Cost Accounting 14th Edition Problem 15-35

COST ACCOUNTING P 15-35 Required: 1. Using selling prices, allocate the $1,000 gateway-package revenue to the three divisions using: a. The stand-alone revenue-allocation method | Selling Price| Rev. Allocation| Precio por cuarto para dos personas 2 noches| $800| $581. 82| Dos â€Å"rounds† de golf con precio de | 375| 272. 73| Una cena para dos| 200| 145. 45| | $1,375| $1,000| b. The incremental revenue-allocation method | Selling Price| Rev. Allocation| Dos â€Å"rounds† de golf con precio de | $375| $375| Precio por cuarto para dos personas 2 noches| 800| 625| Una cena para dos| 200| 0| $1,375| $1,000| 2. What are the pros and cons of the two methods in requirement 1? Pros sobre el â€Å"stand alone†: 1. Cada elemento en el â€Å"bundle† recibe una porcion del ingreso. 2. Es un metodo simple para implementar. Contras sobre el â€Å"stand-alone† 1. Este metodo puede ignorar la importancia que le da el cliente a cada elemento del â€Å"bundle†. Por ejemplo, algunos clientes pueden estar interesados en el golf y no en la cena y viceversa. Pros sobre el metodo incremental: 1. Una vez se determina que secuencia utilizar para asignar, la implementacion es automatica.Contras sobre el metodo incremental: 1. Algunos productos no van a recibir asignacion de ingresos. Aun cuando se incurran los costos, no recibe asignacion de ingresos. 3. Because the recreation division is able to book the golf course at 100% capacity, the company CEO has decided to revise the Gateway package to only include the lodging and food offerings shown previously. The new package will sell for $900. Allocate the revenue to the lodging and food divisions using the following: 1. The Shapely value method.Incremental-Revenue Allocation Method|   | Weighted Shapely Value| Primary Product 1st| Unit SP| Allocation| W| Lodging| Food| Lodging|   |   | $800 | $800 | 1| $800 |   | Food|   |   |   | 200 | 100 | 1|   | $100 | | | | | | $1,000 | $900 | |   |   | | | | | | | | |   |   | Primary Product 1st| Unit SP| Allocation| |   |   | Food|   |   |   | $200 | $200 | 1|   | 200 | Lodging|   |   | 800 | 700 | 1| 700 |   | | | | | | $1,000 | $900 | |   |   | | | | | | | | | $750 | $150 | | | | | | | | | | | 2. The weighted Shapely value method, assuming that lodging is three times as likely to sell as the food.Incremental-Revenue Allocation Method|   | Weighted Shapely Value| Primary Product 1st (1)| Unit SP| Allocation| W| Lodging| Food| Lodging|   |   | $800 | $800 | 3| $2,400 |   | Food|   |   |   | 200 | 100 | 3|   | $300 | | | | | | $1,000 | $900 | |   |   | | | | | | | | |   |   | Primary Product 1st (2)| Unit SP| Allocation| |   |   | Food|   |   |   | $200 | $200 | 1|   | 200 | Lodging|   |   | 800 | 700 | 1| 700 |   | | | | | | $1,000 | $900 | |   |   | | | | | | | | | $775 | $125 | | | | | | | | | (1) Lo mas probable sucedera 3 de 4 veces. (2) Lo mas probable sucedera 1 de 4 veces.

Miss Havisham

My beloved sweetheart bastard. Jilted me, destroyed me and crushed me into broken red pieces. I stink and remember the day we were waiting for so long, but you then decide to run away. Why? Why did you do this to me? Was it because of me? Or was there something wrong? The wedding gown that I wore is decaying, rotting and disintegrating away as days past from that heart breaking day. Don't think it's the only the heart that b-b-b-breaks, the soul also b-b-b-breaks. I waited and waited and waited, but no sign from you. Where were you?You malevolent, wicked and corrupt man sent me through hell and allowed me to burn on that day and onwards. Do you really, really love me? I guess you don't pretty much since you incinerated me into sorrowful ashes and now I have nothing. It was you who did this to me; a red balloon bursting in my face. Bang. I stabbed at a wedding cake, hoping not to remember the day you Jilted me. Was it on purpose? I can change for you to come back my love. Please, plea se. I spend whole days in bed cawing Noon at the wall but not a day since then I haven't wished you dead.Prayed for it so hard Vive dark green pebbles for eyes, ropes on the back of my hands I could strangle with. Just give me a male corpse for a long slow honeymoon, better if the corpse was you. There are so much permanent marks on my body that even a whole year wouldn't be enough to count all of it. My mouth is getting drier and drier each day when I think of you, thirsty for your blood. Some nights better, dreaming that you would come back for me, I Just beg you to come back so I can release all the agony and pain you pierced Into my heart onto you.Puce curses that are sounds not words. Some nights better, the lost body over me, my fluent tongue In Its mouth In Its ear then down till I suddenly bite awake. Sometimes I ask myself who did this to me? You see I have so many questions In my mind to be answered but not a single one have been answered for 20 years. My love, all I want to do is to Just strangle you till you feel my agonizing pain and It will soon be your turn but beware there's a burning ember scorching In my heart, waiting to be unleashed and trust me It will be more devastating than what you have done to me.Miss Having By Kent to come back so I can release all the agony and pain you pierced into my heart onto me, my fluent tongue in its mouth in its ear then down till I suddenly bite awake. Sometimes I ask myself who did this to me? You see I have so many questions in my all I want to do is to Just strangle you till you feel my agonizing pain and it will soon be your turn but beware there's a burning ember scorching in my heart, waiting to be unleashed and trust me it will be more devastating than what you have done to me.

