Chinese Masks Essay

Chinese masks first appeared in China some 3,500 years ago primarily used for Chinese shamanism. Chinese masks became an age old cultural phenomenon shared by all ethnic groups in China. The Chinese developed such masks to overcome disasters and to protect their lives. These masks were given many functions like, communicating with the gods, bringing blessings, driving away ghosts, warding off diseases, and lots of sacrificial rituals involving masks were regularly held. Many traditional ceremonies held in China involved the use of masks, for example masks are worn during elaborate Chinese New Year celebrations. In addition masks were used for other festive occasions like, religious ceremonies, the birth of children, keeping one’s home safe, and masks for theatrical performances as well. Some of the most popular masks like the Dragon mask represent good fortune and prosperity. This mask is an important part of Chinese heritage and no Chinese New Years celebration is without it. Another type of mask in the Chinese culture is the modern Chinese Opera mask which are either painted on or worn as a thin cloth mask. The tradition of facial make up started from totems created centuries ago. Chinese mask are made of numerous materials like stones and metals, leather and cloth, wood and clay, ceramics and glass, paper and grass, . Then they are painted with many different color themes and designs. The masks were either worn or displayed. Some masks may represent animal or human characteristics like the lion or dragon. Red is also a very popular color and seen in many celebrations. Even in modern day Chinese cultural and around the world many people use Chinese masks because they portray a high cultural and artistic value. They are used today in Operas to depict the personality of the character, and also used as decoration. Their beauty is highly regarding with incredible detail, and colorful designs. I chose Chinese masks because of my interest in the Asian culture along with the fact that they are beautiful to look at, and the thought of actually making one is very exciting. Bibliography Patricia Buckley Ebrey. The Cambridge Illustrated History of China. Cambridge Illustrated Histories: Cambridge University Press, 1999.

“The Veldt” (Analysis) by Ray Bradbury

Timeless lessons or themes are featured in the stories that end up being classics. The authors who illustrate these ideas are the ones who remain in schools and therefore in the minds of many generations. In Ray Bradbury’s short story â€Å"The Veldt† he portrays how disastrous it is to rely completely on technology. Intertwined with this are lessons of greed and inattention. Almost immediately the technology of the time is introduced by the stove that is cooking a meal without the help of human hands.The mother and father named George and Lydia discuss the house they bought purposely so that they wouldn’t have to do anything for themselves. â€Å"They walked down the hall of their soundproofed Happylife Home, which had cost them thirty thousand dollars installed, this house which clothed and fed and rocked them to sleep and played and sang and was good to them† (Bradbury). Like many parents they wanted the best for their children but lost sight of what wa s truly important along the way. While there isn’t anything inherently wrong with technology itself, it is society’s reliance on it that can and will cause problems.As George and Lydia are talking about their home and the effect it’s had on their son and daughter named Peter and Wendy, the author reveals a frightening idea. He starts to insinuate that the children prefer the house to their parents because it has assumed their roles. Neither parent is involved in any aspect of their lives because the house can do it all. â€Å"†That's just it. I feel like I don't belong here. The house is wife and mother now, and nursemaid. Can I compete with an African veldt?Can I give a bath and scrub the children as efficiently or quickly as the automatic scrub bath can? I cannot. And it isn't just me. It's you. You've been awfully nervous lately†Ã¢â‚¬  (Bradbury). They have allowed the ultimate in convenience technology to rob their family of any feeling of clos eness that comes about from obligations, love, conversation and simple interactions. By the time anything is decided upon to make a change to the direction of their lives it is too late. The parents have realized their mistake and are taking measures against their past infractions.However, their path has been set and they are unable to avoid their fate at the hands of their own children. By voluntarily giving up their parental roles out of a greed for the latest and best technology, George and Lydia have given Peter and Wendy a frightening freedom: that of no family obligations or ties except to each other. Their inattentiveness towards their children alienated them even further helping to create a chasm that has become impassable. Ray Bradbury felt that a warning against technology was in order and wrote an exceptional example.This story is timeless because technology continues to grow and evolve as society asks for more and more. With such growth continuous and inevitable, it is i mportant to keep in mind the significance of human interaction in everyday life. While the end result is drastic, it is this clear and direct manner that brings home the importance of participation within a family and the warning against greed. Most importantly, it impresses upon the reader the mistake of entrusting everything, up to and including personal existence, to technology.

Chicago Loangitudinal Study Essay Example | Topics and Well Written Essays - 500 words

Chicago Loangitudinal Study - Essay Example The study can be termed as a prospective cohort study for the simple reason that study was followed up over a period of time for the children with the similar demographic characteristics. Their educational and psychosocial outcomes were observed with input of certain programs and policy intervention schemes. The study did inform that higher participation in the child-Parent center program resulted into higher level of school achievement, higher parent participation, and lower rates of school dropout and so on. Programs and policy interventions were used as manipulative or independent variables to measure its impact on behavior and psychosocial outcome along with children’s increasing capacity to lessen their learning difficulties. Family, school-related many individual factors were used to measure child’s development, their social behavior patterns along with attitudinal differences starting from the early days and then throughout the school-age years. Such intensive study was never conducted ever before in the history. A great deal of information was collected and examined through class room adjustment, parent participation, special education placement. Educational expectations of all concerned especially students and parents were also understood with altered programs and policy interventions as an independent variable. All children under study were born in 1980 and belonged to the same community and geographical location. So in a sense it was not only a longitudinal but a detailed cohort study giving a lot of insight on their response characteristics. Data from table 1 clearly reveals that impact of government intervention programs on children’s educational achievement was considerable, when sample characteristics of ‘CPC Preschool’ and ‘No CPC Preschool groups’ are compared in reference to the original and age 14 samples. ‘CPC Preschool’ children outsmarts ‘No CPC Preschool’ group in development

Sociolgy I need to tell a story how I did something to benefit myself Essay

Sociolgy I need to tell a story how I did something to benefit myself - Essay Example But who cares For me I was very willing to accept solitude and monotony just to become a well respected basketball player. Of course I had to undergo various RATIONAL CHOICES before embarking the journey towards success. The BENEFITS and REWARDS of become a popular basketball player should be greater than the COSTS it entails. As I have said I knew beforehand that becoming popular requires many sacrifices that would eat up most of my time. But as far as the UTILITY of these sacrifices are concerned, I never regretted in forgoing the joy and excitement that other activities gives. I am determined to accomplish my mission and attain my goal of becoming a popular basketball player in New York State and obtain a full basketball scholarship to Loyola College, whatever it takes. To become a professional level basketball player, an aspirant should undergo certain steps. One of the most essential of these is practice - tons of practice. To do this, I utilized most of my time to practice my shooting skills alone. While most of my classmates are still asleep I managed to wake up at 6 am most mornings during high school and went to the school's gym and took exercise and made 100 foul shots every morning before I enter school. This became part of my morning ritual. I was not contented from this that during breaks and dismissal from class I still shoved dust and snow around the basketball hoop in the school yard to practice my shots. My day virtually revolved around basketball. I was not even satisfied on doing the practices and body conditioning myself. I even asked the services of special people to a point that I even borrowed my uncle's time just to keep my shooting hand accurate and dependable. I asked him to feed me the ball while shooting thousand shots per week. I also undergone training sessions with special trainers thrice a week to get in top shape. Because of my commitment to be the best, I often sacrifice my social life to give way to my practice sessions. While my family was gone to a vacation trip, I was busy dribbling the ball in our regular practices. During the time that my friends are attending birthday parties and other school gatherings, I was immersed in thinking how to help my team win the game. I almost spent my exchanged the BENEFITS of socializing in school just to achieve my dream. In any quest to be the best, I admit that I had to find ways to get to the top whatever it takes. That includes doing the dirty work just to get there. I always assert even to a point that I use aggression just to reach my dream. I believe that this world is not perfectly BALANCED and that I need to use influence, power and other "below the belt" schemes just to be the best. Anyway, this is a dog-eat-dog society that those who are more powerful and "wiser" are more likely to gain advantage necessary for achieving their goals. If justice is being served equally to all people, then why are there criminals, despite being proven guilty for their misdemeanors, are still at large because of their influence and power. Besides, I am using these "devious tactics" not for criminal and evil use. If crooks use these measures to indulge in temporary PLEASURABLE activities and afterwards ending up in PAIN while spending their time in prison, I am doing this so that my parents, my school and my classmates and possibly the United States and the world will be proud of and BENEFIT from me. Because of my

Process or structure of government Research Paper

Process or structure of government - Research Paper Example The head of the government who is the US president share his powers with the Congress and the Judiciary system. These three branches dependent for proper functioning of the government. Being a Federal Constitutional Republic, the United States’ Constitution is the supreme law of the land. The US Democracy is different from other democracies in that every state of the Union holds enough power to make their own reforms as long as they do not go against the Supreme Law, which is the Constitution. The Executive This is the branch that consists of the president, the vice president and fifteen cabinet departments. Every four years, the Americans go to the ballot to elect a president and his running mate who takes the position of the vice president. The president of the US is the commander-in-chief of the U.S Armed Forces and is essentially the leader of the country. It is the duty of the president to recommend legislation to Congress, convene Congress, deliver the state of the Union address to Congress every year. ... The president usually appoints fifteen cabinet members who must be approved by the Senate. The Legislature This is the arm of government tasked with legislating or rather making laws. It was established by Article 1 of the Constitution. Thus the Congress, the collective legislative body consists of the Senate and the House. These two House were established so as to balance the concerns of smaller but more populated states against those of larger but more sparsely ones. Thus the Senate is made up of 100 members known as Senators. Each state is allowed two representatives. However The House of Representatives currently consists of 435 members, with each state’s representation dependent on its population. The two Houses have got unique duties and powers and could be tasked with some specific duties as well. For example a House may initiate legislation that require people to pay taxes and can decide if public officials are to be tried if accused of crime. After every two years, re presentatives are elected. The Senate confirms presidential appointments such as that of ambassadors, cabinet members and federal judges. Federal officials accused of crime are tried by the Senate after the Senate votes to impeach the official. The senate is presided over by the vice president and the election of Senators takes place after every six years. The Judiciary This branch is established by Article 3 of the U.S constitution. However its powers duties nor organization is not spelt out here. This was left to the Congress and Justices of the Court itself to develop the authorities and operations of the entire Judiciary. The Supreme Court Justices are usually nominated by the president and later on approved by a majority of vote of the Senate. Their terms of service are

