting and it gave me a lot of good information on suicide. This book made me realize that there are many commonalities between suicidal people. The states that the common emotion in suicide is hopelessness-helplessness. Dr. Shneidman concludes that the best way to understanding suicide is not through the study of the brain structure, nor study of social statistics and mental disease, but through the study of human emotions. Dr. Shneidman believes that those persons who commit suicide do so to either put a side or to stop unbearable psychological pain, due to the constant frustration for important psychological needs. The psychological needs that Dr. Shneidam mentions, were first described by Henry A Murray in Explorations in Personality (1938). According to Dr. Shneidman, suicides are partially part to one of the five number of frustrated psychological needs: (1) prevented love, acceptance, and belonging: (2) fractured control, and predictability: (3) assaulted self-image and avoidance or shame: (4) ruptured key relationships and attendant grief: (5) excessive anger, rage and hostility. Suicide isnt so much a factor of the psychological needs but frustration caused by basic needs for that person to function. In general a therapists or psychotherapists goal. Is to recognize a suicidal patients needs. So the therapist can help the patient see the other alternatives instead of suicide. Dr. Shneidman uses three cases from the files of a UCLA thanatologist. That showed, that killing ones self is not easy. The first case is about a lady called Ariel Page 2 Wilson, who chose self-immolation, but survived with really bad burns on her body. Ariels central need was succorance, the need to be taken care of, loved and succored. In the second case is a lady called Beatrice, who wrote out her life story while she was Dr. Shneidmans patient. Her method of suicide was knives and starvation. She was a very different case to Ariel Wilson. Beatrice had a great need for order, sanctuary, and a world that she could depend on, but what mostly showed of her intense need was how she was born with fear and anxiety. For example she would reject other people before they might possibly reject her. Its still unclear whether she has stopped her attempts at suicide. Castro the third patient was unable to speak since he had no more face after attempting to blow his brains out. Castro suffered from constriction, isolation, confused logic, and profound hopelessness. All three cases had different psychological needs and helped me understand why basic needs for peo ple are so important. I found that this book was interesting. I thought book was kinda sad at times cause some of the cases that were shown and the people wrote was depressing. But to honest I wish I did a report that I could relate more to me. Cause Ive never thought of committing and dont know anyone suicidal or who has already committed suicide. But this book did let me have a different perspective on suicidal people. This book answered my questions on suicide. Why do people commit suicide? Suicidal people usually are suffering from emotional problems. The frustration of psychological needs is what leads them to killing themselves. The book also said that everyone at least once in their lives thought about committing suicide. Book Reports

OfficeMax Corporate Description

Introduction The purpose of this essay is to describe the background of OfficeMax, Inc., financial statements, organizational structure, industry overview, and overall performance of this company.Advertising We will write a custom essay sample on OfficeMax Corporate Description specifically for you for only $16.05 $11/page Learn More Company and Industry Description OfficeMax is a diversified company and the pioneer of retail office products industry, which serves the pubic and private sector for the office supplies, paper, print, document services, and technological solution with high integrity, accountability, and corporate social responsibility through 29,000 associates all over the USA; in addition, it establishes several subsidiaries with 1,000 stores in the US and Mexico (OMX, Inc. 1). The performance of the office-supply retail industry is very significant to the manufacturers as they directly linked with the quick unstable demand, while the secto r generated profit of US$ 151.5 million with sales revenue US$ 7.6 billion in 2011, but the industry has been suffering from a declining profit from 2.6% to 2.0% during 2006 to 2011 (IBISWorld 4). History of firm OfficeMax started its journey in 1931 in the name of Boise Cascade Corporation; in 2003, it acquired OfficeMax, Inc. that provided the company to double its office products supply chain in the US market and the company bannered as OfficeMax; at the same time, it registered in NYSE and established headquarter in Naperville, Illinois (OMX, Inc. 1). In 2004, the company diversified its business from manufacturing to independent office products distribution channels for different technology based office supplies; in 2006, it brought remarkable changes at the management and shifted headquarters with strategic plan that rescued the company from the serious impact of global financial crisis and the company introduced five-year growth plan in 2010. Ownership and Stockholders of Company ZACKS (6) pointed out that OfficeMax Inc. has already listed company in the New York Stock Exchange, and it has aligned with 94% Institutional Ownership, 1 % Insider Ownership with US$ 696 million of market capitalization and 87 millions of outstanding shares while its Mexican outlets operated through 51% joint venture. The debt equity scenario of the company is as followsAdvertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Figure 1: Equity and Debt Position of OMX Source: Modified from Morningstar, Inc. (1) The current equity owners of the company is as – Figure 2: Current Equity Owner Source: Modified from Morningstar, Inc. (1)Advertising We will write a custom essay sample on OfficeMax Corporate Description specifically for you for only $16.05 $11/page Learn More Morningstar, Inc. (1) reported that the stockholders of the OfficeMax are Franklin Balance Sheet Investment Fund, Thornburg Value, CREF Stock, and Fidelity Value and so on while Countryman (1) pointed out that the share of the company is significantly undervalued and they think to break-up or realize their full investment, such threatening trend of investors have generated huge challenges. Financial Condition: Past, Present, Trends According to the Yahoo Finance (1), share price of OfficeMax experienced extreme growth in the stock market at the initial stage, and the share price of this company decreased in 2008 and it was below $2 at that time though the position developed steadily; however, the following figure shows the historical stock price of OfficeMax for three stock exchanges – Figure 3: Historical stock price performance of OfficeMax from 2008 to 2011 Source: Yahoo Finance (1) Key variables 1997 ($ million) 1998 ($ million) 1999 ($ million) Sales Revenue 3.765.444 4,337.768 4,842.698 Gross profit 870.36 973.23 1,111.543 Net Income 89.6 2 48.62 10.041 EPS 0.72 0.39 0.09 Table 1: Key financial variables of OfficeMax Source: Self generated from O’Malley (14)Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More O’Malley (20) pointed out that the performance of this company deteriorated from the fiscal 2000 and the earning per share declined as well; however, the present performance of the company is satisfactory, but it must have to consider global financial crisis to hold stable position in the future. Analysis of financial statements and performance The operating costs of this company had not increased significantly, but the net income fluctuated dramatically, for instance, net income attributable to OfficeMax was $34.894 million, $71.155 million and $ 0.667 million for 2011, 2010 and 2009 accordingly; the following tables show key financial statistics and operating expenses for OfficeMax – Key variables 2011 ($ million) 2010 ($ million) 2009 ($ million) Sales Revenue 7,121.167 7,150.007 7,212.050 Gross profit 1,809.18 1,849.652 1,737.598 Total Assets 4,069.275 4,078.93 4,069.531 Total Liabilities 3,468.359 3,428.918 3,566.335 Total cash flows from investing activities (69.373) (87.338) 2.822 Table 2: Key Financial Variables of OfficeMax Source: self-generated from OfficeMax (74-78) and Yahoo Finance (1) Variables 2011 ($ million) 2010 ($ million) 2009 ($ million) Cost of sales 5,311.99 5,300.36 5,474.45 Operating, selling, and general and administrative expenses 1,690.97 1,689.13 1,674.71 Asset impairments 11.20 10.98 17.612 Other operating expenses 20.53 3.077 49.30 Table 3: Total operating expenses of OfficeMax Source: Self generated from OfficeMax (78) and OMX, Inc. (1) Performance and Soundness in Comparison to Industry/ Competitors The presence of strong competitors in office-supply retail industry is one of the main threats for OfficeMax while the market position of the competitors is outstanding and it has both direct and indirect competitors those offer similar services, for example, local and international office goods markets are extremely and increasingly competitive (Yahoo Finance and OfficeMax 35). Accor ding to the figure 2, the performance of this company was not enough sound considering the performance of the competitors because it generated about $40 million profits in 2011 while Office Depot earned approximately $80.95 million and Staples, Inc. generated more than $917 million; however, the following figure demonstrates direct competitor comparison among the major competitors – Figure 4: Direct Competitor Comparison among Office Depot, Inc., Staples, Inc. WMT, and industry (Specialty Retail, Other) Source: Yahoo Finance (1) Figure 5: Comparison of stock price performance between OfficeMax and Staples, Inc. for the last five years Source: Yahoo Finance (1) Figure 6: Comparison of stock price performance between OfficeMax and Office Depot, Inc. for the last five years Source: Yahoo Finance (1) Many small companies are offering similar products and many others are trying to produce innovative products using modern technology, which can change the customer behavior and in crease market demand; moreover, the existing large companies are not the only threatening aspect for OfficeMax, but prospective new entrants can also cause of competitive challenges in the free market economy. Industry Type: Manufacturing/ Service In 2010, Sales revenue from manufacturing was US$ 3,634.2 million and from retailing US$ 3,515.8 million while the consolidated sales revenue was US$ 7,150.0, this data illustrated that the contribution of Manufacturing was 51% and the rest 49% earning from retailing; thus, the company has both attributes of manufacturing and service; at the same time, it is labor intensive (OMX, Inc. 6). Organization and Structure The Chief Executive Officer named Ravichandra Saligram is responsible to control all departments; in addition, the vice-president and Chief Diversity Officer are accountable to maintain the OfficeMax Diversity Council to prepare various reports and improve operational performance by implementing strategic plan. Figure 7: Organi zational Structure 2012 of OfficeMax Source: Official Board (1) Diversification The company is extremely diversified company, for instance, it has retail segment, contract section and so on – Figure 8: Sales from different segment Source: OfficeMax (5) Centralization The top management and board members are responsible to exercise decision-making power, which demonstrates that OfficeMax is following centralized organizational structure (Barney Hesterley 135). Compensation Policies According to the annual report 2011 of OfficeMax, Executive Vice-President Steve Parsons is responsible for all aspects related with compensation and benefits; however, compensation committee designs salary structure for the employees, directors and other board members. On the other hand, OfficeMax (1) reported that salary of the directors is competitive, non-employee directors obtain a form of long-term equity reimbursement, but non-employee board members merely receive salary for their boa rd service; however, it fails to ensure high compensation and benefits to attract and retain qualified associates. The following figure shows information related with equity compensation plan – Figure 9: Equity Compensation Plan Information Source: OfficeMax (117) Management Controls The management of OfficeMax is committed to control the company and review the performance of the Company by maintaining ethical codes with integrity, the regulations and conducts for the board member, and legal provisions of national and international markets; however, Ethisphere Institute awarded this company for quality leadership in ethical business practices (OfficeMax 1). Types of Organizational Structure OfficeMax is following hierarchical or formal organizational chart to control the company; in addition, OfficeMax is highly differentiated in its own industry, which influences the company to maintain several common functional departments to operate the business, for instance, legal d epartment, merchandising, supply chain, diversity management and human resource department; however, the subsequent figure shows a simple organizational of OfficeMax- Figure 10: Organizational Chart of OfficeMax Source: OfficeMax (1) Works Cited Barney, Jay. Hesterley, William. Strategic Management and Competitive Advantage. London: Prentice Hall, 2011. Print. Countryman, Andrew. Major shareholder seeks sale or breakup of OfficeMax Inc. 2005. Web. http://articles.baltimoresun.com/2005-03-12/business/0503120309_1_officemax-capital-partners-k-capital. IBISWorld. 2011. Office Stationery Manufacturing in the US. PDF file. 02 November 2012. http://www.texastrade.org/resources/documents/doc_download/507-office-stationery-manufacturing-in-the-us-industry-report. Morningstar, Inc. OfficeMax Inc OMX. 2012. Web. http://investors.morningstar.com/ownership/shareholders-overview.html?t=OMX. OfficeMax. Annual Report 2011 of OfficeMax. 2011. Web. http://investor.officemax.com/phoenix.zhtml?c=851 71p=irol-reportsannual. OfficeMax. Corporate Governance of OfficeMax. 2012. Web. http://investor.officemax.com/phoenix.zhtml?c=85171p=irol-govguidelines#2. OfficeMax. Organizational Chart of OfficeMax. 2012. Web. http://about.officemax.com/csr2007/working+organizational+structure.html. Official Board. Organizational Structure 2012 of OfficeMax. 2012. Web. http://www.theofficialboard.com/org-chart/officemax. O’Malley, Judge. 2000. In re OfficeMax, Inc. Securities Litigation. PDF file. 02 November 2012. http://securities.stanford.edu/1015/OMX00/2001427_r01c_0002432.pdf. OMX, Inc. Company Facts. 2012. Web. http://about.officemax.com/html/officemax_company_facts.shtml. OMX, Inc. OfficeMax Reports Fourth Quarter and Full Year 2010 Financial Results. 2012. Web. http://investor.officemax.com/phoenix.zhtml?c=85171p=irol-finnewsArticleID=1529468highlight=. OMX, Inc. 2009. OfficeMax’s Living Values 2008, Corporate Social Responsibility Report. PDF file. 02 November 2012. http:// about.officemax.com/csr2009/downloads/OMX_CSR_Report_08.pdf. OMX, Inc. 2011. OfficeMax’s Fact Sheet 11. PDF file. 02 November 2012. https://www.eandi.org/PDF/OfficeMax_Difference_5.11.pdf. Yahoo Finance. Comparison of stock price performance between OfficeMax and Office Depot, Inc. for the last 5 years. 2012. Web. http://finance.yahoo.com/q/bc?t=5ys=OMXl=onz=lq=lc=ODPql=1. Yahoo Finance. Comparison of stock price performance between OfficeMax and Staples, Inc. for the last 5 years. 2012. Web. http://finance.yahoo.com/q/bc?t=5ys=OMXl=onz=lq=lc=SPLSql=1. Yahoo Finance. Direct Competitor Comparison. 2012. Web. http://finance.yahoo.com/q/co?s=OMX+Competitors. ZACKS. 2012. OfficeMax Incorporated. PDF file. 02 November 2012. http://www.zacks.com/ZER/zer_get_pdf.php?r=Z921561t=OMXid=23723. This essay on OfficeMax Corporate Description was written and submitted by user Natasha M. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Symbols in the Scarlet Letter Essay Example

