Night World : Dark Angel Chapter 9

It was David, of course. Gillian turned around and stared at him, blinking. He was standing just inside the doorway, his jacket slung over one shoulder, the other hand in his pocket. His jaw was tight, his eyes dark. He was looking at Tanya. There was a silence. (How long? How long has he been there, Angel?) (Uhhh, I'd say since round about†¦ the beginning.) (Oh, my.) So that's why Gillian had been so low key and noble and let Tanya do all the yelling and threatening. They must have come off like Dorothy and the Wicked Witch. A sense of justice stirred inside Gillian. She made a hesitant move toward David. â€Å"David-you don't understand-â€Å" David shook his head. â€Å"I understand just fine. Don't try to cover for her. It's better for me to find out.† (Yeah, shut up, minibrain! Now look mildly distressed, slightly awkward. You guess they want to be alone now.) â€Å"Uh, I guess you guys want to be alone now.† (Anyway, you have to hurry to get your ride.) â€Å"Anyway, I have to hurry to get my ride.† (These aren't the droids you're looking for.) â€Å"These aren't-† (I'm going to kill you, Angel!) Flustered, Gillian made one last gesture of apology and almost ran for the door. Outside, she walked blindly. (Angel!) (Sorry, I couldn't resist. But look at you, kid! Do you know what you've done?) (I guess †¦ I got rid of Tanya.) As the adrenaline of battle faded, the truth of this was slowly beginning to dawn on her. It brought a hint of glorious warmth, a sparkling promise of future happiness. (Smart kid!) (And-I did it fairly. It was all true, wasn't it, Angel? She's really been messing around with Bruce?) (Everybody's been messing around with Bruce. Yes, it was all true.) (And what about Kim? Is she the one who spreads rumors about people?) (Like butter on Eggos.) (I just-she seemed so sweet. When we talked about rumors in the cafeteria she patted my hand.) (Sure, she's sweet-to your face. Turn left here.) Gillian found herself emerging from the school building. As she went down the steps she saw three or four cars parked casually in the roundabout. Macon's BMW convertible was one. He looked up at her and gave an inviting nod toward the car. Other people shouted. â€Å"Hey, Jill, need a ride?† â€Å"We wouldn't want you to get lost in the woods again!† Gillian stood, feeling like a southern belle. So many people wanting her-it made her giddy. Angel was grandly indifferent (Pick anybody!) and she could see Amy's Geo a little distance away. Amy and Eugene were standing by it, looking up at her. But getting in a car with Eugene Elfred would be disastrous to her new status. She picked Cory the Party Guy, and the ride home was filled with his nonstop talk about Macon's party on Saturday. She had trouble getting rid of him at the door. Once she did, she walked up to her bedroom and fell on her bed, arms out. She stared at the ceiling. (Phew!) It had been the most incredible day of her life. She lay and listened to the quiet house and tried to gather her thoughts. The warmth was still percolating inside her, although it was mixed with a certain amount of anxiety. She wanted to see David again. She wanted to know how things had turned out with Tanya. She couldn't let herself feel happy until she was sure†¦ â€Å"Relax, would you?† Gillian sat up. The voice wasn't in her ear, it was beside the bed. Angel was sitting there. The sight hit her like a physical blow. She hadn't seen him since that morning and she'd forgotten how beautiful he was. His hair was dark golden with paler gold lights shimmering in it. His face was-well-classic perfection. Absolutely pure, denned like a sculpture in marble. His eyes were a violet so glorious it actually hurt to look at it. His expression was rapt and uplifted†¦ until he winked. Then it dissolved into mischief. â€Å"Uh, hi,† Gillian whispered huskily. â€Å"Hi, kid. Tired?† â€Å"Yeah. I feel†¦ used up.† â€Å"Well, take a nap, why don't you? I've got places to go anyway.† Gillian blinked. Places? â€Å"Angel†¦ I never asked you. What's heaven like? I mean, with angels like you, it's got to be different from most people's idea. That meadow I saw-that wasn't it, was it?† â€Å"No, that wasn't it. Heaven-well, it's hard to explain. It's all in the oscillation of the spatial-temporal harmonics, you know-what you'd call the inherent vibration of the plane. At a higher vibration everything assumes a much more complicated harmonic theme. †¦Ã¢â‚¬  â€Å"You're making this up, aren't you?† â€Å"Yeah. Actually it's classified. Why don't you get some sleep?† Gillian already had her eyes shut. She was happy when she woke up to smell dinner. But when she got downstairs, she found only her mother. â€Å"Dad's not home?† â€Å"No. He called, honey, and left a message for you. He'll be out of town on business for a while.† â€Å"But he'll be back for Christmas. Won't he?† â€Å"I'm sure he will.