Thursday, August 27, 2020

Diabetic Macular Edema Market Global Industry Analysis, Size, Share, Growth, Trends And Forecast, 2013 2019 Essays

Diabetic Macular Edema Market Global Industry Analysis, Size, Share, Growth, Trends And Forecast, 2013 2019 Essays Diabetic Macular Edema Market Global Industry Analysis, Size, Share, Growth, Trends And Forecast, 2013 2019 Essay Diabetic Macular Edema Market Global Industry Analysis, Size, Share, Growth, Trends And Forecast, 2013 2019 Essay Diabetic Macular Edema Market Global Industry Analysis, Size, Share, Growth, Trends And Forecast, 2013 2019 Macular edema is the condition when the liquid and proteins begin gathering on or under the macula of the eye in this manner bringing about expanding. Because of such expanding, a person’s focal eye vision gets misshaped. Macular edema is arranged into two sorts to be specific cystoids macular edema (CME) and diabetic macular edema (DME).Visit Complete Report Here: marketresearchreports.biz/examination subtleties/diabetic-macular-edema-showcase worldwide industry-investigation size-share-development patterns and-conjecture 2013-2019 Diabetic macular edema is the significant purpose behind loss of vision in patients experiencing diabetic retinopathy. Diabetes tolerant are accounted for to have a 10% danger of building up this condition during their lifetime. Based on the reason for illness, DME is characterized into two types:Diffuse macular edema: because of variations f rom the norm in expanded vessels present in the retina.Focal macular edema: because of irregularities in microaneurysmsFor diagnosing diabetic macular edema, an ophthalmologist checks the retina for manifestations of the infection including spilling vein, retinal growing, harmed nerve tissues and pale, greasy stores on the retina. For additional affirmation, complete eye assessment, for example, visual keenness test, enlarged test and tonometry are performed.During the underlying phases of DME, no treatment is required except if the patients effectively control their glucose levels. On the off chance that the condition gets serious, the standard treatment for diabetic macular edema is laser photocoagulation. This technique uses laser to lessen edema byapplying an example of burnsor bycauterizing broken veins. For staying away from the symptoms of this treatment, retinal pros apply infusions of against vascular endothelial development factorcorticosteroids alongside laser photocoagul ation. As of now, there are just two endorsed drugs accessible

Saturday, August 22, 2020

Drama Essay: A Review of “Spring Awakening” Essay

I will survey the play titled, â€Å"Spring Awakening† by Fred Wedekind. This play was delivered by The Department of Performing Arts and Humanities of the School of Liberal Arts at and coordinated by Robert W. Oppel. I saw the play on March twentieth Q Building Theater. The play was amazing and surpassed all desires because of the expert way the story was introduced. â€Å"Spring Awakening† is a melodic concerning youngsters who investigate their individual sexuality while living in a severe culture. The setting happens in a strict, provincial town in Germany during the late nineteenth century. It contains issues of sexuality, religion, and training, yet additionally uncovered the obstructions among grown-ups and youngsters. Guardians are as far as anyone knows strict; be that as it may, they abuse their kids. Also, they make adolescence all the more befuddling by prohibiting their kids to pose inquiries about their sexuality or examine sex when all is said in done. Different subjects included disgrace, sexual orientation, and specialists. The play additionally shows the ramifications for opposing what society thinks about good and adequate. There are three fundamental entertainers assuming standard jobs. Sinead Fahey, a newcomer to the Theater at CCBC, filled the role of Wendla. Her general execution was tremendous. She sang flawlessly, moved nimbly, and gave a solid exhibition all through the play. Sinead was very much cast and reasonable in her job. James Baxter, who filled the role of Melchior, is a returning entertainer at CCBC. James had his impact well, yet appeared to be somewhat held in his character. It showed up he was not exactly as enthusiastic as he could have been. Notwithstanding, he moved and sang well and still conveyed a strong presentation. James was genuinely all around cast and to some degree reasonable in his job. The character Moritz was played by Christopher H. Zargarbashi. He moved on from Towson University with a degree in acting. Christopher’s execution was fantastic and altogether engaging to watch. Christopher was precise in the manner he passed on Moritz’s extraordinary and ap prehensive character. He was all around cast and incredibly trustworthy while having his influence. The play contains a restless, vital development. Blending the late nineteenth century time in with cutting edge highlights shows up new and unique. For example, when the entertainers talk in the play, they are in character during the late nineteenth century, yet become cutting edge vocalists during the melodic numbers. Moreover, all the characters in the play dress in the proper nineteenth century clothing, though the troupe dresses in current garments. Besides, the correct expression is a differentiation to the music which displays foulness and current topics. It is a remarkable and imaginative approach to communicate the story. Robert W. Oppel, made a sufficient showing of coordinating the play. This is obvious in the manner that the entertainers systematically, yet normally move. For instance, when the characters contact or interface genuinely, it isn't done in an unbalanced style, however progressive and loose. In any event, when they expel their receivers from their attire, it is executed in a characteristic way. There are ordinarily when the characters remain flawlessly still and don't move at all during a scene. It was a stunning and certifiable presentation of ability. Absolutely, the topic of â€Å"Spring Awakening† could be pertinent to anybody. Persecution and subjects, for example, kid misuse, assault, self destruction, fetus removal, and homo-sexuality will consistently exist. Thus, the play brings out the audience’s compassion by portraying these individual battles among the young living in the nineteenth century. Basically, I certainly appreciated the play and was excited with the general understanding of live theater. I was distrustful from the start about whether I might want the story, yet was charmingly shocked and overwhelmed by what I saw. I would strongly prescribe this play to other people, particularly youthful grown-ups and grown-ups who are searching for a develop storyline. I would definitely say I increased a regard for live theater. I offer credit to everybody included, particularly the entertainers and on-screen characters. They have just one opportunity to hit the nail on the head and hold the mental fortitude to act before a live crowd.

Friday, August 21, 2020

How to Manage Time During the College Application Process TKG

How to Manage Time During the College Application Process For many a college-aspirer, the application process can seem like an impassable mountain of paperwork. In the face of juggling both college essays and schoolwork the urge to hide under the covers can be real. Sorry, but that digital stack of to-dos isn’t going anywhere. Fear not, though, applicants, there is an end in sight and just on the other side of it is a beautiful college welcome week waiting to greet you.So how are you going to juggle it all?Breathe. You Have the Time.The good news is, there are 24 hours in a day and you probably spend at least one of those hours editing your Instagram photos when you could be applying to college. In fact, you already juggled more in your junior year with AP classes, SATs, college visits, and extracurriculars. You are capable and now, you just need to make like Nike and do it. So here’s our first pro tip for getting started:TURN OFF YOUR CELLPHONE.I know, you don’t want to hear it, but seriously, block out an hour, sit down at your desk , breathe, turn off that phone, and get to work. Once you have turned in your first application, you will have tackled the biggest hurdle.Prioritize...and for Once, We Don’t Mean HomeworkOk, so you completed one application, but what about the other 10 applications and supplements you have to do on top of studying for that Calculus test? We say prioritize the applications.Wait. What? Did we just say there is something more important than school work?Yup. We know it goes against everything your parents and teachers have drilled into you for your entire life. Obviously, schoolwork is really important, but so is getting into college and that is what we intend to help you do. Some people think, “but then I’m going to fail school!” It’s a good thing you have spent the last three years mastering the art of not failing school.You want to go to college, so ensure your admission into your dream school by getting an “A” in the college application. If that means you have to turn in a less-than-perfect Biology assignment for once, so be it. If you absolutely must, talk to your teachers and negotiate a later deadline. Your teachers who know you will probably be a little more understanding than the college board will be.Let’s Talk about What’s Really Going OnSo why the hold up?Through years of working with students and having been students ourselves, we have discovered that the college application process can bring on a more existential concern than just time-management. Some people are moved to look at old photographs, steal their Mickey Mouse toy back from their dog, or build a fort in the wee hours of the night like old times. In other words, in the face of really becoming an adult, we often romanticize our childhood and dread the idea that filling out that application means we are leaving childhood behind once and for all. The truth is, you are and that is what it means to grow up.We at TKG have all been there. We all graduated college and many of us g raduated grad school, as well. We get it. But we also know that you probably cried on your first day of Kindergarten and, a few hours later, met your best friend on the swing set and never looked back. Consider the possibility that on the other side of that mountain of paperwork, there is another swing set awaiting you.So back to time-management. At the top of the piece we established the fact that you can handle this. You are a senior in high school, which means you are practically, if not legally, an adult by now. Familiarize yourself with the deadlines. Break up the applications, get a calendar, schedule time in that calendar, and just do it.Need help with more specific time-management issues? Contact us here to discuss the right plan for your needs.

