Ford Business Environment Essay

Ford Motor Company is one of the greatest automobile manufacturers of all time. They started under Henry Ford in Detroit, Michigan. Ford had a skill for craftsmanship when he built an experimental car in 1896. It was a twin cylinder engine with potential of 20 mph. In 1899 he left his job in order to organize the Detroit Automobile Company. Ford’s first production was in 1903, the Model A, with an under the floor engine selling for $850. In the first season it sold 1,708 cars. After World War II production slowed down until the entrance of the 1949 line. At this time power units were new along with the automatic transmission in 1950. Great automobiles were manufactured in the coming years. The sporty Ford Thunderbird was introduced with 5.1 litres and capabilities of 113 mph. In 1958 it became a convertible with five seats and a strengthened structure. Major restyling occurred in the late 1950’s with such automobiles as the Falcon, a compact car, with the help of General Motors and Chrysler. During the 1960’s competition increased and Ford had to become innovative in order to remain one of the top manufacturers. They put their minds together to create the Ford Mustang in 1964, a compact semi GT with four seats, at a price of $2480. The automobile had a 4.7 litre V8 engine with speeds exceeding 110 mph. The car was a great success and remained so until the present day selling over 500,000 in the first year and a half on the market. During the coming years Ford realized its potential. They have created some great cars including the Thunderbird, Model T, Fairlaine, Galaxie, Falcon, and Mustang. They have also increased their production well into the 1980’s and further with the offerings of four wheel drive pickup trucks and all terrain vehicles such as the Bronco, Jeep, F series, and Ranger. They became increasingly aware of needs for change such as colors, convertibles, hardtops, and number of doors. With increased production, innovative styles, low prices, and customer satisfaction Ford Motor Company has become a worldwide leader in the manufacturing of automobiles.

Others vs. leaders Essay

To further test why there was a difference in the above results, t-test was further conducted between the two groups to identify the items where there are possible differences between the two groups under study. B. 1. Leadership, Item 1: There was no significant difference between the Leadership mean scores of the Others Group and the Leaders Group. This means that as far as the Leadership indicators were concerned the two groups could be considered as belonging to the same population, Table 4. Table 4. T-Test Results of Leadership Mean Scores of the Others Group and the Leaders Group Variables Others Leaders t-test Significance. Leadership 3. 805 4. 186 -1. 68 p=0. 10n. s. n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) This implied that although the respondents belonged to different echelons in the organization studied, as far as the Leadership, Item 1, measures are concerned; the Junior Officers and the Senior Officers perform at the same level. B. 2. Strategic Planning, Item 2: The t-test showed there was no significant difference between mean scores of the two groups suggesting uniformity in perception as far as the indicators of strategic planning were concerned, Table 5. Table 5. T-Test Results of Strategic Planning Mean Scores of the Others Group and the Leaders Group Variables Others Leaders t-test Significance Strategic Planning 3. 852 4. 19 -1. 13 p=0. 265n. s. n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) B. 3. Customer and Market Focus, Item 3: The t-test on comparing the mean scores of the Others Group and the Leaders Group showed a significant difference between the two groups with the Leaders Group considerably had higher mean score, Table 6. Table 6. T-Test Results of Customer and Market Focus Mean Scores of the Others Group and the Leaders Group Variables Others Leaders t-test Significance Customer and Market Focus 2. 708 3. 143 -2. 09 p=0. 043 * n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) B. 4. Measurement, Analyses and Knowledge Management, Item 4: There is no significant difference between the Measurement, Analyses, and Knowledge Management mean scores of the Others Group and the Leaders Group, Table 7. Table 7. T-Test Results of Measurement, Analyses, and Knowledge Management Mean Scores of the Others Group and the Leaders Group Variables Others Leaders t-test Significance Measurement, Analyses, and Knowledge Management 3. 795 3. 531 0. 64 p=0. 527n. s. n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) B. 5. Human Resource Focus, Item 5: There is no significant difference between the Human Resource Focus mean scores of the Others Group and the Leaders Group, Table 8. Table 8. T-Test Results of Human Resource Focus Mean Scores of the Others Group and the Leaders Group Variables Others Leaders t-test Significance Human Resource Focus 3. 217 3. 35 -0. 55 p=0. 587n. s. n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) B. 6. Process Management, Item 6: There is no significant difference between the Process Management mean scores of the Others Group and the Leaders Group. Table 9. T-Test Results of Process Management Mean Scores of the Others Group and the Leaders Group Variables Others Leaders t-test Significance. Process Management 3. 772 3. 819 -0. 24 p=0. 813n. s. n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) B. 7. Business Results, Item 7: There is significant difference between the Business Results mean scores of the Others Group and the Leaders Group. The Others and the Leaders Group differed in their responses for Business Results. The Leaders Group had higher responses for these types of questions, Table 10. Table 10. T-Test Results of Business Results Mean Scores of the Others Group and the Leaders Group. Variables Others Leaders t-test Significance Business Results 2. 245 2. 926 -2. 23 p=0. 031* n. s. = not significant (accept hypothesis: mean scores of others = leaders) * significant at 1% level (reject null hypothesis) B. 8. Implications of the t-test Results The t-test conducted revealed significant difference between the two groups on two items, namely Customer and Market Focus, Item 3 and Business Results, Item 7. According to the Baldrige Criteria, the Customer and Market Focus Category, Item 3, â€Å"examines how the organization determines requirements, needs, expectations, and preferences of customers and markets. Also examined is how the organization builds relationships with customers and determines the Key Factors that lead to customer acquisition and satisfaction, loyalty and retention, and to business expansion and sustainability. † We take note that this concern is a concern essentially external to the organization but defines the rationale or importance of the organization to the bigger society through which the organization was dedicated in serving. In the military service, the â€Å"customer and market† are presumably not only the men and women in the service but the public at large and all its agencies. It could be expected that the top echelon of the military leadership surveyed in the study were concerned not only with how the organization works but whether the expectations of its function to serve the public at large were being met. Another item which showed significant difference with the Leaders Group scoring higher than the Others Groups is Business Results, Item 7. Based from the Baldrige indicators, this item is customer-oriented and measures performance geared at satisfying the â€Å"customer† as well as performance in the â€Å"marketplace†. In other words, this item is concerned with results which would accomplish the mandate or mission of the organization. Again, we take note that this item is external to the organization which leads us to a possible explanation for such a result. The differences between the two groups suggested that there was a sort of a transformation in perception of officers as they go up in the hierarchy. This support the earlier observation that positions in the organization may have its own requirements given its functions which shape the perception or point of view of those occupying such positions. C. Excerpt from the Correlation Matrix for the Leaders Group To further probe into the nature of the difference of point of views or priorities between the two groups, cross-correlation between the items were conducted on the Leader Group. The results revealed a negative or inverse correlation between Strategic Planning, Item 2, and Customer Market Focus, Item 3; whereas, a positive correlation between Strategic Planning, Item 2 and Process Management, Item 6, Table 11. Table 11. Excerpt from the Correlation Matrix for Leaders Strategic Planning Item 2. Customer and Market Focus, Item 3 -0. 811 0. 027 Process Management, Item 6 0. 955 0. 001 Cell Contents: Pearson correlation p-Value These results further showed us some trends which were not shown in the cross correlation test conducted for the Others Group. That is, for leaders in key positions, the concern is satisfying the goals and achieving the results and the details like strategy become a lesser concern. Arguably, the top echelon of the military leadership has the whole organization working under its wings which would deliver and perform. Specifics, then have to be largely delegated to the Junior Officers. The positive correlation between strategy and process management suggested that top leadership in the case of the respondents surveyed in this study, likewise did not bother much with the details of certain processes possibly as in the case of strategy relegating the meticulous tasks to Junior Officers. Again, this supported the previous trend of position based perspectives suggesting opposing point views may be due to position occupied.

