Denim Finishing Company Case Essay

Mrs. Kelsey Bowser using the ABC method decided to use the number of garments as the cost driver of the change-over costs. Nevertheless, I argue that this was not the best possible choice. I will try to defend my point using the following example. Let’s assume that Guess Who Jeans demands 600, not 500 garments per shipment. Although the number of garments changes, the total change-over costs would stay the same, because no additional retooling of the machine would be necessary. The whole change-over process takes 3 hours regarding if the number of garments is 200, 500 or 800. Furthermore, let’s strictly theoretically assume that the company is able to achieve some extra capacity and one batch is now composed of 150 garments instead of 100 garments. Still, although the total number of garments would vastly increase, the change-over costs would be altered only partially. The opportunity cost measured as a lost contribution margin would slightly increase, but the out-of-po cket costs would stay the same, as the wages of the employees and supplies costs will not change. Thus, it is clear that the number of garments is not the proper cost driver for the change-over costs. In my opinion the number of shipments would be a much better cost driver for the change-over costs. Regarding the number of garments or the number of batches Guess Who Jeans demands every shipment requires the change-over costs to be incurred twice. For instance, if 99 shipments were made, the total change-over costs would equal $351 * 198 = $69,498, because two change-overs ($702) would not have to be undertaken. Thus, the number of shipments clearly drives the analyzed costs. Unlikely the previous example with the number of garments per batch increasing to 150, the number of shipments fully ‘drives’ the change-over costs. Every time the number of shipments rises or falls, the change-over costs change by the full amount of the two per-changeover costs which properly reflect the real situation. Using such a cost driver may be problematic when the allocation of the chang e-over costs is analyzed. Nevertheless, I argue that those cost should be solely allocated to the propriety denim finishing. The demand for the stonewashing services exceeds the company’s capacity. Thus, if the Guess Who Jeans’ offer was declined, the company would use the whole capacity for stonewashing. However, if the offer was accepted the stonewashing processes would be somehow ‘interrupted’ by the propriety denim finishing. Each ‘interruption’, and therefore each shipment would require incurring the change-over costs twice. No factor connected with stonewashing ‘drives’ those costs. Regarding the number of batches or garments used in the stonewashing process each shipment necessitates the cost of $702. Therefore, I believe this cost should be associated with every shipment done by Guess Who Jeans. In Appendix A I present the product profitability analysis using the number of shipment as the cost driver. Moreover, Mrs. Kelsey Bowser claims that the change-over costs should be treated as product-sustaining costs. Nevertheless, I believe her opinion is wrong. I believe these costs should be on the batch level in the cost hierarchy. Hence, I believe the initial analysis undertaken by Mrs. Bowser was correct, although the cost driver she selected was improper. Product-sustaining level costs could be defined as ‘activities that are needed to support an entire product line but are not performed every time a new unit or batch of products is produced’ [Hilton 2010]. Although the first part of the definition applies to the change-over costs, it is clearly not the case when the second part of the definition is concerned. The change-over costs have to be incurred every time the shipments is delivered and the propriety denim finishing has to be done. Therefore, I believe these costs should be rather placed as the batch-level costs in the cost hierarchy. Batch-level costs are believed to ‘arise from activities performed once for each batch or lot of products’ [Zimmerman 2011]. Since the change-over costs need to be incurred every shipment, placing them at this level in the hierarchy seems reasonable. 2. It is clear that before accepting the proposal several nonfinancial issues have to be considered in order to make a reasonable decision. First, the management should think how accepting the Gues Who offer would affect the relations with the other clients. Since Guess Who requires the Denim Finishing Company not to offer the particular type of finish to other customers, it is very likely that relations with other firms will worsen. The Denim Finishing Company has been cooperating with many companies for a long time. Therefore, those companies may dislike the fact that the new client receives the special treatment, while such benefits could not be observed in their case, even though they have been the customers for ages. Consequently, the Denim Finishing Company’s reputation may shrink and furthermore the firm may lose some of its customers that it had long term relations established with. Accepting the Guess Who offer, as mentioned before, would require the Denim Finishing Company to offer the certain time of finish exclusively to Guess Who. Hence, the firm would be prohibited from providing other companies with this service. Before making the decision it should be analyzed if that could lead to potential losses in the future. For instance, although cooperating with Guess Who may be beneficial, the potential gains from offering that type of finish to other clients could be higher. If so, the Denim Finishing