The Passover-The Exodus Assignment Example | Topics and Well Written Essays - 500 words

The Passover-The Exodus - Assignment Example The strong connection to the past may be important for other religious systems as well since the majority of they originated long ago and many believers may have lost the touch of the original message. Moreover, the true nature of rituals is an important issue for every religion as it wants people to gain valuable experiences. 2. The rabbi in question states an interesting aspect with regard to human rights, freedom and responsibility. She argues that while the modern Jews in particular and people in general are free, they should also be seen as slaves since no one can be truly free if the positive experience is not shared. I fully agree with her and believe that true freedom does not come with material prosperity, but a development of a unique state of mind that slaves will never possess. 3. There are many powerful symbols on Passover Seder Plate. One of them is egg which is a clear implication of a new life and new possibility. The next one is what is collectively referred to as greens showing that some plants may be dead on the outside, but alive inside and give a new life. The next element is sweets which reflect the stable life while being slaves. Finally, there is a bitter lettuce that people are expected to eat until tears drop from their eyes to understand that freedom also comes with bitterness. The provided statement suggests that such rituals as the Passover try to engage people into activities that they do not usually witness in their ordinary life in order to develop a personal experience of the events which are told. The ritual that I would like to analyze is called the Holy Communion. In the course of it, a person is provided with a peace of bread and some amount of wine that are given by a priest. The bread is thought to be the body of Jesus Christ that is given to the believers to consume. The wine is thought to turn into His blood. So, after this ritual a

Business Aspects of the School Community & Human Resources and School Essay - 1

Business Aspects of the School Community & Human Resources and School Finance - Essay Example Merit pay refers to an approach that is used to compensate and reward teachers based on their performance. This is done through incentives such as additional pay. Numerous counties and district schools have implemented merit pay based on student attainment test scores. The pay increment is based on goals and achievements set by the school administrator or the principal. Debates on the implementation of performance pay have resulted to heated debates by authors, scholars and even political leaders. Various individuals have supported it citing advantages while others have fought against its adoption citing its disadvantages. Brimley and Garfield (2008) assert that employment of merit pay in an institution or region results to improved student and teacher performance. Arguably, researchers and authors note that rewarding teachers and tutors according to their efficacy would be coherent to management maxims from the private segment and would result to better student and teacher performan ce. Research indicates that merit pay contributes to student pay. Evidence has it that, in the implemented counties and states, more than 50 percent of the schools who have implemented merit pay perform better than the schools who have not implemented merit pay. From this, Brimley and Garfield (2008) note that the incentives acts as motivational factors that prompt teachers to work hard and perform better. Implementation of merit pay in Tennessee would lead to improved student and teacher performance. On the other hand, merit pay assists in recruitment and retention of teachers within the schools and the county. In reference to Brimley and Garfield (2008), schools that adopt merit pay approach attract competent and highly trained teachers than those who have not implemented the approach. Lower socioeconomic schools in Tennessee can use this approach to attract qualified teachers and tutors. Research has it that low socio-economic schools attract highly skilled teachers after adoptio n of merit pay. Debatably, merit pay programs can also lessen the challenge of teacher retention. Brimley and Garfield (2008) argue that performance pay motivates the teachers and helps in keeping the training teachers from leaving school and the profession. Merit pay can assist Tennessee County retain and attract competent and highly skilled personnel. Merit pay helps identify the best performers in schools and reward them according to their efforts. This, in turn, motivates the teacher to perform better and achieve better results. Adoption of merit pay by Tennessee County can assist in boosting teacher morale and in turn boost its performance. However, implementation of merit pay has arguments opposed to it. Numerous researches have shown that merit pay contributes to low teacher drive and poor results. According to Brimley and Garfield (2008), merit pay promotes unhealthy competition among teachers. All the teachers want to achieve high and receive rewards. This leads to reduced corporation among the teachers as one will feel that they are helping the other teacher attain high performance and get the reward. Research has shown that some of the teachers have gone to the extent of bribing and inducing students to rate or perform poorly in a teacher’s subject so that they may receive the award. This may lead to poor performance in the schools and the Tennessee County in general. In addition, a teacher’s merit is difficult to measure. According to Bri

Employee management in HM Essay Example | Topics and Well Written Essays - 3000 words