Bookstore Inventory System

Table of Contents Introduction Statement of the Problem Theoretical Framework Conceptual Framework Significance of the Study Scope and Delimitation of the Study Definition of Terms Introduction Information Technology has brought different changes in the environment especially in the growth of advanced technology. Modern technology is used by many companies and other business establishment either private / public in order to benefit the advantages that it brings to businesses. They use a computer as one of the devices to work easier and faster. It is one of the aspects considered in order to gain success in the competitive world of business. Information Communication Technology or ICT is used as a general term for all kinds of technology which enable users to create access and manipulate information. ICT is a combination of information technology and communications technology. In an increasingly interconnected world, the interactions among devices, systems, and people are growing rapidly. Businesses need to meet the demands of their employees and customers to allow for greater access to systems and information. All of these communications needs must be delivered in a unified way. By offering a scalable infrastructure, cloud computing models enable companies to work smarter through more agile and cost-effective access to technology and information. This unified platform reduces costs and boosts productivity across business. Part of an information and communications technology roadmap should involve consolidating infrastructures, while providing added benefits to users in collaboration, messaging, calendaring, instant messaging, audio, video, and web conferencing. Cloud computing is driving more efficient IT consumption and delivery and taking ICT to the next level. The importance of having an efficient and robust Bookstore Inventory and Sales System cannot be understated. As technology continues to evolve, customers are demanding streamlined customer service and instant access to easier transaction process. Bookstore Inventory and Sales System generates customer service processes, increases efficiency and improves technological factors. Statement of the Problem This system aims to handle transactions and to have a success in customer interaction presents. 1. How can the customer view the details of a certain item they need. 2. How can the administrator view all the records of the entire customer. 3. How can the administrator compute the bills of the customer. 4. How the administrators can add and delete customer’s record. 5. How can the administrator manage the customers. Theoretical Framework Bookstore Inventory and Sales System provides the easiest way in customer service. At this point, our system is one whom we designed for the purpose. First, a user can register either an administrator or a clerk provided the questions and requirements asked as he go through the process then if successful, he will be automatically registered in the logs. If registered as administrator, he can do all changes in every transaction on sales and records for the authority is in that position. He can delete, edit, or add in the records available. He can also view all the stocks and the total sales in a certain date. On the other hand, clerk, he can only do things that only a clerk can do such as do transactions with the customer purchasing in a certain date and record it accordingly. Conceptual Framework Significance of the Study This system will be able to lessen the difficulty of service providers in finding and locating the book/s the customer want to buy. With corresponding details and price of each book, the clerk can be able to automatically inform the customer. This system will also help them know the quantity of books and stocks available. This will also function as a sales inventory for all the transactions recorded accordingly. This system will be able to lessen the time – consuming processes for clerk and customers, create a quick and easy ambiance for all transactions, to develop a customer clerk interaction with a good atmosphere, and especially to increase the number of sales because of the good services it provides. Scope and Delimitation From manual system to automated system is a very hard job to do but for an easier way it is designed to make the work faster. This inventory system can keep all the information and transactions in the computer. The admin can do change if the customers can’t achieve his/her needs. Admin/Clerk can compute the bills of the customers in an easiest way. This system can display all the customers’ information and needs. The customers can have his/her record in the computer and can have his/her service in details as he/she has requested. Definition of Terms 1. The act or process of making a complete list of the things that are in a place. 2. Sales The total amount of money that a business receives from selling goods or services. 3. Transaction A business deal: an occurrence in which goods, services, or money are passed from one person, account, company to another. 4. Bill An itemized statement of money owed for goods shipped or services rendered. 5. Clerk A person whose job is to keep track of records and documents for a business or office. 6. Administrator A person who controls the use of something (such as property or money).

Essay1 Assignment Example | Topics and Well Written Essays - 1500 words

Essay1 - Assignment Example hildhood innocence, where innocence is good, because it can lead to courageous acts and improve knowledge through curiosity, but Potter asserts that innocence is also bad, when children go against social norms, and so they deserve punishment too; furthermore, Carrolls children characters are innocent in a good, lovable way, where they simply lack knowledge and enjoy silliness, but Potters children characters are more arrogant and foolish, and they would not have escaped dire consequences without pure luck. Carrolls and Potters plots demonstrate the cultural power of the established mythology of childhood innocence, where innocence is good, because it can lead to courageous acts and learning. Alice is innocent enough to not think of the dangers of her choices. She is bored sitting with her sister, and when she sees a white rabbit, she follows it at once: â€Å"...but when the Rabbit actually took a watch out of its waistcoat-pocket, and looked at it, and then hurried on...† (Carroll Chapter 1). Alice even jumps into the rabbit hole, without thinking of how it may endanger her. She just wants to â€Å"jump† into something new so badly, she would rather experience it first. The same also happens to Potters Peter Rabbit. His mother already forewarns her children to not go to McGregors garden, but curiosity makes Peter brave. He dashes to the garden and enjoys several treats. Truly, curiosity can push bravery, which motivates children to be desirous of new experiences. After coming from a mad tea party, Alice sees a door with a tree. She decides to enter a new phase of her adventure, even if much of her adventure has been quite odd. She thinks that the Hatters tea party is the silliest of all parties, but she tells herself: â€Å"But everythings curious today. I think I may as well go in at once† (Carroll 7). Benjamin Bunny is also curious of experiencing the garden for himself. He wants to follow his fathers footsteps, even though he does not know the precautions that

Group Project Phase 3 Assignment Example | Topics and Well Written Essays - 750 words

Group Project Phase 3 - Assignment Example His agency is the only one entrusted with the punishment of all the convicted suspects. It means that the Security Chief of the state correctional facility has short-term, intermediate, and long-term interaction with all the suspects. Major Allen Irongate, who is the Security Chief of the state correctional facility, represents Virtual detention Center on a number of occasions, especially when culprits commit crimes within the facility (Ferdico, Fradella, & Totten, 2013).   One of the major resources available to the correctional facility is the Virtual Detention Center. Perhaps this is the primary physical resource at the disposal of the correctional facility to execute its mandate. The detention center serves as a prison and remands for the suspects awaiting the hearing of their cases. Additionally, the detention center aids in the interim accommodation of suspect who are on parole. Other resources available to the correctional facility to execute its mandate include the other security departments that work hand in hand with Major Allen Irongate in order to deliver justice to the people of Virtual. Under the watchful eye of Major Allen Irongate, the correctional facility liaises with the Virtual Police Department and other agencies in order to fight crime. Raymond Burr, who is the chief criminal prosecutor from the Office of the District Attorney, plays a key role in prosecuting suspects who commit crimes in detention centers. Evidence relates such i nmates as John â€Å"Jacky† Pole with drug peddling within the correctional facility (Ferdico, Fradella, & Totten, 2013).   In as much as the correctional facility is trying its best to deliver the correct punishment to the criminals operating in Virtual like the Very bad Bike Club (VBBC), it is worth noting that certain resource shortfalls preclude a more effective response. Perhaps one of the major resource shortfalls in the correctional facility,

Mini case Essay Example | Topics and Well Written Essays - 250 words

Mini case - Essay Example The assistance and training to be offered to Kay would be first to evaluate her performance based on the achievement of set goals. This evaluation would provide analysis for advising her on the next steps to take to improve. A review of the bonus remuneration to appreciate the efforts Kay puts in her work. A review of the rise in ranks in the company and recognition of the efforts Kay has put to place the company where it is currently. If I were Dave Parrett, I would simply sit down with Kay; explain to her the situation about the management and explain to her about the consequences of her recent performance. After this I would then advise her on the need and ways to redeem her reputation back at the company. I would advise her to consult with the younger salespeople in the company to get their views of their work, and get fresh new ideas on improving her work tactics. Salespeople, like any other workers, have a ‘work span’ in the company based on their performance. They many have great influence on the business based on their performance. The best thing to do with salespersons that are no longer great is to give them a consultancy role in the company so that they may aid decision making with their expertise and

Plan to Develop a Global Virtual Team Essay Example | Topics and Well Written Essays - 750 words

Plan to Develop a Global Virtual Team - Essay Example Plan to Develop a Global Virtual Team Various factors have led to the rise of virtual teams; in fact, the prime contributing factors are advancement in technology and globalization. At the commencement of a virtual team, there is unexpected bonus, whereby the team’s productivity is increasing, and the productivity of an effective virtual team increases according to the industry and organization. In this case, global virtual teams facilitates garnering of substantial talent from different parts of the world, thus eliminating the expenses incurred on travelling and creating the accessibility of low wage resources. On the other hand, this section of the paper focuses on discussing a plan of developing a virtual team, and these entail three steps. Step 1: Participating in the Selection Process of Virtual Team Members and Leaders Management of talent can help the team leaders in the process of formulating the team through an assessment of employee in contention for membership on a virtual team, in order to determine whether they possess the relevant skills (Ebrahim, Shamsuddin and Taha, 2653). Organizations may expand due to the use of a virtual team, thus evaluating candidate for the skills is relevant in the method of assortment for positioning in the outlook. In this case, forming a virtual team requires professionals to be aware of the skills and competencies that are to be d emonstrated by an assessment of potential virtual leader, in a case whereby they currently possess the skills or they will develop them due to additional training. Step 2: Ensuring Appropriate Selection, Training and application of Virtual Team Technologies Prior to formation of a virtual team, a human resource manager is expected to consider the relevant technologies that are needed to contribute to success. Therefore, the virtual workers may depend on the technologies for facial expression and assessment of nonverbal cues as the fundamental drivers of establishing the trust among the members (Wikibooks, 1). In the process of technology implementation, the team leader is expected to create a chance for the computer system in the organization to use a section of the board, and for the team members to share personal experience. Step 3: Train The virtual team members are expected to have a high level of competence by, thus making the odds that assembles the A-team of the virtual team with members that posses the relevant skills and competencies for effective navigation thought the environment. There are technical experts with the knowledge that is vital for the projects handled by the team and they may possess expansion of the communication skills that are required (Meena and  Kip, 1). On the other hand, there is need to establish an effective communicator with the ability to be a good virtual team leader. Therefore, training is necessary in order to facilitate the success of the virtual team, whereby the HR and the talent manager find it substantial to identify the gaps in skills in a way that ensures training in a way that closes the gaps. Cultural Differences between the Countries that Could impact the Culture and Performance of the Team Cultural differences are adding value and diversity to teams, though in some sections there are problems. Various cultural issues emanate for the global virtual team, whereby there are a bogus perception of similarity, whic h is contradictory insight of teamwork. For instance, South Korea has a position on the scales and index concerning other nations, whereby from dimensions in 2005, there are empirical and parameters that are verifiable in a way that the counties would be classified in a particular category (Malhotra and Majchrzak, 11). In fact, there were independent

