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Saturday, September 21, 2019
Business Plan Of The Safe Tissue Marketing Essay
Business Plan Of The Safe Tissue Marketing Essay Everybody these days look for security and sound path to diminish tiny viruses creates around us as the vast majority of us feel it because of the force and essence style that make us apprehensive and need to find clean against-bacterial latrine tissues. The Safe Tissue L.L.C is putting resources into tissues and figure mind items and concerning in regards to this issue. One of the examines in the growth and inspecting branch uncovered some substance that depending on, if it is incorporated in the tissue and let the individual uses them after latrine, it ensures clean and great fragrance after utilization in addition that it is reused and could be utilized as a part of paper industry. A study shows that 35% of youngsters visits to doctors facilities in Abu Dhabi were an explanation for why of microorganisms that is openly and even in private toilets, which sets back the all finances the guardians a considerable measure and make them being apprehensive and pushed. Numerous different explanations pushed The Safe Tissue to give careful consideration for that new finding that can the obligations that dont give us an opportunity to discover the time required, that is the reason the new feature can keep the power of the tissue as needed. That has a focused sum of the substance and particular material that will stay on the skin and blur inside 10 seconds after utilized and it could be made consistent with FDA consistency prerequisites for tissues. Mission: To become the leading safe healthy tissue producer in UAE Vision: To provide health by healthy tissue papers Company Overview: In January 2013 The Safe Tissue step into the market. The perspective of the company is to cater the locals. The companys product is frequently use and highly concern to health. The competitors of the company are mostly foreign brands. People are always conscious about health. The Safe Tissue provides healthy tissue with modern standard competing the all his competitors. Marketing Analysis Plan: Market Trends: In market the trend is of Healthy tissue papers. People prefer healthy and safe side for theirs selves. Branded names are commonly known for their name and secondly for their standard of health maintain for the customers. There are also a lot of types of tissue in the market such as facial tissue, toilet tissue. The Safe Tissue started work with toilet range Supply and Demand Factor: The demand and supply are two primary components that influence the working of any plan of action. The demand is the will and capacity of purchasers to buy a specific product, while supply is the capacity of the business to accommodate the interest of customers. (Scholasticus, 2013).To copes with modern era. Demand and supply factor are critically set according to the market trend. Purchasing Patterns: Two factors of business as explained above influence the purchasing pattern of the customers. Price is the main factor which plays a vital role in the purchasing pattern of the customer. Hence the The Safe Tissue Company set the price accordingly to purchasing patterns of their customer. Life patterns: Peoples always prefer health over anything in this world. The life patterns of local affected by the highly expensive daily use product. The Safe tissue changes the life pattern of locals by providing the cheap and healthy tissue papers. Factors influencing the target market. Targeting the market is the important key role of business plan. There are few factors that change the target the market. (Jeff, 2007) Geographic: In startup market, The Safe Tissue started business in Abu Dhabi and AL ain. To capture the whole UAE is the big task but not impossible. So focus is only at these two cities. Demographic: Demographic means the age levels and gender. Everyone use tissue for cleaning purpose. Kids and Mature peoples are more conscious about health as compared to youngster. Economic Factors: Economic conditions also change the target market. UAE has come out of the recession. Now the economic conditions of the country are well and good. Stabilize and good opportunity for investment point of view. Due to change in the economic conditions of the country the purchasing pattern of the changes. Interests of buying products are reduced from the customer side. Social Value: Social value is also core of target market. Preference to things change by the customer as by the time