Symbols in the Scarlet Letter Essay Example Symbols in the Scarlet Letter Essay Symbols in the Scarlet Letter Essay Essay Topic: The Scarlet Letter Name: Tutor: Course: Date: Symbols in the Scarlet Letter The use of symbolism is the use of a symbol, which is the representation of something else (Fromm 122). A symbol is used to mean something else apart from the one that has obviously been described. Symbols are often used to describe the inner experiences to the outside world. The same symbol could mean different things in various contexts, and should therefore be carefully interpreted to suit the circumstances. A symbol can be an object or action that has additional meaning that is identifiable to a person. Symbolism requires seeking of a deeper meaning to a description in order to understand the intended meaning. The life of a human being is full of symbolism whether intended or accidental (Birkerts 125). We often use signs to signify various aspects of our lives and to communicate. For example, we use a handshake as a sign of peace. The writer of the scarlet letter successfully makes use of symbolism in his work. The first symbol used is Hester, pearl’s mother who is seen as a sinner by the community. She is viewed as a disgrace to the community for committing adultery and is punished for her sins after a public humiliation. The torture she undergoes during this period symbolizes the struggles that people undergo in their lives due to their moral choices. It represents the consequences of choices that are inconsistent with the society’s norms. She was ridiculed by the society for her actions, which lowers her self-esteem and her self-worth. This represents the stigmatization in the society that people who have made immoral choices undergo. After enduring her punishment, she transforms from a lifeless woman to a strong woman. She is finally set free from the oppression. This shows that been a sinner is a temporary condition that can be changed. The writer uses her as a symbol of a sinner who makes mistakes, learns from them and finally changes her behavior. Dimmesdale is also used symbolically. In the text, he is a sinner just like Hester, but unlike Hester, he does not confess to his sins and instead shies away from the truth. He comfortably goes about his duties as a reverend as if nothing had happened, and does not help Hester when she is tortured for not revealing the man who had made her pregnant. The public views him as holy while inside he is the opposite of that. The society is sometimes judgmental and fails to see a person for who he is and instead judges him depending on his outward appearance and image. This portrays him as a symbol of hypocrisy for acting like the holy person he is not. Finally, he decides to confront his sins and admits to being the father of pearl. Dimmesdale is a symbol of guilt, where he tries to fight the guilt, but it eventually wins him over and makes him confess his sins. He is also portrayed as a hypocrite who eventually comes clean and gains inner peace in doing so. The scarlet letter is used as a symbol with different meanings in various contexts. Initially, the letter was used to mean adultery in reference to Hester’s adulterous actions. It represents the suffering she was subjected to by the society. The scarlet A on her dress hides Hester’s heart just like her life; the pain and sufferings are hidden by her sinful action. Here, the scarlet A is used to represent the shame Hester’s actions had brought her. This was a way of punishing her by constantly reminding of her sins and reminding the society of the consequences of adultery. It is also meant to signify the guilt of Hester and her identity as an abomination. At the death of the governor, the community sees the scarlet letter in the sky as a sign that he was becoming an angel while to Dimmesdale it reminded him of his sins. Later on, when Hester starts visiting the homes of people in sorrow, the meaning of the letter changed to mean ‘able’. This is symbol ic of the society’s changing view on Hester as she picks up the pieces of her life after they had been shattered by her sins. This symbolizes the changes in the society’s perspective that is influenced by changes in the behavior of individuals. This means that the actions of a person are a determinant of how the society views him. Pearl is a complex character used symbolically in the text. She is like the scarlet letter only that she is a living human being. Just as the letter serves as a constant reminder to Hester of her sins, Pearl is also a reminder to her mother and to the society of the sins committed by her mother. This represents the permanent consequences of human actions that cannot be reversed and one has to live with them forever. Pearl is viewed as a product of evil by the community, and their opinion does not change like it did in relation to Hester (Hawthorne 5). This shows that the community most likely judges an individual on a sin committed once or a long time ago. Despite pearl been the symbol of her mother’s sins, she says Pearl is her source of joy. She also represents the passion that resulted from that sin. This is the symbolic meaning that good can come from evil. Instead of Hester viewing pearl as a curse, she sees her as a blessing to her. This shows that people can turn their problems into opportunities to make themselves stronger and better. It could also be interpreted as focusing on the positive aspects of a situation instead of complaining of one’s problems. Pearl enjoys the life in the forest since she feels free and happy there unlike in the puritan community. She is also set free by the confession of her father’s sins. This is symbolic that the acceptance of one’s sins sets him free from guilt and gives him peace. Chillingworth is used by the writer as a symbol of revenge. His strength and enthusiasm represents the strong emotion of revenge that is out of human control. He is compared to a snake, which symbolizes the evil that revenge possesses. Chillingworth makes the community start mistrusting Pearl, which shows the raging fire of revenge that consumes people regardless of their personalities. Dimmesdale suffers due to the torture caused by Chillingworth. This shows that the power of revenge is exceptionally strong, dangerous and destructive to the parties involved. Pearl warns her mother against associating with Chillingworth. This could be interpreted to mean that Pearl was warning her mother against been consumed by the strong force of revenge since it was a force of evil. After Dimmesdale’s confession of his sin, chilling lost his strength and withered. This is symbolic that revenge is killed by good actions since it is by itself evil. Light and color are used as symbols in the text, in their various contexts. The opposites of the two are used to represent good and evil. When pearl’s parents meet in the forest, the sky is covered in some form of gray covering, and the forest is described as black and dense. This represents the guilt weighing in their conscience and the evil sin they committed. Sunshine is seen to flicker in the forest as a representation of hope of redemption from their sinful nature. This symbolizes the hope for the alienated people in the society who have been tortured continuously for their mistakes. Pearl tells her mother that the sun would not shine on her if she was still sinful and she therefore needed to repent. This symbolizes that a sinner can only change after accepting his sins. Eventually, the sun shines on Hester after she sets her hair free. This shows that there is hope for the couple after the torture they had been subjected. This is also a sign of freedom for the oppressed after they let their troubles go. The sunshine is also a sign of nature’s approval of good actions. Darkness was used to describe jail where Hester underwent a lot of torture as punishment. The puritans at this time wore gray hats representing the sorrow of the community. Nighttime is the moment of concealment of the truth by Dimmesdale. His confession is made at noon when the sun is bright. The use of noon is symbolic of the revelation and exposure that he is exposed to by his confession. It is also symbolic of a line between good and evil since his confession makes him a better person but other people may focus on his wrongdoings. The community is associated with dull colors such as grey and black which is a representation of their sorrow. The setting in the text is symbolic. The group of people who are consistently watching the development of the story represents the rigid rules and regulation governing the community, which cannot be changed. The forest represents the natural world governed by the laws of nature, which are more humane than those of the land. The forest is also a representation of a moral ground that Hester goes into after her sinful nature. The brook is a border for the two worlds, which pearl refuses to cross. The writer has successfully used symbolism to communicate various messages about the life of a human being in a society. The scarlet letter is a short story with a lot of information. Symbolism gas been used to simplify the message into short words. The various interpretations of a particular symbol are proofs of the richness of information that the text carries. Therefore, the use of symbolism is evidently helpful in writing to help the reader view the text in a broad perspective and relate the text to real life situations. Fromm, Erich. The Nature of Symbolic Language. Class Handout: English 101. Cerro Coso Community College, 2010. 2l -26. Print. Hawthorne, Nathaniel. The Scarlett Letter. London: Dent Sons, 1971. Print. Birkerts P. Sven. Literature: The Evolving Canon. Class Handout: English 101. Cerro Coso Community College, 1995. l25 -27. Print.