Employee management in HM - Essay Example The present-day HRM approach refutes this fallacy and asserts the view that employees can rightly be considered as very valuable assets which are the major players in the achievement of organizational goals. There has been a lot of controversy about the alignment of HRM practices and establishment of strategy with the goals of the organization (Caldwell R. 2004; Ulrich, 1997: 27). In theory, this sounds plausible, although in practice it requires a significant reorientation in the conventional remit of the personnel function. Ulrich has captured the scope of this new role when he argues that: 'HR professionals become strategic partners when they participate in the process of defining the business strategy, when they ask questions that move the strategy to action and when they design HR practices that align with the business' (1997: 27). Unfortunately, Ulrich is somewhat vague in describing how this 'role change' can be practically enacted and empirical evidence of the emergence of new strategic roles is often contradictory (Caldwell, 2003; CIPD, 2003; Gennard and Kelly, 1997). One of the distinguishing characteristics of HRM is that it seeks to transform the often disparate array of policies associated with traditional personnel management into a strategically co-ordinated or 'integrated' set of policies and processes that improve organisational performance (Caldwell R. 2004). Where this has been achieved there is empirical evidence that organisational performance can improve (MacDuffie, 1995). Conversely, when HRM is unable to affirm its integrative ambition, it loses much of its significance as a distinctive approach to people management and becomes old-style personnel management: 'a collection of incidental techniques without much internal cohesion . . . a hodge podge' (Druker, 1961, quoted in Sisson, 1995: 87). Main Functions of HRM All the models of HRM, whether American or European, are based on the three basic functions of HRM which are Recruitment and Selection; Performance Evaluation/Management and Rewards Management & Career Growth. These are discussed in detail in the following text: Recruitment & Selection Human resources recruitment and selection decisions are widely regarded as some of the most important decisions made in organizations (Ferris et al 1999). Furthermore, a principal focus of staffing decisions is the employment interview, so it is appropriate to examine this decision-making tool with respect to influence and politics. Research has continued on how influence tactics in the employment interview affect interviewer decisions, following some of the suggestions for future research proposed by Ferris and Judge (1991). Kacmar, Delery, and Ferris (1992) conducted an investigation that was designed to assess the relative effectiveness of two types of influence tactics used by applicants on interviewer decisions. They found that interviewers gave higher ratings and recommendations for job offers to applicants who employed self-promotion tactics than those who used ingratiation-type tactics (Ferris et al 1999). To illustrate this further, in a carefully conducted investigation, Stevens and Kristof (1995) reported evidence of

Key Elements of A Market Analysis Essay Example | Topics and Well Written Essays - 750 words

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Nikes Strategic Management Assignment Example | Topics and Well Written Essays - 3250 words

Nikes Strategic Management - Assignment Example The intention of this study is Nike Incorporation as world leader in designing, developing and worldwide distribution and marketing of sports equipment, ranging from athletic footwear, athletic clothing lines, sports equipment and accessories. Nike’s main focus is on markets where the political environments are relatively stable and democracy flourishes. Nike’s main markets are considered to be USA, European Countries, developing countries of Asia, South Africa and few countries of North and South America. Usually, in these countries, the government has been elected through a general election. The economic conditions in these countries are relatively stable and favorable for businesses, despite of the economic slowdown experience in rest of the world. These political conditions provide a competitive advantage to Nike as it does not have to face the adverse effects of economic fluctuations and fluctuations in exchange rates. The policies regarding the interest rates and other monitory responsibilities are made keeping in view the requirements of the businesses, therefore; it becomes easier for Nike to utilize the disposable income in a more productive way. Although, the political scenario seems to b e favorable for Nike, but within governments, there are certain groups and lobbies that put pressure on authorities to ban the methodologies used by Nike for producing and marketing its products. Nike also needs to consider the subsidies it might get from the Government as it can be helpful for the company to setup its factories in these countries and import goods into the respective countries. ... Economic Conditions In most of the countries, where Nike sells its products, economic conditions are either getting improved or they have already flourished or target customers’ purchasing power is improving on a regular basis. Especially in European countries and USA, Nike’s products are considered to be reliable and durable and purchased by customers on regular basis due to their ever increasing purchasing power and better economic conditions. Also, sports are considered to be an essential part of an individual’s life in these countries which helps Nike to sell more units of its products in a year as compare to the previous year (Petkova and Pattabiraman 2010). Social Being a USA based multinational company, Nike is widely accepted as a brand in USA and European countries, but at the same time, Nike faces criticism and neglected to be accepted by the society in some Asian and South and North American countries. For catering this strategic problem, Nike designs different products for every region of the world and markets the products according to the societal norms and values. These products are designed keeping in view the local customers’ buying behavior, their culture, the society in which they live and the attributes of sports equipment that these customers look for. Lifestyle also plays a pivotal role in Nike’s decision regarding designing a product. Majority of the markets that Nike caters, have a social background where sports events are paid especial attention, which implies that the purchasing of sports equipments is higher in these countries or markets (Mishra 2010). Technological Nike utilizes latest technology for manufacturing

The General Force of Analysis Essay Example | Topics and Well Written Essays - 500 words

The General Force of Analysis - Essay Example The journal also analyzes the pressure, which suppliers place on a company has an enormous impact on the margins of the company. This includes the factors, which influence the intensity of the suppliers’ power, include shortage of suppliers and unavailability of substitutes of a product. The issue of customers affecting a company’s boundaries because of the number of buyers, the quantity of purchases, and ease of finding substitutes of a product, price and importance of a product is also discussed in the journals. The authors mention how risk of substitutes is determined by the ease of customers to acquire an alternative to a product or service because they are fascinated by cheap alternatives. In addition, Competition among companies, and how they determine the returns of a company were explored; consequently, the issue of return reduction when competition is high in the retail sector is discussed. Competition is increased when there is no company that stands above the rest and when there is no difference between products and services.The authors Munir et al, explore how the Pakistani mobile company Moblink, employs research on their stakeholders so as to determine those affected by those who influence the procedures of the company and those interested in its success or failure. Stakeholders may be individuals or organizations. The journal discusses how Moblink reduces competition in the industries by introducing barriers. It also shows how Moblink determines how suppliers and customers affect its returns.