passed. The Safe tissue has considered this factor more preferable. Product Positioning: As newly started business The Safe tissue positioned themselves in most competing brands of the market. The Safe tissue manufactures high quality and healthy tissue in the market. Thing is to position their products in the heart of the customers, for that The Safe tissue has a devised advertisement plan and marketing plan to capture the heart of the locals and expats by providing health in cheaper price. Success factors: Success factors of The Safe tissue are health, cheaper and loyal with customers. Providing foreign standard healthy tissue in cheaper price can be the success factor for The Safe Tissue Barriers to entry: It is always difficult to enter in any market. Barriers are always there. The Safe Tissue also facing a lot of barriers. Barriers from government and competitors are always meant to be remove to get success Existing and emerging competitors: There are a lot of existing and emerging competitors in the market. For Example Kleenex, but Kleenex providing wide range of product. Also this is the foreign company. Locals producer of toiler papers are main competitors of The Safe Tissue. Management plan: Initially the company total numbers of employees are 25 peoples including directors and owners. Company having 5 Directors and consist of sales, accounts and marketing managers and rest of all are labor use for production and packing of the product. After 12 months, each manager gets assistant manager under him. After 24 Months Department of Human Resource introduce and implemented increasing the employees to 50. After 36 months each head of business has its team and supervisors. Product or Service Plan: Sales model: As per demands of product of product increasing the sales revenues also increases. The following sales model shows the sales made since company establishment in January 2013 and 2014 and onwards 2015. Table Sales Model 2014 2015 2016 Toilets Papers AED 2,750,060 AED 3,350,567 AED 4,670,678 Facial Tissue papers 2,770,768 3,768,344 Total Sales Revenue 2,750,060 6,121,335 8,439,022 Marketing messages: For marketing messages useful means of transferring the messages to our potential customer is used. Proper marketing research has been conducted to review the market properly Marketing and promotions tactics: The Safe Tissue implements the marketing mix to accomplish their valuable goals. It includes the Price Product: To live in this rapid market industry product should be differentiated to make the sale in the market. People want something different and valuable to them for purchasing product. The Safe tissue company has made this marketing mix by making product of high quality and according to modern standard. Place: Place where to sell your product is also the most important perspective of the company. Place is selected according to suppliers and market. Location of the business helps a lot in gaining more sales. Price: Price of the product has great influence over customers. The Safe Tissue price is reasonable and affordable by locals and middle level and low level of families. Hence this factor has the increase the market share of The Safe tissue in the market. Promotion: The promotion is the element of gaining the customer interest. Promotions are made according to price and market trend and customer buying behavior. Promotion creates awareness about the product and hence in results increase in sales. Strategy: Product Strategy: The Safe Tissue using the product strategy. Facial tissue which is for both facial and anti-bacterial tissue wipes use. This package has increased the sales. The two-in-one strategy is giving a competitive edge over his competitors (Srivastava Shubhra) Packaging Strategy: One more strategy which The Safe Tissue implemented is their packaging strategy; the single fold packing of tissue is really easy to carry in clothes. Also the health tips are also printed on the box of facial tissue pack. Also the wrapping of the plastic prevents the tissue from germs and bacteria (Abrams, 2003) Cost Strategy: The facial tissue packet of dual function has the valuable price. This strategy has offered the customers a golden opportunity to buy The Safe Tissue products. (Kogan, 2004) Distribution Strategy: Another effective strategy is distribution strategy. The location of the business is at main point where the access of the suppliers is feasible and convenient. The Safe Tissue company also have different distribution channels. (Haffor-Letchfield, 2011)Logistics management