Summarize then compare and contrast Research Paper

Summarize then compare and contrast - Research Paper Example attack the Mexicans capturing many of them as prisoners including their general and this forces them to surrender, retreat and they finally withdraw from Alamo leaving it to Texans (Howard, Johnson and Hancock, 2004). This is a documentary about how the rights of the African Americans were repressed by groups such as the Ku Klux Klan in the South (who are referred to an Jim Crow) even after there was promise to grant them freedom as it was between the period of Civil Rights movement and Civil rights war. There was an order to lynch the blacks and the black activists revoking that order and insisting on their freedom as this even echoed the voice of the Northern whites. There is also referral to the Supreme Court ruling on the equality in schools as blacks refuting the school segregation policy that was previously present. The rise of the black activists such as Dubois and their contribution to the fall of Jim Crow is also reflected in the documentary (Jersey and Wormser, 2002). These two films are quite different and yet very similar in some ways. Even though one is a film (The Alamo) and the other a documentary (the rise and fall of Jim Crow), they both talk about the efforts by the citizens to seek and fight for what is rightfully theirs and not allow others to take over and tramp over them completely. The two are therefore battlegrounds (literally and otherwise) for their rights and hence an end to their misery. The two are based on real life events one being the civil rights movement and war and the other being the Texas –Mexicans war which is also historical as well (Howard, Johnson and Hancock, 2004). In the end, the results in both the film and the documentary are such that the minority win and their efforts, struggles and war have not been in vain as they finally get what they have been struggling for: Texans get Alamo and the Blacks get their freedom. They are based on two different time zones and one is a film and the other a documentary. One is a

A report for a new business venture Essay Example | Topics and Well Written Essays - 750 words

A report for a new business venture - Essay Example This traditional practice of metal work or goldsmith has evolved into a multi- billion dollar industry that produces jewelry in common and rear objects and minerals (Erick, 1982). Currently in the UK there are very few companies that have venture into this business due to the professionalism and capital that is required. For one to successfully venture into this business he or she needs a strong capital base and a loyal customer of whom the products can be constantly sold to. In terms of competition, the industry has stiff competition since the products are not among basic commodities and therefore implies that the market is small because of the few number of people who can afford the product. However, for this particular business venture we will tend to use common materials and objects to create our product to limit on the cost of production as well as the price of the commodity. We intend to lower the price of our jewelry products to make them affordable to all our customers. There is a lot of competition in the jewelry business due to the limited amount of customers who are interested or can afford the jewelry products. In the UK most of this companies are large scale companies who mostly make their products from rare minerals such as gold and diamond. In order to beat the existing competition, our business will majorly focus on fabricating jewelry from common materials such as rocks and crystals that are easily available. This will reduce the cost of fabricating the jewelry and in turns lower the prices or our products which will enable our business to cover a large market including those consumers with very low purchasing power (Team, 2013). For a startup, the business will have just a few employees but with excellent skills of fabricating jewelry from the rocks and crystals (Erick, 1982). The rocks and crystals will be collected from farms and some of them will be bought from rock collection stores. The materials will then be fabricated

The Presence of Black People in the Bible Essay Example for Free

The Presence of Black People in the Bible Essay Although not very important, I took the liberty this past month(Black History) to document my research to the age old question, Was Jesus Black, after a small debate with my auntie Angelina Quarterman arguing that He was a Jew, and Jews are White(lol). The typical Hollywood image in which ancient Israelites look like fair-haired White Americans is way off the mark. The people of the bible were Semitic(Afro-Asiatic languages) and would have been dark- skinned. The racial emnity equating Black with evil was an unfortunate development in later Europe, devised in part to justify African slavery. This topic of course has been a discussion almost since the introduction of Christianity to the western world. What color was Jesus Christ? I challenge those who may believe that Jesus was of White, Arabic, or Semitic(which doesnt consitute a race, but a group of languages and culture) descent to do some research. We must first begin by understanding that the first humans were black and were discovered in what is known today as Africa ( Akebu-Lan, which means Mother of Mankind to the natives of Africa or Garden of Eden). This name for Africa (Alkebu-Lan) was given to the continent by the Moors, Nubians, Numidians, Khart-Haddans (Carthagenians), and Ethiopians. The Muslims called it El Bilad es Sudan which translates as Land of the Blacks. You must also note that Africa was a name given by European conquerors, particularly the Romans/Greeks. There are many other names that Africa has been called by such as Kemet, Libya, Ortegia, Corphye, Egypt, Ethiopia, Sudan, Olympia, Hesperia, Oceania, and Ta-Merry. It was even called Aethiops which meant burnt faced people in Greek. Many also do not know that the original Hebrews were black-skinned people. Today we have terms used to describe blacks such as Negro or African which does little to say or prove the roots of black or darker skinned people. The term Negro was given to Blacks as they left Africa for the slave ships (ca. 1500 A. D. ). Negroland was also used by the Portuguese which means black land of course. This term was used to save them from having to call them by their true roots, which were Cushites, Nubians, Ethiopians, or Abysinians, in which they are called by in the Bible. These people were the founders of Christianity and Judaism in Alkebu-Lan, North Alkebu-Lan and Europe. What we have today is Western bias which has thwarted the history of the black race and it takes great study to get back to the truth. Even Moses (who married an Ethiopian woman) is commonly portrayed as an Eurasian or European. You also have people like Tirhaka, King of the Ethiopians, and as a Pharaoh was the fourth member of the Twenty-fifth Egyptian Dynasty that ruled Egypt from (730-653 B. C.). This man is commonly portrayed as European or White. Tirhaka was of grave importance to Israel in the days of Hezekiah. His armies were needed to stave off an impending Assyrian assault by Sennacherib. Furthermore we arrive at the question; What did Jesus of Nazareth look like? His Mother Mary was black/afro-asiatic and closely resembled those of Yeminite, Trinidadian, or African American descent of today. The perception of the Madonna and Child can also be challenged. In Matt 2:15 and Hos 11:1 we find Out of Egypt, I have called my son. This particular passage speaks about Mary and Josephs attempt to hide the one that King Herod feared would displace him. Can you imagine the divine family as Europeans hiding in AFRICA?!? There are literally hundreds of Shrines that depict the Black Madonna in many parts of North Africa, Europe, and Russia. These are but uncanny reminders of the original people who inhabited ancient Palestine. Watercolors and marvelous oils of the painters brush has recast the image and rebirth Jesus as a European. Medieval and renaissance artists (such as Michaelangelo) made him suitable for a European form of Christianity. You even had people like Shakespeare have a hand in editing the the King James Version of the Bible. Again people will argue Jesus was Semitic, but again this is a group of languages that include both Hebrew and Arabic and NOT a racial type. It is ironic that the term Semitic was created at around the same time the Middle East was created. It is as they sought to simply de-Africanize the sacred story of the Bible by disconnecting a part of Africa. In my final analysis I would like to provide evidence that Jesus was of African descent based on the descriptions given in the Bible as regard to appearance. Dan 7:9 reads I beheld till the thrones were cast down, and the Ancient of Days did sit, who garment was white as snow, and the hair of his head like the pure wool: his throne was like the fiery flame, and his wheels as burning fire. We all know that blacks have hair that closest resembles that of wool. We continue on to Rev. 1:13-15: And in the midst of the seven candlesticks one like unto the Son of man, clothed with a garment down to the foot, and girt about the paps with a golden girdle. His head and His hairs were white like wool, as white as snow; and His eyes were like a flame of fire; and His feet unto like fine bronze as if they burned in a furnace; and His voice like the sound of man waters. I can go on and on and continue to prove my point, but as of now you can decide for yourself.