CAPE Industrial Services - case study Essay Example for Free

CAPE Industrial Services case study Essay 1.0 Introduction In response to the increased importance of services, numerous articles on issues related to the effective management of service operations have appeared in both academic and practitioner based publications (Chase and Hayes, 1991; Karmarker and Pitbladdo, 1995; Kellogg and Nie, 1995; Lovelock, 1992; Roth and Van Der Velde, 1991). Several of these articles present typologies of services and provide directions for improving quality, productivity and operating efficiency, however relatively little has been done to test the proposed ideas. In order to understand more of these various service management typologies, an actual business organisation that focuses on providing services will be observed and analysed. In the discussion, the design and strategies of the selected company in the Oil Industry service sector will be taken into account. Recommendations for improvement will also be provided at the end of the discussion. 2.0 Model of the Service The variety of the service sector makes it complicated to come up with useful generalisations concerning the management of service organisations. Therefore, a considerable amount of research has been focused on developing service classification schemes. For example, Judd (1964) classified services according to three categories: rented goods, owned goods and non-goods services. Similarly, Rathmell (1974) categorised services according to type of buyer, buyer motives, buying practices, type of seller, and degree of regulation. Even though these classifications show how some services are different from the others, they do not provide much useful insight into the design and management of service processes from an operational perspective. More recent classification schemes have explored the complex nature of service delivery systems with the goal of identifying differentiating characteristics, which affect quality and process improvement, as well as service design. For example, Shostack ( 1977) and Sasser, Olsen and Wyckoff (1978) developed the concept of product-service-package based on the tangible versus intangible nature of services. More recent researchers however believe in an integrated approach to service management. For example, Thomas (1978) argues that a large part of manufacturing experience is irrelevant to the management of service operations because the supply services are very different from that of manufacturing. Sullivan (1981) and Bowen and Cummings (1990) also advocate an integrated approach to service management and suggest that operations management researchers must include organisational behaviour and marketing constructs and techniques to address service operations problems adequately. The means of classifying service models are indeed varied. For this particular analysis though, the model proposed by Schmenner (1986), also known as the Service Process Matrix (SPM), will be used. The SPM expands the customer-contact model and categorises services on two dimensions. One is labour intensity, and the other is customer contact and service customisation. Schmenner (1986) proposed a two-by-two service process matrix that classifies services as service factory, service shop, mass service, and professional service. Under these models, CAPE Industrial Services can be classified under the Professional Service category. Professional service is described as the provision of services with high customer contact and or customisation and high labour intensity. Labour intensity on the other hand is defined as the ratio of the labour cost incurred to the value of the plant and equipment. A high labour intensity business involves relatively small plant and equipment investment relative to a considerable amount of worker time, effort, and cost. The second dimension in the classification scheme combines two distinct concepts: customer interaction and customisation. A service with a high level of interaction is one in which the customer can actively intervene in the service process. A service with high customisation will work to satisfy an individuals particular preferences. The joint measure has a high value when a service exhibits both a high level of interaction and a high level of customisation for the customers. In the selected business, CAPES Operations management has a high contact with customers who need to be kept informed of the service range being delivered to them. Thus, high customisation or high selection on the services occurring in this type of Industry. Also, CAPE employ a high labour intensity as the Oil Industry service sector is located globally, in short the service range offered by CAPE is readily accessible, incurring fewer costs for equipment and labour. 3.0 Service Design and Delivery The contracts that are held by CAPE require daily customer contact on a personal level, having designated Business Delivery Managers for these contracts assist the customers with what they need for their services. So as to maintain the efficiency and speed of service, there are also designated project managers. These managers have constant contact with the offshore or onshore facility, this is handled in such a way that both the customer and the CAPE Business Delivery Manager are aware of all the daily operations that are on going. The services rendered by CAPE Industrial Services are a vast range of Multi-Disciplined Fabric Maintenance and Access techniques to Oil and Gas Sector. Charges built into the contract rates cover the costs of the additional project management. At times, services are requested that are not of the norm for CAPE, to service these Third party companies are brought in under the CAPE banner. While the cost of these services may vary much from the standard contract rates, excellent service is a must. Thus, extra costs are incurred for additional time and effort put into the contract by the CAPE managers. So as to make the services offered by CAPE more affordable and viable for their customers; the company tends to work on providing innovative ideas that will improve work ethics. Typical innovative ideas are the Introduction of Industrial Rope Access; this is a benefit to the customer as it cuts out the need for Scaffold or other means of conventional access solutions. Like other service companies, one of the common strategies of CAPE is to offer a volume discount or a reduced rate if the period of the contract can be extended. 4.0 Service Strategy Service companies in the Oil and Gas Industry have numerous strategies on how their rendered services can be better than competitors. Aside from maintaining quality and safety in service, one of the aims of the CAPE Industrial Services is to provide innovative ideas to their customers that will keep them ahead of their competitors whilst at the same time providing cost savings and improvements in quality to the customer. Improvements in the equipments and materials that are available in the Oil Industry also help in achieving the quality of service. Industrial Rope Access for instance, helps in reducing time scales for accessing work sites. Hence, this reduces costs to the customer. Using the appropriate tools in the work-site also helps to improve quality and time-scales. This goal of the company does not only facilitate in serving the customer appropriately, but most importantly it shows that the Oil and Gas Industry service area prioritises its customers. This in turn results to high customer satisfaction and loyalty. 