has efficiently working on this strategy Sales force structure: Sales force structure have significant place in business plan. There are three ways of structuring the sales forces. In house sales force means that the sales team of a company or second type of sales force structure is third party selling your product independently. Third type is sales force is middle way between pervious two strategies. The Safe tissue is using all three types but mainly their sales are depend on first type. The Safe Tissue company has competitive sale team. (A.Zoltners, Prabhakant, E.Loriner, 2006) Operating plan Research Development: The Safe tissue company has research and development department. This department has been started in 2013 after one year of business incorporation. The benefit of R D department is clear that sale entry of new product has increase the revenue of the company. Plant Equipments: New and branded machineries are imported from all over the world to produce the healthy tissue papers. The Safe Tissue has installed all its plants and equipment in the Free Zone area. Head office is situated in Abu Dhabi. Logistics: The Safe Tissue Company has its own logistics used for transporting the goods to market. Production Plans: Production plan is for targeting the niche in the market. They has their own staff and manufacturing unit with head office and site office. Operations: The Safe Tissue has SOPs for its manufacturing and production facility as prescribed by the ISO 9001:2008 and safety precautions are checked by the supervisors. The Safe Tissue company regulating all the legal requirements of the UAE. The Safe tissue further acquires more plant for manufacturing and packaging process. The production plan takes months to finalize the production line. Inventory Plan: Business fundamental stock might as well give a sensible collection of items and ought to be colossal enough to blanket the typical bargains mandates of your business. Depending on if youre a begin-up, you wont have real deals and stocking figures from past years to guide you, you should venture your first years deals dependent upon your business arrangement. Any time figuring fundamental stock, you should likewise figure in lead time-the time span between reordering and appropriating an item. For example, if your lead time is four weeks and a specific feature line pushes 10 units a week, then you should reorder when the fundamental stock level falls underneath 40 units. (Entreprenuer, 2006) Provided that you dont reorder until you really require the stock, youll need to hold up four weeks without the item. Inadequate stock denotes lost deals and excessive, drawn out delay purchases. Using up crude materials or parts that are essential to your handling technique denotes expanded working expenses, as well. Your representatives could be getting paid to sit around on the grounds that theres no work for them to do; when the stock does go in, theyll be paid for working extra time to make up for lost creation time. Avoiding Excess inventory: The Safe tissue company avoiding excess inventory as the inventory control system is up to date on regular basis. Information systems: IT is the key source of every business. In this modern era where everything is happening on computers shows the importance of Information Systems. The Safe Tissue has perpetual inventory system. Technical and efficient information technology team has leaded the company to a huge sale and moreover the functions of the company are implemented quickly. Milestones: In short Term goals, the safe Tissue wanted to be known by their health care about their customer. Medium term goal is to keep trying new and innovative ideas to compete their competitors. Long terms goals are to invent new product regarding tissue and new innovation about their products. To capture the whole GCC; the safe Tissue have to increase their plants and equipment to produce more capacity. Exit Plans: The total assets of the company are enough to sell and clear all debts. The Safe Tissue has valuable exit plan. In case of liquidation, all the assets are sold to clear all the liabilities Financial Plan: Table The Safe Tissue Cash Flow Forecast The Safe tissue Cash Flow Statement Cash Flows 2013 2014 2015 2016 AED AED AED AED Opening Cash Balance 700,000 RECEIPTS Cash Received from Sales 3,750,060 6,121,335 8,439,022 Loan Proceeds 15,000,000 TOTAL RECEIPTS 15,700,000 3,750,060 6,121,335 8,439,022 DISBURSEMENTS Machinery and equipment 13,000,000 Accounts Payable 0 0 0 0 Raw Materials 400,000 0 0 0 