Did Edward Snowden do more good or harm Essay Example | Topics and Well Written Essays - 2250 words

Did Edward Snowden do more good or harm - Essay Example he security and peace of the Britain and other populations in the west, then the Snowden leaks have been devastating and have caused a lot of harm (Scruton 2013; Whitehead, Hope and Swinford 2013). On the other hand, there are those who say that the Snowden leaks have done worlds of good. One, the leaks have awakened the American public to the reality of the massive, pervasive and unauthorized intrusions into their privacy by government. Such awareness has in turn caused many Americans to speak out and spark a debate into extent of civil liberties and the right to privacy on the one hand and the need of government to secure its well-being and the safety and peace of the general population through the conscious trespassing of those liberties on the other (Desilver 2014; Newport 2013). On balance, this paper argues that Snowden’s actions have both had done harm and good A nuanced consideration of the arguments from both sides of the debate tell us that the consequences of his ac tions are complex. The underlying issues of personal freedoms and civil liberties versus government policing and surveillance in pursuit of securing the peace has ever been a source of tension in a rich and never-ending tug and pull dynamic between these opposing forces (Mirkinson 2013; Scherer 2013). On the one hand we have legal experts opining that the surveillance programs and tools used by the NSA and counterpart agencies in other countries are in essence necessary evils in a world where terrorists have access to the same technologies, and where those programs and tools have aided in the suppression and arrest of terrorists and their activities (Omand 2014; Johnson et al. 2014). 9/11 is being highlighted in discussions of how such surveillance programs have averted potential recurrences of such an event moving forward from that catastrophe, in an argument in support of the general view that by compromising such activities to detect and prevent 9/11 events, Snowden has terribly

Identification of managerial, financial, legal and ethical Essay - 2

Identification of managerial, financial, legal and ethical implications - Essay Example Whatever legislature that pertains to the subject matter is covered under a set of workplace Torts. Ineffective administrative communication leads to frustration and the buildup of stress within the organization. A major reason for this could be the legal principle of â€Å"Respondeat Superior† which places the responsibility of the activities of the employee on the superior or the manager. Thus, the senior – junior relationship is constantly strained and is one of perpetual scrutiny rather than warmth or affection. At one extreme of this we have the tendency among some in power to abuse their position through threats, abuse, intimidation and retaliatory discharge, all of which are cause of legal action. In an effort to reduce the probability of wrongful discharge, some states, such as Connecticut, Montana, Maine and Michigan have enacted legislation that protects employees from terminations that are found to be arbitrary and capricious (Pozgar & Santucci, 2007). At the other end, the employees themselves should ethically adhere to a strict code of conduct that respects patient specific and facility specific information. Also, the court enunciated a corporate negligence doctrine in 1965 under the Darling Vs Charleston Community Memorial Hospital which stated clearly that a hospital has the duty to provide an adequately trained medical and nursing staff. Legal statues and workplace torts require that employers must communicate clearly to prospective employees that their employment is at will and can be terminated at any time by either the employer or the employee. This shall encourage the employee to work properly as well as clear any misconceptions that may arise later. In recent years however, the rule that employment for an indefinite term is terminable by the employer whenever and for whatever cause he chooses

Conflicts in Organizations Assignment Example | Topics and Well Written Essays - 4500 words

Conflicts in Organizations - Assignment Example The working environment of the organization may suffer turmoil which can be a cause of emotional or physical discomfort, not only for the warring individuals but also for people who are not related to conflicts in any manner. Modern HRM sciences take such ‘conflicts at work’ seriously and seek to explain the causes of such conflicts. Many theories focus on aspect like the creation of tension within the environment of organizations, which then contribute to conflict genesis. Many on the other hand blame an ongoing change to be the causative agent of conflicts. Whatever the cause, it is a well-accepted fact that ongoing conflicts in the environment of an organization are a well-known cause of decreased productivity and it is for this reason that timely intervention is required to avoid losses that may ensue if the issue is left unattended. The paper will take into consideration the various aspects of conflicts that arise within my organization and then take a step forward to analyze the situation in the light of famous theories. An attempt to provide recommendations for the resolution of the issue will be followed by the creation of a feasible plan that is acceptable to the various stakeholders involved in the issue. I work with Acuity Insurance and my working affiliation with the company is no less than 7 years old. I have seen many ups and downs of my company and these favourable or unfavourable circumstances have always been a source of learning for me. My company is one of the luckiest companies that not only survived the recent times of financial crises but also due to its excellent management succeeded in maintaining high profitability. The ultimate consequence of all this is the fact that the number of employees has increased during recent times and many people visit our HR office for jobs on the regular basis.

A History of UK Newspapers | Analysis

A History of UK Newspapers | Analysis This newspaper assignment will set out to critically analyse newspapers by comparing political persuasion, ownership, readership, content and style. The chosen two newspapers that will be analysed will be The Sun and The Guardian. The researcher has chosen to analyse, for this assignment a newspaper story exposing taxpayers cash being wasted by EU chiefs. A brief history of Newspapers British newspapers can be traced back to the 17th century, but they were very different to the types of newspapers many people read today, the information in these early newspapers mainly got distributed to the public in the form of posters, news sheets or pamphlets. The first true British newspaper to be published in Britain similar to the ones we read today was the Oxford Gazette in the year 1665. (London-gazette.co.uk). Although this newspaper was originally called the Oxford Gazette it later changed its name to the London Gazette because of a decision by King Charles the II to move his government to Oxford. The London Gazette from the beginning was a good source of reliable news, especially for information overseas. In fact Wellingtons Waterloo victory was published first in the London Gazette. (London-gazette.co.uk). Brief history of The Sun newspaper The Sun was first published on the 25th of January 1911 and was originally called The Daily Herald. Initially a left wing paper, it was printed periodically to offer support to strikers at the time. In 1922 it became the official newspaper of the (TUC) Trade Union Congress and was a Labour Party supporter at the time. (Historic newspapers.co.uk). After changing its name from The Daily Herald to The Sun, The Sun printed its first edition on the 15th of September 1964. After a short period of two months from the first edition, world media tycoon Rupert Murdoch acquired The Sun after unsuccessful bids by Robert Maxwell. (Historic newspapers.co.uk). The Sun newspaper is owned by The News Corporation Group and is part of the News Group Newspapers. Published daily it sells over 2899,310 copies per day, and at its peak in the mid 90s The Sun was selling over 4,000,000 newspapers a day. Normally considered to be Conservative, The Sun has been known for supporting the ruling party, and even supported Tony Blair during his three election wins. (Historic newspapers.co.uk). The readership age average of The Sun is 15-24 year old, having a higher % of male reading The Sun than females. The Southeast of England has been shown to have the highest readership of The Sun newspaper. (Ipsos-mori.com). Brief history of The Guardian newspaper The Guardian newspaper, originally known as the Manchester Guardian was first published on May the 5th 1821 and founded by a man named John Edward Taylor. The Manchester Guardians intention at the time was to promote liberal interest in the aftermath of the Peterloo Massacre and the growing campaign to repel Corn Laws that Manchester suffered from at the time. To begin with the newspaper was published weekly until 1836 when it was published every Wednesday and Saturday, by 1855 the newspaper became daily. (Guardian.co.uk). Under the editorship of C.P Scott, The Guardian achieved national and international recognition and held this post for 57 years. CP Scott bought the paper in 1907 pledging to uphold the principles of the founders, that the newspaper would retain its independence. After retiring from an active role in managing and editing the newspaper, C.P Scott passed control to his two sons John Russell as manager and Edward Taylor as editor, where these roles would remain until the death of C.P Scott in 1932. Unfortunately only four months after the death of his father, Edward Scott died and sole ownership was passed to J.R Scott. In 1936 this sole ownership was then formally passed to the trustees of The Scott Trust. In 1944 AD Wadsworth took the post of editor where in 1964 the editor and paper moved to London. (Guardian.co.uk). The political persuasion of The Guardian as always learned towards the left supporting Labour throughout most its history, however it has been known to support the LibDems and even supported Conservative in the 1955 election. (Guardian.co.uk). The average readership age of The Guardian is 24-34 year old, with a higher % of males reading The Guardian than females, London has the highest readership of this newspaper. (Ipos-mori.com). The difference between broadsheet and tabloid newspapers Income, age, social class and education have all been shown to have a positive correlation between who reads broadsheet or tabloid newspapers. Tabloid newspapers are usually smaller than broadsheet papers with a simple style, having many more photographs and often focusing on gossip and celebrity news rather than political affairs. Tabloids prefer to use a journalese style of writing promoting emotion in its readers using words like huge, crackdown, bubbly blonde, love rat, love child and cops instead of Police. Broadsheets in contrast like to use longer sentences and paragraphs often going into greater detail in their stories using a less dramatic approach in their writing style. (English lesson 2, newspaper hand out). Analysing the newspaper articles on Yuri Gagarins 50th anniversary first space flight The first main difference that is noticeable between the two chosen newspapers is the style of headlines, The Sun states in its headline First man in space parachuted into a ploughed field and had to borrow farmers phone to tell Moscow he was safe. The Sun is clearly using a comical approach in this headline trying to show the incompetence of the Russian space program at the time, in contrast The Guardian uses a more professional approach in its headlines stating Yuri, we have a problem: secrets of Gagarin trip revealed. The second noticeable difference is the introduction of the two stories, The Sun emphasiss emotion in its readers by using big words such as out of this world, huge blow, and his feat. However The Guardian hints at more informative facts within its story, taking a professional approach mentioning Newly released files cast light on hitches, drawing its readers into the story by hinting at facts and figures. The third noticeable difference between the two stories is how the two papers are structured. The Sun breaks its story up into little sections by using subheadings such as Orbit, Blurry and Spirit, making the story quicker and easier to read by jumping to certain sections of the story if the reader chooses too. The Guardian however chooses not to do this, making for a more comprehensive read. The fourth difference between the two papers is how they give the information within the story. The Sun chooses to give little snippets of information, giving their readers a choice to gain information quickly if they choose too, they do this by adding a timeline and adding subsections. The Guardian again, chooses not do this only giving their readers a choice of the main story or a sub story on a mall statue. The fifth difference is the style of picture between the two papers The Sun uses a larger more dramatic picture mixed with images such as the Vostok 1 blasting off, Gagarins funeral, Images of space and Yuri Gagarin in training. The Guardian however has a much smaller picture only showing Gagarin in his cosmonaut suit. The sixth and final difference between the two newspaper stories is how they are written. The Sun uses a journalese style of writing, for example its story has many words such as tiny, plunges, dramatic, plummeting and profoundly making for a very dramatic read. The Guardian however has a more down to earth approach to its story using more formal words such as technical, acceptable, apparatus and intrigue. Conclusion From analysing the two newspapers it can be clearly seen that they are designed to cater for two very different types of readers. The Guardian seems to be aimed for a more professional type of clientele. The reader of this paper will probably have a university education, with strong political views. The Guardian readers are also more likely commute to work on long train journeys. The style of writing in The Guardian paper gives a more comprehensive read with an in-depth approach to facts and figures it is perfectly suited to the more professional type of individual. The Sun, in contrast seems to be aimed at a totally different type of clientele. With its eye catching headlines and easy to read stories giving short snippets of information. This paper is ideally suited to the individual who is not that fussy on politics, whose education probably ended in college or secondary school, and makes short journeys to work getting small tea breaks throughout the day. The style of The Sun newspaper is perfectly suited to this type of individual who is probably on the go most of the day and doesnt get much time to take in the daily news.