5.0 Service Encounter: People in the Service Personnel working for CAPE Operations include Operations managers, Project Managers, QA/QC and HSE Managers, Technical Clerks and Secretarys. Each of these employees has their own designated duties and responsibilities in the area. This way, efficiency of service is maintained in the Company. Of course problems might occur in any type of businesses, a company is bound to make mistakes if there are no careful observations to their businesses. One of the problems that a company like CAPE might encounter is the companys personnel or human resource mistakes. The reason for this is the lack in the training it provides for its personnel. The training and development of each employee is very significant as this does not only help in providing confidence in work performance, but it also helps in maintaining quality service. So it is advisable for CAPE Industrial Services to train their employees well to provide their customers with better satisfaction. 6.0 Managing Service Expectation and Capacity In times when demands for services increase, CAPE Industrial Services tries to cope by conducting reliable forecasts. The company so as to keep track of its activities regularly keeps records of previous business operations. This aids the managers from predicting sudden increases of service demand. In order to cope with peak months for ad-hoc services, the customers managers are advised to make their project plans ahead of time. Through this system, CAPE is able to plan ahead for availability of equipment, consumables and personnel that will be used for upcoming projects. 7.0 Recommendations One of the problems that the organisation might face is the mistake their site personnel are committing because of their lack of training and development. As previously mentioned, this is a vital factor so as to maintain efficient service in the company and lessen the number of mistakes which can be made on one of the sites. In order to remedy this problem, the managers can plan an effective and appropriate program for each employee based on their respective duties within the company. The managers can also implement a system at the sites wherein the older workers with more site experience can assist newly hired employees. This can be a more appropriate method of training as the exposure of the workers to the actual work area can help them adjust to the nature of their job. Regular evaluation of the workers can help in improving the skills of the workers and keep them up to date of their current work performance. In this way, quality of service is maintained and skills are enhanced. Overall, the performance of CAPE Industrial Services is efficient. Considering its effective strategies and significant goals for quality service, it is enough to say that the services provided by CAPE are good and successful. However, there are other factors that are to be considered in this type of service. The consideration of these factors will not only help the company in serving their customers better, but it will also help them maintain quality and service provided to existing and potential new customers. 8.0 Operational Improvement Through the Use of Technology In reality, the world of a service company in the Oil and Gas Industry is changing. The expectations of people are different than those of past generations, Safety and Quality are becoming more important features of the industry each year, cost pressures continue to mount, and new information technologies have changed operational functions (Cushman and Shanklin, 1996; Bowers, 1987). As a result, the captive market plan concept is declining and the services are being exposed to a greater amount of competition than in the past. Due to these changes, the old strategies of a service company system must also adapt. This adaptation will definitely contribute to sufficient flexibility that will meet customers needs in an ever-changing environment while retaining the beneficial aspects of a Multi-Disciplined service provider. As CAPE is focused on giving their customers a quality service, one of the possible strategies that can be employed by the company is the application of the One Stop Sh op Fabric Maintenance service provider. As information technologies have advanced, the virtual organisation concept has been promoted as an alternative too traditional, vertically integrated organisational structures (Goldman et al, 1995). In virtual organisations, a lead entity creates an alliance with a set of other organisations (Grenier Metes, 1995). The tasks performed by the virtual organisation are divided among the entities that comprise it, based upon their respective competencies. Virtual organisations can produce superior results because they harness market forces to combine competencies in ways that traditional organisations, using internal mechanisms, cannot (Chesbrough Teece, 1996). Once constituted, the lead organisation operates the virtual organisation by co-ordinating parallel tasks through the use of sophisticated information technologies and management systems, thus creating a coherent system. A virtual organisations membership changes over time as market conditions and technologies shift and the strategies and resources of the constituent organisations evolve. While virtual organisations are most often found in high technology industries such as the development of new computer systems, some characteristics of CAPE Industrial Services make it amenable to the successful operation of a company that services the needs of the Oil and gas Industry. 9.0 Conclusion While CAPES Operations may take a lot of resources to maintain the business and the quality of service provided, the benefits that it can provide outweigh the expense incurred. Aside from that, the services offered by CAPE will definitely increase in quality, hence, greatly contributing to the goals of the company. Through careful and effective planning, budgeting and implementation, CAPE Industrial Services can begin on making little changes, improving the company one step at a time. The important thing is that constant adaptation to change is being done and that the Operations management is coming up with ways on how to improve the services that are provided by the company and keeping the customer coming back. 10.0 References Bowen, D.E., and Cummings, T.G. (1990). Suppose we took service seriously. In Service Management Effectiveness, New York: Jossey-Bass Publishers, 1-4 Chase, R.B., and Hayes, R.H. (1991). Beefing-up operations in service firms. Sloan Management Review, 33 (1), 15-26 Chesbrough, H. W., and Teece D. J. (1996, January-February). When is Virtual virtuous?: Organising for innovation. Harvard Business Review, 65-73 Goldman, S. L., Nagel, R. N., and Preiss, K. (1995). Agile Competitors and Virtual Organisations: Strategies for Enriching the Customer. New York: Van Nostrand Reinhold Grenier R., and Metes, G. (1995). Going Virtual: Moving Your Organisation Into the 21st Century. Upper Saddle River, NJ: Prentice Hall PTR www.soc.napier.ac.uk/module.php3?op=getlecturecloaking=nolectureid=1935516 Karmarkar, U.S., and Pitbladdo, R. (1995). Service markets and competition. Journal of Operations Management, 12 (4), 397-411 Kellogg, D.L. and Nie, W. (1995). A framework for strategic service management. Journal of Operations Management, 13, 323-337 Lovelock, C.H. (1992). A basic toolkit for service management. In Managing services: marketing, operations, and human resources 2nd ed. Englewood Cliffs, NJ: Prentice Hall Roth, A.V., and Van Der Velde, M. (1991). Operations as marketing: A competitive service strategy. Journal of Operations Management, 10 (3), 303-328 Judd, R.C. (1964). The case for redefining services. Journal of Marketing, 28, 1 Rathmell, J.M. (1974). Marketing in the service sector, Cambridge, MA: Winthrop Schmenner, R.W. (1986). How can service businesses survive and prosper. Sloan Management Review, 27 (3), 21-32 Shostack. G.L. (1977). Breaking free from product marketing. Journal of Marketing, 41 (4) Sullivan, R.S. (1981). The service sector: Challenges and imperatives for research in operations management. Journal of Operations Management, 2 (4), 211-214 Thomas, D.R.E (1978). Strategy is different in service businesses. Harvard Business Review, 56 (4), 158-165