Supplies 50,000 50,000 50,000 50,000 Utilities 80,000 80,000 80,000 80,000 Advertising Promo 0 187,503 306,067 421,951 Maintenance Repairs 40,000 40,000 40,000 Wages Salaries 500,000 500,000 500,000 Taxes 0 0 0 0 Loan Repayment 0 2,250,000 2,250,000 2,250,000 Professional/Legal Fees 50,000 50,000 50,000 Total Disbursements 13,530,000 3,157,503 3,276,067 3,391,951 Surplus Deficit 2,170,000 592,557 2,845,268 5,047,071 Notes and Assumptions: The Owner of The Safe Tissue owned manufacturing facility The surplus in 2013 of 2,170,000 Dirhams is the capital reserved for the teams and R D department The cash inflow starts from 2014 The loan taken is 15 million and has to pay back 4 years The interest is 15 % at loan
Friday, September 20, 2019
Effect of Drugs on Clinical Defence Mechanisms
Effect of Drugs on Clinical Defence Mechanisms Neither seeking pleasure nor damage motive are not enough to explain humans odd solution way for get ride of their misery life which represent addiction. In spite of the fact that misery life has inevitable side, substance addicts have problems with defining the emotions, difficulties with resist the pain. This individuals discover that substance which make them addict enable them to control and reduce permanantly their social problems and supriseful life events. So that substance implications use against explain feelings, depression, boredom, and anger. Psychodynamic approach form fundamental method for explaining substance function and meaning and the way addicts act toward cope their problems. Surely genetic, social science, family and system theories have effect on determining substance addiction one by one (Larssons et al., 2001). Khantzian (1985) stated in his self treatment hypothesis that weakness of ego, lack of self awarness, impulses and emotional defences direct individuls use substance or close to use (p. 105). Protecting personality as a ego function is a little bit complicated. It is a part of a sequence of defence and function such as signal, anxiety, evaluate truth, control, synthesis, decision. When a problem occur in this fuctions then defence mechanisms step in like denial, projection, and rationalization. In addiction process ego put forward as a focal point of pathology. Especially regression, denial, and projection emphasised (Fine Juni, 2001). Ãâ"gel (2001) stated that lack of love and safety in psychosexual development stage lead to drug use for repress the anxiety and handle this situation when the child reach adulthood (p. 62). According to Ãâ"gel (2001) as cited in Gà ¼lkan (1994) study on substance addiction with MMPI claim that this individuals have significant independency and negative thoughts, dense change in feelings, impulsive behavior, dissadtsfaction, discomfort and, imbalance. Also their are unable to comprehend and change the situaitons which they came up. This people also can describe as rigid, stubborn, sceptic, difficult and exremely sensitive and they strain social stimulies with defence mechanisms. The people who show their hostile feelings indirectly, use projection, have dominant umbrage thoughts, and sceptic aspects have instable thoughts , stress and anxiety intensively. They tend to exaggerate existing problems consciously and seem worse than they actually are due to taking more attention and escape from their responsibilities and taking more attention. These people use intellecttualization and rationalization but these defences became ineffective because their defences are weak (p. 72 ââ¬â 73 ) .Denial is perhabs one of the best known defense mechanisms, used many times to define conditions where individuals appear unable to meet truth or accept an obvious reality. Drug users or alcoholics useally deny that they have a problem, while victims of traumatic events might deny that the incident never happened. Observation on addicts show that inadequacy object related task and difficulties on evaluating reality (Rutherford,1996). If our instinct expressed randomly we faced dangerous situations because ego defence mechanisms control and warn us. In this respect drug addictions have inadequate ego capacity for protect their selves. When desired effect received repetetive manner, person start to use less other answers and dealing with problems . As a result of approved by society this people tend to gradually increase regression. Nevertheless in the absence of other compliance mechanisms, for reducing the stressful situation ; prefered substance amount increased or they thought using another drug reduce the side effect of origanal