Eating Disorders - Womens Magazines and Cinderella Essay -- Argument

Women's Magazines and Cinderella      Ã‚   In the world today much of the literature aimed at the feminine audience keeps us trapped in the role of "Cinderella." We think of ourselves as the poor, helpless, and uncared for woman who needs to be saved. The covers, the advertisements, and most articles in women's magazines reinforce what it means to be an ideal woman in today's society.    Pick up most any feminine magazine in your grocery store today, and it will define for you what it to be feminine in the year 2000. It defines most women as being slim happy wives, with great careers and wonderful children. One example of this journalistic nonsense is the magazine Redbook. The covers read like a map to any woman's (or man's) fairytale life. Headlines like "Burn Fat Faster at 25, 35, 45" (169) and "Perfect Skin: 77 quick tricks"(cover November) encourage us to be the best we can be in his eyes. Another headline tells us why it Rosie O'Donnell may never be slim (cover November). Why should she be? She's perfect, but n... ...f Leslie Jane Seymour, publishers Hearst Communications, Inc.. Redbook advertisement by Virginia Slim volume #192 November 1999, Pg. 12 Virginia Slims advertisement, Editor-in-Chief Leslie Jane Seymour, publishers Hearst Communications, Inc. Sommers, Jeff and Lewiecki-Wilson, Cynthia, From Community to College, Reading and Writing Across Diverse Contexts, authors and published by St. Martin's Press 1996, quote found on pg. 114 in "Listening" an essay by Sey Chassler, published in 1984 in MS. Magazine

Analysis of the Modernist Design Style

Modernism is appear in 20Thursdaycentury. And Modernism is including simple and no ornament design manner. Although this manner was appear early 20Thursdaycentury and have different interior decorators or designer have many spread. But still hold excessively small modern architecture physique in early 20Thursdaycentury. After World War II, they become many company and bureau. And do this manner be the top. Here have some designer is more celebrated. Walter Gropius, Ludwig Mies van der Rohe, Le Corbusier and Frank Lloyd Wright. Frank Lloyd Wright is one of the celebrated designer in early 20Thursdaycentury. He is a American Institute of Architects, interior interior decorator, Writer and Educators. His design undertaking is over 1000 and complete about five 100s. And he believes that design should accomplish harmoniousness between worlds and the environment. And it become Organic architecture. For illustration, Fallingwater is the celebrated on the universe. This design can turn out his thought. Besides this design is one of the best designer on the American. More than 70 old ages of his calling at Architects. He design different architecture. It including Office, Church, Skyscrapers, Hotel and Museum. Besides he design some furniture and stained glass. In his life he write over 20 book and article. And he is the celebrated talkers. In 1991, American Institute of Architects name Wright â€Å"The best Architect† . He designed different architecture. And his design was celebrated. For illustration, Robie House, Imerial Hotel, Fallingwater, Taliesin West, The Solomon R. Guggenheim Museum, Price Tower and Jonson Wax Headquarters. Besides his thought was affected many interior decorator. Person said how Wright work alteration American architecture, but person said â€Å"How did n't Frank Lloyd Wright alteration architecture in America I think is truly the manner to state it because it is difficult to conceive of what American architecture would be like or even likely universe architecture without Frank Lloyd Wright. About the Organic architecture, he has a celebrated plant. It called Fallingwater. Fallingwater physique in 1934-1937. In 1991, members of the American institute of Architects named the house the â€Å" best all-time work of American architecture† and in 2007, it was ranked 29th on the list of Amercian’s Favorite Architecture harmonizing to the AIA. About the design, the form of the edifice expression natural, insouciant, stretch. Besides The chief room of the edifice with an out-of-door patio, platforms and roads, intertwined, besides obtained with the environing natural landscape with the consequence of merger. About the stuff, White concrete and rock Lashkar-e-Taiba this design expression merge in the environment. And this design is really particular. Because the platform is above the waterfall, this design in that clip is intensely. And this design was influence many designer. Besides it cause the new design manner. About the Taliesin West design, he thinks it has b een linked with the desert. So he utilize local rock and concrete. Besides the natural lighting is the chief function. Because he believes the natural lighting can allow inside the edifice connect to the exterior. His thought has affected some designer. For illustration Neville Gruzman, Kendrick Bangs Kellogg, Alvar Aalto, Nari Gandhi and Bruce Goff. All of them have build Organic architecture. Such as Neville Gruzman. Hills House and Gruzman House is the celebrated organic architecture. Besides Hills House is the work is thought of as a two 20Thursdaycentury houses: â€Å"Fallingwater† and â€Å"Farnsworth House† . And Gruzman House is use stuffs such as dark stained lumbers and natural brick. His designer is conform Wright method. About Bruce Goff, he said that his hero is Wright and Sullivan. Then he started to reach the original design. Bavinger House is important illustration of organic architecture. The house has no interior wall ; alternatively there are a series of platforms at different tallness, with drapes that can be drawn for privateness. The design usage many natural dark, make the inside country connect to the exterior. Kendrick Bangs Kellogg is an pioneer of organic architecture. In 1955, he met Wright and the brief meeting provided an inspiration. His design is non fit neatly into the same with Wright, Bruce Goff or other organic designers. His edifice are surveies of superimposed, segmented and unfolding infinite. And he design Onion house. It is a landmark of organic architecture. The design usage employs semitransparent curving roof panels. Since with no outside walls, the division between interior and exterior consists of screen or stained glass. But person possibly doesn’t cognize what organic designer is. So Wright explains that, it is term meant from nature, organic architecture was so a natural architecture. And now we eventually understand what organic designer is. And he believe good edifice is non one that hurts the landscape, but one which makes the landscape more beautiful than it was before the edifice was built. So he wants clean lines and simpleness. And disliked intricate item and irritability of the architectural manners. In add-on to organic designer, Wright steel has affected other designer. For illustration John S. Van Bergen. And his manner is Prairie manner places. About the Prairie manner. In 1909, Wright developed what known as the Prairie Style. Typical Prairie manner place is distinguished by horizontal lines on the outside, emphasized by a low-pitched hipped roof. But Wright use different colour, and allow the ceiling highs and hallway breadths to alternately compress and spread out the sense of infinite. His design went beyond the edifice to the finest inside informations of the interior infinite, include furniture, art glass and other interior design. And the celebrated prairie manner designer is Robie House. It was designed in 1908. Frank Lloyd Wright’s designs of place and edifice have inspired coevalss of designers, including most of what is called â€Å"modern architecture.† His influence is international—many other states have considered Frank Lloyd Wright’s designs as a major templet of their modern-day manners. More than 30 provinces in the United States possess Frank Lloyd Wright constructions and most architectural critics agree with that every province in the state has edifices that reflect Wright’s manner. Presents, when human want to develop something else, and they will destruct the natural. So they must retrieve that Wright has said the human existences and nature can conexist. And it is of import, even he is gone, but his architectural theory still affected other interior decorator. But person think he was chesty adult male. Because he want to allow his ain considerable on his clients. For illustration, Fallingwater. The design is particular and advanced. But despite there may be dangers he still carry out his out his design. I think his behaviour is right. Because if one’s creativeness is easy affected by the others, so that one is non a qualified interior decorator. Plagiarism:24 % hypertext transfer protocol: //encyclopedia.jrank.org/articles/pages/6404/Wright-Frank-Lloyd.html hypertext transfer protocol: //freshome.com/2012/09/03/10-great-architectural-lessons-from-frank-lloyd-wright/ hypertext transfer protocol: //translate.google.com.hk/translate? hl=zh-TW & A ; sl=en & A ; u=http: //en.wikipedia.org/wiki/Frank_Lloyd_Wright & A ; prev=/search % 3Fq % 3Dfrank % 2Blloyd % 2Bwright % 2Binfluences % 2Bon % 2Barchitecture % 26sa % 3DN % 26biw % 3D1367 % 26bih % 3D840 hypertext transfer protocol: //en.wikipedia.org/wiki/Bruce_Goff hypertext transfer protocol: //en.wikipedia.org/wiki/Neville_Gruzman hypertext transfer protocol: //en.wikipedia.org/wiki/Kendrick_Bangs_Kellogg hypertext transfer protocol: //www.distinctbuild.ca/neville_gruzman_architect.php