Company should rather provide the service to other firms. Naturally, before making such a decision it has to be determined if other firms would require the Denim Finishing Company to offer the service exclusively to them, like it is the case for Guess Who. Offering exclusive service to one company may result in other companies’ (not only potential clients as mentioned in the previous paragraph, but also current ones) demands for exclusive treatment. If other clients, especially those who have been cooperating with the Denim Finishing Company for a long time, realize that it is possible to receive such a special treatment, they would likely claim for it too, as it could give them a competitive advantage over other firms in their industry. Thus, the Denim Finishing Company would undoubtedly face a big problem. It theoretically could increase the prices for the firms that demand exclusive service, but it could lead to losing those clients. Accepting or declining the Guess Who offer may also result in potential conflicts within the firm that have to be considered. For instance, Bruce Farrand who is against the offer may be so determined in defending his point of view that if the offer is accepted, he will decide to terminate his employment. However, he might be so valuable for the company that the gains from the cooperation with Guess Who would not compensate for the value added by Mr. Farrand. Moreover, some other conflicts could arise in the company after deciding either. Before making the decision it would also be recommended to analyze the potential influence the service offered to Guess Who could have on the machine. Since providing the finish would require constant and often retooling of the machine, it could negatively affect the lifetime of the machine. What is more, it is possible that the quality of services done by the machine would shrink because of those often changes. Hence, the satisfaction among clients could diminish and the high cost of purchasing new machine would have to be incurred soon. It also cannot be forgotten that the current demand exceeds the firm’s capacity and some of its clients already use services provided by other companies. Thus, if the Denim Finishing Company’s has even less time for stonewashing, these clients can shift to competitors. Finally, it should be estimated what potential nonfinancial benefits could cooperating with Guess Who bring to the Denim Finishing Company. Guess Who is considered to be a company that offers innovative and premium products. Thus, being an important business partner of such a firm could have a positive impact on the Denim Finishing Company’s reputation. Consequently, it could attract new clients and encourage more companies to cooperate with the Denim Finishing Company. Moreover, successful cooperation with Guess Who Jeans could lead to extending the business relations with that company. For instance, it could outsource more of its production to the Denim Finishing Company. 3. If I were Tom Corcoran, I would undoubtedly have a few questions for the controller. First, I would ask about all the problems mentioned in the two previous questions. As mentioned before, I believe that Mrs. Bowser did not place the change-over costs at the right level in the cost hierarchy. Hence, I would like to get to know why she decided to treat them as product-sustaining costs, while there are a lot of arguments supporting the idea to treat them as batch-level costs. Furthermore, the cost driver chosen by Mrs. Bowser is highly doubtful. I would require the explanation how and to what extent in her opinion the number of garments ‘drives’ the change-over costs. Since I believe the number of garments is not the right cost driver, I would ask Mrs. Bowser for some other type of profitability analysis, such as the analysis presented in Appendix A. The analysis presented at the meeting by the controller could be misleading. Both Exhibit 3 and Exhibit 4 present data that is in my opinion inaccurate. Moreover, as it was analyzed in the second question accepting or declining the offer could lead to multiple nonfinancial outcomes that may play a significant role on the company’s profitability. Hence, I would ask if such factors have been analyzed and if so, what possible impact they may have. I also believe that Tom Corcoran would be most interested in the total profit his company would have under both scenarios. Analyses presented at the meeting, as valuable as they might be, do not contain such information. For instance, they do not include the facility-sustaining costs that the Denim Finishing Company has to incur. Hence, it would be recommended to present Tom Corcoran with the yearly profit the firm may earn. Moreover, I would ask Mrs. Bowser about the accuracy of her assumptions in Exhibit 4. She estimates that the costs of the proprietary process, as well as the price paid by Guess Who Jeans wi ll not change during the year. However, it may not necessarily be the case. The analysis relies on historical costs that may not be appropriate for the future estimations. Thus, I would like to know if Mrs. Bowser took that aspect into account. Another question would regard the overhead rates of the batch- and unit-level costs. The rates were estimated when only stonewashing was done. However, accepting the offer from Guess Who Jeans would require retaining from using the machine for 600 hours. This could likely result in different overhead costs and consequently different overhead rates. The batch-level utility cost can be particularly problematic. It is ‘driven’ by the machine hours and as previously mentioned the machine is not