Detecting Autoantibodies in Human Sera Samples using ELISA

Detecting Autoantibodies in Human Sera Samples using ELISA Introduction Autoimmunity is a series of immune responses that is made against an organisms own cells and tissues due to inability to recognise own cells and tissues as self (Mandal, 2014). Diseases can arise as a result of autoimmunity. This includes lupus (SLE). Lupus (SLE) arises because of immunological mechanisms. With tolerance to antigens is lost and production of autoreactive lymphocytes the process of autoantibody is produced. Continuous production of autoantibodies from autoantibody producing cells results in formation of immune complexes. (Bolland and Ravetch, 2000). There are many factors which influence the susceptibility and development of lupus (SLE). These include hormonal, environmental, and genetic factors (Lisnevskaia et al, 2014). Genes involved in lupus (SLE) include MHC loci, tumor necrosis factor alpha, components of the complement factor and the mannose binding protein (Tsao and Grossman, 2001). Environmental triggers have influence on expression for lupus (SLE) such as vi tamin D deficiency. Vitamin D has an important role in order for the immune system to function properly because receptors of vitamin D are found in the cells of the immune system such as T lymphocytes, monocytes and dendritic cells. Also reduced vitamin D intake due to photosensitivity is associated with lupus (SLE). Thus, deficiency in vitamin D has a major consequence for the immune system and can create autoimmune diseases (Albishri et al, 2015). Hormones have a role in acting as chemical messengers in the immune response (Csaba, 2014). These chemical signals produced from hormones are disrupted especially between the brain and target cells which is an important factor in lupus (SLE) (Pick, n.d.). Because of this disrupted balance of hormone production certain hormones are more prevalent which cause lupus (SLE). High estrogen concentrations have been linked to lupus (SLE) due to it causing autoimmunity and with patients having a fast conversion of androgens to estrogens. Patients with joint pains are linked with lupus (SLE) and also have a high concentration of estrogen (Lupusinternational.com, n.d.). Diagnosis of lupus (SLE) include the lupus band test which detects for the presence of antinuclear antibodies. This is done using immunofluorescence. By looking at the florescence pattern the type of antibody can be detected. For a person to be positive for lupus (SLE) IgG and other complement depositions will be found at the dermoepidermal junction. To be specific there will be a bandlike deposit along the epidermal basement membrane due to the presence of IgG. Also a bandlike deposit will be present in the nucleus of the epidermal cells. A high concentration of anti-dsDNA antibody from titers also shows the presence of SLE due to anti-dsDNA antibody having a high specificity for SLE (Gill et al, 2003). Diagnosis can also be made using the SLICC criteria. For a patient to have SLE, at least four criterions need to be met including one clinical criterion (Petr i et al, 2012). There is currently no cure for SLE but a number of treatments are available. Prognosis for SLE has improved significantly since the 1950s with people diagnosed it living for less than five years. Now ninety percent of people with SLE live over ten years. The effect of SLE is more evident in men and children than in women. Causes of early death has been due to failure of organs and infections. Because of improved survival rate other factors have come in to play for the death of SLE patients. Cardiovascular disease is one factor and it is important to prevent this from being developed (Doria et al, 2006).       The ELISA test is a diagnostic test used to measure the concentration of certain antibodies or antigens present in a sample from a disease patient. ELISA is unique due to the separation of specific and non-specific interactions during serial binding to the multiwell plate. At the end of ELISA, a coloured product is produced that is associated with the amount of antibody or antigen present in the solution sample (Bio-Rad, n.d.). The first step of ELISA is coating, where a layer of antigen or antibody is adsorbed to the wells on the plate. After coating, blocking and detection are the next steps. Several washes are needed between each ELISA step to remove unbound materials. During this process excess liquid is removed in order to prevent dilution of the solutions added in the next stage (Bio-Rad, n.d.). For detection of SLE in the patient, the patients serum sample undergoes the ELISA test to detect the concentration of anti-dsDNA-antibodies which is specific for patients with SLE. A h igh concentration of anti-dsDNA-antibodies will indicate that the patient has SLE (Wigand et al, 1997). The aim of this experiment is to measure the concentration of anti-dsDNA-antibody present in both of the serum samples using the ELISA test by binding to the complimentary antigen double stranded DNA in the wells. The samples come from a female patient known to be suffering from SLE. Sample A was obtained when she was feeling relatively well and sample B was collected on the day of the practical. By comparing the yellow colour intensity at the end of the ELISA test for both samples and compared to the controls and using the standard curve the concentration of anti-dsDNA antibodies can be obtained and correlated to the relevant SLE prognosis level. An assay result above the laboratory reference range for the anti-dsDNA-antibody at a particular prognosis level will show that the patient is positive for SLE and the level of SLE prognosis. Based on the level of SLE prognosis suitable treatments will be given to the patient. Results On each strip the first three wells were labelled the positive controls, the next three labels were measured the negative controls and the remaining wells were labelled sample A and B (three for each sample). In the first stage 50 µl of purified antigen was added to each well of the microplate strip. The strip was incubated for two minutes at room temperature to allow time for the antigen to bind to each plastic well. A layer of antigens was present in each well once incubation had finished. After incubation the wells were washed using a wash buffer to remove excess liquid. In stage three 100 µl of blocking buffer was added into each well and incubated for two minutes to remove unbound sites. The wells were washed again to remove excess liquid. In the next step 50 µl of the positive controls, negative controls and the test autosera samples were loaded into the relevant wells. The strip was then incubated for 10 minutes at room temperature. After incubation for 10 minutes the we lls were washed to remove the unbound antibodies. Once the wash was done 50 µl of secondary antibody was added to the wells. Then the wells were incubated for 5 minutes at room temperature. The washing procedure was repeated again to remove any unbound secondary antibodies. In stage nine 50 µl of the HRP enzyme substrate was added to the wells. The strip was incubated for 5 minutes at room temperature. This allowed sufficient time for the HRP enzyme which is conjugated to secondary antibodies to metabolise the TBT substrate. The metabolisation of the TBT substrate produced a blue-coloured product. Each well turned blue fairly quickly during the incubation and the final strip is shown in figure 1. The intensity for the positive control was six, negative control was zero, and sample A and sample B was five. Figure 1. The micro plate strip showing the blue-coloured product after the enzyme substrate was added and then incubated for 5 minutes. For the final stage of the ELISA test the reaction was stopped by adding 50 µl of stop solution, (10% (v/v) phosphoric acid/ddH2O) into the wells. The blue solution turned yellow on addition of the stop solution. This is seen in figure 2. The intensity for the positive control was six, negative control was zero, sample A was one and sample B was two. Figure 2. The micro plate strip showing the yellow-coloured product after the addition of the stop buffer to the blue-coloured product. Absorbance measurements were obtained using a plate reader for the controls and samples. The absorbance relates to the concentration of anti-dsDNA antibodies present in the samples. The data is shown in table 1. Table 1. The absorbance data for the controls and samples. +ive