† Gillian didn't say anything else. She ate the hamburger casserole her mother served-and noticed that her mother didn't eat. Afterward, she sat in the kitchen and played with a fork. (You okay?) The voice in her ear was a welcome relief. (Angel. Yeah, I'm all right. I was just thinking†¦ about how everything started with Mom. It wasn't always like this. She was a teacher at the junior college†¦) (I know.) (And then-I think it was about five years ago- things just started happening. She started acting crazy. And then she was seeing things-what did I know about drinking then? I just thought she was nuts. It wasn't until Dad started finding empty bottles†¦) (I know.) (I just wish†¦ that things could be different.) A pause. (Angel? Do you think maybe they could be?) Another pause. Then Angel's voice was quiet. (I'll work on it, kid. But, yeah, I think maybe they could be.) Gillian shut her eyes. After a moment she opened them again. (Angel-how can I thank you? The things you're doing for me †¦ I can't even start to tell you †¦) (Don't mention it. And don't cry. A cheery face is worth triple A bonds. Besides, you have to answer the phone.) (What phone?) The phone rang. (That phone.) Gillian blew her nose and said a practice â€Å"Hello† to make sure her voice wasn't shaky. Then she took a deep breath and picked up the receiver. â€Å"Gillian?† Her fingers clenched on the phone. â€Å"Hi, David.† â€Å"Look, I just wanted to make , sure you were okay. I didn't even ask you that when-you know, this afternoon.† â€Å"Sure, I'm okay.† Gillian didn't need Angel to tell her what to say to this. â€Å"I can handle myself, you know.† â€Å"Yeah. But Tanya can be pretty intense sometimes. After you left she was-well, forget that.† He doesn't want to say anything bad about her, Gillian thought. She said, â€Å"I'm fine.† â€Å"It's just-† She could almost feel the frustration building on the other side of the line. And then David burst out as if something had snapped, â€Å"I didn't know!† â€Å"What?† â€Å"I didn't know she was-like that! I mean, she runs the teen helpline and she's on the Centralia relief committee and the Food Cupboard project and .. . Anyway, I thought she was different. A good person.† Conscience twinged. â€Å"David, I think she is some of the things you thought. She's brave. When that window-â€Å" â€Å"Quit it, Gillian. You're those things. You're brave and funny and-well, too honorable for your own good. You tried to give Tanya another chance.† He let out a breath. â€Å"But, anyway; you might have guessed, we're finished. I told Tanya that. And now†¦Ã¢â‚¬  His voice changed. Suddenly he laughed, sounding as if some burden had fallen off him. â€Å"Well, would you like me to drive you to the party Saturday night?† Gillian laughed, too. â€Å"I'd like it. I'd love it.† (Oh, Angel-thank you!) She was very happy. The rest of the week was wonderful. Every day she wore something daring and flattering scavenged from the depths of her closet. Every day she seemed to get more popular. People looked up when she walked into a room, not just meeting her eyes, but trying to catch her eye. They waved to her from a distance. They said hello up and down the halls. Everyone seemed glad to talk to her, and pleased if she wanted to talk to them. It was like being on a skyrocket, going higher and higher. And, always, her guide and protector was with her. Angel had come to seem like a part of her, the most savvy and ingenious part. He provided quips, smoothed over awkward situations, gave advice about who to tolerate and who to snub. Gillian was developing an instinct for this, too. She was gaining confidence in herself, finding new skills every day. She was literally becoming a new person. She didn't see much of Amy now. But Amy had Eugene, after all. And Gillian was so busy that she never even got to see David alone. The day of the party she went to Houghton with Amanda the Cheerleader and Steffi the Singer. They laughed a lot, got whistled at everywhere, and shopped until they were dizzy. Gillian bought a dress and ankle boots-both approved by Angel. When David picked her up that night, he let out a soft whistle himself. â€Å"I look okay?† â€Å"You look†¦Ã¢â‚¬  He shook his head. â€Å"Illegal, but also sort of spiritual. How do you do that?† Gillian smiled. Macon the Wallet's house was the house of a rich guy. A fleet of artsy reindeer made out of some kind of white twigs and glowing with tiny lights graced the lawn. Inside, it was all high ceilings and track lighting, oriental rugs, old china, silver. Gillian was dazzled. (My first real party! I mean, my first Popular Party. And it's even kind of, sort of for me.) (Your first real party, and it's all for you. The world is your oyster, kid. Go out and crack it.) Macon was coming toward her. Other people were looking. Gillian paused in the doorway of the room for effect, aware that she was making an entrance-and loving it. Her outfit was designer casual. A black minidress with a pattern of purple flowers so dark it could hardly be distinguished. The soft, crepey material dung to her like a second skin. Matte black tights. And of course the ankle boots. Not much makeup; she'd decided on the fresh, soft look for her face. She'd darkened her lashes just enough to make the violet of her eyes a startling contrast. She looked stunning†¦ and effortless. And she knew it very well. Macon's hooded eyes roved over her with something like suppressed hunger. â€Å"How's it going? You're looking good.