Monday, May 25, 2020

The Themes Of Love And Violence In George Orwells 1984

â€Å"Love, friendship, and respect do not unite people as much as a common hatred for something.† (Anton Chekhov). As depressing as it sounds, many of life’s societies are founded solely on hatred, eventually corrupting the people so that their only â€Å"hope† or â€Å"relief† is found in the government’s control. George Orwell, English novelist (b.1903-d.1950) utilized the concepts of love and hatred within his dystopian novel, 1984, which is a totalitarian society under a government by the name of the Party, ruled by Big Brother, the â€Å"deity† of Oceania. However, both emotions aren’t as they are in real life, for they are forced upon the people of Oceania through government promoting propaganda; thus, love and hatred are purely influenced by the Party†¦show more content†¦Not only is the Two Minute Hate is a way to get rid of any built up anger, but it serves to keep the population’s frustration of their repress ed lives since the Party is providing a â€Å"face† for the people to direct their detestation to. In current society, this daily release of pent-up anger could actually be seen as beneficial, since one would not feel that negative emotion until the following day; nevertheless, it demonstrates how manipulative the government can be if allowed the direct control over personal emotions. Regrettably, this â€Å"public hatred† has been already used by the U.S, with the government focused on publicizing hatred towards Osama Bin Laden after the incident in 9/11; the public was so occupied with their despise of Laden, that they paid no heed to the U.S’ bombing of Afghanistan, which was killing hundreds of innocent civilians. Across the novel, it is clear that one of the Party’s main motives is to replace all sentiments of family love with only loyal love to Big Brother. In reality, the only form of â€Å"love† that exists in 1984 is based on fear of being punished, tortured, orShow MoreRelatedBetrayal Like Its 1984 Essay929 Words   |  4 Pagesseveral examples of this throughout the novel. Some of these examples are when Charrington betrays Winston and Julia, when Parsons is betrayed by his children, when Winston and Julia betray one another, and when Winston finally betrays himself. George Orwell used these examples to demonstrate how the party was able to sever any type of loyalties between people and even one’s self. This betrayal only perpetuates the fear of relationships causing people to welcome isolation. One of the first examplesRead MoreMargaret Atwood s The Handmaid s Tale Essay1624 Words   |  7 PagesThroughout history, this bodily autonomy has been impaired by sexual control and dominance. By painting dystopian societies that heavily restrict reproduction and sexuality, Margaret Atwood’s novel The Handmaid’s Tale, her poem A Woman’s Issue, and George Orwell’s 1984 all convey that sexual repression undermines individual identity and autonomy. In The Handmaid’s Tale, Atwood uses her description of the Ceremony to emphasize how Gileadean society controls sex in order to manipulate its citizens and forceRead MoreGeorge Orwell s Brave New World And 19841537 Words   |  7 PagesAldous Huxley and George Orwell address the major oppressive issues by composing futuristic dystopian novels. Their societies, whether it be London or Oceania, were created in order to emphasize humanistic values. In the novels Brave New World and 1984, the authors display the resemblances and disparities of modern ideals. Both of Huxley and Orwell’s viewpoint of relationships, technology, and brainwashing reveal the underlying theme that a totalitarian state is dangerous; displaying them in variousRead MoreDivergent Trilogy by Veronica Roth1030 Words   |  4 Pages A person can often be fascinated by the idea that the government may not always possess as much control as it appears to have. Dystopian novels from any time period have very similar themes. The novels of the Divergent trilogy by Veronica Roth and 1984 by George Orwell develop character individuality by using oppressive governments. These novels explore individual’s struggles for identity under a tightly managed government by looking at character attempts to be different, and how governmentsRead MoreAnalysis Of George Orwell s A Clockwork Orange 1611 Words   |  7 Pagesconnected but never truly free to do as we please. Or is this the path we are heading towards? 1984 and ‘A clockwork orange’ show a projection of a harsh dystopian future where the people are ruled over and oppressed by dictatorial governments. The minority who are brave enough to rebel are quickly brought to a halt and then conditioned to fit back into a ‘perfect’ society. In George Orwell’s novel ‘1984’, the reader can see how a totalitarian regime can control people s lives through the use ofRead More1984 and North Korea1278 Words   |  6 Pages1984 demonstrates a dystopian society in Oceania by presenting a relentless dictator, Big Brother, who uses his power to control the minds of his people and to ensure that his power never exhausts. Aspects of 1984 are evidently established in components of society in North Korea. With both of these society’s under a dictator’s rule, there are many similarities that are distinguished between the two. Orwell’s 1984 becomes parallel to the world of dystopia in North Korea by illustrating a nationRead MoreA Brief Look at The Beatles and Their Music2906 Words   |  12 Pagesâ€Å"The Beatles would ultimately pursue a goal quite similar to that of Marx – to change the way people think about the world In order to create a better, more just world – a theme particularly relevant in their later work.† Discuss. Baur, S (2006) The Beatles and Philosophy Chicago: Open Court p87 Beatles music makes you feel good, even 30 years after first hearing it, I and many other fans get intense pleasure from listening to the songs. By the age of 4 I was a keen listener, and by the ageRead MoreAnalysis Of George Orwell s 1984 And The Reason Behind Ted Kaczynski s Motives1957 Words   |  8 Pagesproperty, such an individual can go to any destructive length to achieve their objective, even to the point of personal injury or ultimately leading to death. Instances like these are evident throughout history and are shown in novels such as 1984, by George Orwell, and other sources, including 9/11 and the reason behind Ted Kaczynski s motives. These types of individuals can become a very deadly threat to society that cannot be easily stopped, since they do not respond to the usual incentives thatRead MoreThe Road By Cormac Mccarthy, Ray Bradbury, And 19842199 Words   |  9 PagesBradbury, and 1984 by George Orwell. All of these books are categorized in the dystopian genre but have very different symbols, styles, and implications. Each of these novels have different styles because some include a society with overbearing rules, such as Fahrenheit 451 and 1984, whereas The Road has virtually no society. Despite their differences, the purpose of these novels is to demonstrate that the only thing strong enough to conquer a corrupt and inhumane society is through true love and passionRead More The Turbulen Sixties Essay1645 Words   |  7 Pagesracism and militarism, two main focal points which were principal in many early sixties protest songs (Pichaske 58). Dylan used conventional symbols to blatantly state his point; a white dove representing peace, flying cannon balls describing war and violence, and roads and seas symbolizing the hardships and struggles there would have to be with eliminating the war. Demonstrations against the Vietnam War took place in many major cities and college campuses. While many of these demonstrations had only

Thursday, May 14, 2020

The Dream Of The Rood By William Shakespeare - 927 Words

When I read the assignments in the beginning of the semester, I was thinking that the material that we covered will not be appealing to me. In high school, my twelfth grade English class covered, William Shakespeare, Julius Caesar, was not impressed then, and not much has changed since my time at South View High School. I was familiar with Dante infernos, also Homer and the Trojan War. Still thinking to myself which will chose, it was not until I was required to read â€Å"The Dream of the Rood† an Old English Poem, that of all the assignment we had to read this particular piece really resonated with me. I can remember seeing the movie â€Å"The Passion of the Christ† a movie that depicted the brutal crucifixion of Jesus Christ in 2004, I can remember thinking that this is an incredible way of telling the story of the death and resurrection of Jesus Christ. Then I read the Dream of the Rood and it is an emotional and inspiring piece of work. In the story â€Å"The Dream of the Rood† it speaks to me on an emotional level, it tells the story of Christ from a different standpoint, it describes Jesus Christ as a hero not merely a man that is full filling prophecy. I know the of the crucifixion of Jesus Christ, I understand that he came to save the world, and the way He died the brutality of it had to be that way in order to fulfill prophecy. In the dream of the rood the writer says as Jesus is approaching the cross â€Å"He climbed on the high gallows, bold in the sight of many, when he wouldShow MoreRelatedWilliam Shakespeare s The Dream Of The Rood, Beowulf, And The Canterbury Tales Essay1414 Words   |  6 Pagesconvention of British civilization came during the Medieval Period. The Medieval stories of â€Å"The Dream of the Rood,† Beowulf, and The Canterbury Tales contained some of the British culture concerning gender, religion, and the view of heroes. One aspect of British culture of the Medieval times was the stereotypes of gender and certain expectations in gender roles. For example, the poet of â€Å"The Dream of the Rood† used masculine and feminine language to show position of power (masculine) and powerlessnessRead MorePeriods of English Literature1515 Words   |  7 Pagesthe tales that the bards sang, the ancient folk tales of the Anglo-Saxons. The monks also tried to infuse the Anglo-Saxons with a love for Christianity, where the heroes were Christ and his Apostles, by writing poetry such as â€Å"Cinewulf†, â€Å"The Dream of the Rood† and â€Å"Elene†. It was a monk, in fact, who wrote down the tale of â€Å"Beowulf†, the most celebrated tale of the period. â€Å"Beowulf† is a folk epic that is representative of the Old English period, in both life and character. â€Å"Beowulf† can beRead MoreHamlets Psychological Aspect2256 Words   |  10 Pagesorder to clarify Hamlet’s personality and behaviour, I will provide some aspects of the historical context in which Shakespeare was inspired to write this play, and a brief summary of it to take into account the plot. Finally, I will make a conclusion in which I will try to summarise the most important impressions of this research. Historical Context of the play Shakespeare wrote Hamlet in the last years of the reign of Queen Elizabeth 1, who had been the queen of England more than forty yearsRead MoreLiterary Group in British Poetry5631 Words   |  23 Pageschronologically; for example, estimates for the date of the great epic Beowulf range from AD 608 right through to AD 1000, and there has never been anything even approaching a consensus.[2] It is possible to identify certain key moments, however. The Dream of the Rood was written before circa AD 700, when excerpts were carved in runes on the Ruthwell Cross.[3] Some poems on historical events, such as The Battle of Brunanburh (937) and The Battle of Maldon (991), appear to have been composed shortly after the