controls -ive controls Sample 1 Sample 2 1 2 3 Avg 1 2 3 Avg 1 2 3 Avg 1 2 3 Avg 0.660 0.717 0.655 0.677 0.063 0.053 0.084 0.067 0.139 0.139 0.141 0.140 0.287 0.255 0.236 0.259 Discussion The antigen that coated the wells of the microplate strip was double stranded DNA. Two epitopes were present. During the reaction when the control and the autosera samples are loaded, the antibodies present are being detected which is complementary to the antigens coated in the wells. The antibodies need to be diluted using a blocking buffer for prevention of non-specific binding of proteins in the antiserum on the well specifically the solid phase. The antibodies in the serum will bind to the complementary antigens during incubation. Any unbound antibodies are removed by washing. After this, secondary antibodies are added in order to detect the primary antibodies. During incubation the secondary antibodies binds to the primary antibodies (Vlab.amrita.edu, 2011). Looking at figure 1, in the positive control samples, the intensity of the blue coloured product was six due to a known amount of anti-dsDNA antibodies present in the sample. This is used to show the procedure is working. The negative control had a blue colour intensity of zero due to no antibodies present in the sample. The intensities of both sample A and B were similar on the scale of five. From figure 2, looking at the positive control sample the intensity of the yellow coloured product is five due to the high amount of known antibodies present which a patient with SLE should have. The mean absorbance value from table 1 for sample 1 is lower than sample 2 which correlates to the colour intensity which is lower than sample 2. This means that sample 1 is from the patient when she was feeling relatively well due to a very low amount of anti-dsDNA antibodies present. Sample 2 has a higher absorbance value than sample 1 with a colour intensity which is also higher at two. Because of t his result sample 2 comes from the patient when she was feeling unwell. Also this level of intensity shows that the patient has a low level for SLE because of low level detection. The experiment was successful because the results obtained were precise and accurate. The only issue during the experiment was that the intensity of the blue-coloured product was the same for both sample A and B when the enzyme substrate was added. Sample 1 had the lowest concentration of anti-DNA antibodies whereas sample 2 had the higher concentration of anti-dsDNA antibodies. This is because of the colour intensity of the final product where sample 1 is low and sample 2 is higher. The mean absorbance value for sample A is 0.14. The laboratory reference range value for sample A is -0.02. Based on the laboratory reference value this means that when the patient was feeling relatively well she was negative towards SLE. The mean absorbance for sample B is 0.26. The laboratory reference value for sample B is 0.13. The absorbance value is higher than the reference value meaning it is positive for a disease prognosis level which is a low level. This means that the patient is mainly disease free but with periods where low disease activity occurs. ELISA is a procedure used to measure the concentration of antigen present in the sample. The estimate of the analyte concentration is as a result from the construction of a standard curve. The standard curve is constructed from the making of several serial dilutions of a known concentration of the analyte across the range of concentrations close to the expected unknown concentration. The unknown samples concentration is derived by interpolation which needs a standard curve which has been properly generated (Natarajan and Remick, 2008). As the intensity yellow colour in the end result has a value of only two we can say that the patient has a very low level of anti-dsDNA present which means the disease is likely to be calm but with a few periods of low disease activity (Kirkbride, 2015). These low disease activities include cutaneous manifestations, musculoskeletal manifestations and serositis which can be treated with nonsteroidal anti-inflammatory drugs (NSAIDS) or immunosuppression medications which have a low potency on top of the already taken hydroxychloroquine and corticosteroids (Mosca et al, 2001). Bibliography Albishri, J., Alsubai, K. and Alsubai, H. (2015). Vitamin D in systemic lupus erythematosis. World journal of pharmacy and pharmaceutical sciences, 5(1), pp.455-462. Bio-Rad. (n.d.). ELISA Procedure | Bio-Rad. [online] Available at: https://www.bio-rad-antibodies.com/elisa-procedure.html [Accessed 19 Dec. 2016]. Bio-Rad. (n.d.). What is ELISA? An Introduction to ELISA | Bio-Rad. [Online] Available at: https://www.bio-rad-antibodies.com/an-introduction-to-elisa.html [Accessed 19 Dec. 2016]. Bolland, S. and Ravetch, J. (2000). Spontaneous Autoimmune Disease in FcÃŽÂ ³RIIB-Deficient Mice Results from Strain-Specific Epistasis. Immunity, 13(2), pp.277-285. Csaba, G. (2014). Hormones in the immune system and their possible role. A critical review. Acta Microbiologica et Immunologica Hungarica, 61(3), pp.241-260. Doria, A., Iaccarino, L., Ghirardello, A., Zampieri, S., Arienti, S., Sarzi-Puttini, P., Atzeni, F., Piccoli, A. and Todesco, S. (2006). Long-Term Prognosis and Causes of Death in Systemic Lupus Erythematosus. The American Journal of Medicine, 119(8), pp.700-706. Gill, J., Quisel, A., Rocca, P. and Walters, D. (2003). Diagnosis of systemic lupus erythematosus. American Family Physician, 68(11), pp.2179-2186. Kirkbride, G. (2015). Understanding Laboratory Tests and Results for Systemic Lupus Erythematosus (SLE). [Online] Hospital for Special Surgery. Available at: https://www.hss.edu/conditions_understanding-laboratory-tests-and-results-for-systemic-lupus-erythematosus.asp [Accessed 20 Dec. 2016]. Lisnevskaia, L., Murphy, G. and Isenberg, D. (2014). Systemic lupus erythematosus. The Lancet, 384(9957), pp.1878-1888. Lupusinternational.com. (n.d.). Hormones and SLE Lupus International. [Online] Available at: http://www.lupusinternational.com/Living-With-Lupus/Pregnancy-and-Lupus-/Hormones-and-SLE.aspx [Accessed 19 Dec. 2016]. Mandal, A. (2014). What is Autoimmunity?. [Online] News-Medical.net. Available at: http://www.news-medical.net/health/What-is-Autoimmunity.aspx [Accessed 16 Dec. 2016]. Mosca, M., Ruiz-Irastorza, G., Khamashta, M. and Hughes, G. (2001). Treatment of systemic lupus erythematosus. International Immunopharmacology, 1(6), pp.1065-1075. Natarajan, S. and Remick, D. (2008). The ELISA Standard Save: Calculation of sample concentrations in assays with a failed standard curve. Journal of Immunological Methods, 336(2), pp.242-245. Petri, M., Orbai, A., Alarcà ³n, G., Gordon, C., Merrill, J., Fortin, P., Bruce, I., Isenberg, D., Wallace, D., Nived, O., Sturfelt, G., Ramsey-Goldman, R., Bae, S., Hanly, J., Sà ¡nchez-Guerrero, J., Clarke, A., Aranow, C., Manzi, S., Urowitz, M., Gladman, D., Kalunian, K., Costner, M., Werth, V., Zoma, A., Bernatsky, S., Ruiz-Irastorza, G., Khamashta, M., Jacobsen, S., Buyon, J., Maddison, P., Dooley, M., van Vollenhoven, R., Ginzler, E., Stoll, T., Peschken, C., Jorizzo, J., Callen, J., Lim, S., Fessler, B., Inanc, M., Kamen, D., Rahman, A., Steinsson, K., Franks, A., Sigler, L., Hameed, S., Fang, H., Pham, N., Brey, R., Weisman, M., McGwin, G. and Magder, L. (2012). Derivation and validation of the Systemic Lupus International Collaborating Clinics classification criteria for systemic lupus erythematosus. Arthritis Rheumatism, 64(8), pp.2677-2686. Pick, M. (n.d.). Lupus And Hormones | Women to Women. [Online] Womentowomen.com. Available at: https://www.womentowomen.com/inflammation/lupus-and-hormones/ [Accessed 19 Dec. 2016]. Tsao, B. and Grossman, J. (2001). Genetics and systemic lupus erythematosus. Current Rheumatology Reports, 3(3), pp.183-190. Vlab.amrita.edu. (2011). INDIRECT Elisa (Theory) : Immunology Virtual Lab I : Biotechnology and Biomedical Engineering : Amrita Vishwa Vidyapeetham Virtual Lab. [Online] Available at: http://vlab.amrita.edu/?sub=3brch=69sim=721cnt=1 [Accessed 20 Dec. 2016]. Wigand, R., Gottschalk, R., Falkenbach, A., Matthias, T., Kaltwasser, J. and Hoelzer, D. (1997). Detection of dsDNA antibodies in diagnosis of systemic lupus erythematosuscomparative studies of diagnostic effectiveness of 3 ELISA methods with different antigens and a Crithidia luciliae immunofluorescence test. Zeitschrift fur Rheumatologie, 56(2), pp.53-62.