Micro and Macro Economics Assignment Example | Topics and Well Written Essays - 2000 words

Micro and Macro Economics - Assignment Example The scarcity has been brought about by the natural gas and oil boom. The laborers are forgoing other business jobs and offers for the oil jobs. In this case, there is scarcity in labor and the opportunity cost is the labor to be offered in other sectors of the economy. In the news article, there is scarcity in guards and prisoners at times just walk away from prison. As many laborers have opted to oil companies, there have been scarcity in housing and settlements in areas like Woodward. 2. What Are the Factors of Production for the iPod Touch? http://smallbusiness.chron.com/factors-production-ipod-touch-37951.html Chapter 2 terms and definitions: Technology It is a wide concept dealing with a species’ knowledge and usage of crafts and tools, and how it impacts the ability of a species to adapt to and control its environment. As defined in the society of humans, technology is as a result of engineering in science but many technological improvements go before the two notions. Fa ctors of production These are the factors that are employed in the production of commodities with an aim of making economic profit. They are inclusive of Labor, land, entrepreneurship and capital. Without the factors of production there can be no any commodity as these factors are incorporated to yield an economic profit (Mankiw, pp.375) Relevance to article The technology in this article is the iPod touch. The factors of production include: Capital of Apple that outsources physical production in order to reduce costs. IPod touch also get materials from Samsung companies like Samsung. Another factor is labor of iPhone that is inclusive of stateside, internal employees who did the prototyping, design, sales and eventual marketing of the product. There were also external workers who worked in Asian countries. By employing external labor, the company has cut its production costs. Land for the Apple Company comprises of issues that affect available resources to suppliers of Apple in Asi a inclusive of availability and cost of materials like glass and silicon. As they do not own factories, their rent is the amount they pay property owner. Lastly is the entrepreneurship where apple has managed to be popular in the entrepreneurship category. Apple encouraged the efforts to innovate the product line in the apple brand. In design terms, the iPod touch integrated a display that is multi-touch and other elements that increased the financial value of Apple. 3. Short of Money, Egypt Sees Crisis on Fuel and Food http://www.nytimes.com/2013/03/31/world/middleeast/egypt-short-of-money-sees-crisis-on-food-and-gas.html?ref=foodprices Chapter 3 terms and definitions: Law of demand The law of demand states that if the price of a good or service increases the demand will fall and if the prices of a good or service is decreased it leads to an increase in demand other factors kept constant (Mankiw, pp.67) Normal good A normal good is that good that its demand increases with an increa se in the income of the buyer and demand decrease with a decrease in income of the consumer. A normal good behaves the in the same manner. Relevance to article In the article Egypt is running out of income meaning that the incomes of the consumers have fallen down. As Egypt imports fuel from other countries there is a shortage as there is low income by the country to purchase fuel. As there are fuel shortages, there is blackout in electricity. The shortages in electricity

Project management Research Paper Example | Topics and Well Written Essays - 2500 words

Project management - Research Paper Example Other aspects of green computing include telecommuting – a flexible work arrangement which involves working from home and other locations away from a central or main office; thin client solutions; use of open source software; and the development of software to ensure sustainability in IT for use internally and for third parties. IBM is one of several companies engaged in the practice and promotion of green computing. The company is engaged in many areas of green computing as outlined below. Data center and overall energy efficiency – In this area IBM has received a number of awards. In fact, on June 2012 the company received the 2012 European Union Code of Conduct for Data Centers award (IBM 2012). This award was given for innovations in technology which seeks to facilitate improvements in data center energy efficiency (IBM 2012). IBM was the only company awarded in the corporate level category and this is significant. The company remains active in this area providing d ata to both the EC Directorate General Joint Research Centre-Institute for Energy and the Environmental Protection Agency (IBM 2012). Disposal of electronic waste and recycling – This is a very important area at IBM. In a statement entitled ‘IBM Product Take Back for Recycling,’ IBM indicates that the company participates in recycling programs. However, it indicates that certain damaged items such as monitors that have cracks, leakages that are visible such as leaking batteries cannot be shipped. Guidelines are also provided for proper handing and disposal for items that are not allowed in the recycling program. Telecommuting - Nilles 1998 (Cited in Kossek et al (348) indicates that telecommuting is work done at hope with the support of telecommunications technology. People are able to work from anywhere and so the need for large office spaces requiring lighting and other forms of energy is not necessary. Telecommuting was adopted at IBM in Indiana as a way of re ducing real estate costs. Therefore, instead of further reducing the number of people employed as was earlier practiced the CEO at the time recommended a reduction in real estate. People were able to work from almost anywhere and so the need for large office spaces was not necessary. Virtualization of server resources – Virtualization facilitates improvements in the use of IT resources (IBM 2005; 1). IBM not only practices this as a way of reducing hardware costs but provide a means of doing so for customers. In addition to reducing hardware costs virtualization provides additional benefits including the and also facilitating flexibility and responsiveness in the use of IT resources (IBM 2005; 2). Examples of BM virtualization resources include Xen and VMware. This process facilitates greener computing by reducing the resources required for IT infrastructure as well as a reduction in energy use. Thin client solutions – Promises computing services that are easier to mai ntain and a reduction in the cost of IT infrastructure. It represents a return to a somewhat centralized and more manageable IT infrastructure which is embodied in the thin client model. IBM is just one of the companies providing this solution. In a news release entitled ‘IBM Announces Comprehensive New Thin Client Solutions’ IBM indicates that its new thin client solutions allow organizations to shift various tasks away form desktop to servers on the internet or internally and

Art History Essay Example | Topics and Well Written Essays - 1250 words

Art History - Essay Example Each of the pieces shows a specific movement toward this new era, while providing different aspects outside of the Gothic style with the pieces. The first way in which the pieces move outside of the Gothic style and into the Renaissance is the canvas that is used within each piece. For instance, â€Å"L’Annonciation† and â€Å"The Unicorn Tapestries† both use several different frames to depict a specific setting and story. While some of this is more Gothic in nature, it was a known attribute of the Renaissance era to combine the several panels and to create a movement through these several frameworks to create a different ideal. The space, according to the Gothic ideal is one that represented â€Å"freedom, movement and sense of relationship† (Stockstad, 537). Instead of a sense of complete freedom within each of these canvas,’ there is a defined frame that each carries to tell a story and to create a specific definition. The canvas that is used within each then moves into the specific attributes and characteristics that each carries. This can first be seen with the ornamentation that is a part of the Gothic era and the Renaissance period. In the Gothic style, ornamentation was one of the central aspects to the different paintings, sculptures and architecture in the art work. This was defined as elegant in nature and was refined. The use of geometrical spacing to create the ornamentation was one of the central aspects of the Gothic era. However, the Renaissance began to rebel against this and to create more defined paintings, without the use of as much ornamentation or architecture in the background. Each of the pieces that are seen has more of the Renaissance style then the Gothic approach to the ornamentation used. The picture, â€Å"L Annonciation† is one that shows this concept. While there is ornamentation in some of the background items and architecture

Cold Weather Essay Example | Topics and Well Written Essays - 500 words

Cold Weather - Essay Example Many people believe that flu and colds are caused by cold weather. To some extent, this notion is true. In essence, flu and colds are caused by viruses. However, people tend to be as close to each other as possible during cold seasons in an effort to keep warm. Getting too close to an individual with a cold or flu elevates your chances of getting the flu. In this viewpoint, cold weather contributes to the spread of colds and flu. In the contemporary world, people are increasingly being affected by lifestyle diseases such as diabetes and obesity due to sedentary lifestyles. One of the ways that such diseases could be avoided is through regular exercises and adopting healthier eating habits. During winter, people spend most of their time indoors and hence have little time to exercise outside their houses. Additionally, access to healthy foods is restricted during winter. For instance, it is difficult for an individual to walk to a supermarket selling fresh vegetables during cold seasons when fast foods can be brought into the house. In this regard, cold weather promotes unhealthy eating habits. People also react differently to changing climatic conditions. A switch from warm weather to winter could have psychological effects on individuals. During cold seasons, people are less likely to socialize and hence less likely to share their feelings and troubles with other individuals. Stress levels are more likely to be elevated when an individual is isolated from friends and family.