substance (Mulder et all, 1996). Malaysia has changed its medicine programs from compulsory drug detention centers to ambulatory care programs with good care of hospitalized patients just in three months subsequently by after-treatment programs in order to cover permanence of the treatment program. The aim of this is to make ready patients to orientating to the society. Orientating is can be very difficult for addiction patients. A recovered addict uses his defense mechanisms in order to maintain his moderation. By and by, adapting styles might be incapably utilized by recuperating addicts as a part of their exertions to maintain a strategic distance from unpleasant circumstances and it happens when safeguard components are not being overall overseen. This is on the grounds that they make an agreeable circumstance since the addicts dont need to manage the unpleasant circumstances (Gorski, 1992). As their component of guards justifies the activity, their come back to medication utilization is prone to happen. Except their difficulties, their actions are logical and justifiable. Borderline and antisocial personality disorders (Presniak, Olson, MacGregor, 2010), and emotional problems: depression and anxiety (Blaya, Dornelles, Blaya, Kipper, Heldt, Isolan, Bond, Manfro, 2007) are personality disorders and ego defense mechanisms can be associated with them. In order to treat drug addiction with psychotherapy, the researches on defense mechanism have been extended. Defense mechanism have been observed in drug addicts of young adults (Grebot Dardard, 2010), substance abusers with psychotic symptoms (Aleman, 2007), and outpatient drug addicts (Redick, 2002). Gorski (1992) claimed that denial and avoidance defense style in the relapse process and the research development emphasizes the importance of studying the components of defense mechanisms. Studies above show that there is a connection between drugs and defense mechanisms. In the following list, we are going to see how defense mechanism effected by drugs; Here is the list of defense mechanisms that used by alcoholics and drug addicts: DRUGS AND DEFENCE MECHANISMS Denial The best evidence of drug using is denial of the reality. It is the clear evidence that a person drugging. Denial is the situation between, ââ¬ËI do not use drugs,ââ¬â¢ and ââ¬ËI do use drugs but it is under my control.ââ¬â¢ This kind of defense mechanism is the clear evidence that the defense mechanism do controlled and continued to controlling by drug. And also this process continues in spite of thinking about the disadvantages of drug addiction. The person also fears to not manage the usage of drug addiction and this kind of defense mechanism is the evidence for it. Selective Recall Interestingly, the defense mechanism takes only the good part of the experience and turns all deeds acceptable and justifiable. For example a person may say that he / she felt good and enjoyed the evening or he / she can say that everyone amazed of him / her. However, he / she do not remember the later part of the evening. In order to justify his / her deeds, a person remembers only good part of his / her experience with drugs and it is the work of defense mechanism. It is also called euphoric recall. Repression It may looks like selective recall because it also repression shameful and bad experiences during drug usage experience. Defense mechanism represses all things that are against his / her self or personality. It makes feeling that experience has not been lived. And it forces a witness of that experience to doubt about his vision and reality-knowledge. When someone questions or criticizing a drug user, he / she can use denial, selective recall and repressive defense separately or collectively. Projection In order to justify his / her drug use, a person can use this sort of defense mechanism. In order to be reasonable, person blames others or his / her environment to justify his / her deed. For example, a person may say that it is other fault and he / she should argue with himself / herself. Person may blame his parents and tell them that they have pressure on him / her and they should not gave him a birth. Or even a person can claim that other people never loved him / her. Rationalization When people do not expect the result of their actions, they mostly use this type of defense mechanism. It justifies their drug usage. For example, a person may claim that he / she deserve the celebration because he / she worked hard. Or he / she may connect his exam failure with his / her depression. And in