Spinal Meningitis Essay -- essays research papers

Meningitis is an infection of the fluid of a person’s spinal cord and fluid that surrounds a person’s brain. It is sometimes referred to as Spinal Meningitis. It’s usually caused by either a bacterial or viral infection. As you read through this paper you will learn how Meningitis is transmitted, its symptoms, its effects, and even the incidences it has caused.   Ã‚  Ã‚  Ã‚  Ã‚  The common symptoms of anyone over two years old is high fever, headache, and stiff neck. Symptoms can develop over several hours or even one to two days. Other symptoms include vomiting, nausea, confusion, sleepiness, and discomfort looking at bright lights. As for newborns and small infants, the classical symptoms may be difficult to detect or absent. They may only appear slow or inactive, or be irritable, have vomiting, or be feeding poorly. Seizures occur, as the disease progresses, to patients of any age. (Centers for Disease Control, {CDC} 2004)   Ã‚  Ã‚  Ã‚  Ã‚  Some forms of bacterial meningitis are contagious. They are spread through the exchange of respiratory and throat secretions. The spread of the disease is facilitated by close and prolonged contact. (CDC, 2004) For example: kissing someone, coughing or sneezing on a person, living in close quarters, and sharing eating or drinking utensils. The incubation period is on an average of four days, ranging from two to ten days. (World Health Organization, {WHO} 2004)   Ã‚  Ã‚  Ã‚  Ã‚  Five to ten percent ...