Wednesday, May 6, 2020

Essay on Appreciating Mom - 800 Words

Growing Lily At age three I said â€Å"I love you mommy.† At age seven I said, â€Å"Mom, stop kissing my cheek!† At age fifteen I say, â€Å"You’re so annoying – I can’t wait to move out!† At age eighteen, I’ll be saying â€Å"I miss home.† At age twenty-seven I’ll be saying â€Å"I miss my mom.† At age forty I’ll be saying â€Å"I miss you so much; I wish you didn’t have to go.† My mom is the sun to my shine. My mother is a hard worker. She loves what she does for a living. She does arrangements for peoples’ houses. I’ve seen her work from 7 a.m. to midnight at times. The hard work pays off but most of her earnings go to bills or groceries. When she has a new project, she goes shopping for flowers to make what mental image she has in her into reality. The†¦show more content†¦She has the power to make you smile when you’re down, make you cry by telling a story, keep you under control when you’re too rowdy and get angry when needed. Family is an important thing to my mother. She loves to spend as much time as she can with them. She believes in the Hawaiian saying, â€Å"Ohanna: Nobody gets left behind.† This past summer we went on a cruise ship. The whole side of my mom’s family had gone. I enjoyed my time there, especially when we arrived in Cozumel, MX. One of the most embarrassing things that could happen to me frightened my mom to death. Purging is said to make you lose weight. The banging on the restroom door startled me knowing I would be caught. From that point on she took extra care of my health. Looking after what I ate, when I should exercise etc. When I was fourteen, my parents and I made a deal that if I lost twenty pounds, I would be able to get my first tattoo. She supported me with it, thus, me losing the weight. Not everyone grows up with manners. I have a high tolerance for respect. Growing up going to church every Sunday due to my mom helped me adapt to maturity. Not that I’m highly bipolar, but I do lose my temper really drastically. I’ve been taught by my mom to forgive and forget. Through the worst of her times that people have put her through; she forgives. She tells me I have the blood of my dad seeing as how I will always hold a grudge towards someone no matter what. I know my mom wants the best for her kids,Show MoreRelatedThematic Essay on Diary of Anne Frank1452 Words   |  6 Pagesvery frustrated. Her mom constantly does this and it makes Anne furious causing her to hate her mother at an unbelievable level. Later on in Anne’s diary though the theme adolescence is developed when Anne reads through her diary and is shocked at how negatively she wrote of her mother in past entries. On Page 155 in her entry of December 24, 1943 she wrote â€Å"Do you know what I’ve come up with? In order to give me the feeling of calling my mother something that sounds lik e â€Å"Mom,† I often call her â€Å"MomsyRead MoreThe Secret Life Of Bees Directed By Gina Prince Bythewood890 Words   |  4 PagesKidd’s writing was based in the antebellum south. In the movie, Lily the main character runs away from her father and stays with August Boatwright, June Boatwright, and May Boatwright, the women who nurtured her mother, to find out the truth about her mom. Race serves as a major social barrier that Lily has to overcome when she lives in the Boatwright sisters African American household. Even though Lily does not mean to come off as racist or socially privileged, her background instills her to sometimesRead MoreAnalysis of the Nightingale and the Rose Essay1229 Words   |  5 PagesAppreciation Forgotten The fairy tale of The Nightingale and the Rose, by Oscar Wilde published in 1990, is a story of the consequences of not appreciating creation. It is also a story of men not appreciating the sacrifices that women make. This passage, from The Nightingale and the Rose, foreshadows the consequences of not a appreciating nature. It then symbolizes pregnancy and childbirth, a sacrifice many women make that men take for granted. The first part of the passage usesRead MoreThe Most Memorable Meal Essay662 Words   |  3 Pagesabout the most memorable meal that I have eaten in my life, perhaps the first thing that appears in my mind is my daddy’s soup. It was 10 years ago, when I was just a little boy. At that time, my mom had so much work at her office and she just couldn’t come back home until 9 p.m. In my family, my mom was the only one who could prepare food and cook. So when she called my dad and said that she couldn’t come back home early to cook a meal for me and my father, we thought that we were having the biggestRead MoreAnalysis Of Dear Mama1439 Words   |  6 PagesIn the music video â€Å"Dear Mama† (1995) Tupac Shakur, a rapper and actor, released a song dedicated to his mom. The song became an instant hit back in 90’s along with many others Tupac released for his album that year. â€Å"Dear Mama† was created because Tupac had no other solution to express the love he had for his mom, except for singing. Dear Mama was a tribute to his mom The music video for â€Å"Dear Mama† is about, Tupac showing his audience the obstacles he went through while growing up along side hisRead MoreWhat Does It Matters?850 Words   |  4 PagesTwo of my older siblings had some help with basketball scholarships, but that is still a lot of money to be dishing out. My parents still had three children to feed at home, not including their own. I mean, my dad had a nice paying job, however my mom did not even make half of what he made. They had to put me through basketball camps, AYBT, AAU, and strength and conditioning classes and I was worried about designer jeans and name-brand things that would only be replaced by something better and moreRead MoreI Felt Like Making A Deep Breath Of Fresh Air1728 Words   |  7 Pagesmany other kinds of toys, I still feel boring sometimes. The joy of playing now hardly appears to me. Therefore, I notice that people s desires are infinite, but what they have are limited. instead of focusing on what I don’t have, I should try appreciating what I do have. This is a way get satisfied and â€Å"comforted†. The last thing in the poem I was interested was the taste of the plums. The poet repeated the sentence â€Å"They taste good to her† four times. I did not understand why he did this when IRead MoreBeneficial Reflections of the Past715 Words   |  3 Pagessomeone who never had it in the first place. Furthermore, as my grandfather was struggling, â€Å"my mother dropped out of school† (Aceves 2) so she could get a job and help my grandfather. Going to school is a drag, but it’s a privilege to be able to go. My mom does whatever she can to support my education since she wasn’t able to get it. Finally, to support the family, and our needs, my father â€Å"work[s] two jobs going from 5 a.m. to 10 p.m.† (R. Aceves). I have all these material items but never cared aboutRead MoreLease Agreement Essay897 Words   |  4 Pagesforfeit it. - A word of advice to you too. Go to church and join Nkunzi. So you can pray together and be cleansed of all your sins. Do you hear me? I remember my mom trying to give me the sex talk. She tried. She still hasnt told me. My mom told me everything. Seriously. Okay... maybe... its because shes not my birth mom. Shes my stepmom. So maybe thats why she felt so free around me. Anyway, she told me everything. Id do things with guys and then tell them my mother had taughtRead MoreOur Stars Is More Than A Love Story867 Words   |  4 PagesStars is more than a love story, it explores topics that a lot young adult fiction shies away from. It delves in the life of two teens, Hazel Grace Lancaster and Augustus Waters, facing their own mortality, while exploring their first love and appreciating the love their family offers. There are many types of love: romantic love, friendship, and family. Love is part of our everyday life, not romance, but the pure love we get from family. Family is bond made at birth; it is unbreakable and comforting