Employee of the Month Essay Example for Free

Employee of the Month Essay Zack Bradley, a box boy at Super Club, a Price Club/Costco/Sam’s Club type store. He’s more than content with his life as a box boy. He lives with his grandmother, hangs out with his buddies in their homemade lounge in the center of the store’s shopping racks, trades away dented goods, and gets along with just about everyone. In fact, there’s only one person Zack can’t seem to get along with: lead cashier Vince Downey (Dax Shepard), the epitome of retail world brown nosing. Vince has been employee of the month at Super Club for seventeen months straight and winning the eighteenth time means big prizes (including a â€Å"newish† Chevy Malibu) and a promotion. Usually that title wouldn’t mean anything to a slacker like Zack, but when the new hot cashier Amy (Jessica Simpson) appears on the scene with rumors that she goes for employee of the month, Zack decides to give Vince some competition. This is, at its heart, an underdog film, which I almost always enjoy to some degree. Zack is constantly trod upon by Vince’s overwhelmingly good luck. Even when Zack and his friends try to get the best of the big suck up, something good happens for the egotistical wonder that allows him to come out ahead. It’s a real testament to the power of positive thinking once you learn that Vince sees his job as a big success (â€Å"why climb a mountain when you can win the land race? † he asks) while Zack knows his job sucks but took it as a way not to hurt anyone after a business failure cost his grandmother her retirement savings; Vince thinks well so he does well, Zack doesn’t. But really it’s a way of making the audience really want Vince to get his comeuppance, and feel a great sense of satisfaction once he begins to. With a cast comprised of stand-up comedians, singer turned actors, and former Ashton Kutcher â€Å"Punk’d† assistants one doesn’t exactly expect Oscar caliber acting from Employee of the Month, however the performances aren’t terrible either. Dane Cook acts as a subdued Ryan Reynolds which is exactly what this role needs. Reynolds’ normal antics would be too much for the tempo of this movie. Jessica Simpson only has the demand of being attractive and an object of desire; a role she fills perfectly, although a few of her lines are still wince-worthy. Dax Shepherd is a bit over the top in the villain role, but it works. The true standout performances come from the supporting comedic roles, filled with actors like Andy Dick, Harland Williams, Brian George, Tim Bagley, and Napoleon Dynamite’s Pedro, Efren Ramirez. With a cast able to capture laughs in just about every direction, the film keeps the audience snickering, if not making them laugh a little louder. Indeed, Employee accomplishes more chuckles with a little subtlety than with its attempts at the big laughs, although there are more than a few of those. Observant audience members will notice just how much the employees of Super Club abuse the store’s merchandise, from using broken products as bargaining chips to having gallon buckets of ice cream and massive bags of chips in their homes. People willing to consider the movie even further will find hilarity in the way the employees of Super Club treat their retail jobs so seriously, as if cleaning up that spill or the speed of a cashier’s pass-through rate really matters. Dane Cook and Dax Shepard may not offer the best underdog comedy this year, and the movie certainly doesn’t stand up to Wedding Crashers (which shared the same producers as the advertisements are more than happy to remind everyone) but it’s still an enjoyable, silly little comedy. Consider it along the same guilty pleasure lines as Jingle All the Way or Dodgeball or a more viewer friendly version of that Steve Carell comedy. It’s good for lighthearted fun, just don’t expect any life changing experience watching two store clerks competing for the grand title of Employee of the Month.