Policies and Procedures in Preventing Pressure Ulcers Essay Example

Policies and Procedures in Preventing Pressure Ulcers Essay Example Policies and Procedures in Preventing Pressure Ulcers Essay Policies and Procedures in Preventing Pressure Ulcers Essay Procedures and Policies in Preventing Pressure Ulcers 1 Running head: Procedures and Policies in Preventing Pressure Ulcers Procedures and Policies in Preventing Pressure Ulcers Procedures and Policies in Preventing Pressure Ulcers 2 One of the most serious obstacles that long- term care facilities face with their residents is the development of pressure ulcers. Pressure ulcers, or bed sores, occur when pressure is applied to areas of the body causing skin breakdown. Most pressure ulcers develop over bony prominences, where friction and shearing force combine with pressure to breakdown skin and underlying tissues (Lippincott, Williams, Wilkins, 2010, p. 1). † Pressure ulcers may occur when great force for a short period or less force over a long period impairs circulation to an area of skin. This process obstructs capillary blood flow which deprives the tissues of oxygen and nutrients. The results are ischemic lesions and tissue necrosis which can lead to serious infection. Common areas that pressure ulcers occur are on the coccyx, sacrum, greater trochanters, vertebrae, scapulae, elbows, knees, and heels. Patients who are bedridden or have impaired mobility are at great risk for pressure ulcer development (Lippincott, Williams, Wilkins, 2010). Lippincott, Williams, Wilkins (2010) state that the prevention of pressure ulcers includes relieving pressure, improving circulation, and providing adequate nutrition. Prevention also includes managing diseases such as vascular disorders and diabetes. Vascular disorders can impair circulation and uncontrolled diabetes can promote infection. The prevention of pressure ulcers begins with an accurate assessment. The National Pressure Ulcer Advisory Panel (2007) categorizes pressure ulcers into six stages that include: suspected deep tissue injury, stage I, stage II, stage III, stage IV, and unstageable pressure ulcers. Suspected deep tissue injury occurs when underlying soft tissue is damaged by pressure or shearing. The appearance is described as a localized area that is urple, Procedures and Policies in Preventing Pressure Ulcers 3 maroon, or presents a blood filled blister on intact skin. A stage I pressure ulcer occurs over localized, intact skin that is red and nonblanchable. Stage II ulcers are characterized by partial-thickness loss of the dermis that is broken with a shallow, open ulcer that has a reddish-pink wound bed. These ulcers can be intact or open serum-filled blisters. Stage III ulcers have similar characteristics as stage II ulcers. However, subcutaneous fat may be seen in the wound bed. This represents full-thickness tissue loss. Undermining or tunneling may be present at this stage. Stage IV pressure ulcers progress through subcutaneous fat exposing muscle, tendons, or bone. Slough or eschar may be present in the wound bed. Undermining and tunneling are common in this stage. An unstageable ulcer occurs when the base of the ulcer is covered by slough, eschar, or both. Unless the slough and eschar are removed, the depth of the ulcer is unknown. For this reason, the ulcer is unstageable. Prevention is the key to avoiding extensive treatment and complications. At McCauley Sanctuary, a long- term care facility in Muskegon, preventative tools such as the Braden scale are used during an assessment. The Braden scale is a reliable instrument used to measure a patient’s risk of developing pressure ulcers. There are six areas that are assessed: sensory perception, skin moisture, physical activity, mobility, nutrition, and friction and shear. Each area produces 1-4 points, depending on the description that fits the patient. After the six area assessment, the points are tallied. The lower the points, the greater the risk is for the patient to develop pressure ulcers. The Braden Scale is useful in developing the patient’s plan of care. When a patient is at risk for pressure ulcers, a plan of care may include frequent repositioning to decrease pressure. It may also include the use of special equipment to reduce Procedures and Policies in Preventing Pressure Ulcers 4 pressure intensity (Lippincott, Williams, Wilkins, 2010). At McCauley Sanctuary, every patient has a 4† thick mattress overlay to reduce pressure intensity. They are also anti-microbial, which discourages infection. I noticed that every wheelchair had a thick foam cushion as well. Bolster pillows and regular pillows are used to reposition patients and relieve pressure from bony prominences. I had the duty of showering a patient on my first day of clinical. After her shower, I was instructed to apply a moisturizing cream to her sacrum, coccyx, and any other areas that showed signs of skin breakdown. The use of special equipment that reduce pressure and cream that is used on patients are examples of how McCauley Sanctuary complies with preventative measures. The patient I worked with did not require repositioning since her mobility was only slightly limited. Upon request I was given a handout of the clinic guidelines entitled Pressure Ulcer Prevention. The policy stated to turn and reposition a patient with impaired mobility every 1-2 hours. It also advised lifting the patient, with assistance, instead of sliding them. This is because sliding increases friction and shear which can contribute to the development of pressure ulcers. This handout was supported by EBP articles from the Journal of Advanced Nursing and the Journal of Wound, Ostomy, and Continence Nursing. It also included EBP provided by the National Pressure Ulcer Advisory Panel. I have read and studied information regarding pressure ulcers, but being at McCauley allowed me to apply assessment skills and prevention of pressure ulcer development. I am a hands-on learner and being able to actually see prevention and care plan implementation has made learning and retaining this information easier. I am very grateful that I had this Procedures and Policies in Preventing Pressure Ulcers 5 opportunity provided to me by Grand Rapids Community College, Pilgrim Manor, and the patients I provided care to. Procedures and Policies in Preventing Pressure Ulcers 6 References Lippincott, Williams, Wilkins. (2010). Pressure ulcer prevention. Retrieved on July 15, 2010 from nursingprocedures. net/lnp/form/printPage. jsp National Pressure Ulcer Advisory Panel. (2007). Pressure ulcer stages revised by NPUAP. Retrieved on February 19, 2011from npuap. org/pr2. htm

SNPs, Chips, and the essays

SNPs, Chips, and the essays Single nucleotide polymorphisms (SNPs) are DNA sequence variations that occur when a single nucleotide is altered. A SNP might change the DNA sequence from AAGGCTAA ATGGCTAA. SNPs occur every 100 to 300 bases. SNPs can occur in both coding and noncoding regions of the genome. Some SNPs have no effect on cell function, but others can have a major impact on how humans respond to disease and drug therapies. This makes SNPs of great value for biomedical research and for developing pharmaceutical products. SNPs also do not change much through generations, making them easier to follow in population studies. Scientists believe SNP maps will help them identify the genes (there are many genes involved) associated with such diseases as cancer, diabetes, and some forms of mental illness. SNP maps are also expected to identify thousands of additional markers along the genome. Over the past several years, a new technology called DNA microarray has attracted enormous interest among scientists. A microarray is a tool for analyzing gene expression that consists of a small membrane or glass slide containing samples of many genes arranged in a regular pattern. This technology can monitor an entire genome on a single chip so that researchers can have a better picture of the interactions among thousands of genes. Microarrays may be used to assay gene expression within a single sample or to compare gene expression in two different cell types or tissue samples, such as in healthy and diseased tissue. Only a fraction of an organisms genes are turned on. It is the genes that are turned on, or expressed, that gives the distinctive properties to each cell type. A microarray works by allowing mRNA molecules to hybridize to the DNA template from which it originated. By using an array containing many DNA samples, scientists can determine the expression levels of hundred s or thousands of genes within a cell by measuring the a...

Catastrophes, Cultures, and the Angry Earth Essay

Catastrophes, Cultures, and the Angry Earth - Essay Example â€Å"The waters came and took our house and all of our belongings. Now we have returned and officials tell us that we can’t rebuild here, our land will be used for something else. This is our land, we want it back, and we want our lives back.† -----Anonymous Survivor in Aceh, 2005 â€Å"We would all love to see Tokyo rebuilt along the lines of Paris or Berlin, but do we have the resources? No! Why should people in rural areas who suffer each year, toil and sweat yet more for those of Tokyo? Rural areas need attention too, they are the foundation of the nation.† -----Japanese Parliamentarian, 1923 Answer: In the course, the main idea being taught revolves around the nature of the human society specifically during the time of catastrophes and disasters. Based on the quotation that introduced the course according to the historian Marc Bloch, calamities are instruments that help see, study, and analyze the nature of human society. This can be attributed to the fact that as a human body, society has the capacity to maintain, to operate, and to defend itself. It also has the capacity to rebuild once it had been destroyed. The only question in the process of coping with the different forms of trials and disasters is the manner by which it can be undertaken. The course is aimed to open the minds of the students to the need for larger and more holistic objectives in the society which can help understand the reason for the need for continuous improvement of the different groups in the society such as political, economic, and social institutions. Due to the continuous exposure to natural disasters, human society had learned to establish ways and means to cope with the effects of calamities and disasters. The lessons of the pasts and the technologies of the present are used as tools to plan and to cope with possible dangers in the future. Discussion of the First Quote: Calamity in Aceh The first quote was expressed by an anonymous survivor in the calamity that affected Aceh in 2005. Based on the quote, aside from the natural calamity which is the flood that affected many lives, there are other issues that hinder the process of recovery and reconstruction. Upon the return of the survivors to their land, officials prohibited reconstruction. Thus, the aside from the fact that the natural calamity took their home, the social and political issues and policies affected their land. There are different issues that can be discussed in the quote since it expressed a view of the different dynamics that can occur in times of disasters. One is the background of the disaster in Aceh. Aceh, formally known as Nanggroe Aceh Darussalam (or the State of Aceh, Abode of Peace) is considered as one of the most Islamic region of Indonesia. The culture and traditions of Aceh is strongly based on Islamic principles and practices. For that matter, religion can be considered as one of the guiding view in times of major calamities and natural disasters (Clarke, Fanany, and Kenny, 2010, p. 30). Due to the influence of Islam in the culture of Aceh, it is considered as one of the main context in terms of the study of the event of 2005. The Islamic law, or sharia, is known to affect the post-tsunami state of Aceh resulting to the question on the re construction and rehabilitation efforts in the area. The political policy in the state had been considered as one of the most highlighted factor in the rehabilitation problems since it is the only state in the country that applies Islamic law. The application of religious laws on political context can be considered as a point of continuous criticism since it can greatly affect the road to reconstruction of Aceh (Clarke, Fanany,