Analysis and Interpretation of Financial Statement as a managerial Dissertation

Analysis and Interpretation of Financial Statement as a managerial tool for Decision Making - Dissertation Example Mostly, accounting tools are the most effective in decision-making process and gives a good benchmarking to datum. To analyze financial position of the firm, the leader of the corporate analyses its balance sheet, this gives the statement regarding the financial position and a gauge to the solidness in economic performance. Moreover, they may get these trends through an analysis of the profit and loss statements-income statements. It gives them a critical decision making tool which determines how effective will their short term and long term transactions in the long run determine the company`s profit potential. Moreover, they may analyze the cash flow of the firm because it will help them to comprehend the cash inflow of the company, out flows and how payments are made in relation to liquidity of the organization. Mostly, it will analyze the operating activities, investments, and financing cash flows. Actually, this will help the management to determine the amount of losses a busines s incurs. Lastly, from the firm`s equity cash flow analysis, corporate managers will help in knowing the capital structures of the firm and how it is related to the performance of the business. In fact, capital structure will indicate the various sources of funds in line with long term and short term operating activities. Hence, the managers may end up reorganizing some initiating activities such as acquisition and mergers. Moreover, they may get to comprehend other sources of funds like internal funding and retained earning, common or preferred stocks, consequently, they will have helped the management to establish adequate dividend for payments in each share and still keep the company`s state healthy. Literature Review In this... Through the process of analyzing financial statements, the will be determination on adequate information regarding the financial sources and the obligations they bring to the firm. Additionally, it will give a detailed account of and reliable information regarding the financial performance of the firm, which includes how sound, is the finances of the firm. In addition, it will give enough information on from the results of business operations in the time range given. Besides, useful information concerning the financial condition of the business like how it involves movement of resources to and from its business will be derived. Lastly, it will give the information that will be helpful in giving an evaluation of the performance earnings from the invested resources and hence the managerial ability to forecast will be made stronger leading to an over all improvement in business. Research Methodology These include what can be achieved. It therefore includes the following. 1. Interviewing the finance department 2. Distributing questionnaires among other working members in this organization in different departments for them to fill in 3. Interviewing and distributing questionnaires to those supplying raw materials and those buying the firm`s product. 4. Testing the various software and hardware on their compatibility to the current working conditions of the firm 5. Reviewing the former statement of finance and writing a report over the same.

Cirque Du Soleil Essay Example for Free

Cirque Du Soleil Essay Danielle Savoie cant fold herself into a pretzel or spin around on her head. But she walks a tightrope every day managing the information systems that make it possible for the Cirque du Soleil to entertain more people each year than the Yankees and Red Sox combined. The circus, which features astonishing acrobatics and Broadway-caliber music and dance productions, started out as a novelty in 1984 with one show and little fanfare. But this year, 11 different shows on four continents will entertain more than 7 million spectators paying up to $125 each to see a circus without animals. Savoie, the companys vice president of information technology, is struggling to keep pace. Why? Over the past five years, the number of software applications used by Cirque du Soleil employees has ballooned from roughly 40 to more than 200. Although these tools run a wide range of operations—from handling human resources and finance to making costumes and scheduling performing artists—these applications could not share data. This shortcoming threatened productivity or even the prospects for a show to go on without major headaches if, for example, a spotlight wasnt delivered to the right place or a performer couldnt be quickly found to replace someone who had bec0me sick. Savoie realized the organization needed to install software that would give employees access to these applications and databases without completely redesigning the systems setup, which she had pieced together on the fly. Consider the logistics that Savoie and the Cirques 3,300 employees must track: Six of the 11 shows are constantly in motion, touring North America, Europe, Asia and Australia. More than 250 tractor-trailers haul 700 tons of equipment around the world each day. More than 20,000 performers must be scheduled, transported and tracked for these shows. So must costumes and stage equipment. The database for just the alterations of these costumes has 4,000-plus entries and is growing every day. This juggling act, which combines acrobats, dancers and trapeze artists with elaborate lighting and musical production, has made Cirque du Soleil a $500 million corporation in just two decades. All of which is great news for Guy Laliberte, the shows co-founder and a former fire-eating stilt-walker. But for Savoie and her staff, Cirque du Soleils fantastic growth and unique culture created an information systems disarray not uncommon to any organization that grows real big, real fast with neither the luxury of time nor the benefit of experience to develop an ideal plan to deploy software to manage the free-wheeling monster. When I got here in 2000, I was the only I.T. person, Savoie says. Now we have 100 people on staff. Because of the way weve grown, we have to make up for lost time right now. During this boom, Cirque du Soleil added show management software used to make or order costumes and assign artists, as well as point-of-sale systems for merchandise. Many of the applications were developed in-house because of Cirque du Soleils unique business. Where did Savoie start? With basic applications to support day-to-day operations in the midst of the growth spurt. The company implemented SAP software for human resources, logistics and finance in 2000 and, later, installed a full-blown version of SAPs enterprise resource planning software for procurement, costume manufacturing, and event and artist scheduling. But it was using Microsoft Windows 2000 and Office XP for most of its other applications, including the companys Web site, its intranet, the point-of-sale system, and myriad other programs such as one to track the performers medical records. Most of these applications, however, couldnt communicate with each other. Moreover, the individual troupes traveling through North America or Europe were running their applications on different operating systems, and as a result, these troupes acted more like independent businesses instead of parts of a larger organization. And the arrangement made it difficult for workers across these different business units to collaborate, Savoie says. We had data in lots of different places, but could only combine it and analyze or utilize it manually, she recalls. As recently as six months ago, for example, production managers on any traveling troupe arriving at its destination would begin by conducting an inventory of all the equipment needed for a given performance. The lights, speakers, stage, decorations and the posts needed to suspend the enormous tent were all tracked with paper and pen. And when the manager realized something was missing, he or she would have to pick up a phone and call back to company headquarters in Montreal to get a replacement. Usually, the item in need made it to the location in time for theperformance. When it didnt, the crew would either have to buy a replacement locally, scramble to get it from another troupe or just do without. Equipments one thing, but performers are harder to replace in a pinch. There is a finite number of people on the planet who can pull off the acrobatic feats that take place during a Cirque du Soleil show. There are more than a dozen Olympic medalists in the organization. Scheduling performers based on the characters needed for each show is a full-time job. Each character has specific costume and makeup instructions, which are stored in a database. Then theres the matter of feeding the performers and support staff. In these traveling cities, more than 300 meals are prepared each day requiring thousands of pounds of meat, seafood and fresh produce. Getting on the Same Page To give employees access to data and tools from more than 200 applications running on multiple operating systems, Savoie embarked on a year-long project to install IBMs WebSphere Business Integration Server Express Plus software to connect her disparate systems. The goal: Organize all the application environments onto a single, standardized platform for access and development. We wanted to [streamline] our in-house applications with the financial data we have with our SAP applications to create one vision of all our information, Savoie says. We needed a common language for all our applications. The IBM WBI Express software was implemented on IBM eServer xSeries 245 and 355 systems. The project took just over a year from start to finish and cost roughly $175,000. Savoie and her team, along with IBM consultants, broke up the project into four separate pieces. The first phase took place during 18 weeks in which Cirque du Soleils information-technology staff and IBM consultants deployed the methodology of the project. They essentially determined what functions and applications they wanted to integrate into the SAP planning system as well as how they wanted to collect, disseminate and access information from the various applications. This is the most important part of any integration software implementation, says Yefim Natis, an analyst at Gartner who tracks IBM WebSphere implementations. You dont just plug this in. You have to think through all the processes and get all the people involved in the same room to discuss what they want and how they want to do it. Savoie says this part of the project was fairly straightforward. For example, they didnt want to reconstruct existing connections between applications used in the field by production managers. They merely wanted to be able to gather all the inventory, sales and performer data into one field and have it accessible to everyone from either a PC or a handheld device. Next, Cirque du Soleil spent four months building the Web interface to the planning system so that information could be accessed, edited and analyzed from the corporate intranet. The project was completed in May. Under the five-month-long third phase, financial information was consolidated. Data on ticket sales, procurement, merchandising and other financial matters that had been stored separately on either the Windows operating system or the SAP system was now connected so that executives could get a snapshot view of the entire company. Finally, the developers spent the last 2 1/2 months integrating the Cirque du Soleil intranet with its online help-desk system so performers, managers and other staff could resolve problems quicker instead of exchanging phone calls about scheduling deliveries or other issues. Now that everyone had access to the same information regardless of the application or operating system from which it had originated, Cirque du Soleil could begin to make strategic business decisions with a global vision. For example, when a key performer was unavailable to work because of illness or injury, the staff could sift through the database of all performers with that particular expertise from any computer in the organization. Then they could find a replacement who was available and closest to the production in need. At the same time, they could pull up the performers work history, measurements and biography to aid the costume designers in making alterations, and the marketing staff who create the programs and advertising materials. All sales conducted at the fixed and mobile sites—T-shirts and the like—are now automatically downloaded to the system and available to executives in real time, rather than an unpredictable and often delayed collection of manual documents from far-flung locations. When new products are needed to stock the show in Sydney or Seattle, Cirque du Soleil now knows exactly how manyT-shirts it needs by size and style, and can order them in bulk for delivery the next day. The operational efficiencies are important, but the flexibility our developers now have is just as important, Savoie says. Now, when we install another best-of-breed application or develop one of our own, we dont have to worry about what works with which system. We know that it all can be adapted to one common language. Efficiency Behind the Scenes Back on the streets, the production managers are also benefiting from the behind-the-scenes improvements made in Montreal. Now that the integration software has been implemented, production managers use an entirely new system to create an inventory of equipment necessary for the new mobile city. Instead of checking off a paper list of all the lights, cameras, speakers and stage materials needed for a production, each piece of equipment is tagged with a bar code thats scanned by a handheld device connected to the network. Cirque du Soleil says these mobile devices have cut in half the time it takes to inventory an entire 180,000-square-foot mobile city, and virtually eliminated errors. Its something that no one sees because it doesnt affect the day-to-day performance, Savoie points out. Its too early to say exactly how much money weve saved, but I know that going forward, the time well save just on the development side makes it worthwhile. [pic] Cirque Du Soleil Base Case Headquarters: 8400 Second Ave., Montreal, Quebec, Canada H1Z 4M6 Phone: (514) 722-2324 Business: Provides live performances that combine acrobatics, opera and traditional circus performers in 11 different production groups scattered throughout the world. Vice President of Information Technology: Danielle Savoie Financials in 2004: Reported sales of more than $500 million. Challenge: Implement IBM WebSphere Business Integration software to connect all of its disparate systems and applications. BASELINE GOALS: †¢ Grow revenue by 8% to $540 million in 2005, from $500 million in 2004. †¢ Reduce development time for software connecting business and performance-related applications from eight to six weeks. †¢ Trim time spent connecting business software applications to corporate intranet from 20 to 16 weeks. - Cirque du Soleil performs balancing act with CGI [pic][pic][pic][pic][pic] Integrator takes over IT functions for Montreal-based entertainment company [pic] [pic]4/11/2006 5:00:00 PM [pic][pic]by Vawn Himmelsbach, www.itbusiness.ca | | |Cirque du Soleil has signed a 10-year IT outsourcing contract with CGI, valued at $130 million. Montreals world-renowned| |entertainment company, which combines circus and theatre, wanted to offload some of its less strategic IT functions as | |its operations expand around the globe. | |â€Å"We have very rapid growth and we wanted to leverage the infrastructure provided by CGI,† said Danielle Savoie, CIO of | |Cirque du Soleil. | |As part of the contract signed last week, CGI is in charge of providing IT operations, help desk and application | |evolution of Cirques global infrastructure, including its Montreal headquarters, four permanent shows in Las Vegas and | |one permanent show in Orlando. | |This involves transferring 84 IT positions to CGI from Cirque du Soleil in Montreal, Las Vegas and Orlando. A certain | |number of technicians have stayed on with Cirque to perform more strategic IT roles. | | CGI is also in charge of the IT infrastructure behind Cirques travelling shows. On tours, only one technician is | |required to set up the IT infrastructure, such as point-of-sale and ticketing applications (since Cirque runs a | |centralized IT infrastructure out of Montreal). | |Cirque will keep IT strategy and direction in-house, as well as global planning and architecture design. â€Å"We didnt want | |to lose this strategic knowledge,† said Savoie. â€Å"When we want to re-engineer some part of our business processes, its | |important to have this knowledge.† | |CGI will manage its PCs, servers and the help desk, said Normand Paradis, vice-president of business engineering with CGI| |Group Inc. in Montreal. â€Å"We will also take over support and evolution of the portfolio of applications.† This includes a | |wide range of applications, from administrative functions like payroll to tour equipment, costumes and merchandise. | | Over the course of the lifecycle of these applications, modifications are made to respond to new business requirements, | |said Savoie. â€Å"Every year we have to make some evolution in this portfolio,† she said, adding CGI is now responsible for | |these modifications. | |â€Å"They have over 100 applications of various sorts we will be maintaining for them from strictly administrative to | |(costumes),† said Paradis. | |â€Å"They design and build these costumes (and) we provide the IT support behind that,† he said. â€Å"But its just one of the | |things they do – for them its really all about intellectual property.† This includes costumes, music, even the acts | |themselves – all of which are part of the intellectual property theyre managing. And they have to use a lot of systems | |to do that, he said, in order to protect it properly. In its aquatic show â€Å"O† in Las Vegas, for example, costumes | |deteriorate quickly in water, so CGI will keep track of items like costumes, diving equipment and maintenance. | |â€Å"On top of that they run a large financial system and large payroll system,† he said. â€Å"For a circus, doing the payroll is| |not exactly their core activity, but it better get done because if the guys dont get paid youre not going to see too | |many shows.† | |This is the beginning of CGIs foray into the entertainment and sporting event sectors, which it began last year with the| |World Aquatic Championships in Montreal. CGI expects its partnership with Cirque du Soleil to strengthen its expertise | |within these areas. â€Å"For us its working with a major player,† said Paradis. â€Å"They have a very strategic brand [and] they| |are well known on a global basis.† | |The transition process to outsource these IT functions started last week and will take place ov er the coming 12 months. |