used for 3 hours before and 3 hours after the shipment. Furthermore, the case makes it unclear whether drying is also performed by the Unit #4. The per-garment utilities cost includes 3 hours for washing and 3 hours for drying. However, when the change-over is undertaken, the washing is not performed, because the machine cannot be used. Therefore, during the change-over the utilities cost is possibly lower. This is especially important for the opportunity cost analysis. Since the case is lacking information explaining the problem, if I were Tom Corcoran I would like to clarify it. Finally, I strongly believe that it would also be necessary to ask Mrs. Bowser about the facility-sustaining costs. Such costs are ignored in the controller’s analysis. Nevertheless, they still affect the company’s profitability. Hence, I would like to get to know how big those costs are. Moreover, the facility-sustaining costs could also be somehow influenced by the possible cooperation with Guess Who Jeans. For instance, the security or insurance costs could rise, since the service is supposed to be offered exclusively to that particular client. Therefore, the analysis of the capacity-sustaining costs would also be useful. To sum up, if I were Tom Corcoran I would have many doubts about the controller’s analysis. I would probably ask her to prepare yet another presentation that includes my suggestions. However, if I were to make the decision, I probably would accept the Guess Who Jeans’ offer. The analysis in the Appendix A, although it does not include nonfinancial factors and may not properly reflect all the costs, clearly shows that such a scenario leads to increased profits. 4. Activity-based costing is undoubtedly a useful tool that could help the management to make the optimal decision. It is much more accurate that the traditional costing systems. Distinguishing various activities and determining cost drivers relating to them helps to more precisely allocate the costs. Using one cost driver for all the amount of the overhead could create the situation where the indirect costs are not really ‘driven’ by the particular cost. For instance, although direct labor hours might to some extent determine the value of the overhead, the influence may only be partial, especially regarding certain products. Using various cost drivers for various activities largely eliminates this problem. What is more, selecting particular cost drivers for respective activities enables ‘taxing’ certain activities. This internal tax system gives an incentive to reduce certain costs and therefore improve the company’s efficiency. For instance, if machine labor hours are chosen as a driver for the production activity there is an impulse to lower the number of machine labor hours which consequently results in decreased value of overhead, lower costs and higher profits. Under Activity-Based Costing the share of costs allocated directly to the products increases. Thus, the company better understand where its overhead costs go to. It enables the firm to identify the products that are not profitable and undertake relevant actions, such as decreasing costs, raising the price or withdrawing the product. However, the cost hierarchy helps to make such decision regarding not only particular products, but also batches and product lines. This undoubtedly allows making decisions that are more profit-maximizing. Moreover, in the ABC the practical capacity is used. Therefore, it is possible to determine the unused capacity. Diminishing the unused capacity is definitely helpful in maximizing the profits of the company. Hence, Activity-Based Costing provides the management with the information necessary to make optimal decisions. To compare, the traditional costing systems do not give such a possibility. However, the ABC method also has some flaws that may result in making a non-optimal production decision. Some of those disadvantages could be observed in the previous questions. First, the system is believed to be complicated. As noticeable in the first question choosing the proper cost driver for the particular activity might be problematic. Selecting the wrong driver could lead to biased results and consequently the decision that is not profit-maximizing. Furthermore, trying to maintain the cost hierarchy may also be difficult, as shown in the example of Mrs. Bowser from the Denim Finish Company. The results when the costs were determined as the batch-level where completely different than when they were analyzed to be product-level. Thus, such easily made mistakes could result in a non-optimal decision. Furthermore, as it could be seen in the second question Activity-Based Costing does not include any nonfinancial measures. Thus, even though pure financial values may show that a particular decision is profit-maximizing, it might not necessarily be the case. Other factors, such as e.g. loss of reputation could actually result in decreased profits. Finally, the ABC method requires gathering data from the whole company, often through interviews. Hence, there is a relatively big possibility that collected data is not perfectly accurate. To sum up, the Activity-Based Costing method is quite reliable tool in making optimal production decisions, especially compared to the traditional costing systems. However, the system has to be carefully planned and implemented, because any mistakes could lead to inaccurate results. Choosing the wrong cost driver and improper assignment of the costs in the cost hierarchy may result in undesired errors. Furthermore, as useful as the ABC is, the management cannot rely solely on financial values provided by the method. Before making the decision all nonfinancial factors have to be considered. Only such a consideration combined with the information supplied by the properly designed and applied Activity-Based Costing system can lead to the optimal production decision. 