Tuesday, May 5, 2020

A P by John Updike free essay sample

Small Town Hero In his short story A P John Updike focuses on a 19-year-old immature teen to show us how a young boy gets one step closer to adulthood, or atleast thinks he does. Sammy, who is an A P checkout clerk, talks to the reader with blunt first person observations, which sets the tone of the story from the beginning. The setting of the story shows us Sammys position in life and where he really wants to be. Through the characterization of Sammy, Updike uses a simple heroic symbol to teach us that actions have consequences and we are responsible for our own. Sammy is a 19-year-old boy showing off a cocky but cute male attitude. He describes three girls entering the A P, which sets the tone of the story. In walk these three girls in nothing but bathing suits. There was this chunky one, with the two piece-it was bright green and the seams on the bra were still sharp and her belly was still pretty pale there was this one, with one of those chubby berry-faces, the lips all bunched together under her nose, this one, and a tall one, with black hair that hadnt quite frizzed right ou know the kind of girl other girls think is very striking and attractive but never quite makes it She was the queen with long white prima-donna legs. We will write a custom essay sample on A P by John Updike or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (85) Completely distracted by the girls, Sammy rings a box of HiHo crackers twice, maddening the customer. He describes her as being One of these cash-register-watchers, a witch of about fifty with rouge on her cheekbones and no eyebrows, and I know it made her day to trip me up, sarcastically showing his opinionated attitude toward women. We learn about Sammys location in life through the setting of the story. He is not a big time war hero or superstar but a checker at a small town A P, not moving up in his job or down, simply staying put. The town is located north of Boston, five miles from a beach, with a summer colony on the Point. Sammy is ready to make a change. He wants to be part of the girl’s world. Sammys thoughts give us some insight on his feeling that the girls, just like the rich summer colony they came from, are out of his reach. All of a sudden I slid right down her voice into her living room. Her father and all the other men were standing around in ice-cream coats and bow ties. When my parents have somebody over they get lemonade and if its a real racy affair Schlitz in tall glasses with Theyll Do It Every time cartoons stenciled on. (86) The girls are buying a jar of Kingfish Fancy Herring Snacks as Lengel, the store manager and Sunday school teacher, criticizes their dress, Girls this isnt the beach. (87) The queen answers, My mother asked me to pick up a jar of herring snacks. Lengel continues to harass the girls. Girls, I dont want to argue with you. (87) After this come in here with your shoulders covered. Its our policy. Sammy, now having had enough of Lengel embarrassing the girls, takes what he considers â€Å"heroic† type action announcing, I quit. Taking off his apron and bow tie, Sammy leaves the store with a final ring of NO SALE. (87) He is hoping the girls will give some sign of recognition to his heroic act on their behalf, yet they do not. Sammys act of quitting is described as the response of the still uncorrupted, because he has not learned the sad wisdom of compromise†. Updike successfully shows that our actions have consequences through Sammy who was trying to take a stand on a small but heroic attitude. He is ignored by the wealthy girls and ends up without a job in the end. With a single act he achieves a new honor, one that leaves him from his bland conservative environment and abandons him, not with a suddenly developed sympathy to the wealthy, but with a loneliness that signals his birth into separation and solitude. Sammy looks for the girls who have already gone. He sees a young married woman, yelling at her children and realizes, How is the world going to be to me here after. (88) Works Cited

Wednesday, April 8, 2020

Motivation Letter free essay sample

Motivation Letter Application For Studying In University Paul Cezanne Aix Marseille To whom it may concern: In addition to all my documents provided, I would like to take this great opportunity to write a motivation letter to clarify my main reason that drives me to study in University Paul Cezanne Aix Marseille. After graduation from _____ University major in Industry International Trade, I acquired knowledge in an extensive business area, for example, accounting, finance, international trade, corporate management, law etc. I worked at Credit Control department at Accenture Consulting Company for around 2 years. My responsibility includes providing customer service to UK clients, collecting overdue debt, applying cash payments, making financial adjustments and analyzing credit status for customers. My interpersonal skills improved greatly and English skill was polished as well through daily contact with British customers. Currently I have been worked as assistant product manager at Golden Label 5 International Trade Company. My responsibilities are to communicate with the sales team, the distributors and the promotional girls in order to motivate them and to let them be more and more aware of our brands images to manage efficiently the existing marketing tools to participate in the development of new marketing tools and participate in the development of the promotions for the day market. We will write a custom essay sample on Motivation Letter or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I believe that my current working experience is the main reason that drives me to study in France. By choosing to study University Paul Cezanne Aix Marseille there are a few advantages that I can achieve my goal: My current job is to assist my French boss (marketing director) to communicate with the sales team, the distributors and the promotional girls in order to motivate them and to let them be more and more aware of our brands images. Meanwhile boost and maintain our brand image. In order to cooperate better with my boss, I started to learn French since last June. Although we still discuss in English during daily life, my French language does help me a lot when I explain some authentic French traditional wines and spirits knowledge to customers. I know more and more about French, French culture, French wine, etc. And I believe that what I will obtain in University Paul Cezanne Aix Marseille give me a global view of International corporate management and have a multi-culture background. France is a multicultural country, and University Paul Cezanne Aix Marseille is a well-known multicultural university. I can learn how to interact within different cultures to improve my interpersonal skills. I also can build up a network that comprises friends from different countries and areas. France has good relationship with China. And now China is becoming certainly the biggest potential market for France. With my multi- culture background and French experience and skills, when I have completed study in France and returns China, I can participate into the development of business cooperation or any other relationship. In short, by choosing to study in University Paul Cezanne Aix Marseille, I will benefit greatly from the extraordinary experience for building up my professional career, and I will help to build China, my motherland, into a well-managed market economy country. I am looking forward that my application can be assessed and approved at your earliest convenience! Kind Regards Li

Monday, March 9, 2020

Do you think justice has been done in the trials against Enron’s less important executives Essays

Do you think justice has been done in the trials against Enron’s less important executives Essays Do you think justice has been done in the trials against Enron’s less important executives Essay Do you think justice has been done in the trials against Enron’s less important executives Essay Enron was once a multi-million dollar company which was trusted by many clients because of its wealth and power (CNN Money, 2007). It faced a very serious scandal a couple of years ago that led to its downfall. Many people from the top and middle management got accused of the crime and got tried in court which was known internationally.Many executives from the company who took part in the investigation pointed out names and released their anger while on the bench. Many names were blurted out several times like Lay and Skilling, who were the founders of Enron. Some names like Fastow and Causey were also involved and they are now facing a future spent in prison and a big amount of money to pay back. Other executives who stood up to be witnesses against the key players of the fraud were accused too after pleading guilty of the crimes they committed (MSNBC, 2007).I think what happened to Enron’s â€Å"little executives† like Kenneth Rice was not fair. As for the case of Mr. Rice, he pleaded guilty of the crime and agreed to play as a star witness against the big people behind the crime. He was so brave when he tried to plead guilty of his actions, he was cooperative when the police started their investigation, and he remained that way until the bad guys were properly punished. (MSNBC, 2007)Other executives also helped to shed light in the investigation. Even though they did the right thing of pleading guilty and helping out in the trials, their sentences, although lighter, are still long. They have to suffer long years of life behind bars. Their lives will be a complete torture because they have to live away from their families. Also, they still have to give up money that was allegedly stolen amounting to millions of dollars. Some accused are facing 5-10 years in prison, plus payment of money. Maybe it will be more acceptable, not only for me, but also to the public, that they have a shorter sentence. The fact that they tried to help and they faced th e public with courage are at least good excuses for them to be given a chance of a better life (MSNBC, 2007). After all, they were just puppets being controlled by the puppeteers.The problem in the company was a conspiracy which was done by smart people who tried to conceal their illegal activities and played their dummies to do the job for them. The major responsibilities are always on the shoulders of the top executives, mainly the CEOs. Daniel Fisher (2007) stated that:The government scored a huge win with the convictions of the two former Enron chiefs, who became symbols of the war on corporate fraud. Some experts think it will embolden prosecutors to pin even more responsibility on executives for business failures (Fisher, 2007).If the company fails, or if something bad happens to it, the chief executives are mainly to blame. This is because they are the boss of the company. They should have enough knowledge and skills to run a company, and the conscience to keep its good reput ation.