Inventory Management Methods

Inventory Management Methods Introduction Success of an inventory management process entails the balance of costs of inventory with the benefits of the inventory (Alison et al., 2005). Inventory in business is one of the tangible and visible components of a company. Inventory management is the act of keeping and placing stock in a business. Many businesses have problem keeping the inventory. Each and every service provided anywhere is concerned with operation management technique in one way or another. Its objectives are to provide goods and services that the customers demand for in the right quantity, quality and cost at the appropriate time (Waller et al., 1999). ABC analysis The ABC analysis groups inventory into three classes. Class A contains 80 percent of the total value of inventory. Class B contains 15 percent of the total value of inventory while class C contains 5 percent of the total value of inventory (Bowersox Cooper, 1992). The ABC analysis gives a simple and quick review of the inventory. The ABC analysis also gives a clear view and meaning of the whole assortment of products in the inventory, thereby making it an efficient method to control inventory investment. The ABC analysis makes it easy for an inventory manager to devote resources to only those places where it will have the biggest positive feedback. Nike, Inc is an American manufacturer of shoes. In their ABC analysis, leather forms class A, sole forms class B while shoe lace forms class C (Cousins Spekman, 2003). ABC analysis is a vital method for management of inventory. Economic Order Quantity (EOQ) EOQ is a technique for inventory management that minimizes ordering and holding costs for the year. EOQ is a crucial accounting formula that determines when the combination of inventory carrying cost, order and costs are the least (Simchi et al., 2003). The result obtained from the formula gives the most effective quality to order. There are two models used in EOQ: Q and P models. In the Q model, whenever the stock on hand reaches the recorder point, a fixed quantity of materials is ordered. Advantages of the Q model are that the inventory materials are at the most economical quantity and inventory control personnel automatically devote attention to stocking the only items that are needed, when they are needed. A major disadvantage of the Q model is that the suppliers may be inconvenienced by orders that are raised at irregular intervals. In the P model, the stock position of every item in the inventory is closely monitored. Advantages of the P model are that the inventory and orderi ng costs are low and the model can be used on materials that are used irregularly or in seasons. Sales estimates are easily calculated for seasonal materials and the purchase of these materials can be planned in advance. A disadvantage of the P model is that is inefficient because it compels a periodic review of inventory. At Best Buy, the demand for desktop computers is 1000 units per month. Every time an order is placed, Best Buy incurs 4000 dollars in order cost. Best Buy incurs further costs in purchasing each computer at 500 dollars and the retailer charges a holding cost of 20 percent. The annual demand, D, is equal to 12000 dollars (1000 multiplied by 12). S, the order cost per lot is 4000 dolars. C, the price per unit, is 500 dollars. The annual holding cost, h, is 0.2. From these values the optimal order size and the optimal order frequency can be calculated. The formula for optimal order size, Q*, is given by SQRT((2DS)/hC) (Russ, 1999). Substituting the letters with the corresponding values gives the number 980, which is the optimal order size. Vendor Managed Inventory (VMI) This is a process where the vendor makes orders for clients and customers according to the demand information they get form the customers. Both the customer and the vendor are held together by an agreement that conclude the costs, the inventory level and the fill rates.VMI use IDE (Electronic Data Interchange) to specify their delivery quantities which are sent to clients and customers by the use of distribution channel (John et al., 2008). VMI is an inbound logistic plan based on the idea that the dealer should be in charge of managing customers inventories by using the demand information provided by the customer himself. This eliminates a step in the information chain and creates a better demand visibility for the supplier, who can synchronize his manufacturing process to the actual demand with the result of having less inventories and lower logistic costs (Disney Towill, 2003). Hennes Mauritz (HM) AB, a new clothing retailer situated in Sweden is famous for its cheap but chic fashion. While other vendors are struggling, HM sees the economic slowdown as a chance to enlarge, go into new markets and to put in new brands. In September 2008, HM was all set to go into Japan, known as one of the worlds most competitive fashion markets. It was to open another store in Japan in November and a third one was to be launched soon. In Japan, HM decided to enter into a  collaboration  of design with designer Rei Kawakubo, who was the creator of well-established  fashion brand, Comme des Garà §ons. Last year, HM got into China and has established itself in 30 more countries with more 1,600 stores worldwide. As a result of effective vendor management inventory skills, it was able to establish in other countries. This has come as a result of planning which is essential in VMI, knowing the demand, improved quality of production. As a result they HM increased its inven tory annual turns and reduced material obsolescence and hence a considerable increase in assets. It was able to improve its customer services and responsiveness through scheduling forecasting of the fluctuations. VMI has some benefits to the supplier and the customer.VMI ensures that the company operation of production is not interfered with by shortage of material. Secondly, they make sure that the distributor is not caught short on products. Moreover it helps in ensuring that the customers and the suppliers do not have more inventories that are necessary to meet the needs of the customers.VMI also improve the planning processes that are beneficial to the business. Some of the pros and cons of VMI to the supplier include: bullwhipping effect reduction, lowering reliance to forecasting, it reduces the order of modifications and simplifies production plan. To the customers, it assists in reduction of stock, reduces financial cost, simplify the purchase process and increases sales. To both the customers and the suppliers, VMI helps in reducing the data entry errors, improves the speed of the process, reduces stocks level and it improves the service level (Vereecke Muylle, 2006). VMI plays a major role in cost management. In this case, the supplier holds stock on site or near the buyer. By doing this, the customer is given instant access and the power to get stock while they pay for only what they have sold. This increases the stock turnover and reduces investments in the stock. The supplier is mandated to replenish the stock in many VMI business partnerships. This also comprises of stock ordering, logistics and freight management and counting and stocking the stock. By doing this, the expenses are handled by the supplier and hence they are responsible for regulation of the prices to the customers. Another benefit of VMI is that they distinguish variations of demands and errors of forecasting between the downstream and the upstream chain supply associates. This type of decoupling assists in reducing the levels of stock and the linked stock maintenance costs (Hollensen, 2001). Conclusion VMI as a supply chain practice is very essential in monitoring, planning and managing the inventory or stocks of an organization by a vendor for the organization.VMI has many advantages which range from cost, delivery and also quality. It is necessary to have VMI in a business as they play a big role in the management of the inventory. The advantages of the VMI outweigh the disadvantages and hence they are vital in an organization which requires major stock taking during business. Vendor-managed inventory (VMI) systems have been proven to be a technique for improving the efficiency of supply chain operations. VMI is made efficient by the execution of an electronic means that eradicate many of the built-in delays associated with traditional ordering systems and enable the establishment of shared inventory management systems (Xu et al., 2001). Part 2:- Recent trends in operations and supply chain management. Introduction Modern company may choose to cooperate through supply chain arrangements that combine their personal strengths and distinctive resources. In the past year, supply chain management has showed organizations that they can attain sustainable competitive advantage whether they are in competition with other suppliers of not (Vergin Barr, 1999). Due to this, many companies have been involved in outsourcing logistic functions which has provided a great opportunity to many companies to operate efficiently, be flexible, improve their service levels and have a better focus on their main benefit of the organization. Overview Outsourcing logistics has been one of the trends that have been on the rise in supply chain management (Walter et al., 2003). Many companies have really gained from outsourcing and thus they have improved their involvement with providers and facilitated the integration of the whole supply chain. Outsourcing has led to development of various partnership initiatives which have been successful in exploiting the logistics flow and the customer demand. For instance, Dell Computer Corporation opened up the Direct Model of sale and service of PCs directly to the consumers. This is a way of outsourcing which ha been of great impact on Dell Inc. Dell Computer Corporation a leading computer systems company was started in 1984. Dell trades its computer systems straight to end customers, avoiding distributors and retailers. Dell matches supply and demand because its consumers order computer configurations online computer configurations are built up from components that are available. Its strateg y is to give customized, low cost, and quality computers that are distributed on time. Dell successfully employed this strategy via its resourceful manufacturing operations, better supply chain management and direct sales model. Dell uses the phone or online through the internet to take orders directly from its customers. Other recent trends in operations and supply chain management include, planning for the demand; as more manufacturing companies come up, the level of quality of products increases and hence the demand has to be planned for. Having a demand focused approach assists an organization deliver and have a demand driven model (Alan, 2008). Planning for the demand improves the management efforts and helps overall costs and customer services efforts .The other trend is globalization; the business market becomes global as a result of improvement in communication. Processes like manufacturing, distribution, selling, invoicing, returns have a big impact on the thirdly, increased competition is another trend the trend in supply and operation management. Due to the increase in market, demand and supply, there is high competition form all the companies selling the same products. This comes as a result of high demand and also having many suppliers. Dell has decreased the cost of intermediaries that w ould increase the cost of PC for the customer. Dell also saves time on handing out orders that other organizations normally incur in their sales and distribution system. Moreover, by dealing directly with the customer Dell gets a clearer indication of market inclination. This helps Dell to plan for the future apart from having better managing its supply chain (Walter et al., 2003). The company with the products of highest quality has an upper hand over the other companies (Wikner et al., 1991). As a result of competition, the prices are also affected and hence they reduce due to many suppliers in the market. Many companies are viewing their  supply  chains in two ways to help offset this trend. Dell Inc looks at ways to decrease cost and still create a more efficient value  chain  to remain cost competitive. Second, companies are looking at ways they can offer value-added services to get together the demands of more complicated customers (Vivek, 2009). Dell Inc does this by taking orders direct form the customers and delivering their products at home. Reorganization of the procedures with better design, better collaboration across networks and new services will help your company stay competitive and strengthen relationships with your customers. Conclusion Many recent trends in operations and supply chain management have come up in the business industry. Vendor-managed inventory (VMI) systems have been proven to be a technique for improving the efficiency of supply chain operations. Experience has shown that developments in these two areas can lead to eradication of between 20 percent and 30 percent of the previously required supply chain inventory. Nevertheless, in order to achieve this level of success, it is vital for those companies that have not yet applied VMI to follow a best practice approach. Flourishing VMI programs take benefit of a key supply chain association that has been reaffirmed many times over (Michael   Nigel, 2003).