Mixed Method Qualitative Case Study of the Views and Performance of Dissertation

Mixed Method Qualitative Case Study of the Views and Performance of Clinic Staff Undertaking STD Testing - Dissertation Example They were especially confident in carrying out throat swabs more than rectal swabs because of the uncomfortable and embarrassing nature of the rectal swabs. Interviewee 3 mentioned however that he needed more confidence in proctoscopy because he mostly participated in blind rectal swabs. Most of the interviewees also mentioned that they were able to gain confidence through experience and this experience also taught them how they could make the patient more comfortable during the rectal swabs. Interviewee 4 mentioned that by exuding confidence during the procedure, the patient could be more comfortable. This interviewee also points out the importance of carrying out the swabs as quickly as possible in order to lessen the discomfort. These views emphasize the importance of confidence and the fact that the respondents placed primary importance on its impact in the successful administration of tests. Attitudes Where there may be genital site testing missed by other health professionals, majority of the respondents indicated that they would just ask the patient why the genital testing was not carried out. The respondents point out that most times, the patient may have been the one to refuse the swab. If it is the patient who has refused the test, their reasons for refusing would be asked and the respondents said they would try to talk the patient into submitting to the genital swabbing. Majority of the respondents also mentioned that they would not challenge the previous medical examiner, instead, they would clarify or ask why the test was not carried out. Interviewee 6 mentioned that sometimes, it may be a simple case of omission on the part of the previous examiner. Majority of the interviewees mention that challenging the previous medical examiner would not be appropriate and they would be uncomfortable doing it. However, clarifying the situation with the previous examiner would be the more professional option (Wedemeyer and Manns, 2009). The interviewees also me ntion the importance of communicating with the previous examiner regarding the patient’s genital swab. The term â€Å"liaise† with the medical examiner was mentioned by interviewee 7. Knowledge: The themes indicated below reveal the extent of the knowledge that the respondents have on the management of MSM patients, especially in relation to patient testing, demographic data, guidelines, sexual history, as well as training. 1. Patient testing The clinical staff performs varied functions in relation to MSM patients seeking medical care in their clinics. Most of the interviewees mention that their most common and current responsibilities in relation to MSM patients include patient testing for sexually transmitted diseases. Interviewee 1 mentions that patients approach them ‘requesting testing for sexually transmitted infections.’ Interviewee 2 also mentions a syphilis test, and a swab as well as blood test he most recently carried out on an MSM patient. Anot her interviewee mentioned carrying out bacterial and genital testing on an MSM. These interviewees also mention having to carry out routine assessments and tests on their MSM patients. Two of the interviewees (2 and 4) mentioned that they usually carry out vaccinations or antibacterial injections for their clients. All in all, the importance of functions which relate to the prevention and the management of sexually-transmitted

Comparison and Contrast of ANCC and AANP Certification Process and Research Paper

Comparison and Contrast of ANCC and AANP Certification Process and Board Certification Examination - Research Paper Example The present study focuses on a comparison and contrast of these two certification and board examinations. ANCC and AANP: Comparison and Contrast: The nursing practitioners are allowed to take both the examination. However, it is a choice of the candidate to take either one of the exams or both (Difference Between AANP and ANCC, 2012). The ANCC is credentialing body of the American Nurses Association (ANA).The exams for credential presently being offered to nurse practitioners are for the following fields: adult, family, paediatric, gerontology, acute care, adult or family psychiatric and mental health, and advanced diabetes management. The AANP is a branch of learning organization that caters to only nurse practitioners. It is at present contributing in three specialty exams: adult, family, and geriatric nurse practitioner (Leik, 2008, p.1). The American Nurses Credentialing Center is the biggest and most esteemed nurse credentialing organization in the world (ANCC Certification Cent er, 2012). In general, the ANCC revises their examinations for the nurse practitioner in every 2 to 3 years. The questions in the exam are mostly suggested from most important textbooks, national expert panel guidelines, papers, and official governmental reports and statistics. The suggestion sources for AANP exams are not recognized in public. The substance of their examinations is supported on the results of a responsibility description learning that was carried out by both the AANP and the Professional Examination Service. The examinations for both the certifications are now computer based thus being online conducted within a particular time frame. However, the number of questions varies for the two tests. For ANCC examination, the total number of questions is 175, while for AANP, 150 questions are in total for the test. Both the certifications are in the same way acknowledged as national specialty organizations, and credentials granted by them are acceptable to governmental bodi es such as Medicare, local state agencies such as the state boards of nursing (BON), and private corporations (Leik, 2008, pp.2-3). The AANP examinations have been organized and developed by AANP itself and the Professional Examination Service (PES).  On the other hand, it is the ANCC that organizes the ANCC certification examination. The range of programs covered by AANP is lesser in comparison to ANCC. ANCC provides further diverse range of programs including the Acute Care, Adult, Adult Psychiatric & Mental Health, Diabetes Management, Family, Family Psych & Mental Health, Gerontological, Paediatric, School, Ambulatory Care, Cardiac Rehabilitation, Cardiac Vascular, College Health, Community Health, High-Risk Prenatal, Informatics, Maternal-Child, and Medical-Surgical Nursing among others (Difference Between AANP and ANCC, 2012). To study and analyse accurately, there are not many differences in the two examinations except the wide range of subjects covered under the ANCC certi fication. As far as the examinations are concerned, taking any one of the examinations would provide the nursing practitioner with the opportunity to serve in their choice of fields in nursing. However, in order to qualify for the certification examination both the tests require that the nursing candidates hold an active current licence of Registered Nurses (RN) within a state or territory of

Linked in Case Essay Example for Free

Linked in Case Essay When attempting to determine the valuation of LinkedIn it helps to understand some of the issues involved. The most accurate way to value a stock’s price is using discounted cash flows. The problem with this approach is that it is nearly impossible to predict with any accuracy what the long-term cash flows are for a given company; especially a company that is young or that might be using an innovative and new business model. Additionally, knowing what long-term cash flows look like requires knowledge of the long-term growth rate, operating margin, weighted average cost of capital, discount rate and reinvestment rate. This makes using discounted cash flows especially difficult young companies. The discounted cash flow, in Exhibit #1 below, shows an imputed value of $109 per share versus the current market price of $246 per share. This calculation is based on an industry average weighted average cost of capital of 10% and a discount rate of 4%. However the key point is that the model assumes that revenues will grow from $972M in 2012 to $4,029M in 2018 or 415%. The fact that the market price is higher than $109 per share indicates that investors believe that the potential for revenue growth is even higher than 415%. Another potential valuation issue relates to LinkedIn’s revenue recognition method. LinkedIn recognizes its Hiring Solutions Revenue from job postings when the posting is displayed or over the contract period, whichever is shorter. This may cause revenues to be overstated in the current year if a contract runs into the next fiscal year. The overstated revenues would be extrapolated and multiplied into the future causing investors to over value the stock. In 2010 Hiring Solutions Revenue accounted for 42% of total revenues. There are many factors that can cause investors to increase or decrease their valuation of a company. One important characteristic that impacts a company’s valuation is competitive advantage. LinkedIn is believed to have high barriers to entry as it takes time for members to build their network which makes members reluctant to start over with a competing product. This creates a low membership turnover environment for LinkedIn. These two characteristics often cause investors to forecast steeper revenue growth rates and thereby assign a higher value to a stock. Another important characteristic that impacts a company’s valuation is gross margin. Companies like LinkedIn that have a high gross margin generate more  cash which causes a higher stock valuation using a discounted cash flow analysis. All things being equal, gross margin percentage should have a direct impact on the price to revenue multiple. As we can see from LinkedIn’s financial statements its gross margin increased from 75% in 2008 to 87% in 2012. EBITDA as a percentage of revenues has a similar effect on the discounted cash flow stock valuation. An increasing EBITDA to revenue ratio over time will cause a larger stock valuation. As we can see from LinkedIn’s financial statements its EBITDA to revenues ration increased from 8.9% in 2008 to 14% in 2012. The rate of growth in sales units is also an important characteristic considered during valuation. Obviously, the faster you are growing, the larger, and larger future revenues and cash flows will be, which has direct implications for a DCF. High growth also implies that a company has tapped into a powerful new market opportunity, where customer demand is seemingly insatiable. This is especially true when the company being valued has a very large customer base. A large customer base makes a company less dependent on any one customer for its revenue. The business model of LinkedIn is based on the revenues per user. Therefore the number of active people on this social network is the crucial factor in the company valuation. Still, the number of new members LinkedIn is adding each year is slowing. Membership increased 36 percent in the first quarter from a year earlier, down from 39 percent in prior period and 43 percent in the third quarter. LinkedIn is compensating for the trend by adding mobile and web services to keep users on the site for longer. The disposable income of a company’s customers can also impact its valuation. LinkedIn is sometimes described as Facebook for professionals. One important difference between Facebook and LinkedIn relates the disposable income of its members. Generally, professionals are easier to make money off of than consumers, so LinkedIn will presumably be able to make more money per user than Facebook. LinkedIn is still primarily a U.S. company, so it can presumably expand to Europe, Asia, Latin America, and other regions. However, the revenue per member is still much higher for U.S. members than members outside of the U.S. Competitors and market share also impact valuation. LinkedIns Talent Solutions group continues to win share from Monster.com. Sales increased  90% to $161 million last quarter while sales at Monster fell 10% to $211 million. LinkedIn shows signs of becoming the preferred recruiting tool. Increasingly, users are willing to pay for greater access as indicated by last quarter’s 79% increase in membership revenue which was $59 million. Also, the global expansion has pushed membership over 200 million users, up from 100 million in March 2011. After discussing the various issues and factors effecting the valuation of LinkedIn there are many reasons that I would not buy the stock. I believe that the current market price of $246 per share, which reflects speculated growth rate over 500%, is way too optimistic. Even at the $109 price reflect in the Exhibit #1 discounted cash flow the growth rate would have need to be over 400% which I feel is still too high. LinkedIn acknowledges they have a short operating history in a new and unproven market, which makes it difficult to evaluate future prospects and may increase the risk that it will not be successful. Linked in also acknowledges that even if it can achieve a 400% growth rate that it could still fail in its ability to build the infrastructure to reliably and securely meet this demand. I also do not like the risk of investing in a company like LinkedIn where management holds a controlling interest so that the minority shareholder cannot influence management. LinkedIn also has no plans to pay dividends so investors have no possibility to get any return on investment without selling their stock. Lastly, while LinkedIn is a market leader in professional networking it does have some large competitors including Viadeo, XING, Monster and even Facebook. Some investors worry that if Facebook decided to pursue the professional networking market that it would easily overcome LinkedIn. For these reasons I feel that LinkedIn represents a very high risk investment and many current investors are likely to lose money.