Friday, February 21, 2020

The SEC's Condorsement Proposal Research Paper Example | Topics and Well Written Essays - 750 words

The SEC's Condorsement Proposal - Research Paper Example In this study, I would discuss about the IASB as well as the FASB and their relationship with each other. I would then evaluate the SEC proposal and express my opinions about the same. IASB & FASB and Their Relationship with Each Other In year 1973, the International Accounting Standards Committee (IASC) was set up for the purpose of maintaining standardization in the accounting principles all over the world. In 2001, the International Accounting Standards Board (IASB) was constituted subsequent to the restructuring of the IASC. The main goal of the IASB was to prepare and issue standards to be observed in the development of financial statements and also to encourage the global recognition and adherence of those standards. The IASB had hitherto issued various standards known as the International Financial Reporting Standards (IFRS) on different accounting subjects (Deloitte, 2011). The Financial Accounting Standards Board (FASB) was formed in 1972, as a nominated institute in the pri vate sector for setting up standards of financial accounting as well as reporting in the USA. The local firms in the United States that are listed with the Securities Exchange Commission (SEC) are required to file their financial reports exercising the Generally Accepted Accounting Principles of the United States (US GAAP) (Financial Accounting Standards Board, n.d.). The FASB and the IASB are fundamentally built under the same theoretical framework. Nevertheless, there are certain major dissimilarities between the standards issued by the IFRS and the US GAAP. The IASB standards are broader and have restricted interpretive assistance for their implementation, as compared to those of the US GAAP. The IASB does not usually issue interpretations of the IFRS, and rather lets the International Financial Reporting Interpretations Committee (IFRIC) and the individual auditors to put into practice the principles embodied in the IFRSs. While the US GAAP standards, as a result of the strong l egal and regulatory surroundings in the US, have a more prescriptive policy. Consequently, the US standards enclose the underlying principles, complete implementation direction as well as the industry interpretations (Ernst & Young, 2010). Evaluation of the SEC Condorsement Proposal The Condorsement Proposal made by the Securities Exchange Commission (SEC) is a combination of the convergence approach and the endorsement approach for the amalgamation of the IFRS with the US GAAP. The condorsement framework summarized by the SEC consists of three phases of convergence and an ongoing process of endorsement where the FASB assesses the necessary and appropriate modifications in the IFRS for utilization by the US companies. The first phase of convergence consists of the completion of the projects under their Memorandum of Understanding (MoU) by 2011. In the subsequent two phases the FASB would devise arrangements to amalgamate dynamic IFRS schemes into the US GAAP and also merge all the o ther IFRSs into the US GAAP, in a period of 5-7 years (Lamoreaux, 2011). I think that the condorsement approach is significant because such an exclusive hybrid approach would probably lessen the tension on the financial reporting method. The condorsement strategy necessitates the classification of the current US GAAP standards into various

Wednesday, February 5, 2020

Marketing Project Essay Example | Topics and Well Written Essays - 3250 words

Marketing Project - Essay Example ‘University of Chicago Medical Center’. In present day, the expenditure on health expenses has increased considerably. Advanced technology has made it much easier to test various health scans through imaging center. The imaging center service is a profitable business as people will become sick and thus there will be demand for the imaging scanning services. The report will describe the market analysis as well as the company analysis of University of Chicago Medical Center and its strengths and weaknesses in the health care industry of Chicago, its competitors and market environment. Further, the report will provide an insight about the marketing plan of the services of Cardiac Imaging Center. The marketing plan comprises of marketing mix and forecasted sales of the Cardiac Imaging Center. Table of Contents 1.0 Abstract/Executive Summary 2 Table of Contents 3 2.0 The Challenge 4 3.0 Situation Analysis 4 3.1 Company Analysis 4 3.2 Customer Analysis 5 3.3 Competitor Analysi s 5 3.4 Environmental Analysis 9 3.5 Porter’s Five Forces Model 11 4.0 Market Segmentation 13 5.0 Alternative Marketing Strategy 13 6.0 Selected Marketing Strategy 13 6.1 Product 13 6.2 Price 14 6.3 Distribution/Place 14 6.4 Promotion 15 7.0 Short-Term and Long-Term Projections 15 8.0 Conclusion 17 9.0 References 18 Marketing Project 2.0 The Challenge The challenge of Cardiac Imaging Center of University of Chicago Medical Center is to provide imaging scanning services to the customer with superior quality while maintaining the cost and profitability. The Cardiac Imaging Center will offer solution to various diseases such as heart, lung among others by the experienced doctors and advanced machinery. The University of Chicago Medical Center is already famous for their specialization in Heart, Cancer, Gastroenterology, Diabetes and Neurosurgery. The clients of Cardiac Imaging Center will get advantage from the exceptional teamwork of medical experts. The Cardiac Imaging Center will perform by mutual association of both cardiologists and physicians which will make the cardiac center successful. The Cardiac Imaging Center will implement an incorporated approach for accomplishing the goal to offer accurate test for right person at right moment. Cardiac Imaging Center will provide full range of advanced imaging technologies such as CT scan which is a strong and quick imaging instrument that creates three dimensional pictures of the heart or Cardiac MRI scan which will provide detail picture about the beating of heart (The University of Chicago Medical Center, 2011). 3.0 Situation Analysis 3.1 Company Analysis The University of Chicago Medical Center is known as one of the top hospitals in Chicago city as well as in the USA. With regard to treating diseases such as cancer or diabetes the hospital is listed in the top 50 hospitals. The hospital’s operations are quite transparent and it provides every possible support to the customers regarding any enquir y. According to â€Å"The University HealthSystem Consortium† the University of Chicago Medical Center has effectively displayed performance compared to other medicinal services (The University of Chicago Medical Center, 2011). 3.2 Customer Analysis The facilities of ‘Cardiac Imaging Center’ will target the major insurance agents of insurance companies, famous doctors or physicians and various clinics of Chicago city as they can influence and motivate the patients or customers to use the ‘University of Chicago Medical Center’ for scanning and imaging purposes. The value driver of University of Chicago Medical Center will be to acquire customers through physicians, doctors and insurance agents. The patients will surely go to the imaging center according to their preference. 3.3 Competitor Analysis

Tuesday, January 28, 2020

Procter and Gamble: PEST SWOT Analysis

Procter and Gamble: PEST SWOT Analysis Procter and Gamble Market Environment Central problem Procter and Gamble (PG) started its PuR project as part of selling water purification technology named the PuR sachets. However, entering the market with water purification technology had three major issues all related to brand and product recognition. Thus, with PG facing brand and product difficulties, three major problems were threatening to decapitate the investments that were poured into the PuR project. The very first problem that PuR project as creating awareness for the brand and product that had not been traded before in the market. Thus, in promoting the product, the company faced two secondary problems which included difficulties in establishing ready market for the product and convincing customers that the PuR sachets were relevant in their lives. Secondly, the company developed the project through heavy spending. The problem associated with the investment into the PuR project is that the company’s under per sales did not seem to be sufficient enough to cover the c osts, hence the management was contemplating on dropping the project. Thirdly, while PuR was a reality and that the company was seeking approval from CDC, a major problem involved the lack of public or customer demand for the product regardless of the fact that PG tried to convince customers that dirty water was the cause of diarrhea (Hanson and Karen, 11). Secondary problems that faced PG included the fact that the PuR used preparation method that was very difficult to copy but very expensive as well. Thus, the company could not trade its water purification solution at a price that customers were able to afford. Additionally, the target market probably at a higher risk of contracting diarrhea due to consumption of dirty water was the very one that could not afford to buy the PuR sachets at the high prices. Collectively, finding market was a base and persisting problem that did not favor the PuR project and also did not have the potential to sustain the business projection of the company. Environmental Scanning Political Factors PG targeted various markets with the PuR sachets. Among these were the pioneer market in Pakistan, Guatemala, and Morocco. The political environment in most of these markets favored the marketing of PuR sachets but Morocco was quite problematic as testing at school level was denied. All of the identified markets allowed for village testing of the PuR sachets which meant that the only major problem the company was facing was associated with its approach in working with various major governmental departments and ministries. Like in Morocco, the company could not get approval for testing at the school level but it was able to get approval of the CDC in the US. Economic Factors Among the economic factor that were facing PG included the nature of the market as well as the social class of the potential buyers of the product. Initially, the CDC saw potential in the PuR sachets and encouraged the company to continue with the project. However, the company management had had enough of the under per sales due to lack of sustaining customer base. Additionally, with reference to the existence of other brands and availability of bottled water, PG was not getting as much return on investment as it had hoped for. Finally, multiple tests and commissioning of research and development continued to take more of the company’s financial power thus weakening its promotional power. The company once had to take a desperate stance of signing a contract with nonprofit organization so that it can promote the PuR sachets in developing nations. This approach shows how economically desperate the market was making the company at hand. Social Factors Social factors that most companies are worried about today include the income of their target market and the underlying issues that push the demand for products and services. Among these issues, the target market for PuR sachets were the households that had bottom-of-the-pyramid entities, children. However, the social class of which illness related to dirty water could affect were the low-income families. The problem with the PuR sachet target market is that it had very little experience in using water purification methods and also did not have the financial potential to buy the products that the prices they were traded at. While dirty water was associated with diseases such as diarrhea, the target market had other issues affecting them besides the diseases – the included household income and consideration of other factors besides water treatment. Technological Factors While most of the factors considered under this title played a negative role towards the development and trading of PuR sachets, technology was the only one that had an all-round positive effect to the desperate situation. PG had the required strength to develop research and development approaches aimed at managing most of its projects. However, considering research and development, PG had to invest in technology that both identified the need for water purification. Additionally, the packaging of the PuR was light and could store the contents for over three years. This approach in technology enabled the company- despite the low demand- the products did not go to waste due to their extended life span. SWOT Analysis Strengths Among the strengths of PG include: Financial strength of the company The company is well established worldwide The company is diversified and has numerous other products it trades which contribute to its financial strength The company’s philanthropic tradition connects it with customers as it contributes to various charity events Weaknesses Among the weaknesses of PG include The company is diversified and offers a continuum of products to the market from health products to domestic animal products. This approach makes the company’s strategic approach unfocused. The company is involved in non-effective marketing campaigns that drain the company’s financial stability. Due to poor market feasibility studies, the company’s venture in Morocco, Pakistan, and Guatemala all failed to meet expectations With unfocused research and development, the company had to call back its products for redevelopment wasting more money. Opportunities The company pioneered a product that continued to attract more customers due to health education programs The company’s joint venture with local companies increase its market penetration and spreads risks to create financial security. With reference to Morocco, the company is able to reach out for more customers in need of clean water while in Pakistan developing upper class population providing ready market for the PuR sachets. Increasing cases of waterborne diseases create a larger market for water purification solutions. Threats More companies and brands have ventured into the market and offer far more affordable products as compared to the PuR sachets New entry products have the potential to weaken the current market share. Regulatory agencies in the current target markets prevent the company from saturating the available markets with the PuR sachets. Strategic Alternatives The strategic alternatives that can be used to ensure that the company is able to trade more profitably would be to Hire marketing agency to properly promote the products and manage finances Reduce the product portfolio so that the company focuses better on the most important lines of products Promote products in more dynamic markets rather than slowly developing markets Course of Action The course of action for each of the alternative is as follows: Alternative 1: In hiring suitable marketing agency, the company would invite marketing companies to bid for a one year contract to assess potential markets and to incorporate market segmentation relating to social factors affecting each type of market (Kahn, 76). Alternative 2: Since PG trades numerous products, the company is to select the products that are least profitable to the company and discontinue their production. This would enable the company to invest more funds to meaningful projects while cutting cost in the production of non-value intensive products (Kahn, 78). Alternative 3: The Company is to hire a marketing agency in this case or to conduct research regarding the most favorable markets worth investing in. Additionally, the current markets or nations that the company invests in could be measured in terms of economic stability and the per capita for perceived potential customers. In consideration, the company or the hired marketing agency can investigate the Gini Index of the target population of various potential markets to identify how sustainable the company operations can be in a new environment (Masur, 666). Work Cited Hanson, Margaret and Karen Powell. Procter Gamble PuR Purifier of Water: Developing the Product and Taking it to Market. INSEAD. 2009. Print. Retrieved from: http://www.gwu.edu/~clai/training_programs/UChile_MBA_Programs/uchilemba2010/Griffin_Readings/CSR_PuR_A_case.pdf Kahn, Kenneth. Functional, Multifunctional, and Cross-Functional: Considerations for Marketing Management. Journal of Marketing Theory and Practice, Vol. 17, No. 1 2009: pp. 75-84. Print. Masur, Jonathan and Posner, Eric. Against Feasibility Analysis. The University of Chicago Law Review, Vol. 77, No. 2: 2010; pp. 657-716. Print.