Study On Science And Mathematics In English

Study On Science And Mathematics In English My name is Chung Wan Teng, studying in the diploma in business management course at Olympia College Ipoh. As mentioned-above, I would like to support all students must use the teaching of Science and Mathematics in English. As a student, I want to take this opportunity sharing my opinion about support to teach of Science and Mathematics in English. 2. Recently the popular issue in our social about the teaching of Science and Mathematics in English is arguing at newspapers, televisions and internet. The research shows (Ong Saw Lan, School of Education Studies, and University Sains Malaysia) that in 2003, the Malaysian government implemented a new policy in the national education system. That is English is made the language of instruction in schools for teaching of Sciences, Mathematics. During the previous years, these subjects have been taught in Malay language but seems like no any improvement from students and parents. Besides that, the purpose of using English to teach these subjects is to enable students to improve in their English and SINGAPORE is a good example of the value of English to teach Mathematics and Science. They are using English to study, learn, communicate and write. Therefore, they can talk English correctly with their family, friends and tourists. They are keeping improve themselves anytime. 3. In addition, I believe that the teaching and learning of Science and Mathematics in English not only pave the way for a borderless society and it also motivates students to learn more than one language efficiently and students will get benefit in this way. As we all know that English is the language spoken internationally and mastery in this language would allow easy access to information in these fields. The decision to change the medium of instruction from the Malay language to English for the teaching and learning of Science and Mathematics subjects was made based on the governments concern on the nations human capital development towards and wish to achieve the standard of a developed country, as well as an early preparation to compete in the era of globalization. 4. The Star Online (2011) in its front pages states that some of Sarawaks top educationists are saying the importance of English as a global language must not be denied. Therefore, we cannot ignore English and it is international language. These are few advantages for students if teaching of Sciences and Mathematics in English. First, students can easily adapt when they enter university, especially oversea universities. If they do not know to talk in English, they will be unsafely because they dont know how to talk other country mother tongue. The second advantages is if use English for teaching these subjects, student can improve their English in many aspect such as communicate skill, comprehension, reading and writing skill. On the other hand, if some students are poor in English, they can go tuition centre to learn English like Erican. There will provide professional teacher to teach and guide them correctly. Thirdly, being able to learn Sciences and Mathematics in English to make students can cope and handle with their further studies well. This is a significant advantage to learn these subjects in English. Fourthly, it also helps students in their future career. If has a local student to be a scientist, or work in medical professions, the student cannot explain the findings to the world as he does not know the knowledge of Scientific English. Another example is if a businessman needs using the Mathematics terms in English, otherwise he possibly can expand to the outside world perhaps he can get a good future at outside. Another advantage is information access. Some of the well-known math and science journals, including Annals of Mathematics, Nature and Science, are written in English. These journals are more widely cited by scholars than similar journals. Many respected journals are translated into other languages, but the earliest and most accurate accounts of the authors words are always in English. In university science courses, access to the latest information can mean the difference between a good and great student. This constitutes a considerable academic advantage to learning math and science in English. For mathematics students, having access to newly developed proofs and theorems can make the difference when giving presentations at math conferences and competitions. 5. Therefore, for my opinion Sciences and Mathematics should be taught in English to equip Malaysian students with this language skill for a competitive world. As I mentioned above English is often used as an international languages creates a great ease in communication among people who would otherwise probably never be able to communicate. For my view, actually teaching of Mathematics and Science in English is viable because we have enough resources, materials and expertise knowledge. We have a first-class plan but we just need more time to effectively implement the plan in nationwide. In this case, I am not the means to against Bahasa Malaysia and I do know that its our national language, but what I am saying that is using English to teach these subjects will bring a lot of benefits as I mentioned above. 6. The research shows that (The Star Online, 2008) by Mahendran Maniam, Seri Kembangan, Selangor said English in Sciences and Mathematics can help increase proficiency. I am fully support this point. This is because teaching of Sciences and Mathematics in English would help the students especially the youngest youth. They are able to get more information and resources from network TV, internet and some high quality references books because most of them are English. Therefore I would know that some of the scientific terms from English which have similar spelling, for example computer komputer, science sains, constant konstanta, logarithm logaritma and so on. If a student say cannot understand English, why visit blogger, Facebook, Google and msn on English not a problem. They are just finding excuse to lie on themselves. So, I think teaching Sciences and Mathematics in English are not a problem for student. In conclusion, this all is the reasons why I support using English to teach Science and Mathematics because it provides many benefits to students. As we all know that English is a national language and it also important in our life. I hope the government will agree and continue with the teaching of both of these subjects in English because we need to look ahead and move forward to get a best life in future. Student will be more talkative in English when they study at overseas university and working in a company which is using English to communicate. Besides that, I would like to mention again Im not against Bahasa Melayu (our nation language), because English will be more useful in our future life. Therefore, I hope Sir to support my stand of teaching Science and Mathematics in English. Thank you for spend your time reading my opinion. This all are the benefits of teaching Science and Mathematics in English. I hope to hear from you soon regarding. Your faithfully, _________________ ( CHUNG WAN TENG) http://webmastermalaysia.com/mamak-stall/18270-please-support-teaching-math-science-english.html http://thestar.com.my/news/story.asp?file=/2008/11/23/focus/2615885HYPERLINK http://thestar.com.my/news/story.asp?file=/2008/11/23/focus/2615885sec=focusHYPERLINK http://thestar.com.my/news/story.asp?file=/2008/11/23/focus/2615885sec=focussec=focus Teaching of Mathematics and Science in English   PPSMI http://thestar.com.my/news/story.asp?file=/2011/11/6/sarawak/9849571HYPERLINK http://thestar.com.my/news/story.asp?file=/2011/11/6/sarawak/9849571sec=sarawakHYPERLINK http://thestar.com.my/news/story.asp?file=/2011/11/6/sarawak/9849571sec=sarawaksec=sarawak http://web.usm.my/education/publication/jpp23-8_maths%20and%20science%20in%20english.pdf http://howtoteachenglisheffectively.blogspot.com/2012/05/math-and-science-should-be-taught-in.html http://www.recom.org/forum/showthread.php?t=5937 Strengthening English by improving the teaching of  English http://prasys.info/2009/03/my-thoughts-on-science-and-maths-in-english/