5. The marginal costing analysis may undoubtedly be a useful tool in making an optimal decision. However, it has to be used carefully, because some of its suggestions may be misleading. This could also be observed in the analysis presented by Mrs. Bowser. The concerns are somehow parallel to the questions raised before. First, the marginal costing analysis does not include any nonfinancial factors. Hence, although the particular activity may seem profitable, it might not necessary be true. Second, the analysis is based on the historical, not the actual costs. The actual costs and price that Guess Who Jeans would be required to pay may differ over the time. Similarly, the application of the overhead depends on the estimates rather than the actual values. Thus, over or underabsorption may happen. Moreover, as mentioned before, after accepting the offer the overhead rates could change. Thus, the costs provided by the controller in the analysis might be inaccurate. As pointed out in the previous question the case is lacking the information about the possible decrease in the utilities costs during the change-overs. If that was true, the opportunity cost associated with the lost contribution margin on sales of 70,000 stonewashed garments would considerably increase. Considerably, the incremental profit from accepting the new offer would diminish. Another problem with Mrs. Bowser’s analysis, as well as with all the marginal costing analyses is that they do not include the costs that do not change with the unit volume. However, such costs could also influence the decision. Although the analysis presented by the controller shows that accepting the offer would be highly profitable, the figures would not look so vastly appealing if the amount of capacity-sustaining overhead was included in the Exhibit. Furthermore, the presented analysis is only a short-term one. Nevertheless, before making a strategic management the management also has to cons ider the long-term perspective. The analysis shows that in the certain year the incremental profits from accepting the Guess Who Jeans’ offer would equal some particular value. The analysis only includes one year though. In the following years the profits could be lower and thus declining the offer could actually be a better decision. For instance, imagine that Guess Who Jeans needs the propriety denim finishing services for its new products that are just to be introduced to the market. The client may expect the high demand for the new product in the first year. However, in the following years the demand for the product, and consequently for the Denim Finishing Company’s services may shrink. Finally, the marginal costing analysis includes only one-case scenario. It assumes that the projected and the actual number of shipments will be equal. However, it is not certain if that will happen. If some unexpected events happen the marginal costing analysis will not properly reflect the real situation. It cannot be forgotten that the marginal costing analysis is a simple and straightforward tool that can support the decision making. It is particularly useful when two products or divisions are to be compared. Moreover, it can give the management the basis for analyzing the opportunity cost of declining the Guess Who Jeans’ offer. However, the marginal costing analysis should be used carefully. I believe it should be treated as a supportive instrument for decision making rather than the major source of information. Hence, if the controller alter a few things, the analysis could help to make the optimal, profit-maximizing decision.

Mayahuel - The Aztec Goddess of Maguey

Mayahuel was the Aztec goddess of maguey or agave (Agave americana), a cactus plant native to Mexico, and the goddess of pulque, an alcoholic drink made from agave juices. She is one of several goddesses who protect and support fertility in its different guises.   Key Takeaways: Mayahuel Alternate Names: NoneEquivalents: 11 Serpent (post-classic Mixtec)Epithets: The Woman of 400 BreastsCulture/Country: Aztec, Post-classic MexicoPrimary Sources: Bernadino Sahagun, Diego Duran, several codices, especially the Codex MagliabechianoRealms and Powers: Maguey, pulque, drunkenness, fertility, revitalizationFamily: The Tzitzimime (powerful destructive celestial beings who embodied creative powers), Teteoinan (Mother of the Gods), Toci (Our Grandmother) and the  Centzon Totochtin (400 Rabbits, Mayahuels children) Mayahuel in Aztec Mythology   Mayahuel was one of several Aztec gods and goddesses of fertility, each of whom had specific roles. She was the goddess of maguey, and patron of the 13-day festival (trecena) in the Aztec calendar that starts with 1 Malinalli (grass), a time of excesses and a lack of moderation.   Mayahuel was known as â€Å"the woman of the 400 breasts,† probably a reference to the many sprouts and leaves of maguey and the milky juice produced by the plant and transformed into pulque. The goddess is often depicted with full breasts or breastfeeding, or with many breasts to feed her many children, the Centzon Totochtin or â€Å"the 400 rabbits,† who were the gods associated with the effects of excessive drinking.   