Monday, January 20, 2020

Essay --

Pendidikan yang sedia ada ini juga tidak hanya terhad kepada pembelajaran kurikulum di sekolah sahaja. Ia juga merupakan sebahagian daripada konsep pembelajaran sepanjang hayat atau lifelong learning bukanlah merupakan suatu konsep yang baru sama ada di dalam sistem pendidikan negara malah di peringkat antarabangsa juga. Konsep pembelajaran sepanjang hayat ini sangat luas pengertiannya kerana ia bukan sahaja terhad kepada para pelajar yang sedang menuntut di sekolah, malah ia juga melibatkan kanak-kanak kecil sehinggalah kepada mereka yang sudah tua. Secara tidak langsung, konsep ini merujuk kepada pendemokrasian pendidikan yang merangkumi program meningkatkan pengetahuan, kemahiran dan kompetensi sama ada ia dilakukan secara formal ataupun secara tidak formal berdasarkan pengalaman dan latihan yang telah dibekalkan oleh pihak pengurusan sekolah kepada para pelajarnya. Setiap individu haruslah menanam sifat suka dalam mereka agar rajin dalam meneroka ilmu pengetahuan secara berterusan tanpa mengira masa, tempat dan keadaan. Sidang dewan yang berwawasan, wacana saya yang seterusnya masih berkisar dengan kecemerlangan dalam pendidikan. Kita tahu betapa pentingnya penyediaan pendidikan bertaraf dunia kerana jika sistem pendidikan kita setaraf dengan dengan insitusi-institusi pendidikan di negara-negara maju di seluruh ini, penghasilan modal insan dan peratus kecemerlangan pelajar di seluruh negara dapat ditingkatkan. Oleh itu, sektor industri pendidikan negara hendaklah melakukan perubahan dan pembaharuan secara dinamis. Matlamat untuk menjadikan Malaysia sebagai salah satu pusat kecemerlangan pendidikan (centre of academics excellence) di Rantau Asia dan juga di peringkat anatarabangsa pada abad 21 ini nanti akan memerlukan negar... ...unyai muhasabah diri, mereka mampu mencipta nama dan berjaya di peringkat global. Tuan-tuan dan puan-puan yang dihormati sekalian, Sedarkah anda bahawa percubaan dan uji kaji ribuan kali telah dilakukan oleh Thomas Adison untuk mencipta lampu yang dapat kita nikmati faedahnya sehingga ke hari ini? Tahukah anda bahawa Colonel Sandera telah bersusah payah siang dan malam untuk mencipta resepi rahsia KFC nya sehingga semua kita yang pada hari ini menjamahnya sehingga menjilat jari? Sikap sebeginilah yang wajar diambilkan sebagai contoh dan panduan sekiranya kita ingin betul-betul cemerlang dalam akademik bahkan kehidupan kita seharian. Antara rahsia kejayaan orang-orang yang hebat ini ialah kepatuhan kepada disiplin. Lihatlah wahai dunia bahawa orang-orang yang berdisiplin ini yang akan menggoncang dunia! Bak kata pepatah, â€Å"siapa yang menuai, dia akan dapat hasilnya†.