Dennis the Menis movie report Essay -- essays research papers

Dennis the Menace Report In the movie Dennis the Menace, there are many different age groups represented; childhood, adolescence, adulthood, and older adulthood. During childhood, children are carefree, fearless, talkative, curious, and playful. In adolescence, teens are faced with many important responsibilities and decisions. They start to become more mature and become interested in the opposite sex and sexual actions. When you enter into the adulthood and older adulthood world then you are faced with many more decisions and obstacles including; what job you are going to choose to do for the rest of your life and when or if you are even going to get married and start a family. Also, you must think about buying food, clothes, a house, car and other necessities or wants. Along with each age group comes some worries. When you are in the childhood age group, things that seem big to you actually are not all that big. For example, when Dennis’ mom tells him he has to go to Margaret’s house while she goes to work all summer, he acts like it is the end of the world. In the adolescent age group things get a little more stressful. Some things that are stressful for the adolescents are keeping up their grades because school has gotten harder, getting a job, making the team, and things like that. With the adulthood and older adulthood age group comes the realization of necessities needed to just get by because it is the first time you are supporting yourself. As time goes on you ge...

The Perception of Pain :: Senses Medical Essays

The Perception of Pain At some point in life, all people experience pain. The presence of pain can prevent further damage to an injured area or even prevent an injury from occurring, but pain that continues, after treatment or even after healing, can be debilitating (Loeser and Melzack, 1999). Stephani Curtis (1997) presents a case study of a 32-year-old woman, Mrs. J, who injured her lower back when she fell off a horse. As a result of this accident, Mrs. J experienced a ruptured lumbar disc. The treatment, a lumbar laminectomy, failed to alleviate her pain. Due to the pain and the effects of her prescribed medication, Mrs. J was forced to curtail her activities, and she had to quit her job as a truck driver. Psychologists, neurosurgeons, and other health-care professionals research to relieve pain for patients like Mrs. J. This much needed research offers hope for the millions of people whose lives have been disrupted by pain, such as chronic pain, hyperalgesia, and allodynia. While pain has always been present in humans' lives, Loeser and Melzack (1999) report that it is in only the past 30 years that pain research has made advances in both the treatment and the understanding of pain. There are three basic categories of pain: transient, acute, and chronic. Short-term, or transient pain, serves to protect an individual from any lasting damage. Nociceptive transducers activate this beneficial kind of pain in daily life when people stub a toe or get a mild sunburn. People rarely seek medical care to address transient pain symptoms. The pain itself motivates the person to stop the harmful activity to prevent additional pain and damaging injury. When damage does occur to an injured area, nociceptive transducers also activate acute pain, another beneficial type of pain. A broken bone or a tissue-damaging burn are examples of this medium-duration pain. People normally go to the doctor to aid the natural healing of the body and to reduce pain. Acute pain rarely continues for longer than three months; although, continuous acute pain from malignant diseases can last longer. The final category of pain, chronic, presents many challenges to both patients, like Mrs. J, and health-care providers. The pain fails to cease after treatment or even after healing in some cases. The body may be unable to heal as in the amputation of a limb. Pain experienced in the missing limb is known as phantom limb pain (Loeser and Melzack, 1999; Pain Drain, 1999).