Appearance and Reputation In the existing Aztec codices, Mayahuel is depicted as a young woman with multiple breasts, emerging from a maguey plant, holding cups with foaming pulque. In the Codex Borbonicus, she wears blue clothing (the color of fertility), and a headdress of spindles and unspun maguey fiber (ixtle). The spindles symbolize the transformation or revitalization of disorder into order.   The Bilimek Pulque Vessel is a piece of carved dark green phyllite completely covered in complex iconographic signs, and in the collections of the Welt Museum in Vienna, Austria. Made in the early 1500s, the jar has a large head projecting out from the side of the vase that has been interpreted as the day sign Malinalli 1, the first day of Mayahuels festival. On the reverse side, Mayahuel is illustrated as decapitated with two streams of aquamiel squirting out from her breasts and into a pulque pot below.   Other associated images include a stele from the great classic period pyramid of Teotihuacan dated between 500–900 CE which shows scenes from a wedding with guests drinking pulque. A rock painting at the postclassic Aztec site of Ixtapantongo illustrates Mayahuel rising from a maguey plant, holding a gourd in either hand. Her head is crowned with the head of a bird and a feathered head-dress. In front of her is a pulque god and Pantecal, the father of her 400 children.   The Myth of the Invention of Pulque According to the Aztec myth, the god Quezalcoatl decided to provide humans with a special drink to celebrate and feast and gave them pulque. He sent Mayahuel, goddess of maguey, to the earth and then coupled with her. To avoid the rage of her grandmother and her other ferocious relatives the goddesses Tzitzimime, Quetzalcoatl and Mayahuel transformed themselves into a tree, but they were found out and Mayahuel was killed. Quetzalcoatl collected the bones of the goddess and buried them, and in that place grew the first plant of maguey. For this reason, it was thought that the sweet sap, the aguamiel, collected from the plant was the blood of the goddess. A different version of the myth tells that Mayahuel was a mortal woman who discovered how to collect aquamiel (the liquid), and her husband Pantecalt discovered how to make pulque. Sources Garnett, W. The Paintings at Tetitla, Atetelco and Ixtapantongo. Artes de Mà ©xico 3 (1954): 78–80. Print.Kroger, Joseph and Patrizia Granziera. Aztec Goddesses and Christian Madonnas: Images of the Divine Feminine in Mexico. Ashgate Publishing, 2012.Milbrath, Susan. Decapitated Lunar Goddesses in Aztec Art, Myth, and Ritual. Ancient Mesoamerica 8.2 (1997): 185–206. Print.Miller, Mary, and Karl Taube. The Gods and Symbols of Ancient Mexico and the Maya: An Illustrated Dictionary of Mesoamerican Religion. London: Thames Hudson, 1993.Taube, Karl. Las Origines del Pulque. Arqueologia Mexicana 7 (1996) :71----. The Bilimek Pulque Vessel: Starlore, Calendrics, and Cosmology of Late Postclassic Central Mexico. Ancient Mesoamerica 4.1 (1993): 1–15.

Aging Research Paper - 703 Words

I found the most recent state plan on aging at http://www.dea.ri.gov/documents/RIDEA%20State%20Plan%20on%20Aging%20October%201%202015%20to%20September%2030%202019.pdf. The Older Americans Act requires states to submit this plan every four years and it provides updates on legislation and activities were done over the past time period to support older adults, as well as give updates on what will be worked on in the future. It is sent to the State of Rhode Island to ensure policies are up-to-date and will provide the best care for this population. This is necessary in order for taxpayers to see where their money is going and how the RI DEA is planning to care for the older adult population. Otherwise, without this document, the department†¦show more content†¦Furthermore, they will continue to work with SAGE to create a LGBTQ cafà © in Cranston because the one currently in Providence has proven to be a success. Finally, the restaurant voucher program, which allows older adults to go to area restaurants instead of the cafà ©s or the MOW program, will be expanded. Some other areas that the DEA plans to improve upon include case management and counseling services, volunteer training, providing more legal assistance, and strengthening the rights of those in long-term facilities. These relate to Title II, Title III, Title IV, and Title VII. The DEA, which is related to the OAA, is a state-funded department and each state is able to provide various services and programs for the elderly. Therefore, by producing a state plan on aging, taxpayers from each state know specifically where their money is going. THowever, Social Security and Medicare are both federally-funded and the states do not have much freedom to choose what will be updated each year. 2) Several parts of the final report of the White House Conference on Aging relate to the programs funded by the Older Americans Act. 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The Socio-Cultural Effects of Technology on Society