Sunday, January 12, 2020

Comparison of Indirect Cost Multipliers for Vehicle Manufacturing Essay

This report was prepared as an account of work sponsored by an agency of the United States Government. Neither the United States Government nor any agency thereof, nor The University of Chicago, nor any of their employees or officers, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of document authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof, Argonne National Laboratory, or The University of Chicago. COMPARISON OF INDIRECT COST MULTIPLIERS FOR VEHICLE MANUFACTURING INTRODUCTION In the process of manufacturing and selling vehicles, a manufacturer incurs certain costs. Among these costs are those incurred directly as a part of manufacturing operations and those incurred indirectly in the processes of manufacturing and selling. The indirect costs may be productionrelated, such as R&D and engineering; business-related, such as corporate staff salaries and pensions; or retail-sales-related, such as dealer support and marketing. These indirect costs are recovered by allocating them to each vehicle. Under a stable, high-volume production process, the allocation of these indirect costs can be approximated as multipliers (or factors) applied to the direct cost of manufacturing. A manufacturer usually allocates indirect costs to finished vehicles according to a corporation-specific pricing strategy. Because the volumes of sales and production vary widely by model within a corporation, the internal corporate percent allocation of various accounting categories (such as profit or corporate overhead) can vary widely among individual models. Approaches also vary across corporations. For our purposes, an average value is constructed, by means of a generic representative method, for vehicle models produced at high volume. To accomplish this, staff at Argonne National Laboratory’s (ANL’s) Center for Transportation Research analyzed the conventional vehicle cost structure and developed indirect cost multipliers for passenger vehicles. This memorandum summarizes the results of an effort to compare and put on a common basis the cost multipliers used in ANL’s electric and hybrid electric vehicle cost estimation procedures with those resulting from two other methodologies. One of the two compared methodologies is derived from a 1996 presentation by Dr. Chris Borroni-Bird of Chrysler Corporation, the other is by Energy and Environmental Analysis, Inc. (EEA), as described in a 1995 report by the Office of Technology Assessment (OTA), Congress of the United States. The cost multipliers are used for scaling the component costs to retail prices. ANL METHODOLOGY The ANL methodology described here is based on an analysis concerned with electric vehicle production and operating costs (Cuenca et al. 2000; Vyas et al. 1998). The analysis evaluated the cost structure for conventional vehicle manufacturing and retailing and assigned shares of the manufacturer’s suggested retail price (MSRP) to various cost contributors. Multipliers developed from the ANL methodology are applied to the manufacturing cost of an individual component in order to scale the component cost to the retail price. Several cost contributors are included in the methodology, as summarized in Table 1. Some of the vehicle components for electric and hybrid electric vehicles would be procured from outside suppliers. This assumption is applied to electric drive components, excluding the battery; the vehicle manufacturer would produce the rest. Thus, two cost multipliers, one for the components manufactured internally and the other for outsourced components, are necessary to estimate the price of electric and hybrid electric vehicles. Outside suppliers would incur some of the costs normally borne by the vehicle manufacturer. In the ANL methodology, we assume that the costs of â€Å"Warranty,† â€Å"R&D/Engineering,† and â€Å"Depreciation and Amortization† are borne by the Page 1 suppliers of outsourced components. The outside suppliers would include these costs in their prices. The following two cost multipliers are computed by using â€Å"Cost of Manufacture† as the base: Cost multiplier for components manufactured internally = 100/50 = 2. 00. Cost multiplier for outsourced components = 100/(50 + 6. 5 + 5. 5 + 5) = 1. 50. Table 1 Contributors to Manufacturer’s Suggested Retail Price in ANL Methodology Cost Category Cost Contributor Relative to Share of Cost of Vehicle MSRP Manufacturing (%) Vehicle Manufacturing Cost of Manufacture 1. 00 50. 0 Production Overhead Warranty 0. 10 5. 0 R&D/Engineering 0. 13 6. 5 Depreciation and Amortization 0. 11 5. 5 Corporate Overhead Corporate Overhead, Retirement and 0. 14 7. 0 Health Selling Distribution, Marketing, Dealer 0. 47 23. 5 Support, and Dealer Discount Sum of Costs 1. 95 97. 5 Profit Profit 0. 05 2. 5 Total Contribution to 2. 00 100. 0 MSRP METHODOLOGY DERIVED FROM BORRONI-BIRD PRESENTATION In his presentation, entitled â€Å"Automotive Fuel Cell Requirements,† at the 1996 Automotive Technology Development Customers’ Coordination Meeting, Borroni-Bird included charts on the â€Å"Typical American Automobile: Price/Cost Breakdown. † The charts provided a graphical breakdown of vehicle price, showing cost contributors and profit. We used the charts to arrive at percentage shares of vehicle price by various contributors. Table 2 shows the resulting allocation. Page 2 Table 2 Price/Cost Breakdown Based on Borroni-Bird Presentation Cost Category Cost Contributor a Vehicle Manufacturing Fixed Cost Selling Sum of Costs Profit MSRP a Material Cost Assembly Labor and Other Manufacturing a Costs Transportation/Warranty Amortization and Depreciation, Engineering R&D, Pension and Health Care, Advertising, and Overhead Price Discounts Dealer Markup Automobile Profit. Relative to Cost of Vehicle Manufacturing 0. 87 0. 13 0. 09 0. 44 Share of MSRP (%) 42. 5 6. 5 4. 5 21. 5 0. 10 0. 36 1. 99 0. 06 2. 05 5. 0 17. 5 97. 5 2. 5 100. 0 These two contributors are scaled to sum to 1 in the third column, as in Table 1. In his presentation, Borroni-Bird did not evaluate the treatment of in-house or outsourced components. His methodology does not lend itself to easy computation of cost multipliers comparable with those in the ANL methodology, unless we make a few assumptions. We have assumed that â€Å"Material Cost,† taken together with â€Å"Assembly Labor and Other Manufacturing Costs,† would form the â€Å"Vehicle Manufacturing† base for the in-house components. The costs of â€Å"Transportation/Warranty,† â€Å"Amortization and Depreciation,† and â€Å"Engineering R&D† would be borne by the suppliers of outsourced components. However, â€Å"Amortization and Depreciation† and â€Å"Engineering R&D† costs were merged with â€Å"Pension and Health Care,† â€Å"Advertising,† and â€Å"Overhead† costs by Borroni-Bird. We assumed that half of the costs under this category would be borne by the suppliers of outsourced components. Our assumptions led to the following cost multipliers: Cost multiplier for components manufactured internally = 100/(42. 5 + 6. 5) = 2. 05. Cost multiplier for outsourced components = 100/(42. 5 + 6. 5 + 4. 5 + 10. 75) = 1. 56. These cost multipliers are very similar to those computed with the ANL methodology. Comparison of ANL and Borroni-Bird Methodologies The information from Tables 1 and 2 is shown in terms of cost categories in Table 3. Both methodologies use vehicle manufacturing cost as the base and add other costs to it. The share of MSRP attributable to â€Å"Vehicle Manufacturing† is 50% in the ANL methodology, compared with 49% in the Borroni-Bird Methodology. Borroni-Bird combined several cost contributors under â€Å"Fixed Cost. † These contributors include (see Table 2) â€Å"Amortization and Depreciation,† â€Å"Engineering R&D,† â€Å"Pension and Health Care,† â€Å"Advertising,† and â€Å"Overhead. † Except for the inclusion of â€Å"Advertising,† â€Å"Production Overhead† and â€Å"Corporate Overhead† in the ANL methodology can be combined to form an equivalent category. ANL’s total of 24% by production Page 3. and corporate overheads is slightly lower than the total of 26% by Borroni-Bird. The ANL category of â€Å"Selling,† which includes â€Å"Distribution,† â€Å"Marketing,† â€Å"Dealer Support,† and â€Å"Dealer Discount,† is broader than that of â€Å"Price Discounts† and â€Å"Dealer Markup† specified by BorroniBird, and this category’s contribution is understandably slightly higher in the ANL methodology. The share of MSRP by â€Å"Profit† is the same in both methodologies. The absolute differences, computed as ANL value minus Borroni-Bird value, are 1% for â€Å"Vehicle Manufacturing,† –2% for â€Å"Fixed Cost,† and 1% for â€Å"Selling† cost. Table 3 Comparison of Vehicle Price/Cost Allocation by ANL and Borroni-Bird Methodologies ANL Methodology Cost Contributor or Category Vehicle Manufacturing Production Overhead Corporate Overhead Selling Sum of Costs Profit MSRP EEA METHODOLOGY The methodology of Energy and Environmental Analysis is summarized in the OTA report OTAETI-638, entitled Advanced Automotive Technology: Visions of a Super-Efficient Family Car, published in September 1995. The values of some cost contributors are not listed in the report. Moreover, depreciation, amortization, and tooling expenses are assumed to be case-specific and therefore must be computed for each case. In order to make the EEA and ANL methodologies comparable, some assumptions were necessary. These assumptions are described in the summary below. The EEA cost equations can be simplified as follows: Cost of Manufacture = Division Cost ? [1 + Division Overhead] Manufacturer Cost = [Cost of Manufacture + Assembly Labor + Assembly Overhead] ? [1 + Manufacturing Overhead + Manufacturing Profit] + Engineering Expense + Tooling Expense + Facilities Expense Retail Price Equivalent = Manufacturer Cost ? [1 + Dealer Margin] Borroni-Bird Methodology Share of Cost Contributor or Category Share of MSRP (%) MSRP (%) 50. 0 Vehicle Manufacturing 49. 0 17. 0 Fixed Cost 26. 0 7. 0 23. 5 Selling 22. 5 97. 5 Sum of Costs 97. 5 2. 5 Automobile Profit 2. 5 100. 0 MSRP 100. 0 Page 4 The report lists the following values for overhead, profit, and dealer margin: Division Overhead = Supplier Overhead = 0. 20 (We assume that division and supplier overheads are equal; only the supplier overhead is given in the report. ) Manufacturing Overhead = 0. 25 Manufacturing Profit = 0. 20 Dealer Margin = 0. 25 Because the documentation in the OTA report does not provide values for â€Å"Assembly Labor,† â€Å"Assembly Overhead,† â€Å"Engineering Expense,† â€Å"Tooling Expense,† and â€Å"Facilities Expense,† cost multipliers cannot be computed directly from these data. The â€Å"Assembly Labor† and â€Å"Assembly Overhead† share of MSRP is 6. 5% in Borroni-Bird’s presentation. The engineering, tooling, and facilities expenses can be taken as the sum of â€Å"R&D/Engineering† and â€Å"Depreciation and Amortization† from the ANL methodology, at 12% of the MSRP. In deriving the division cost and price relationship below, we use the term Retail Price Equivalent (RPE) from the OTA report instead of MSRP. The RPE can be computed as follows: RPE = = = {[Division Cost ? 1. 2 + 0. 065 RPE] ? 1. 45 + 0. 12 RPE} ? 1. 25 Division Cost ? 2. 175 + 0. 268 RPE Division Cost ? 2. 175/(1 – 0. 268) = Division Cost ? 2. 97 Putting ANL and EEA Methodologies on a Common Basis As it was described in the OTA report, the EEA methodology did not provide enough data to compute the cost multipliers. We assumed some cost shares to be the same between the EEA, Borroni-Bird, and ANL methodologies while developing the above relationship between Division Cost and RPE. The EEA methodology is based on the material and labor costs of a division of the vehicle manufacturer, with other costs added on. The ANL methodology evaluates an assembled vehicle, using the vehicle manufacturing cost as the base cost. The ANL methodology also assigns additional costs to the outsourced components, whereas the treatment of such components is not clear in the EEA methodology. We have attempted to develop a common basis for the ANL and EEA methodologies by assigning shares of the final vehicle price, RPE in the EEA methodology, to individual cost categories similar to those listed in Table 1. Table 4 presents such a summary for the EEA methodology. Three cost contributors, â€Å"Division Cost,† â€Å"Division Overhead,† and â€Å"Assembly Labor and Overhead,† are combined under the â€Å"Vehicle Manufacturing† category. Two cost contributors, â€Å"Manufacturing Overhead† and â€Å"Engineering, Tooling, and Facilities Expenses,† combine to form the â€Å"Overhead† category. The â€Å"Dealer Margin† in the EEA methodology represents a factor applied to all manufacturer costs and profit. We assumed that this factor represents all costs of selling the vehicle. Although the profit is computed at the manufacturing level by EEA, we moved the profit to the bottom of the table to be consistent with prior tables. The cost allocation in Table 4 allows us to compute the in-house components cost multiplier as follows: Cost multiplier for in-house components = 100/(33. 7 + 6. 7 + 6. 5) = 2. 14 Page 5 To compute the cost multiplier for an outsourced component, one more assumption is necessary. In the ANL methodology, we assumed that the supplier will bear the costs of â€Å"Warranty,† â€Å"R&D Engineering,† and â€Å"Depreciation and Amortization. † However, the EEA methodology does not identify the warranty cost separately. We assumed it to be half of â€Å"Manufacturing Overhead† at 5. 05%. This, with the earlier assumption related to â€Å"Engineering, Tooling, and Facilities Expenses,† led to the following computation: Cost multiplier for outsourced components = 100/(33. 7 + 6. 7 + 6. 5 + 5. 05 + 12) = 1. 56 These multipliers, adapted from our extension of the EEA information on vehicle costs, are very close to those derived from the ANL and Borroni-Bird methodologies. Table 4 Contributors to Retail Price Equivalent in EEA Methodology Cost Category Cost Contributor a Vehicle Manufacturing Overhead Selling Sum of Costs Profit Manufacturing Profit Total Contribution to RPE a Division Cost a Division Overhead Assembly Labor and a Overhead Manufacturing Overhead Engineering, Tooling, and Facilities Expenses Dealer Margin Relative to Cost of Vehicle Manufacturing 0. 72 0. 14 0. 14 0. 22 0. 26 0. 49 1. 97 0. 17 2. 14 Share of RPE (%) 33. 7 6. 7 6. 5 10. 1 12. 0 22. 9 91. 9 8. 1 100. 0 These three cost contributors are scaled to sum to 1 in the third column, as in Table 1. Comparison of ANL and EEA Methodologies The information from Tables 1 and 4 is presented in terms of cost categories in Table 5 for easy comparison. The â€Å"Vehicle Manufacturing† cost share is 46. 9% in the EEA methodology, compared with 50% in the ANL methodology. EEA’s RPE share of 22. 1% by overhead is lower than the ANL value of 24%. The cost of selling is 22. 9% in the EEA methodology, which is close to the ANL value of 23. 5%. The largest difference is in the RPE share by profit, which is 8. 1% in the EEA methodology, more than three times the ANL value of 2. 5%. According to Economic Indicators: The Motor Vehicle’s Role in the U. S. Economy (American Automobile Manufacturers Association 1998), the average net income before taxes for the three domestic manufacturers was 3. 9% during 1994-1997. Aside from vehicle sales, this value (3. 9%) includes income from spare parts sales and vehicle financing. Thus, the profit share appears very high in the EEA methodology. The absolute differences – computed as ANL value minus EEA value – are 3. 1% for component/material cost, 1. 9% for overhead, 0. 6% for selling, and –5. 6% for profit. Page 6 Table 5 Comparison of Price Allocation by ANL and EEA Methodologies ANL Methodology Cost Contributor or Category Vehicle Manufacturing Production Overhead Corporate Overhead Selling Sum of Costs Profit MSRP SUMMARY An attempt to put three methodologies for automobile cost allocation on a common basis is presented in this technical memorandum. This comparison was carried out to verify the reasonableness of the cost multipliers used in ANL’s cost models for electric vehicles and hybrid electric vehicles. When put into a common format, by means of certain assumptions, the three approaches yielded the cost multipliers provided in Table 6. Table 6 Summary of Cost Multipliers Computed on a Common Basis Multiplier for In-House Components Outsourced Components ACKNOWLEDGMENT Funding for the analysis presented here was provided by the Planning and Assessment function of the Office of Transportation Technologies of the U. S. Department of Energy, managed by Dr. Philip Patterson. This technical memorandum is produced under U. S. Government contract No. W-31-109-Eng-38. REFERENCES American Automobile Manufacturers Association, 1998, Economic Indicators: The Motor Vehicle’s Role in the U. S. Economy, Detroit, Mich. Borroni-Bird, C. , 1996, â€Å"Automotive Fuel Cell Requirements,† Proceedings of the 1996 Automotive Technology Development Customers’ Coordination Meeting, U. S. Department of Energy, Office of Transportation Technologies, Washington, D. C. ANL 2. 00 1. 50 Borroni-Bird 2. 05 1. 56 EEA 2. 14 1. 56 EEA Methodology Share of Cost Contributor or Category MSRP (%) 50. 0 Vehicle Manufacturing 17. 0 Overhead 7. 0 23. 5 Selling 97. 5 Sum of Costs 2. 5 Profit 100. 0 RPE Share of RPE (%) 46. 9 22. 1 22. 9 91. 9 8. 1 100. 0 Page 7 Cuenca, R. M. , L. L. Gaines, and A. D. Vyas, 2000, Evaluation of Electric Vehicle Production and Operating Costs, Argonne National Laboratory Report ANL/ESD-41, Argonne, Ill. (to be published). Vyas, A. , R. Cuenca, and L. Gaines, 1998, â€Å"An Assessment of Electric Vehicle Life Cycle Costs to Consumers,† Proceedings of the 1998 Total Life Cycle Conference, SAE International Report P339, Warrendale, Penn. , pp. 161-172.