order to justify his / her drug and alcohol usage he / she may say that everyone else was drunk and used drug, so he / she could not do anything. Regression Regression is when a person clings to childish actions in order to avoid the adult responsibility. A person in order to avoid his / her adult responsibility, takes role of a child. Person will try to take attention not to the drug usage but to his / her behavior such as screaming, crying and etc. When a person acts and defends himself / herself like this, those people who are against his / her drug usage focus not on his / her problems with drugs, but on personââ¬â¢s behavior. After all, they will let him do whatever he wills to do. Minimizing This defense mechanism tries to minimize the problem. For example, if a person used alcohol he may say that it was just two drinks or joints and that he knew what was going on. Or if a person sleeps deeply he may defend himself telling that he just took a nap for a while. Even if a person hits someone he may say that he did not hit another person hard. Also, he may deny that he is an addict by giving reasons such as he just uses Dope and E and not Coke and Heroin. REFERENCES Aleman, K. (2007). Object relation quality, alexithymia, and defense mechanisms of drug abusers with antisocial personality disorder. Social Behavior and Personality, 35 (10): 1335-1352. Blaya, C., Dornelles, M., Blaya, R., Kipper, L., Heldt, E., Isolan, L., Manfro, G. G., Bond, M. (2007). Brazilian-Portuguese version of defensive style questionnaire-40 for the assessment of defense mechanisms: Construct validity study. Psychotherapy Research, (3): 261-272 Fine J, Juni S: Ego atrophy in substance abuse: addiction from a socio-cultural perspective Am J Psychoanal 6 1(3):293-304,2001. Gorski, T. T. (1992). The Staying Sober Workbook: A Serious Solution for the Problem of Relapse. Independence Press: Missouri. Grebot, E., Dardard. J. (2010). Cognitive schemas, addictive beliefs, and defenses in cannabis addiction in young addiction. French Psychology, 55: 373-387. Khantzian EJ: The self medication hypothesis of addictive disorders: focus on heroin and cocain dependence. A J Psychiatry 142:1259-1264, 1985 Larsson S, Lilja J, Borg S, et al: Toward an integrative approach in the analysis of dependency problems, Subst Use Misuse 36(9-10):1323-1356, 2001. Mulder RT, Joyce PR, Sellan JD, Sullivan PF, Cloninger CR: Towards an understanding of defense style in terms of temperament and character. Acta Psychiatr Scand 93(2): 99- 104, 1996. Ãâ"gel (2001) Ãâà °nsan, YaÃâ¦Ã
¸am ve BaÃâÃ
¸Ãâà ±mlÃâà ±lÃâà ±k TartÃâà ±Ãâ¦Ã
¸malar ve Gerekà §eler. Ãâà °stanbul: IQ Kà ¼ltà ¼r Sanat YayÃâà ±ncÃâà ±lÃâà ±k Cherry, K (n.d.) . In About.com Psychology. http://psychology.about.com/od/theoriesofperso nality/ss/defensemech_3.htm. Presniak, M. D., Olson, T. R., MacGregor, M. W. (2010). The role of defense mechanisms in borderline and antisocial personalities. Journal of Personality Assessment, 92(2): 137-145. Redick, R. (2002). The defense styles of outpatient substance abusers vs. non substance abuser. Unpublished doctoral dissertation: Chicago, Illinois. Rehab centers ca addiction treatment advice. http://rehab4addictions.com/?page_id=361 Rutherford MJ, Cacciola JS, Alterman Al, McKay JR: Assesment of object relations and reality testing in methadone patients. Am J Psychiatry,153(9):1189-94, 1996.
Thursday, September 19, 2019
Modernizing The Crucible Essay -- The Crucible Arthur Miller Witchcraf
Modernizing The Crucible Imagine you are a director who has been asked to direct a modern version of The Crucible. Decide on how you would make the play modern and the kind of setting that you feel is the most appropriate for conveying the themes of the play. In your discussion, you should deal with what you feel are the main themes of the play that you want to focus on and how the setting will enhance and even add depth to what you have to say. Firstly, I feel that in order to make the play as modern as possible, the play has to have a feel which all of its viewers can instantly identify with, as well as being realistic when compared with current world events. Hence the setting which produces the most realistic play, as well as portraying events that viewers can identify strongly with, will therefore be the most appropriate for conveying the themes of the play. I have also decided to elaborate on the themes of hysteria, intolerance, integrity and choosing a scapegoat. For my setting, I will rely heavily on a combination of two world events that, in differen...