Group research paper: The Socio-Cultural Effects of Technology on Society Technology and society or technology and culture refer to the recurring co-dependence, co-influence, co-production of technology and society upon the other (technology upon culture, and vice-versa) (Webster’s Dictionary 5060). There are an extraordinary number of examples how science and technology has helped us that can be seen in society today. One great example is the mobile phone. Ever since the invention of the telephone society was in need of a more portable device that they could use to talk to people. This high demand for a new product led to the invention of the mobile phone, which did, and still do, greatly influence society and the way people†¦show more content†¦- Creates an aggregation of effects. One of the greatest problems with technology is that its detrimental effects are often small, but cumulative. Such is the case with the pollution from the burning of fossil fuels in automobiles. 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There exist numerous changes that take place on an everyday basis, which affect organizations, relationships, culture and other dynamics of human nature. In fact, different changes have different effects on people, but the fact remains that society is a changing structure. Historians and sociologists have attempted to account for the changes that have taken place and are still taking place at rapid rates (Duranti, 45). The lack of a fixed process in society has forced anthropologistsRead MoreThe Effects of Globalization on Public Relations Essay1620 Words   |  7 Pagesintertwined global flow of people, technology, finance, ideas and images internationally (Appadurai, 1990) (Sriramesh, 2007). This has pushed them to sensitise the concept of public relations towards a more culturally inclined approach (Pal Dutta, 2008, 161). With its increased demand as a communicative tool to the public, the concept of public relations has shifted beyond its functional process which dominance the organ isation’s interest to being a socio-cultural activity that positions public relationRead MoreChinese Culture And Hyper Sensitivity For Chinese American After 1960s1442 Words   |  6 PagesAmerican contributed by both cultural and structural factors that Chinese immigrants encounter before and after the immigration to America. This essay will first examine importance of the interaction of Chinese culture and hyper-selectivity in constructing a new identity for Chinese American after 1960s. Second, argued that why Chinese American being the â€Å"model minority† is a myth. And lastly, discuss the intention behind the model minority myth and the negative effects of â€Å"over achieving† for ChineseRead MoreEssay Human Values: The Key to Solving Global Problems1580 Words   |  7 Pages ABSTRACT: At the dawn of global civil society, the test for humanity is to achieve unity while preserving cultural differences as well as the distinctiveness of nations and peoples. Such unity can be reached only by recognizing human values, especially human rights. However, these rights must be strictly determined and more than mere obligations. Hence, the most important task for philosophy is to develop foundations and principles for a world society and to formulate a global consciousness and

Current Trends in Human Resource Management free essay sample

Technology is ubiquitous. Whether you are in the industrialized world or developing markets, a growing number of people are connecting with mobile devices like colorful cell phones and very portable computers like Apple’s iPad. This allows people to communicate across archaic boundaries within companies or externally across the world. They have instant access to information and to people. brilliant CEO’s are thinking about ways to leverage this technology explosion. Many are already experimenting with virtual teams, non-traditional workplaces, and flatter corporate structures. How will your company leverage technology? Are there ways to connect more effectively with co-workers, customers, or investors? Can access to information abet to hurry the company more effectively? Have you identified what information is necessary to your success and how it should be shared? Will you exercise an enterprise platform like SAP or Peoplesoft, or will you simply spend basic services like email and the Internet? So, the basic examine from a human resource perspective is how to utilize technology to connect people and information to your advantage. If you are not thinking about all of this, rest assured that your competitors are already experimenting with the modern technologies. originate positive that you don’t pick up left in the dust. Global Marketplace As demonstrated during the unusual downturn, worldwide economic activity is more interdependent than it ever has been in the past. Although trade has crossed borders even before the Silk Road was traveled by Marco Polo, in today’s global marketplace what happens in one country usually has a dramatic impact in another. The largest economies like the US, China, Japan, nd Europe are so interdependent that their leaders meet periodically at the G-20 summits to discuss issues of mutual interest and favorite strategies. Smaller countries that were formerly called third-world countries are now called emerging markets because they have the most robust growth. It is now also possible to do business across borders more easily using global transportation services like DHL , FedEx, and UPS. Even minute businesses have the opportunity to compete or bewitch supplies from outside their local marketplace. This is a growing trend and remarkable of the growth will be outside of the developed countries. So, how is your company positioned to participate in this growth? Can you tap into modern markets or get suppliers or contract workers at lower cost? Can you partner with other businesses or agencies in different markets at home or abroad? If you are looking for recent customers, project workers or current opportunities, then it only makes sense to believe about strategies that would allow your company to participate in the global economy. How can your company tap into the growth in the emerging markets? More specifically from an human resources perspective, can you leverage contract workers for projects or benefit staff? While this may not be feasible for every business, it might be more