Employee Involvement in Decision Making

Employee Involvement in Decision Making McCabe and Lewin (cited in Dundon et al., 2004) termed employee voice as a way of   expressing complaints or grievances or dissatisfaction and the participation and involvement of employees in decision making process of organization. During the last two decades, revolutionary steps that have been initiated to facilitate the high performance working mainly focused on increasing the ways of joint consultation, which attracts both employers (who demand better business results) and employees (who demand recognition and protection of employee rights) (CIPD, 2009). Employee voice is a very important factor in the success of an organization. Dundon et al. (2004) argues that successful voice regimes not only positively affect the performance of employees in terms of quality and productivity but also help to negate the issues which might explode otherwise. Opportunities of Employee voice are believed to be associated with the employee turnover. According to (Spencer,1986)employees will   show more interest in staying with the organization if they have more opportunities to express their dissatisfaction, grievances and to change the unsatisfactory work conditions. Collective bargaining and joint consultation have been the main spotlight of industrial relations as far as employee voice is concerned According to Boxall and Purcell (2003) in the industrial relations, the main focus for representation of employee voice has been on the collective bargaining and consultation. Freeman (1976) defined unions as the institutions of collective voice in the labour market. He further asserted that collective forums, for voicing employee issues are more effective in some situations as they help strengthening worker communities and provide a direct mean of communication between them and management; but Addison and Belfields (2004) findings tend to negate these arguments as according to them more formalized union structure may create a communication gap between workers and management, because they have to deal with their issues through a third party. Freeman and Medoff (1984) argued that union plays a vital role in minimizing turnover rate as they provide employees with the voice mechanisms through which they can rectify the work related problems and can negotiate higher compensation packages . Their arguments are supported by Batt, Colvin and Keefe (2002), who believes that employees in union set-ups are expected to have higher compensation than they could earn in similar jobs in non-union set-up and secondly unions strengthen employees, by providing them with a voice in determining policies that reduce the pay inequality, grievance and arbitration procedures for appealing managerial decisions Employee voice refers to the two dimensional dialogue between management and employees which allows employees to give their feedback and express their concerns and griefs relating to matters affecting them. Employee voice is not a one-off phenomenon as employees like to put their   suggestions for improvements and express griefs on a continuing basis. (Landau, 2009) Employee voice not only helps employees to improve performance but it is good in principle (Wilkinson 2001). It is a fundamental right of each employee to know the information regarding the financial and organizational performance of the organization   and express their concerns about the work conditions or feed any ideas which they feel will be beneficial and helpful in achieving the long term goals of the organization. Employee involvement (EI) and employee participation (EP) have been given much importance in the employee relations literature for a long time. Employee involvement is normally initiated by the management and it takes place at lower levels of organization sharing information at the shop floor on matters that effect their day to day working not allowing them to give their opinion about the higher lever decision making., on the other hand ,employee participation is driven by indirect means of representation like unions and advice councils etc and its aimed at higher levels of the organization concerning matters of long term importance (Ackers et al,2003). Employee voice plays an important role in increasing commitment. Sensitive financial and organizational information is shared with employees. These symbolic gestures can make them feel they are trust worthy and being treated fairly and openly and they are an important asset for the organization. (Marchington,Wilkinson, 2005 pp77). This commitment can lead to improved performance as committed employees put extra discretionary effort in to the work. Landau, 2009 concludes that employees who express their voice and their voice is accepted and appreciated are more committed,more likely to stay in the organization, have good attitudes about their immediate managers and feel more secure as compare to those who speak up unsuccessfully. Downward communication takes place in almost all the organizations, different kind of mediums are used to brief employees about the current issues faced by the organization. Employee voice can pave a way for more conducive and open work environment to work in.(Wilkinson,2004)   Financial participation not only helps employee to contribute towards the success of the organizatioan but also help them take their fair share of company profits. (Marchington,2005) It is argued that employees will be more likely to accept decisions in which they involved. Employees will be in a right /better position to perform if they know what is expected from them and what is the situation of the organization. Participation can lead to less conflict and increased team work spirit. There is compelling logic in favour of effective employee involvement.regular provision of relevant information to employees together with consultation on management proposal on issues, promotes a shared commitment to the objectives of an organization, this in turn maintains a positive climate in which employees are motivated to contribute to business success which benefits both employer and employees alike. Direct participation: direct participation means that the employees themselves express their opinion and say over matters affecting them on the contrast, indirect participation means that a third party e.g trade union or advice council represents the right of the employees (Guest, Fatchett, 1974). In top down problem solving, workers may feel that they are being lectured and not listened to ,where as in bottom up approach,employees may feel that management is using their ideas and suggestions without giving them any reward. A feeling of powerlessness decreases loyalty and commitment in employees, it is important to tap new ideas and suggestions from lower level employees as there are more close to the customer the workplace. There are more chances of having more satisfied employees if they genuinely being involved. Transformational leadership encourages their subordinates to give suggestions or report grievances or anything they are dissatisfied with because of their natural instinct towards improvement rather than just maintaining the status quo. These initiatives help the employees to perceive/discover their value for the organization and results in more committed and enthusiastic work force which is fundamental to the achievement of long term goals and objectives (Detort, 2007) References Derek Rollinson ,2005 pp56 Organizational behaviour and analysis, an integrated approach,3rd edition,prentice hall publishers. Wilkinson, A.(2001) Empowerment, in M. Warner (ed.)International Encyclopaedia of Business and Management(London:ineternational Thomson Business Press) Dr. Tony Bennett, 2007 The significance of employee voice mechanisms in the workplace: Employee participation in the new global economyPaper for submission to the Work, Employment and Society Conference held at Aberdeen University September 12th to 14th September Peter Ackers, Mick Marchington, Adrian Wilkinson ,Tony Dundon,2003 .Partnership and Voice, with or without trade unions: changing UK management approaches to organizational participation. Research series Paper 4 Peter Ackers, Mick Marchington, Adrian Wilkinson ,Tony Dundon,2004 Changing Patterns of Employee Voice: Case Studies from the UK and Republic of Ireland Mick Marchington, Adrian Wilkinson, ,2005 Human Resource   Management at Work, third edition,CIPD Jacqueline Landau, 2009, When Employee Voice is Met by Deafears, SAM Advanced Management Journal ,pp 4 -12 James R.Detort,2007 Leadership behaviours and employee voice,Is the door really open,Academy of management journal,Vol 50,no 4, 869-884 David Guest,Derek Fatchett 1974 ,Worker Participation: Individual Control and Performance ,institute of personnel management ,pp13 Mick Marchington,2005 ,Employee Involvement: Patterns ans Explanations ,Participation and Democracy at Work, essays in honour of Harvie Ramsay, pp27 palgrave macmillan CANNEL, M., 2009. Employee Voice [online]. CIPD. http://www.cipd.co.uk/subjects/empreltns/comconslt/empvoice.html DUNDON, T., WILKINSON, A., MARCHINGTON, M., and ACKERS, P., (2004) Changing Patterns of Employee Voice: Case Studies from the UK and Republic of Ireland The Journal of Industrial Relations, Vol. 46, No. 3, pp. 298-322 SPENCER, D.G., (1986) Employee Voice and Employee Retention Academy of Management Journal, Vol. 29, No. 3, pp. 488-502.