Culture as Social Legacy in Mirror for Man :: Mirror for Man Essays

In Clyde Kluckhohn's Mirror for Man, he explains the differences and similarities among the world's peoples by stating two important ideas: 1) People are similar because they have the same biological equipment and undergo similar life experiences "such as birth, helplessness, illness, old age, and death," but, 2) people are culturally different because of the way they were brought up and they may live in a different environment created by human beings, and acquire a distinct social legacy from their own people. Kluckhohn suggests that where a person lives is one of the factors that determines one's culture. In China, people have a strong dislike for milk and milk products. In the United States, a person drinks milk from the time of birth because American society has made a pattern for its people; Americans make milk a integral part of their meals because they are told it's the only way to remain healthy and develop strong bones and to avoid disease such as osteoporosis, a disease brought on by the lack of calcium (which is found in milk). Therefore, the Chinese may not understand why Americans drink milk so often, and Americans may wonder why the Chinese do not know the health benefits of milk. Kluckhohn implies that there are cultural misunderstandings between different sets of people because they are not aware that "each specific culture constitutes a kind of blueprint of all life's activities." I do support Kluckhohn's theory that culture is determined by a person's environment and their "design for living." I have been raised in Los Angeles and I have friends of varying ethnic backgrounds, languages, birth places, and cultures. My best friend came from Korea nine years ago and has assimilated to the ways of American behavior. Yet, I do not understand why Sandy remains stoic when she has a serious problem or why her parents never display public affection to her or to themselves. I asked my mother if Sandy's behavior was strange and she replied "no" because she said Sandy is from Korea where she was brought up in a different environment, where her culture taught her ethical and moral values that differ from values taught in the United States. I came to realize that although Sandy will remain in the United States for the rest of her life, she may never "give up" her Korean values or her Korean upbringing.