Wednesday, September 18, 2019
Student Athlete Recruiting :: Recruitment Sports Essays
Student Athlete Recruiting Lamarr Monterio, a sophomore wide receiver at Northeastern University, propelled his high school football team, Oliver Ames, into a winning team. ââ¬Å"I was the first player to be recruited for a Division I school in years,â⬠Monterio said. He broke numerous state records and received a lot of publicity as a corner back at Oliver Ames High School in Easton, Massachusetts. He said that he started to receive letters from recruiting schools right before he started his junior year. ââ¬Å"I probably got 12 shoe boxes full of letters. Senior year is especially hectic because coaches call and visit a lot,â⬠said Monterio. The NCAA has a set of rules, which universities follow for recruiting, and it states that a Division I college recruiting a high school player can start sending printed materials on September 1st of an athleteââ¬â¢s junior year. This can include official academic, admissions and student information, any publications or videotapes published by the college, and any general correspondence. The general rules by the NCAA state that the activities by coaches or boosters that cause a player to become a recruited prospective student athlete are: â⬠¢ Providing an official visit â⬠¢ Placing more than one telephone call to the recruit or other members of the family; or â⬠¢ Visiting the recruit or any other member of the family anywhere other than the college campus. The universities that sought interest in Monterio were the University of Massachusetts Amherst, Northeastern University, University of Rhode Island, University of Connecticut, and the University of Maine. They sent him many letters and videotapes during his junior and senior year at Oliver Ames. The coaches from these universities also visited Oliver Ames to watch him play. Recruits are allowed five visits, official and unofficial, to colleges. The college covers the expenses on an official visit. The recruits have to provide their own transportation on an unofficial visit. Monterio chose two universities for an official visit, which were Umass-Amherst and the University of Maine. ââ¬Å"During the day I spent time with the coaches, administrators, and advisors, and from then on I spent time with my host,â⬠said Monteiro. Prospective Student Athletes (PSA) are often given a host, usually someone who has something in common with the PSA, to show them the schoolââ¬â¢s campus and other places in the area where the school is located. Monterio said after discussing his visits with his family and comparing Umass-Amherst to the University of Maine, he decided to go to Umass-Amherst.
Tuesday, September 17, 2019
Activity Based Costing as an Alternative to Traditional Product Costing Essay
If manufacturing overhead rates were allocated based on direct labor hours, the total manufacturing overhead cost for each product will seven hundred fifty thousand dollars ($750,000) and two hundred fifty thousand dollars ($250,000) for the mono-relay and bi-relay, respectively. This is computed by multiplying the one million dollars ($1,000,000) total manufacturing overhead with the total direct labor cost for each product over the total direct labor cost for both products. The manufacturing overhead cost per unit of product is eighteen dollars and seventy-five cents ($18. 75) and twenty-five dollars ($25) for the mono-relay and the bi-relay, respectively. This is arrived at by dividing the manufacturing overhead cost allocated to each product with the number of units produced. The total product cost is sixty-two dollars and seventy-two cents ($62. 75) and eighty-five dollars ($85) for the mono-relay and bi-relay, respectively. If the manufacturing overhead rate was allocated based on Activity Based Costing, the manufacturing overhead rate will be allocated to each activity pools as follows: maintaining parts ââ¬â sixty thousand dollars ($60,000) and one hundred twenty thousand dollars ($120,000) for the mono-relay and bi-relay, respectively; processing ââ¬â seventy-two thousand dollars ($72,000) and eighteen thousand dollars ($18,000) for the mono-relay and bi-relay, respectively; quality control ââ¬â one hundred thousand dollars ($100,000) and one hundred thirty thousand dollars ($130,000) for the mono-relay and bi-relay, respectively; and machine-related overhead ââ¬â two hundred thousand dollars ($200,000) and three hundred thousand dollars ($300,000) for the mono-relay and bi-relay, respectively. This is computed by multiplying the pre-determined overhead cost for each activity with ratio as given in the problem. The total manufacturing cost for each product is four hundred thirty-two thousand dollars ($432,000) and five hundred sixty-eight dollars ($568,000) for the mono-relay and bi-relay, respectively. The figure is arrived at by adding the manufacturing overhead allocated to the each activity pool for each of the product, as computed above. The unit product cost per unit of product, using Activity Based Costing, is ten dollar and eighty cents ($10. 8) and fifty-six dollars and eighty cents. The bi-relay is not more profitable than the mono-relay. Since the company is producing seventy-five percent less bi-relay than mono-relay, the cost of maintaining parts inventory, quality-control and machine-related cost is much higher per unit of bi-relay than mono-relay.