My Passion is to Teach Essay -- Teaching Education Philosophy Essays

My Passion is to Teach Every child thinks about what to do when they grow up, and every child changes their mind about a hundred times. I admit that I changed my mind frequently until I started high school. I wanted to be everything from a princess to a firefighter, but in high school I decided that one day I would be a teacher. I wanted to be a teacher because I think that our nation is lacking in teachers that want to teach. We have an abundance of teachers that teach because it is their job, not their passion. I want to teach, guide, and most of all I want to make a difference. Whine in elementary school I remember the students that were left behind because individuals simply gave up on them. I want to give those children a chance to shine. I want to be the role model that many children have never had the chance to look up to. Before I had any idea ho, I knew that I wanted to help people. Helping people happens in many ways, but the approach that I plan on taking is through the riddance of ignorance. Many children will never fully understand ...

Embryonic Stem Cell Research Essay -- use of stem cells in regenerativ

Advancements in medical technology has allowed for a new understanding of stem cells and further developments in research. The use of stem cells in regenerative medicine may hold significant benefits for those suffering from degenerative diseases. To avail such advancements in stem cell research could see the alleviation or complete cure of afflictions that take the lives of millions worldwide each year. (McLaren, 2001) A stem cell 1 is able differentiate into any somatic cell found in the human body, including those identical to itself. Differentiation is a cellular process whereby a stem cell will divide into a specialised cell, for example a neuron2. To harness the unique cellular function of a stem cell could mean the cultivation of entirely new organs; saving countless lives and resolving acute organ transplant shortages. (Healey, 2007) Although stem cell research poses a considerable breakthrough in regenerative medicine, it raises serious ethical controversy. A specific type of stem cell used in regenerative research is an embryonic stem (ES) cell; harvested through the destruction of human embryos. (Hurlbut, 2006) This poses a significant ethical dilemma, as ES cells are sourced from pre-implantation embryos leftover from In Vitro Fertilisation (IVF). The destruction of embryos is seen by many as an abuse of human life, an exploitation of those that are living, but cannot decide their own fate. (Masters, 2005) Before ES cell research is to make a positive impact on modern medicine and the global scientific co mmunity, this ethical predicament must first be considered. Embryonic stem cell research will allow for an emerging era of medicine, where researches will be capable of providing a cure for many of todays degene... ...velopment, Monash University, Australia Fuchs, E 2008, Stem Cells: Biology, Ethics and Potential for Medicine, L'annuarie du College de France, France Denker, H 2006, Potentiality of Embryonic Stem Cells: An Ethical Problem Even With Alternative Stem Cell Sources, University of Duisburg-Essen, Germany Scott, C 2008, Stem Cells: new frontiers of ethics, law and policy, Stanford University, United States of America Healey, J 2007, Cloning & Stem Cell Research, Volume 265 edn, The Spinney Press, Sydney, Australia Morgan, S 2006, From Microscopes to Stem Cell Research: discovering regenerative medicine, White-Thomson Publishing, Oxford, United Kingdom Dowswell, P 2000, Genetics: the impact on our lives, Hodder & Wayland, London, United Kingdom Maters, C 2005, DNA and your body: what you need to know about biotechnology, UNSW Press, Sydney, Australia

What School Vouchers Are Essay -- essays papers

What School Vouchers Are The public has been searching for ways to reform the educational structure that is currently established within the United States. The public school system has been accused of being detrimental to the education of our societies children. The purpose of this paper is to examine the effects of school vouchers, as a type of educational reform, on all aspects of society. It has already been proven that â€Å"family background, economic status and place of residence† all help to determine the amount of success a child has at a particular school (Raywid, 1989, p. 7). Can it consequently be expected that the choice of which particular school to go to will also make a difference in the child’s success? School Vouchers are a form of educational reform that redirects the flow of funding from school districts to individual families (Coulson, 1998). These vouchers give parents the opportunity to send their child to a private school with the help of state money. Vouchers help to pay all or part of the tuition for families that choose a private school rather than the public school system. What School Vouchers Are Supposed to Help Currently, there are only two voucher programs that exist within the United States. However, the topic is of much debate in communities around the country. Both the Milwaukee program and the Cleveland program are meant to help lower income families receive the best available education (Maranto, Milliman, Hess, & Gresham, 1999, p. 19). These school vouchers are supported on the basis that education will be improved for all children given parental choice and a competition between pubic and private schools (Coulson, 1998). This reform represents a â€Å"shift of educational auth... ... case for public schools of choice. Bloomington, Indiana: Phi Delta Kappa Educational Foundation. Raywid discusses the idea of school choice within public schools. This is a little different from school vouchers; however, it raises some of the same issues. Smith, K., & Meier, K. (1995). The case against school choice. London, England: M.E. Sharpe. Smith and Meier discuss many cons to the school voucher debate. They strongly oppose school choice as a means of school reform. â€Å"School Choice.† The American Heritage College Dictionary. 40th ed. 2002. School vouchers: The wrong choice for public education. (2001). Retrieved October 8, 2003 from http://www.Anti-Defamation League, 2001.org/vouchers/print.asp The Anti-Defamation League discusses the idea that school vouchers threaten the American value of separation between church and state. What School Vouchers Are Essay -- essays papers What School Vouchers Are The public has been searching for ways to reform the educational structure that is currently established within the United States. The public school system has been accused of being detrimental to the education of our societies children. The purpose of this paper is to examine the effects of school vouchers, as a type of educational reform, on all aspects of society. It has already been proven that â€Å"family background, economic status and place of residence† all help to determine the amount of success a child has at a particular school (Raywid, 1989, p. 7). Can it consequently be expected that the choice of which particular school to go to will also make a difference in the child’s success? School Vouchers are a form of educational reform that redirects the flow of funding from school districts to individual families (Coulson, 1998). These vouchers give parents the opportunity to send their child to a private school with the help of state money. Vouchers help to pay all or part of the tuition for families that choose a private school rather than the public school system. What School Vouchers Are Supposed to Help Currently, there are only two voucher programs that exist within the United States. However, the topic is of much debate in communities around the country. Both the Milwaukee program and the Cleveland program are meant to help lower income families receive the best available education (Maranto, Milliman, Hess, & Gresham, 1999, p. 19). These school vouchers are supported on the basis that education will be improved for all children given parental choice and a competition between pubic and private schools (Coulson, 1998). This reform represents a â€Å"shift of educational auth... ... case for public schools of choice. Bloomington, Indiana: Phi Delta Kappa Educational Foundation. Raywid discusses the idea of school choice within public schools. This is a little different from school vouchers; however, it raises some of the same issues. Smith, K., & Meier, K. (1995). The case against school choice. London, England: M.E. Sharpe. Smith and Meier discuss many cons to the school voucher debate. They strongly oppose school choice as a means of school reform. â€Å"School Choice.† The American Heritage College Dictionary. 40th ed. 2002. School vouchers: The wrong choice for public education. (2001). Retrieved October 8, 2003 from http://www.Anti-Defamation League, 2001.org/vouchers/print.asp The Anti-Defamation League discusses the idea that school vouchers threaten the American value of separation between church and state.