viable than you deem. Workers who do their job primarily at a computer can do this unbiased as well in another space or country. This is especially proper if you have the just technology platforms or exercise cloud computing. While there are security, cultural, and other issues to address, don’t let the opportunities pass you by honest because you haven’t understanding globally about your business in the past. The future is a global marketplace. deem globally. Rising Costs of Benefits In the United States, health care and succor costs generally have been rising at an unsustainable rate. modern federal health care legislation may address some issues; however, it is tranquil very likely that the costs will continue to rise. Thus, companies will be looking to shift the burden for the costs of benefits. Some of this will be shifted to the government, some will be shifted to workers, and peaceful other benefits will unbiased be chop because they are no longer affordable. Many companies have already chop their defined benefits pensions and retirement programs. Others have modified them to lower matching contributions when they aren’t making a profit. Others have shifted their health insurance to high-deductible plans which offer lower premiums, but also require workers to lift up mighty of the basic cost even when they exhaust health savings accounts. Thus the trend for many companies is to be more frugal with employee back offerings; however, other companies will consume their enhanced abet programs as a recruiting tool to attract the top talent in their industry. So each company must analyze their benefits in relation to their overall strategy to attract and support talent for their firm while balancing the overall costs of the programs. You must be able to reply the basic expect, â€Å"What is our compensation and benefits philosophy and how does if fit into our overall business strategy? Flexible Workplace The workplaces in the future will be more flexible. Once again, technology might be one of the driving considerations that makes this possible; however it is not the only factor. Younger generations are not only more accustomed to being treated differently, but in some cases examine that employers are flexible so that they can balance work-life issues. Unless there is a compelling reason for workers to be on spot during obvious hours, such as a doctor in an emergency room or a shift manager at a manufacturing facility, then employers should contemplate about how they can be more flexible in their workplaces. Allowing workers to tele-commute has both disadvantages as well as advantages, so there is not a simple legal or unsuitable retort for every company. However, design no mistake; some companies are working through these issues honest now so that they can offer flexibility for their employees that compliments their business strategies. This will be their key to attracting top talent. Demographics Demographics are definitely changing. In the United States where there is a tradition of immigration, there is a shift from the venerable white-male dominated workplace to a multi-cultural environment. This is happening at all levels from line-workers to management. Additionally, women will smash through the â€Å"glass ceiling† and rise to more senior management ranks. Beyond ethnic and gender considerations, age is also likely to play into the equation of workforce planning. Many leadership and managerial positions are now occupied by aging â€Å"baby-boomers† who will be retiring over the next five to ten years. This will inaugurate up current opportunities for younger workers, but only if they are prepared. On the other hand, some older workers will be working well past retirement age either because they haven’t saved for retirement or because they will be retained as famous employees due to their job experience. They might be willing to cease if their employer offers some flexibility like job sharing or a four-day work week. Outside of the US, industrialized nations will also need to deal with aging populations while the emerging countries will have younger workers who are involved to allotment in a more affluent lifestyle. Thus, CEO’s and HR managers are thinking about ways that their workforce will change in the next few years. Will you have ample leaders to replace aging baby-boomers? Will you need to relate younger workers to transfer the institutional knowledge that is currently retained by your more experienced staff? How will your company retract advantage of shifts to a more diverse workforce? These are all very famous questions that must have an reply if your firm is going to thrive in the future. Looking into the future is hard to do, especially in the 21st Century, but trends offer some clues. We live in a more complex and interconnect world. Events in one allotment of the world are speedily news everywhere over the internet, cable TV and mobile phones. Although it is an exaggeration to say that the gentle flutter from a butterfly’s glide in Asia can result in a hurricane on the other side of the globe, we seek the far reaching effects from events in one plot to other regions that would not have known about them in the past. Thus, it is notable to ogle for trends that will impact our world. If you can capitalize on the changes that result from the trends, then you can prepare to either pick advantage of them or minimize their despicable impact. These five trends in human resources trends are already impacting the diagram we do business. They will definitely continue to impact our world, and it is up to you to figure out how to leverage them to your advantage.