Monday, September 16, 2019
Psychology assignment Essay
Conformity involves a change in behaviour or opinion in order to fit in with a group. This may be family or peers (a membership group) or it may be pop and sports stars (a reference group). This group can be either a majority or a minority group. (S-cool Student Site)à Two processes have been identified in causing people to conform (Deutsch and Gerard (1955)), these are normative influence which often comes from peer pressure such as fear of rejection and wanting approval and informational influence which is the fear of looking unintelligent and believing others know better especially with something unfamiliar or difficult. There have been many studies done by psychologists into why people conform two examples of which are Zimbardo et al (1973) and Moscovici et al (1969) which are described as follows:à Zimbardos aim in his Stamford prison experiment was to examine conformity to social roles and expectations in other words to see the effect of making ââ¬Ëgoodââ¬â¢, ââ¬Ënormalââ¬â¢ people into prisoners and prison guards.à The procedure for the experiment was that twenty-four middle class male students who were mentally sound in tests and without any criminal convictions were paid fifteen dollars a day and divided into prisoners or guards by the flip of a coin. The prisoners were arrested at their homes, blindfolded and taken to the psychology Department of Stanford University that had been converted into a realistic prison. From there the prison regime was established, the three guards were given khaki uniforms dark glasses and wooden batons, the prisoners were issued uniforms and put into cells. They were informed that no physical aggression was permitted. The participants were then left to their roles of either prison guard or prisoner. The findings of the study were that the prison guards became more and more verbally and physically aggressive. The prisoners rebelled against the guards after only one day and fire extinguishers were used to control the prisoners. The prisoners became depersonalised and suffered emotional depression, one prisoner had to be released after only one day and two more on the fourth day. The study was abandoned after only six days instead of the planned fourteen. Zimbardo believes that the study demonstrated the powerful effect roles could have on peopleââ¬â¢s behaviour. The participants were ââ¬Ëplaying the roleââ¬â¢ that they thought was expected of them in particular the stereotyped view of how prison guards behave. In other words they were conforming to an ââ¬Ëunofficial scriptââ¬â¢. The prison environment played an important part in how the guards behaved as none had shown sadistic tendencies before the study. The study has been criticized because of the lack of informed consent the participants had and the humiliation and distress experienced by the prisoners. Zimbardo was also criticised for acting the role of ââ¬Ëprison superintendentââ¬â¢. In Zimbardos defence he only found out himself late on that he had the backing of the police to do the arrest and there was no time to tell the participants. He also couldnââ¬â¢t really tell them what was going to happen without it becoming unrealistic. The study was stopped early and the participants had no lasting effects from the study, after extensive debriefing and follow-ups years later. Infact they revealed they had learned an important lesson in that we can all be overwhelmed by social influences. Zimbardo himself now acknowledges that he shouldnââ¬â¢t of acted the role of superintendent but still believes that there should still be an independent monitor in this sort of research so that not only are the participants protected valuable information can also be acquired.
Sunday, September 15, 2019
Environment Protection Essay
Environment protection is the responsibility of the government. Individual efforts do not count. To what extent do you agree with the above statement? Nowadays, increasing a number of people concern about environment protection. However, whether the responsibility of protecting our environment is supposed to be taken by governments has become a controversial issue. I am going to discuss this topic and present my viewpoint. First of all, governments should educate residentââ¬â¢s awareness of the environmental pollution issues and make every effort to keep our city clean and safe. For example, people should sort rubbish for recycling daily and when they go shopping use green bags instead of plastic bags because this will reduce plastic waste and protect our land and trees. Also, government should encourage people reducing their dependence on private cars and using public transports and riding bicycles more often. By doing so, this will not only decrease the emission of carbon dioxide from cars and will but also reduce traffic jams and accidents on the road and decrease air pollution. Secondly, governments should take action to inspect pollution control measures in factories such as the discharge of waste water or gas is legally or not. If factories do not follow legal requirement, governments should give them penalty and impose severe fine immediately. Moreover, governments should encourage enterprises to create energy saving equipment such as solar energy and hydraulic power system. To sum up, creating a clean and ideal earth should depend on us making effort on it. The responsibility of environmental protect should be shared between individual and governments. We cannot put all responsibility for protecting the environment on to governments. If everyone can change their habits, the day when people live in a both materially and ecologically balanced environment is not far.
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