Patient’s history Essay

Nursing Diagnosis 1: Inadequate nutrition Debbie’s nutrition is not adequate for her age, as well as her weight. Due to frequent nausea/vomiting, emotional distress she lost weight. Her weight is less ( 89 pounds) compared to her usual weight ( 110 pounds). The assessment and management of weight is a major preoccupation in contemporary healthcare. Clinical interventions focus on achieving energy balance deficit and are premised on claims that excess weight/fatness (body mass index (BMI) > 25) is a significant direct cause of morbidity and mortality and, correspondingly, that weight loss in fat (‘overweight’ or ‘obese’) people will reduce risk and/or improve health outcomes. (Aphramor, 2010). Desired Outcome 1 Desired Outcome 2 Nursing Intervention 1 Refer Debbie to nutritionist. Debbie will have more information regarding healthy eating within 2 weeks. She will realize the importance of her diet and metabolism. Debbie realized the importance of healthy nutrition and regimen. She gained weight in 2 months more than 10 pounds. She feels comfortable and happy. Nursing Intervention 2 Pharmacological intervention, education regarding medications. Debbie will control her weight also by controlling her nausea using the prescribed medication for nausea. She will receive information on how to use the medication, frequency, dosage, side effects in 2 days. After one week Debbie has more information regarding her medications, realized that medication helps her to control nausea and takes as ordered. Evaluation method Follow up visit in doctor’s office after discharge within 2 weeks, daily weights. Follow visit- patient weighs 12 pounds more, less nauseous, feels comfortable in her weight. Rationale Patient education, more information regarding nutrition, talking, relaxation techniques, pharmacological. Given instructions regarding future appointments and plans on her treatment, daily weights, weight control. Nursing Diagnosis 2: Educational deficit Debbie needs more information regarding her care. She needs education related to medications, self-catheterization, breast self-examination. Patient education is a central the practice of nursing and should be in part of their domain. The most important part of patient education is to prepare Debbie for independence in her care, increase the confidence and competence for self-management. (Bastable, 2006). Desired Outcome 1 Desired Outcome 2 Nursing Intervention 1 Instructions on how do self breast- examinations and self- catheterization, warning signs/symptoms. Debbie will be able to do breast self-examination herself in one week, will be able to perform intermittent self-catheterization. Two weeks passed. Debbie states how she performs breast self-examination, what she needs to look out for. She states how often she does the examination and demonstrates what positional changes she needs to do. Nursing Intervention 2 Patient education Debbie will know information about her medications, route, dosage, side effects in 2 days. Teach back achieved regarding medications. Debbie states that she was anxious previously as she thought the will not remember all the information given. She is happy as she did everything correct. Evaluation method Asked multiple cross questions, Debbie answers as educated, seems more interested in future education. Debbie made an organizer for her. The organizer contains medication regimen, few special considerations, reminders. Rationale Demonstrated Debbie how to do breast examination, catheterization. Used a kit and plastic body to demonstrate. Used the board to give important information regarding medication. Debbie demonstrates what she does at home to do the catheterization, breast self-examination, questions given, answered properly as was educated. Nursing Diagnosis 3: Emotional distress. Debbie is experiencing emotional distress, anxiety. As stated in case study she is tearful, has great concern regarding her future. Effective  communication among nurse and patient/family can improve care and relieve suffering. The diagnosis and treatment for cancer is a major challenge and it affects all aspects of life. By therapeutic communication, providing information, encouraging optimistic outlook, teaching how to reduce stress patient care will have better outcomes. (Yarbro, Wujchik, & Gobel, 2010). Desired Outcome 1 Desired Outcome 2 Nursing Intervention 1 Debbie will get used to controlling her stress by daily walks, relaxation techniques, music, spending time with family in 2 weeks. Debbie states she feels better spending time with family, resting, being in the park, meeting friends when feeling lonely and anxious. Nursing Intervention 2 Debbie will be seen by spiritual care in 2 days. Debbie states that her conversations with spiritual care makes her feel more relaxed, she reads books, has prayers at her bedside. Evaluation method Given instructions on how to manage time and stress with different activities, planning activity and periods of rest. Asked questions regarding Debbie’s days, stress management. Rationale Educational packets, brochures, referrals provided. Multiple written stress tests used to find our patient’s emotional condition. Seems more relaxed and less anxious. References Aphramor, L. (2010, July). Validity of claims made in weight management research: a narrative review of dietetic articles. Nutrition Journal, 9(). Bastable, S. B. (2006). Essentials of Patient Education. : Jones & Bartlett Learning. Yarbro, C., Wujchik, D., & Gobel, B. (2010). Cancer Nursing: Principles and Practice (7th ed.). : Jones & Bartlett Learning.

Compensation Plan †University of Phoenix †HRM Essay

A good compensation plan must include both aspects, financial and nonfinancial of a rewarding system where financial rewards, or a pay system, â€Å"assign a monetary value to each job in the organization (a base rate) and an orderly procedure for increasing the base rate (e.g., based on merit, inflation, or some combination of the two)† (Cascio, 2005, p. 425). Also, â€Å"a properly designed Pay for Performance (PFP) Program enables companies to reduce their cost of labor while increasing the average take home pay of their workforce† (Jensen, 2009). On the other hand we also will offer nonfinancial systems that will cover indirect aspects such as benefits, professional and personal development. We want to give our â€Å"sales staff a reason to get out there and sell, sell, sell† (Ward). â€Å"Rewards bridge the gap between organizational objectives and individual expectations and aspirations. To be effective, organizational reward systems should provide four things: (1) a sufficient level of rewards to fulfill basic needs, (2) equity with the external labor market, (3) equity within the organization, and (4) treatment of each member of the organization in terms of his or her individual needs† (Cascio, 2005, p. 419). New compensation plan†Pay systems are designed to attract, retain, and motivate employees† (Cascio, 2005, p. 419)The new compensation plan will be based in a performance system. â€Å"If business takes off, more pay goes to workers. If it doesn’t, the company is not locked into high fixed costs of labor. 417† This system was chosen since meets the company strategy of growth and objectives and â€Å"such variable-pay systems almost guarantee cost control. 417 (Cascio, 2005, p. 417)† and a well planed recognition system adds to the compensation plan to offset a higher level of discouragement found in a competitive selling environment and also â€Å"can be used to express gratitude, admiration, and to inspire to greater sales and greater sales initiative† (F&B Publications, 2005). Our new compensation plan will adopt a combination of base salary plus commission and bonus based on the overall performance. â€Å"Perhaps the most important objective of any pay system is fairness or equity† (Cascio, 2005, p. 419). To ensure the correctness of our plan, a committee has been created  to evaluate each employee performance, keep our compensation plan current and provide support and training at any time needed. We are also taking in consideration that our payment plan â€Å"should include a three-tier approach of immediate recognition for a job well done, short-term rewards for performance over a month or quarter, and long-term rewards for being a loyal employee over the years† (Schoeffler, 2005). -Salary: a monthly salary will be based on the job description of each position and it has the possibility of be complimented and enhanced depending of the employee performance. -Commission: a percentage of the profit will be used to increase the monthly employee compensation. -Bonus: bonuses will be given based on the performance of the sales individual each three months. Percentages will be given according to the goals met, or exceeded, so sales reps will rely on their individual performance. -Team incentives: â€Å"Team incentives provide an opportunity for each team member to receive a bonus based on the output of the team as a whole† (Cascio, 2005, p. 443). Sales personnel will have participation on this incentive to promote a teamwork environment. These events will happen at the end of the year. -On spot bonus: This is going to be granted for exceptional behavior regarding to teamwork efforts, customer satisfaction or any attitude that can be used as an example to the other workers. We â€Å"may reward the worker with a one-time bonus of $50, $100, or $500 shortly after the noteworthy actions† (Cascio, 2005, p. 441). -Incentives – † When it comes to performance incentives, the possibilities are endless† (Cascio, 2005, p. 436), and we plan to use nonfinancial reward system that will include â€Å"anything an employee values and desires that an  employer is able and willing to offer in exchange for employee contributions† (Cascio, 2005, p. 418). Based on the answers compiled from the questionnaire we created, we will develop some entertaining activities such as trips, restaurants, theaters and any other approved selection available in our committee that will be available each three months and also at the end of the year. In our committee we will also make available the following benefits that our employees can choose to participate on:-Employee stock ownership plans – As the company grows we will offer participation in the stocks of our company and a limited amount of them available to each employee for purchase. It helps â€Å"to fulfill a philosophical belief in employee ownership† 447. â€Å"ESOPs do promote an increase in employee willingness to participate in company decisions. Companies that take advantage of that willingness can harness employees’ energy and creativity† (Cascio, 2005, p. 447). -Recognition – is a non financial reward and helps to â€Å"enhance a worker’s sense of self-respect and esteem by others† (Cascio, 2005, p. 418). These recognitions will be done in the yearly meetings where all employees are going to be together and have the opportunity to see their colleague’s performance is rewarded. â€Å"Recognition amongst their peers is still the quintessential motivator, whether there’s an incentive program or not† (Shearstone)Recent data indicates that â€Å"people are more attached and committed to organizations that offer family-friendly policies, regardless of the extent to which they benefit personally from the policies† (Cascio, 2005, p. 489), therefore our plan also cover other benefits that will be extend to all employees regardless merit or performance. â€Å"Once you have great employees on board, how do you keep them from jumping ship? One way is by offering a good benefits package.† (Entrepreneur Media, Inc, n.d.)†¢Tuition aid†¢Auto insurance†¢Fitness and wellness programs†¢Counseling Service†¢Child adoption†¢Child care Social activities†¢Elder care Referral awards†¢Charter flights Family leaves†¢Flexible work arrangementsWe also developed some benefits options that will  Ã¢â‚¬Å"integrate salary and benefits into a package that will encourage the achievement of an organization’s goals† (Cascio, 2005, p. 470). They will be available to all employees and they can choose among them all. †¢Life insurance†¢Disability insurance†¢Healthy insurance†¢Other medical coverage†¢Sick leave†¢Pension plans†¢Unemployment insurance†¢401K†Evidence indicates that the perceived value of benefits rises when employers introduce choice through a flexible benefits package† (Cascio, 2005, p. 466). For that reason we expect that this pay system will bring excitement to our workforce since the opportunities are vary. This pay system should also increase motivation of our employees and deepens commitment with our customer to bring success to both the individual and the company. Following are pointed some reason that we expect to succeed with this new plan. -The final compensation at the end of the month has the opportunity to be largely increased according to the employee performance, but yet, the base salary is high enough to give the employees some breathing in order to meet the essential financial obligations. -Commissions, bonuses and team incentives. -Variety of employee services and benefits. -Friendly and family environmentBefore our pay system is implemented training will be given to all employees to ensure understanding of it. A website will be available to answer most common questions and our committee will also be available for further explanation and training as needed. References Cascio, W. F. (2005). Managing Human Resources (7th ed.). : The McGraw−Hill Companies. Entrepreneur Media, Inc (n.d.). The Basics of Employee Benefits. Retrieved April 20, 2009, from http://www.entrepreneur.com/F&B Publications (2005). Sale Incentive Ideas – Motivating Your Sales Team. Retrieved April 17, 2009, from http://www.associatedcontent.com/Jensen, M. L. (2009). 9 Key Aspects For Successful Pay For Performance Systems. EzineArticles.com. Retrieved from http://ezinearticles.com/Schoeffler, B. (2005). Employee Incentive Plans: Make Them Worthwhile. Insurance Journal. Retrieved from http://www.insurancejournal.com/Shearstone, P. (). Creating Sales Incentive Programs That Work. About.com, 2. Retrieved from http://sbinfocanada.about.com/Ward, S. (). 6 Sure Ways to Increase Sales. About.com. Retrieved from http://sbinfocanada.about.com/