King Arthur, An Enduring Legend Essays - Medieval Welsh Literature

King Arthur, An Enduring Legend Clodfelter 1 Christopher Clodfelter English 201 Mr. Miller February 14, 1999 King Arthur, an Enduring Legend The mystical references to Arthur and his adventures are dated in literature in some form for over 1400 years, verifying the enduring appeal of this romantic character. Since the beginnings of the English language there have been legends of great heroes. The first settlements of Britain produced stories rooted in ancient Celtic and Germanic imagination; of the many, Arthur is undoubtedly preeminent. The earliest known description of Arthur's noble endeavors was written by Gildas, (ca. 490-540) the author of De excidio et conquestu Britanniae makes reference, albeit vague, to an Arthurian figure; however, the name Arthur is not mentioned in the story (Strayer 564). The full flourish of writings associated with his miraculous feats and victories do not reach a crescendo for several hundred years after Gildas (Strayer 564). During the Middle Ages, however, Arthurian myth was prominent and en vogue and attempts to discover the truth behind the myth have been pursued for generations. Arthur's history, as Geoffrey Ashe reminds us in The Discovery of King Arthur, is more than just a medley of yarns, more than just a saga in the romanticism of myth. It puts him within a definite period. It names definite places and takes him to definite countries (3). It is this fact and the fragmentary, often contradictory references of an Arthur (the Latin Artur,Arturius, or Artorius) from ancient records, that lends enough validity to the story to set researchers on the Clodfelter 2 trail of the legendary king. However, progress has been stymied for a number of reasons and even now we can say little of substance about the man behind the myth. A major difficulty facing researchers is that the role of the historian in the Dark Ages was rather flexible; a mixture of storyteller and propagandist whose regional traditions, personal prejudices, and loyalties were bound to greatly influence the nature of its material (Coglan 214). In Arthur, Richard Barber clarifies this fact and speaks of the early tendency to use history as ?an inspiration or as a warning to the men of the present, or as part of a vast divine scheme for man's spiritual salvation (Coglan 7). Another problem facing historians is that the earliest sources we have are never originals, but copies, and considering their age we must allow for the propagation of errors. One possible such error is found in the Annals of Wales, written in the tenth century. Its entry concerning the Battle of Badon claims that Arthur carried Christ's cross on his shoulder for three days, but it's likely that shoulder should instead be shield, due to confusion between the Welsh words scui d and scuit (Alcock 51-52). The search for the truth of legend continues. Perhaps the best known of all Arthurian legends is that of Geoffrey of Monmouth. His History of the Kings of Britain, (ca. 1136) Besides planting highly erroneous notions of British history,...supplied a basis and framework for Arthurian romance and exerted an influence extending through Spenser, Shakespeare, and many others (Coglan 209). In it, Geoffrey recounts the history of Britain's leaders back to their beginning in 1115 BC to King Cadwallader's death in AD 689. Geoffrey's account, though most agree not strictly factual, offers a clear look into the events surrounding Arthur's death and is the starting point for much investigation (Coglan 214). Geoffrey's work was immensely popular and was not criticized during his lifetime Clodfelter 3 (Goodrich 45). Modern historians, however, have many reasons to be skeptical of Geoffrey's work. The most obvious problem is its anachronistic representation of a supposedly 5th century king in a very Norman England; as was typical of historians in his day, Geoffrey superimposed his contemporary culture upon his depiction of the past (Goodrich 47). Many inaccuracies exist in his description of the period. If there is an Arthur, he will not be a magnificent Christian king sitting astride a heavy Byzantine charger, accoutered in Norman plate armor. He will not be basking in a mighty castle between European excursions with a band of international knights; rather, he will be no more than an unkempt and possibly pagan military leader with little if any armor. He will likely

Black Psychology essays

Black Psychology essays The mission of policemen in America is to serve and protect, but if one reviews the recent history of the police force across the country, one is forced to ask: who is doing the protecting? Africans in America are far too often the victims of police violence, and very infrequently the beneficiaries of it. The police force exists as part of the distorted view of life given to us by the ruling elites. At the root of this twisted unreality is a social system based on economic and racial control. The police force itself is not an inherently evil thing, just a tool to enforce this control. Their effectiveness in maintaining this control would be far less effective if the ideologies underlying the control where not in place. These ideologies are multi-faceted; I will merely bring out a few here. The first is the ideology of blaming the victim, which is the subject of a book by the same name. Blaming the victim holds, quite innocuously it seems at first, that people ought to be held perso nally responsible for their actions. The logic goes: if you commit a crime, you ought to suffer the consequences. Secondly, the social order defines what crime is. Most often criminal behavior has little to do with absolute standards of justice and more to do with who has the money to justify and sanitize their illegal behavior. White-collar criminals engage in far more heinous behavior without getting caught than the criminals who commit muggings, theft, or drug sales. Thirdly, criminalization of certain behaviors has racial undertones-the overwhelming public perception of crime is linked with people of color, most specifically black males. These all have implications for the sanctioning of violence by the police force. In the first place, blaming the victim allows policemen to engage in any action that escalates the level of violence, if it can be demonstrated that such a use of force was necessary to subdue the criminal. Using...