The Effects of Education on Fiscal Responsibility Essay -- Financial M

The world is recovering from financial crisis that started in 2007. The cause of the crisis was failure of American Mortgage Company. The effect has spread all over the world; however the world seems to be recovering. This is not the first time that the world has suffered such a crisis. There was the great depression of 1920s. The point that is in people’s mind; economists, politicians, and social scientist is how they can prevent the occurrence of such a crisis in future. Among the many recommendation brought out, there is the role that education can play. Our education system can be moulded to educate students and society in general on how they can prevent such an occurrence in the future. Secondary school life is the initial stage that a child moulding can start. It ensures that there is a base of a human being that can be shaped to influence the life of the child in future (Alloy & Ahrens, 2008). This paper will focus on how education can be used to combat future occurrenc e of such crisis. Development and enforcement of a money management principles The principle that human beings have are moulded by early life development. At high school a child is given some money to manage and spend. This is the period that they are given pocket money to spend at school and are allowed to make individual decisions toward things that affect their lives. In schools children should be taught on how to manage the finances they have, they should be trained on how to make decisions which have an impact on the finances they have. The little money they are given by their parents should be the one to start molding their behavior towards good financial management and making priorities. One of the most important things that people should aim at is t... ...simism for the future: Biased use of statistically relevant information in predictions for self versus others. Journal of Personality and Social Psychology, 52(2), 366-378. doi:10.1037/0022-3514.52.2.366 Ambachtshee, K., Beartty, D. and Booth, L. (2008). The financial crisis and rescue. What went wrong? Why? What lesson can be learnt? Toronto: university of Toronto Melzert, H. (1995). Review of "Curriculum-adjustment in the Secondary School". Journal of Educational Psychology, 16(9), 638. doi:10.1037/h0068007. Morris, P. (1997). School knowledge, the state and the market: an analysis of the Hong Kong secondary school curriculum. Journal of Curriculum Studies, 29(3), 329-350. doi:10.1080/002202797184071. Park ,R. cona, K. and Fingess, M. (2008). The crisis of global environment governance: towards a new political economy of sustainability. New York: Prentice Hall

henry ford :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚   Henry Ford, born July 30, 1863, was the first of William and Mary Ford's six children. He grew up on a prosperous family farm in what is today Dearborn, Michigan. (Teachers D.) It was early on that Henry showed a strong dislike for his farm chores and interests in all types of mechanical things. (Editors 205.) In 1879 at the very young age of only sixteen Henry left home for Detroit the present day motor city.(Ford Motor C.) In Detroit Henry worked as an apprentice to a machinist.(Wik 190.) Returning home to help with farming from time to time he remained in his apprenticeship for 3 years.(Ford Motor C.) In the years to follow Henry more or less drifted in his work such as operating or repairing steam engines, finding occasional work in a Detroit factory, and over-hauling his father's farm implements, as well as lending a reluctant hand with other farm work.(Dahlinger 12.) However In 1889 with the marriage to his wife Clara Bryant he was forced to find a steady job to support them an d worked by running a saw mill. (Teachers D.)   Ã‚  Ã‚  Ã‚  Ã‚  In 1891, Ford became an engineer with the Edison Illuminating Company in Detroit. By doing making this decision it showed that Ford had decided to concentrate his job and work to industrial pursuits. His promotion to Chief Engineer in 1893 gave him enough extra time and money to devote attention to his personal experiments on internal combustion engines. (Yenne 150.) In 1896 his experiments produced a result; he made a quadricycle that had a steering wheel and a two speed engine with no reverse. (Teachers D.) Although this sounds like a very impressive feat Ford was not the first to build a self-propelled vehicle with a gasoline engine.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  After two unsuccessful attempts to establish a company to manufacture automobiles, the Ford Motor Company was founded in 1903 with Henry Ford as vice-president and chief engineer. (Editors 9.) The small company produced only a few cars a day at the Ford factory on Mack Avenue in Detroit. Groups of two or three men worked on each car from components ordered in by other companies. (Yenne 45) Henry Ford realized his dream of producing an automobile that was reasonably priced, reliable, and efficient with the introduction of the Model T in 1908. (XXXX) â€Å"This vehicle initiated a new era in personal transportation. It was easy to operate, maintain, and handle on rough roads, immediately becoming a huge success.

A Reaction Paper to the Article “Versioning: a Smart Way to Sell Information” by Carl Shapiro and Hal Varian

â€Å"Information Technology is changing the way companies operate. † Porter, et al. discussed the value of information and how its acquisition, processing, and transmission brought different dimensions of pricing and cost reduction for buyers and sellers around the world. Because information is valuable, diversity in strategies were employed to outperform one business from another. Incorporating IT is not just one way but the best stratagem, so far. IT integration offers wider possibilities on how to facilitate information extensively. Much more opportunities arrived when the web, the greatest source for data transfer and possession began its service through internet. The use of internet has transformed the way information is to be manipulated, acquired, and transferred easily from one user to the next. This concept of transfer became the foundation of businesses to invest more on IT aiming on earning using information shift through the so-called versioning. Versioning is supposed to mean as an upgrade, or a reproduction of an improved copy of product/s. Like books, version or more known as edition defines how valuable a book is judging from reprints it has gone through and the copies sold out from every reprint; and normally the cost of the first edition varies from the value to the strength of requested copies demanded by the public. Digital information versioning however, does not confine to an upgrade only. Because internet has provided several sources of acquiring information, capitalists reengineered the idea of versioning by looking at digital information as valuable goods to sell electronically. The business logic of selling also would not just conform to traditional and manual sides, but also begun pursuing global scale to outrun competitors. This is where strategy comes in. To strategically sell information goods, you need to determine its economic valuable first. According to Shapiro, et al. , there is a distinctive cost structure that first copy is often expensive and subsequent copies become very cheap. We are talking about production costs here – the same perception taken from editions of books also. Because of this, the more information is reproduced, the lower the average of cost production. With the speed of internet aiding the transfer, variable cost of production disappears almost completely. (Shapiro, p 108) Incorporating business strategy has then changed the interpretation of versioning. The basis of its purpose revolves in the possibilities of revenues that it may bring forth to entrepreneurs selling these goods. Now, versioning has several intentions that feature how important information is being sought through the internet. With the correct pricing, customer’s ability to purchase software and downloadable data in the market is determined and assessed. Understanding Strategic Risks in Versioning: A Smarter Way to Sell Digital Goods The objective of versioning is to continuously present an upgrade or development of an earlier adaptation as perceived in the concept of technology innovation which is expounded in the time of its release and use, as presented by International Standard ISO 861. While technology advances, industrialists found a better way of expanding the purpose of versions also. Versioning becomes the idea of goods marketability in the internet. For example, free version is offered for try outs. Most net users are attracted by freeware. The range of website providers is getting larger to offer such promotions. The logic of free version is to offer a â€Å"taste† of the product being sold. These â€Å"teasers† are very common in antivirus software which provides just enough of main service of the item. However, they are also a prelude to buying the higher or upgrade version which provides full service of the merchandise at a certain price. Whether a user will purchase the item remains to be seen on how imperative it is for him to obtain it. AVG 2011 free edition, for instance is antivirus software that offers security components like resident shield, license, identity protection, anti-spyware, email scanner, anti-rootkit, link scanner, update manager, and PC analyzer. After downloading the free edition, the AVG dashboard or dialog box contains an ad pertaining to another type of AVG software that offers larger scope of protection, named AVG Internet Security 2011 and downloading it would mean urchasing at $54. 99 for 1-year subscription. AVG Internet Security 2011 also offers an unlimited and complete virus protection that includes faster scanning (meaning the free version is time-consuming? ), enhanced firewall and system tools support. Taking a tour at their website, another lead does not offer free edition but a regular price of the AVG antivirus at $34. 99, and several other offers like Home Security, Business Secu rity, and Trial versions. Versioning becomes a form of customer and information segmentation. It is easier to classify the customers who need information depending on the coverage (speed, quality, and technical services). The higher the quality and comprehensiveness of a software, the more expensive it becomes and the fewer the chances are of its availability of being downloaded, printed or copied, unless for a biddable price. And so the higher or lower the price a customer is willing to pay for getting the information, the best way of identifying bidder/customers’ â€Å"class†. Categorizing different types of user enable business owners to understand trends, forecast future version launches and expansions that include revenue projectile and cost calculations. Versioning is also business intelligence per se because it is a form of gathering information from customers who reveal how much they are willing to pay for information they sought. Business Intelligence is knowledge about customers, competitors, business partners, competitive environment and internal operations of the organization that gives the ability to make effective important and strategic business decisions. With the knowledge acquired from classes of versions and types of purchases a customer makes, a business can start raising or dropping prices consequently from the analysis that a â€Å"professional† or frequent computer user will value the latest upgrades more than a simple home user. Consequently, once a customer starts bidding or showing interest on a product or information, he/she also willingly gives personal data regarding his work, his contact info (email or phone numbers and sometimes even home addresses) as a form of registration. The truth is the customer’s data goes on into a database as company’s resource for forecast, future product offers and other customer related transactions. While this strategy is good, there is a downbeat side some organizations normally neglect to respond to. For some companies who do not play fair, moral principles are ignored. Whereas, business intelligence through versioning provides competitive edge to the company, the method of acquiring data from customers can sometimes cross the line. The transfer and receipt of information becomes the means of spreading spywares, malwares and adware that are damaging to users and other companies. Whether it may appear harmless to include spoofing (forging of the return address on an email), and key loggers (Trojan horse that records every keystroke and mouse click) as a means to understand their customers better, it is a malicious form of invasion of privacy of an individual – a crime that is also often not apprehended because of the broadness of the scope of the internet. Crossing the lines could lead to mistrust of customers and future clients further damaging the reputation of the establishment. Malwares that are incorporated to version download sometimes cannot be entirely blamed to the organization who seeks competitive advantage. Internet is full of hackers, either a participant of the rival or simply an individual who enjoys making pranks to others. An unprotected website can be easily hacked and integrate viruses to the system even with the assurance of the host’s protection. Ensuring that the website is protected from getting data stolen and damaged can preserve company integrity. Information goods sellers should also not traverse the code of ethics to gain competitive edge. While seemingly technology reacts positively to the interest of the business, businessmen must hang on to not just building trust with their customers but also protecting the trust given to them so as to build long-lasting customer relationships with them. On the other hand, versioning can either upgrade or downgrade the quality impression of information goods, too. While free version clicks in the market, there are risks on premium quality versions of information goods. Oestreicher-Singer, et al stated that technologically savvy customers especially the non ethical, support-independent advanced users) view digital goods as being of higher value, and possibly as better substitutes than physical goods subjecting digital goods to piracy and therefore affecting the demands of emerging ones. Piracy is the unauthorized reproduction of digital goods under copyright, infringing the holder’s exclusive privileges to his property. It happens â€Å"because the copy of a copy typically does not deteriorate in quality† and â€Å"copying products can become a wide-spread phenomenon – as illustrated by the surge of file-sharing networks. (Peitz, 2003) Piracy usually occurs because â€Å"users try to maximize their expected benefit (utility). † (Ozertan, 2008) Peitz, et al. further concluded that non-authorized copy may either leave the seller’s profit unchanged or reduce it, because of limited supplier’s monopoly to the goods. Then again, versioning with segmentation and monitoring can prevent it from happening by adopting copyright protection and employ resale rights (which offers restrictions on copies and reselling) for every version released. Espousing lower price for premium versions also decreases piracy because it curbs the edge of can’t-afford notion, therefore allowing the user to aim for the original rather than the pirated copy. In terms of free version, it can have unlimited reproduction since it does not restrict a user from copying and transferring it to another user; however in effect provides an excuse for a non ethical independent user to sell it to another user at a higher price and misleading it as a premium/professional version. This type of piracy often strikes on software copy sold as physical goods (CD,DVD copies). Information goods versioning, in order to work effectively should be implemented correctly and according to the output of the company. Variable costs may disappear completely (Shapiro, et al. ) upon the reproduction of copies by the seller, but neglecting the end-user assessment of product related to copyright concerns, piracy control, privacy policies and website security can turn these variable costs into steep costs during loss of goods monopoly, corrupted reputations from unsecured websites, and unethical business practices for incorporating malwares in selling information goods. Even if versioning poses great possibilities of gaining competitive advantage against rivalries, it also carries responsibilities and risks for the vendor during its application. Versioning may be a smarter way of selling online goods, but vendor should be smarter by focusing on the economic structure and welfare of digital goods first and understanding its trends and unpredictability caused by the constant technology enhancement. What might have worked 5 years earlier could not simply work today. Rather, there is a need to induce another strategy with a strategy to make it work, or replace it completely with another. To date, versioning still applies at present, however more techniques arrived in the picture such as viral marketing, affiliate programs, SEO, collaboration and virtual teams, etc that is in fact a result of studied digital goods selling methods years ago.