Symptom Recital by Dorthy Graves

In this composition I will be comparing and contrasting two poems from our love poem selections. The two poems I will be using are â€Å"Symptom Recital† by Dorothy Parker and â€Å"Symptoms of Love† by Robert Graves. These are two of the poems I found most interesting within our selections, because in both â€Å"Symptom Recital† and â€Å"Symptoms of love† both authors depict the feelings their speakers encounter with love. In these two poems the differences out weight the similarities. The differences in these poems are very noticeable.In â€Å"Symptom recital† Dorothy Parker expresses a woman’s feelings after a bad break up. Parker expresses the anguish and disgust the woman feels about herself, the hatred and the state of mind she is currently in. Parker then uses metaphors’ to express the woman’s thoughts of dismay, such as in line eleven and twelve (I’m disillusioned, empty-breasted/ for what I think I should be arr ested). These lines parker expresses that the woman is thinking horrible thoughts of herself and that these thought could be so terrible that if they were brought to the public she would most definitely be arrested.While in the previous poem we saw that Parker was expressing the ill feelings of a breakup, now in Robert Graves’s poem â€Å"Symptoms of Love† is expressing the feelings and emotions someone endures while going through love. Graves depicts the up and down emotions that love gives. The headaches because of how much the speaker cares for the other. How those headaches turn to Jealousy and nightmares. Graves expresses these in metaphors in line one and four through eight. love is a universal migraine/ Symptoms of true love/ are leanness, jealousy/ laggard dawns;/ are omens and nightmares-/ listening for a knock). In these lines Graves shows the emotions of relationships and how they all tie together in one big ball. The similarities both these poems share is t he fact that both speakers are showing emotions that come with love. Both the emotions the authors show are turmoil, whether it is while currently in the relationship like â€Å"symptom of Love† shows or after the relationship which â€Å"Symptom Recital† expresses.Both of these poems both end in a somewhat happy tune, for example in Symptom recital the whole poem is very upsetting but ends on a positive not that one day the speaker will find love again. While in â€Å"Symptoms of love† the speaker tone is of how hard it is to be in love but in the end wouldn’t do it for anyone other than the person he shares his love with. In conclusion both poems were very strong, emotion filled poems of the hardships and enjoyments of love and a relationship.

Pablo picasso – int 2 art

When doing portraiture artists tend to exaggerate color and tones to get across the feelings in a picture or to exaggerate the importance of something or someone in a picture. I have chosen to compare and contrast the work of two portraits, first of all I will talk about Weeping woman' by Pablo Picasso and I will secondly talk about Woman with a veil' but Raphael Sansei. Pablo Uric y Picasso, known as Pablo Picasso, Born 25 October 1881 in Amalgam Spain and died 8 April 1973, aged 91 in Noggins, France was one of the greatest and most influential artists of the 20th century.Picasso is known for bringing the cubist movement into the world of art. Cubism was a movement in the 20th century in which the perspective was changed from a single viewpoint and the natural forms of things were turned abstract; simple geometric structures with vibrant colors were placed together to create a picture. When Picasso was 14, he and his family moved to Barcelona, Spain where he applies to the School o f Fine arts and was accepted but began skipping class so that he could roam the streets of Barcelona, sketching the city scenes he observed.He moved all across the country at a young age but at the ND of the 20th century he moved to France to open his own studio. Along with cubism Picasso also went through other period called the blue period when he was depressed and the rose period when he fell in love. One of Picasso most famous pieces of work is the weeping woman; this piece of work was painted in the year 1937 on an oil canvas. This is an example of cubist artwork.The colors in this portrait are very vibrant and all contrast with each other; the colors are also very bold and blocked in. Picasso use of cubism in this portrait makes this piece of work almost uncomfortable to look at as the mood in the picture is thought provoking. This portrait is somewhat confusing because you are unsure what to think when you look at it. The focal point of this portrait is the emotion that the w oman is portraying as this painting was based on the effects of the Spanish Civil war and how people were suffering.The woman in this picture looks terrified as she had many hands around her mouth and when you get a fright or you see something unpleasant you raise your hands towards your mouth, this could indicate the horrible sights she has seen during the time of the war. The woman is also crying, you can see a hanky wiping away her tears; this part of the painting is also a very cold blue which also represents sadness. Rafael Sansei ad Robin, better known simply as Raphael was born April 6 or March 28, 1483 and died on April 6, 1520 was an Italian artist, he was names one of the most influential artists of him time.Raphael mostly known for the clarity and ease of composition and also bringing religion into his work. Raphael was orphaned as a child as his mother died when he was eight and his father was already re-married and began to live with his uncle. He never married but did get engaged. One of his most famous portraits is Woman with a vial, also known as Donna Valetta. The techniques used by Raphael in this painting is very controlled, the pain is very smooth on the canvas; the photo is very realistic, so realistic that it almost look like a photograph.The background of the photo is very dark drawing attention to the face of the woman in the centre of the picture. This is a very natural painting it seems as everything Just flows softly and nothing stands out. The colors Raphael has used in this portrait are all very neutral and nothing is over exaggerated and all the tones are ere warm. The atmosphere is very dull and boring and nothing there is nothing that draws your attention to it.Raphael and Picasso are both portrait artists but the differences in their work are immense. Picasso art work is very unrealistic and exaggerated to try and express a point of view whereas Repeal's piece is an example of hyperthermia which meaner that is almost seems a bi t too real to be a piece of art work. Secondary both artists use color in completely different ways, Picasso takes full advantage of the power of color highlighting vibrantly different parts of the man's face, especially the weeping woman's blue hand.Personally I think the use of color is very extreme but it helps give an understanding of the emotion portrayed in the painting as the deep tones around the face bring out the sadness in the picture. On the other hand as Repeal's painting is a lot more realistic his use of color is limited and only uses neutral colors, I think this makes the picture look very dull and boring. I do not think there is any emotion I this picture and it is very plain. The techniques used to pain these drawings are also different; Repeal's oratorio is very smooth whereas Picasso artwork is more streaky brush strokes which are very visible.I think this makes Picasso portrait seem a lot more edgy. There is no tone in Picasso painting so the change in color is very bold and noticeable but in Repeal's portrait the color change is more gradual. I think that the Artists intentions are very different as in Picasso weeping woman the intention was to draw attention to the pain and suffering people were going through because of the civil war whereas in A woman with a veil by Raphael I think the intention was to capture the beauty of the woman.

Financial Analysis Essay Example | Topics and Well Written Essays - 1500 words - 1

Financial Analysis - Essay Example The global systems insurance agency start-up budget was $2,345,000 which entails four critical sections that must be available for the implementation process of the project. Employees and payroll taxes amounted to $1,600,000 under administration costs. The start up of this sophisticated business project called for different kinds of skills and expertise in the field of technology to enable the implementation of this project successful. Their efforts and sacrifice of their time were compensated in monetary value. The computers, repairs, services, maintenance and depreciation accumulated to a cost of $98,000. Due to unfavorable conditions that some computers were in, more computers were purchased and upgraded to improve technology of the SYPRO softwares. Their implementation cost was $597,000 which was broken into specifications of online software cost $500000, testing cost $60,000, training cost $25000, and SYPRO support $12000. In the standard preparation of budgets, there is always a provision for miscellaneous expenses that might be incurred and, therefore, a total of $50,000 was catered for these expenditures. The above costs were only budgeted for the beginning year of 2014. The figure below shows the start up Budget for the first year. Our respective income and expense statements replicate our financial positions of a year before the implementation of the SYSPRO software. They also clearly show a year prior to the implementation and the financial positions of the three years to come. It should be known that the projection of the future financial positions of subsequent years was based on the present performance data for financial analysis. For an efficient and sufficient implementation of the SYSPRO softwares, an ample start-up capital is required for the research and development expenses. Our initial capital for the SYSPRO implementation was $597,700. The