Friday, January 3, 2020

Literary Elements Of Bram Stoker s Dracula - 1994 Words

Vampire stories are full of mystery and suspense and also very interesting, but did you know that the story of Dracula has plenty of literary elements that better help the reader analyze and understand the story better than before. Dracula is a Vampire/Victorian book that expresses a lot of elements for example: symbolism. Literary terms are terms used to discuss, classify, and analyze novels, poetry, and books like Dracula. These terms are the most important aspects in a piece of work. Throughout the book: Dracula many terms are present to discuss or classify the author’s work that will lift the reader knowledge. Literary terms convey the writer’s message in a simple manner to the readers. In Bram Stoker’s Dracula, the use of literary†¦show more content†¦These gothic elements are elements that represent the dark features of the book that are happening to Jonathan and what he is going through. Round characters are throughout the story and all play a significant role during the story. Jonathan, Mina, and Dr.Seward are all round characters that make a significant impact on the story. The round characters play a significant and impactful part, throughout the story. For example, when Mina Harker was in the process of becoming a vampire in Chapter 26 she guides and helps the group consisting of Jonathan, Mina, Seward, Vanhelsing, Arthur, and Quincey Morris track down Dracula so they can have the jump on him. â€Å"All day long we have traveled...† (Stoker 393). This shows that Mina has given them information on Dracula and join them in the journey. They find and kill him to set Mina soul free. Dr. Seward was a Doctor who helped Mina and Lucy to save one of their lives. The quote shows that round characters play a big part in the story. Jonathan develops throughout the story. It proves round’s play a major role throughout the book even though some may not even not ice. But they play a role that can change up the whole story. The round character has to develop like Mina did. Romantic relations/conventions are showed during the duration of the story. There are many things that Jonathan encounters, but he writes in his journal that he was part of some sort of â€Å"queer dream†. Jonathan experiences a queer dream as part of aShow MoreRelatedLiterary Elements Of Bram Stoker s Dracula2026 Words   |  9 Pagesdid you know that the story of Dracula has plenty of literary elements that better help the reader analyze and understand the story better than before. Dracula is a Vampire/Victorian book that expresses a lot of elements for example: symbolism. Literary terms such as gothic and romantics are terms used to discuss, classify, and analyze novels, poetry, and books like Dracula. These terms are the most important aspects in a piece of work. Throughout the book: Dracula many terms are present to discussRead MoreWeaknesses Of Dracula1674 Words   |  7 Pageswho sparkles? 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