Dansk Minox Case Study Essay

Introduction My name is Kevin Chen and I am a senior consultant of the Boston Consulting firm. Per the request of the A/S Dansk Minox, a food products manufacturer, I am preparing this analysis to identify the existing problems within the business of A/S Dansk Minox and provide possible recommendations. As a consultant, I will present the analysis without bias and for the best benefits of A/S Dansk Minox. In the following analysis, I am going to answer the following question: Should A/S Dansk Minox bring the new product, complete meal, to the market?Company backgroundThis case is set in Denmark in 1967 when the â€Å"boom† in consumer food products was just beginning more working mothers, more disposable income, more choices in convenience food products. A/S Dansk Minox, a company in Denmark, specializes in manufacturing a variety of vacuum-packed meat and other products. DM has about 30 products and has a great position and brand in the market. A/S Dansk Minox provides the vacuum packed products and consumers combine the vacuum packed packages along with the homemade salad for their meal. Through consumer research, A/S Dansk Minox recently identifies that there is a huge market potential for vacuum packed complete meals. The meal contains a standard â€Å"sliced pork in gravy†, the product that A/S Dansk Minox is making, with 550 grams of red cabbage salad. Vacuum PackingVacuum Packing is a storage method that preserves variety of food. For example, pork, beef or vegetables. If properly refrigerated or frozen, vacuum packaging works well in keeping the food fresh for longer periods. The plastic bags are usually used to vacuum packaged. The air is removed creating a vacuum in the bag and the food is left in the bag. In order to maintain vacuum, the bag is sealed. By the researches from Fante’s Kitchen Wares Shop, there are a lot of benefits for vacuum packing:1. Longer storage life of foods. According to researches, foods maintain their freshness and flavor 3-5 times longer than with conventional storage methods, because they don’t come in contact with oxygen. Due to the elimination of air to absorb the moisture from the food, vacuum packing prevents dry out of moist foods,Because bacteria mold and yeast cannot grow in a environment without oxygen, foods maintain their original appearance. Insect infestation is eliminated because there’s no oxygen coming in the bag. The production process of vacuum-packed products can be illustrated by the flow chart 1) attached in appendix. Business environment:The current business environment that A/S Dansk Minox operates in can be analyzed as follows. Threat of New Entrants and Barriers to EntryAs the customer research done by A/S Dansk Minox revealed, there is still market opportunity for the vacuum packed products. In order to produce vacuum packed products, for example pork, vegetables, it is necessary for companies to purchase the production equipments for the procedure of vacuum packing, meat cutting, sorting and packaging. It is crucial to purchase the machines that reduce production time and cost, increase efficiency. Therefore, in order to enter into this market, the initial capital investment in purchasing equipment could be substantial and it creates barriers to entry. However, the equipments are relatively easy to operate, so the training cost and time to the workers could be minimal. Moreover, the food product manufacturing industry is not technology intensive and the equipment could be purchased in many distributors, this factor in turn makes the new entry easier. Also, once the initial machines purchased, it is relatively easy to introduce new product lines. Intensity of Rivalry Among CompetitorsThere are a number of vacuum-packed cooked products manufacturers also in the business. Certain competitors of A/S Dansk Minox are expanding aggressively and had already introduce the red  cabbage salad in vaccum-packed, canned or frozen form. There is low differentiation among competitors and price is the key factor in this particular industry. Due to the high initial investment, the potential exit barriers could be high in this diverse competitive industry. Product SubstitutesFor this particular product of vacuum-packed red cabbage salad, the Danish housewives very often make it on their own. Therefore, the family could choose make the salad or buy it from A/S Dansk Minox. The switching costs are fairly low and the family could have a choice of buying the products from other manufacturers if the price and quality match their standard. In term of food storing methods, the red cabbage salad could be in the canned or frozen form as well. They are the substitutes depend on the family’s preference and evaluation of price and quality. SuppliersThe suppliers of A/S Dansk Minox are the vendors that provide raw material of pork, cabbage and other possible material for the process of packaging. Since pork and cabbage are consumption goods, the price is affected by the demand and supply of the material. Luckily for A/S Dansk Minox, the suppliers will not have huge bargaining power since the material of pork and cabbage is wildly available in the market and the supply chain is considered to be relatively stable. BuyersSince the pork and salad are very popular food in Denmark, so the potential buyers of the product could be anyone in the country. Since people now have more disposable income to spend on food products, also the vacuum-packed products like pork and cabbage are wildly considered as more convenient products,More specifically, the women in the work force, working mothers, represent the increasing portion of the buyers. Since this salad is quite time-consuming to prepare at home, the working mother prefer to purchase pre-prepared vacuum-packed products. The complete meal products are the perfect products for them. Company Strategy:The strategy of the A/S Dansk Minox is Cost leader. A/S  Dansk Minox is operating in a large market and the potential customers could be any family in the country. The demand of vacuum packed product by is highly elastic, which means the demand of the products are highly influenced by the price. In order to maintain a competitive price and compete with the competitors, A/S Dansk Minox produces the products massively. Strength:Biggest strength of the organization is the brand loyalty that already exists. Having 30 products in the market, A/S Dansk Minox is wildly recognized by the consumers and is a trusted name. Once the new products introduced, it could enjoy the benefits of being a line of the company. Opportunity:By conducting a consumer research, A/S Dansk Minox recently identifies that there is a huge opportunity for vacuum packed complete meals, even the competitors already introduce the ready-made red cabbage salad to the market. The opportunity came from the facts that the disposable income of people increases, resulting in more spending on food products. More and more people prefer convenient food to making it by themselves. In addition, the ready-made combo of â€Å"complete meal† is especially to working mothers, who want to reduce their time on the time-consuming salad dish. The percentage of working mother in the work force is expecting to increase in the future, reflecting the great opportunity of introducing the new complete set product. The major problem that A/S Dansk Minox facing now is: Should A/S Dansk Minox bring the new product, complete meal, to the market? If yes, then how much the unit price should be?The price is uncertain due to the cost allocation problem raise by the new product, leading to long discussions between the marketing and finance departments. Company identifies the cost driver as ‘per kilogram’ of material and the new product price at D.Cr 8.20 is proposed by finance department. Marketing department suggests that the cost driver ignores the price of cabbage is way cheaper than pork, however allocating a similar overhead cost. Hence they proposed a price of D.Cr 6.85 for the combo pack. In order to find the solution for the problem above, I will examine the  following three alternatives:Summary of alternativesABCStatus Quo: Not introduce the â€Å"complete meal product†; abandon the new projectIntroduce the â€Å"complete meal product† at a consumer price of D.Cr. 6.85Introduce the â€Å"complete meal product† at a consumer price of D.Cr. 8.20Alternative A: Status QuoAlternative A is to abandon the new project of New Pack – not to introduce the â€Å"complete meal product†. As the new product will not be introduced, it will generate no additional profit to the company, i.e. the profit in 1966 will be the net profit without the introduction of the new product. Consequently, the pricing arguments between the marketing and finance departments of the Danish company will no longer exist. In addition, since the new product is not introduced into the market, the customers of the standard pack will stay with the products. Accordingly, th e sales of the old product will continue to rise in response to the increase in the market demand. Alternative A: Not introduce the â€Å"complete meal product† New PackSales:0Total variable costs0Allocated fixed costs0Profit0Alternative B: Introduce at a consumer price of D.Cr. 6.85Since there was spare capacity available for the production of the new â€Å"complete meal† product, the total amount of the fixed costs will not change due to the proposed production of the new product. Also because these fixed expenses are costs that have already been incurred and that cannot be recovered, they are considered as sunk costs. In business decision-making such as the decision to add or drop a product or service, only incremental costs (variable costs) are relevant to a decision. Therefore, the full costing method (the standard cost accounting) – the attempt to allocate the company’s fixed costs to the different products produced during a certain period of time, is not appropriate for this type of management decision making. The proper approach to support decision making to improve a company’s profitability is a contribution analysis:Revenue – Variable Costs = Contribution Margin per unit(Contribution Margin per unit x total units produced) – Total Fixed Costs = Incremental Profit/LossAs a result, the company’s profit in 1966 will be increased by $99,450 (See Table 1 for detail) if the new product is introduced at a consumer price of D.Cr. 6.85. Compared to Alternative A, A/S Dansk Minox is better off by the increase of $99,450 in profit. In the event that the company is not capable to produce 85 tons of new products, the profit increased above will not be achieved. From the table shown below, in order to achieve the profit by selling 30 tons new products at D. Cr 8.20, we need to at least sell 52 tons of new product at D. Cr 6.85. Contribution Margin for a consumer price of D.Cr. 6.85 x Minimum sales volume= incremental profit for introducing the product at a consumer price of D.Cr. 8.201.17X = 60,900 *X = 52,051* see alternative C for detailLong term decisionHowever, the contribution analysis is primarily useful for short-term decision-making. For the long-term purpose, the company still needs the full costing analysis to calculate the profit of each product. Within company’s capacity, the production Fixed Expense for the new â€Å"complete meal† will be the same as existing products as D.Cr. 0.54 per kilo. All other overhead will be the same as the existing product as well. In the event of exceed capacity, need to allocate additional Production Fixed Expenses. in order to get the correct number of profitability, A/S Dansk Minox needs to find an appropriate cost driver to allocate the production fixed expenses. As indicated by the marketing department, the total sales quantity (expressed in kilograms) may not be a proper way to allocate the fixed costs. A/S Dansk Minox could consider using the selling price of product as the allocation basis, since the consumer price is more relevant to the fixed overhead and better matching expense with profit. Therefore, from the following table, we proportional apply the Production Fixed Expense:new packStd.Pack6.854.85X0.54X=0.76Therefore, in the long run, 0.76 production fixed expense should be allocated to 1 Kg of â€Å"complete meal†. Please note that we assume selling price at D.Cr. 6.85. In the case of retail selling price as D.Cr. 6.85 and with an allocation of D.Cr. 1.20 for production fixed expenses, the total unit cost will be D.Cr. 5.22. Alternative C: Introduce at a consumer price of D.Cr. 8.20In spite of the marketing department’s arguments, company could decide to set the price at D.Cr. 8.20 so that the full fixed expense could be covered. In this case, the uncertainty of allocating fixed overhead is eliminated and the company ensure that the new product is making profit. However, the selling price is too high for the customer in turn decreases the competitiveness of the product. Therefore, the product could be sold at a lower volume than it is budgeted. In the following, we reasonably assume that the sales volume drop to 30 tons when the price is at D.Cr. 8.20. Please see table 2 at appendix for detail. The profit in 1966 will be increased by $60,900. Compared to Alternative A, A/S Dansk Minox is better off by the increase of $60,900 in profit. ConclusionsIn order to better evaluate and compare all the qualitative and quantitative alternatives we analyzed above, we need to take into consideration of certain key decision-making criteria:1.Improve profitability (measured by contribution analysis, short-term decision making)Increase profitability and improve shareholder equity is the primary goal of a company. By improving profit, the company’s cash flow is possibly increased, so that company’s ability of meeting liability is enhanced. In the event of possible investing opportunity arises, the company will be financially flexible enough to take it. 2.Consistent with the corporate strategyThe alternative we take should be consistent with the strategy of the company, so that the action will be towards the company goal and will be sustainable. 3.Lost of customers by the Standard PackTo better evaluate the alternatives, some important qualitative factors should be considered, potential lost of customer by standard pack resulting from the introduction of the new product is one of them. 4.Within capabilityAre the alternatives attainable? Or they are out of the capacity of the company and will not be able to achieve?The following table shows how we compare the different alternatives by applying these criteria:ABCStatus Quo: Not introduce the â€Å"complete meal product†; abandon  the new projectIntroduce the â€Å"complete meal product† at a consumer price of D.Cr. 6.85Introduce the â€Å"complete meal product† at a consumer price of D.Cr. 8.20Improve profitability using contribution analysis (short-term decision making) NoAssuming 85 tons of new products are sold at price of D.Cr 6.85, so the profibility will be improved by D.Cr. 99,450Assuming 30 tons of new products are sold at price of D.Cr 8.20, so the profibility will be improved by D.Cr. 60,900. Consistent with strategyN/AThe company’s strategy is cost leader, the price of D.Cr.6.85 is consistent with the company’s strategy and increase the competitiveness of the company.The company’s strategy is cost leader. the price of D.Cr.8.20 might be too high for certain customer, resulting in losing the competitiveness of the company. Lost of customers by the Standard PackNoIt is confirmed that there is still a great untapped potential for the new product so the customer will continue to buy both new and old products. Sales of standard pack will not be affected.Since there is still a great untapped potential for the new product so the customer will continue to buy both new and old products. Sales of standard pack will not be affected. Within capabilityN/AThere are spare capacity available for the company and the production will not exceed at this moment. If the new product keep increasing in the future, there is possibility of exceeding budgeted capacityThere are spare capacity available for the company and the production will not increase too much due to the high selling priceIn conclusion, by comparing the alternatives against the key decision-making criteria, alternative B, which introduces the â€Å"complete meal product† at a consumer price of D.Cr. 6.85 is the best option for A/S Dansk Minox. Since the main goal for A/S Dansk Minox is generating higher cash flow, improving profitability should be the primary criteria that we should consider in decision making. Alternative C improves profibility by D.Cr. 99,450, which is D.Cr 38,550 higher than alternative B and D.Cr 99,450 higher than alternative A. Moreover, alternative B is consistent with the company strategy. From the content that we demonstrated previously, the business strategy of the company is cost leader. A/S Dansk Minox produces the products massively in order to keep a low selling price and match with the competitors. Therefore, introducing the new product price at D.Cr. 6.85 does a better job in fitting in company’s strategy than the other alternatives. In addition, alternative B will not have huge impact to the existing products and it works within the capability of the company, comparing to other options. Recommendations A/S Dansk Minox is facing an exciting opportunity of introducing a new product line that could possibly increase the profit hugely. We highly recommend the company introduce the new â€Å"complete meal† at price of D.Cr. 6.85, also taking the following steps:1.Introduce the â€Å"complete meal† to the whole company and the public as soon as possible in order to let more people know about the new product. 2.Inform the production department and add the new product into production plan. Evaluate the difficulty of implementing the new product line. 3.Inform the marketing department. Ask for possible promotion theme and plan that could make the biggest sales impact. 4.Call retailers at each level of selling channel regarding the introduction of the new product. 5.after few months, conduct customer research in order to evaluate the success of the new product or possible commandsNot only alternative C is a solution that relatively easy to be implemented, it is also expected to generate highest cash flow to meet the company’s operating goal. By setting the price of new product at as low as D.Cr. 6.85, the demand of the product remains high and the company strategy of cost leader will be maintained. Introducing the new â€Å"complete meal† increase the competitiveness to utilize  the company’s strength and help company to survive in this highly competitive market. Appendices:Flow chart 1)Table 1Alternative B: introduce the â€Å"complete meal product† at a consumer price of D.Cr. 6.85New PackConsumer Price6.85Turnover Tax(0.76)Consumer Price Before Tax6.09Retailer’s Margin (1.31)Price to Retailer4.78Variable Costs:Material: Pork 1.67Labor: Pork 0.25Material: Cabbage 0.5Labor: Cabbage 0.25Packaging 0.26Transportation, Storage0.2Margins and Discounts to Wholesalers 0.38Sundry Variable Costs 0.1Total Variable Costs(3.61)Contribution Margin1.17Sales volume @ 85 tons 1x 85,000 kgIncremental Profit99,4501 Assume the actual sales volume of the â€Å"complete meal product† is the same as the sales budget when the â€Å"complete meal product† is introduced at a consumer price of D.Cr. 6.85. Table 2Alternative C: introduce the â€Å"complete meal product† at a consumer price of D.Cr. 8.20New PackConsumer Price8.20Turnover Tax(0.91)Consumer Price Before Tax7.29Retailer’s Margin (1.57)Price to Retailer5.72Variable Costs:Material: Pork 1.67Labor: Pork 0.25Material: Cabbage 0.5Labor: Cabbage 0.25Packaging 0.26Transportation, Storage0.2Margins and Discounts to Wholesalers 0.46Sundry Variable Costs 0.1Total Variable Costs(3.69)Contribution Margin2.03Sales volume @ 30 tons 1x 30,000 kgIncremental Profit60,9001 The actual sales volume of the â€Å"complete meal product† is 30 tons when the â€Å"complete meal product† is introduced at a consumer price of D.Cr. 8.20bibliographiesA/S Dansk Minox Gordon Shillinglaw, Columbia University ISBN 0-538-88967-5 to Accounting