L’origine Du Monde Essay

L’Origine du monde is an oil painting realized by Courbet in 1866. It may be the most controversial piece of art that the famous artist has ever presented. Consisting of a 46Ãâ€"55 centimeters close up on a woman’s genitals, the picture makes all the conventions shatter and gets any audience uncomfortable. This essay first explores the historical trajectory of L’Origine du monde, from its origins to its rediscovery since 1995. The painting results from Courbet’s imaginary as well as a precise historical context: the era of the Second Empire was indeed characterized by its interest for nude and erotic painting, what encouraged Courbet to revitalize in his realistic manner this kind of practicing art. Considered as scandalous, the picture has remained hidden during almost one century until its being given to the Orsay Museum, which the piece of art enters on the 26th June 1995. Turning to a more precise analysis of the painting, the essay then emphasizes its ambiguity: although the aim of the painter was to represent the reality of a woman body, trying to reach objectiveness, there is also a will to make the audience react, mind about his relation to nudity. Therefore, the paper leans upon the taxonomy of nudity vs. nakedness in order to understand the peculiar subject of this painting. The last issue the paper deals with is the question of genders in L’Origine du monde. Lots of artists have included Courbet’s painting in their artwork. A case in point of this broad reinterpretation is Orlan’s photograph entitled War’s Origin: Orlan took the same disposition up for its picture as Courbet’s one but represented a man’s genitals instead. By the play on words between both titles, she makes L’Origine du monde enter the gender debate, using nudity as a weapon and genitals as witnesses. Introduction The gender debate highlights the difficulty to get over the biologics and give a social definition of woman. The status of women artists and broadly talking the relation between art and women are some quite good indicators of these difficulties. They help revealing the huge evolution which art has experienced over one century regarding the feminine gender. Since feminist movements rose in modern societies during the seventies, it seems like women have tried to get rid of the taboos around their body. Although they were meant to protect decency, the sense of modesty has in fact prevented any social evolution of the status of woman and any changing in the social perception of her body. Dealing with this issue one hundred years before it becomes one of the main topics of public debate, Courbet painted L’Origine du monde in 1866. Consisting of a 46Ãâ€"55 centimeters close up on a woman’s genitals, the picture makes all the conventions shatter and gets any audience uncomfortable, what may explain the chaotic history of this piece of art. We may therefore wonder what Courbet’s intents were by choosing to bring such a provocative picture to the fore. In which debate did he want his work to take part? What is the current role of L’Origine du monde in the gender show? L’Origine du monde : a time bomb†¦ The painting genesis How did Courbet come to this piece of art? This has been the big questioning since Courbet has painted it in secret in the 1860s. Several previous pictures had yet announced the tone of what would be named much later L’Origine du monde. A case in point is the painting Paresse et Luxure, also dated from 1866, where the artist stages two women making love. We could also quote Les Baigneuses painted in 1853 that shows a naked fat woman coming out of the water, with all her rolls of fat and her smudged feet. Courbet has a real fascination for woman’s body which he aim at representing with no effect, in his natural – and to him beautiful – state. To realize its close up, the painter surely got inspirited from pornographic photographs which were becoming more and more numerous at that time. He also brought his imaginative world in: Courbet spent his whole childhood in the mountains of the Jura, and L’Origine du monde presents a troubling likeness with a drawing he had realized in his youth of the entry of La Dame verte cave. The same disposition, close colors, all these factors contribute to make woman’s genitals become fascinating and schemer, like this cave that used to fill Courbet’s dreams in. The historical context At the time Courbet painted L’Origine du Monde, nudity was a fashionable topic. The audience was keen of â€Å"vaguely erotic pieces of art provided they were idealized, [†¦] almost immaterial. † Thus many artists who represented nudity and exhibited their paintings at the Salon des representations became famous and obtained a great recognition for their work. Among these, considered nowadays as academic or even classical, let’s quote Alexandre Cabanel and his painting entitled La Naissance de Venus. It represents a naked woman surrendered by a few putti who is having an orgasm. Though, due to the mythological topic, this piece of art has not been considered as scandalous at the time it has been presented, in 1863. This is precisely what Courbet rejects. To his mind, this way of painting women’s body is hypocritical. His ultimate goal is to get as close as possible from reality, and not to conform to the classic rules. The way he paints fleshes is therefore interesting: he gives them a crude consistency and bright colors. The exile until 1995 In 1864, Venus et Psyche a previous painting from Courbet was refused at the Salon because of its â€Å"indecency†. This do show that the audience could not have appreciated L’Origine du monde: people would have simply rejected it without trying to understand its message. That’s why Courbet kept his work hidden until his death. Concealed behind a green tapestry, he showed it to some rare and privileged visitors, which he considered as able to understand the artistic intents behind genitals. The piece of art has ever since had a chaotic story: going from owner to owner, the painting remains reserved to a restricted circle of initiates. A roman has even been published that tells the whole story of the piece of art: Le roman de l’Origine by Bernard Teyssedre. It ends with the entry of L’Origine du monde, in Orsay museum on the 26th, June 1995. In a nutshell, the painting has experienced a long exile from its being realized in secret to its being revealed to the world in 1995. One century off the spotlights: here is the price of Courbet’s brilliant audacity. †¦which asks the question of nudity. 1. Construction of the painting L’Origine du monde is an oil painting that offers an unconventional and pornographic framing of a woman’s body. In the center of the picture, she presents her pubis topped by an imposing hairiness contrasting with the pervasive flesh. She also shows generously proportioned hips and belly. We can even make a breast out, which is partly hidden by the white woolen surrounding the painting’s subject. In both bottom corners, there are wide thighs, which emphasize the pinkish crack in the foreground that is like a knife wound in the picture. 2. A naked woman Courbet was issued from the realist movement. That is to say that he contemplated to draw things as he saw them, trying to reach what he considered as objectiveness. That’s partly what he did by painting L’Origine du monde. What is it? A naked woman, nothing more, nothing less. There is no fig-leaf to hide what conventions would condemn. There is nothing else than the woman on the picture: her body is the only thing represented, what means that it has an interest in itself. Nakedness becomes the subject of the painting. But nakedness does not imply aesthetics. Courbet painted each roll of fat, each stretch mark, each hair that constitutes this dark and schemer hole in the middle of the picture. He wanted to draw a woman, not the woman as men were used to idealizing her, because even if the first is only part of the diversity of women in the world, the second one is linked with fantasy rather than with reality. That’s what John Berger described as nakedness: â€Å"to be naked is to be oneself† he said. Who then could be more naked than the model of L’Origine du monde? A nude woman However, shall we deny any longer that there is something more than description in this picture? No we don’t! The first sign which shows that Courbet did not content himself with painting what he saw is the position of the model’s legs. They make a right angle: quite an uncomfortable position which has nothing natural! He did not paint a sleeping woman; he painted a woman voluntarily and deliberately exhibiting her genitals. This painting seems to be aggressive; even if this woman has no head, she looks at the audience and encourages viewers to examine her pubis. They cannot look elsewhere; whatever they do, the picture wins: Courbet shows what should not be visible what cause any viewer to become a voyeur who must face his own relationship to nudity. This way, the model is nude rather than naked. According to John Berger and the famous taxonomy we have already dealt with, to be nude is â€Å"to be seen naked by others. [†¦] Nudity is placed on display. † Here we are! L’Origine du monde carries a message to the viewer. Its shocking nature is no goal, but a mean to make us mind about our relation to nudity. An ode to woman 1. Unveiling the sacred Religions are bound to regulate relations between what is sacred and what is on Earth. Sense of modesty has been enforced by the Christianity in the Middle-age. It is thus a product of religion that tells us which corporal behavior is acceptable and which is not. Religion has become the intermediate between us and our body, above all as far as woman’s body is concerned. Christianity established rules to interact with nudity. Nudity must not be public, naked body should never be seen. Courbet parodies this narrow-minded way of thinking with L’Origine du monde. First, the circumlocution that constitutes the title is revealing: endowing the woman’s genitals with the power of creation, he gives to his work a universal dimension, a solemnity that contrasts with the effective subject of the painting. This should never be seen? Well Courbet dedicated a whole painting where he tried to be as accurate as he was able to. A single detail misses: the model seems to have no clitoris. Maybe another way Courbet found to give his work a more serious tone to mock the Christian vision of nudity. Another case in point is the white woolen under the model, which almost gives a mythological atmosphere to the painting. In a nutshell, Courbet displays contempt towards classical vision of nudity by unveiling what should never be seen. But this distancing with classical vision goes further: he aims to put woman social status in question. L’Origine du Monde vs. L’Origine de la guerre In 1989, a French artist, Orlan, realized L’Origine de la guerre, which is actually a rerun of Courbet’s painting. It is a photograph of a man’s tumid genitals, where the disposition is scrupulously the same as in L’Origine du monde. The style is also meant to match perfectly with the realism of her model: Orlan chose photography – a proof of Courbet’s talent to draw reality. She even has imitated the baroque frame of L’Origine du monde so as to make the parallel between her work and Courbet’s one get striking. Why did she so? In fact, Orlan had understood the polemical impact of L’Origine du monde behind the struggle on decency issue. She had foreseen that the painting dealt with woman rather than with nudity. As a consequence, she wanted it to enter the gender debate and that’s what she did by exhibiting her piece of art entitled L’Origine de la guerre. The play on words between both titles is the starting point of her message. Man is violent, dominant, what may be emphasized by the fact the penis has been represented in erection. Sexuality is a mean for man to settle his domination, whereas woman’s genitals represent life and peace. By putting the blame on man, Orlan speaks in favor of woman. By rerunning Courbet’s work, she allows for a better understanding of its message. Woman’s status in question We saw that Courbet, through his painting, puts the stress on our relation to nudity and by the way on the status of woman in modern societies. L’Origine du monde is a reflection on woman’s misleading status as well as a cure to remedy it. He makes every taboo about woman body shatter since he seems to be thinking this is the way woman will get their social emancipation. Sense of modesty is in fact a way to keep woman prisoner of society. This prevents any changing in the established order that could jostle male domination on woman. Looking at what should never be seen compels any audience to come to the conclusion that decency is arbitrary. Sense of modesty has nothing natural and one can easily outstrip such a moral rule.

Against School Essay

In his essay â€Å"Against School† John Gatto argues that public education cripples America’s kids in many different aspects of their lives. Gatto claims that compulsory schooling is what is wrong with our nation’s educational system. He states that schools are really laboratories of experimentation on young minds and drill centers for the habits and attitudes that society demands. â€Å"I had more than enough reason to think of our schools—with their long-term, cell-block-style, forced confinement of both students and teachers-as virtual factories of childishness (Gatto, Against School). † The only real purpose of schools, Gatto believes, is to turn the children into servants. Throughout their twelve years of schooling students are forced to conform to society’s expectations, and along the way the students and teachers lose the value of a true education. Do we really need school? Does school have to be in this exact design, â€Å"Six classes a day, five days a week, nine months a year, for twelve years (Gatto, Against School)? † Does it mean attending a cold lifeless classroom, surrounded by fellow students that are bored with their studies and a teacher who seems to have little to no motivation left? Gatto specifies a significant number of successful Americans that were not put through the schooling system but still turned out to be productive such as, George Washington. Gatto says, â€Å" We have been taught (that is, schooled) in this country to think of â€Å"success† as synonymous with, or at least dependent upon, â€Å"schooling,† but historically that isn’t true in either an intellectual or financial sense. † Gatto believes the main reason for the existence of schooling is to train uniform citizens and reduce originality, therefore, making every individual the same. Also, he says the school system is made for certain profits to the economy because it encourages obedience to authority and promotes manipulation in children’s attitudes, including the determination of their social roles. The schooling system’s main focus is to integrate the social, economic and political economy into the children’s studies. Ultimately, Gatto concludes that school drills children to be employees and consumers. A child’s capacity for imagination and maturity is limited rather than encouraged by compulsory schooling, which should have never been the case. There still may be a glimpse of hope at the end of this darkened tunnel. Gatto claims that if teachers and parents put enough effort in, they could help kids â€Å"take† an education rather than receive it. When children â€Å"take† an education they are active participants in their future, which becomes the key to their success. However, when students passively receive an education they may have the knowledge on hand but do not know how to put it to use. He supposes he can bring out the best qualities in children by giving them the chance to make decisions and take risks from time to time, rather than confining them to schooling. By encouraging the best qualities of youthfulness, introducing kids to competent adults, allowing children to take personal risks and being more flexible about time, texts, and tests Gatto believes the whole outlook on our schooling system could be changed. Throughout his essay, â€Å"Against School† Gatto warns of the dangers of our public schooling systems yet, his cynicism is balanced with positive suggestions for those who want change. He illustrates how school is a prison where children are forced to grow up at a rapid pace and are denied the right to make their own decisions. On the other hand, he suggests that if you know the logic behind school systems, their traps can easily be avoided and therein lies his answer: â€Å"School trains children to be employees and consumers; teach your own to be leaders and adventurers. School trains children to obey reflexively; teach your own to think critically and independently (Gatto, Against School). † Gatto gives various examples about how teachers can take action to make the school system better but when they don’t reach beyond the norm the responsibility for ensuring a truly educated and mature child may depend upon the parents.

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.