† â€Å"We feel good,† Gillian said, squeezing David's arm. Macon's eyes darkened. He looked at the intersection of Gillian's hand and David's arm as if it offended him. David looked back dispassionately, but a sort of wordless menace exuded from him. Macon actually took a step back. But all he said was, â€Å"Well, my parents are gone for the weekend, so make yourself at home. There should be food somewhere.† There was food everywhere. Every kind of munchy thing. Music blasted from the den, echoing all over the house. As they walked in, Cory greeted them with, â€Å"Hey, guys! Grab a glass, it's going fast.† When he'd said that he would round up a keg last week, Gillian had foolishly misheard it as â€Å"a cake.† Now she understood. It was a keg of beer and everybody was drinking. And not just beer. There were hard liquor bottles around. One guy was lying on a table with his mouth open while a girl poured something from a rectangular bottle into it. â€Å"Hey, Jill, this is for you.† Cory was trying to give her a plastic glass with foam overflowing the top. Gillian looked at him with open scorn. She didn't need Angel's help for this. â€Å"Thanks, but I happen to like my brain cells, Maybe if you had more respect for yours you wouldn't be flunking biology.† There was laughter. Even Cory laughed and winced. â€Å"Right on,† Daryl the Rich Girl said, raising a can of diet Barq's root beer to Gillian in salute. And David waved Cory away and reached for a Coke. Nobody tried to pressure them and the guy on the table even looked a little embarrassed. Gillian had learned that you could pull anything off if you were cool enough, composed enough, and if you didn't back down. The feeling of success was much more intoxicating than liquor could have been. (How about that? Pretty good, huh? Huh? Huh?) (Oh †¦ oh, yeah, fine.) Angel seemed to deliberate. (Of course, it does say, â€Å"Wine maketh the heart of man glad†¦Ã¢â‚¬ ) (Oh, Angel, you're so silly. You sound like Cory!) Gillian almost laughed out loud. Everything was exciting. The music, the huge house with its opulent Christmas decorations. The people. All the girls threw their arms around Gillian and kissed her as if they hadn't seen her in weeks. Some of the boys tried, but David warned them off with a look. That was exciting, too. Having everyone know she was together with David Blackburn, that he was hers. It put her status through the ceiling. â€Å"Want to look around?† David was saying. â€Å"I can show you the upstairs; Macon doesn't care.† Gillian looked at him. â€Å"Bored?† He grinned. â€Å"No. But I wouldn't mind seeing you alone for a few minutes.† They went up a long carpeted staircase lined with oil paintings. The rooms upstairs were just as beautiful as downstairs: palatial and almost awe inspiring. It put Gillian in a quiet mood. The music wasn't as loud up here, and the cool marble gave her the feeling of being in a museum. She looked out a window to see velvet darkness punctuated by little twinkling lights. â€Å"You know, I'm glad you didn't want to drink back there.† David's voice behind her was quiet. She turned, trying to read his face. â€Å"But†¦ you were surprised?† â€Å"Well-it's just sometimes now you seem so adult. Sort of worldly.† â€Å"Me? I mean-I mean you're the one who seems like that.† And that's what you like in girls, she thought. He looked away and laughed. â€Å"Oh, yeah. The tough guy. The wild guy. Tanya and I used to party pretty hard.† He shrugged. â€Å"I'm not tough. I'm just a small-town guy trying to get through life. I don't look for trouble. I try to run from it if I can.† Gillian had to laugh herself at that. But there was something serious in David's dark eyes. â€Å"I admit, it sort of had a way of finding me in the past,† he said slowly. â€Å"And I've done some things that I'm not proud of. But, you know †¦ I'd like to change that-if it's possible.† â€Å"Sort of like a whole new side of you that wants to come out.† He looked startled. Then he glanced up and down her and grinned. â€Å"Yeah. Sort of like that.† Gillian felt suddenly inspired, hopeful. â€Å"I think,† she said slowly, trying to put her ideas together, â€Å"that sometimes people need to-to express both sides of themselves. And then they can be †¦ well, whole.† â€Å"Yeah. If that's possible.† He hesitated. Gillian didn't say anything, because she had the feeling that he was trying to. That there was some reason he'd brought her up to talk to her alone. â€Å"Well. You know something weird?† he said after a moment. â€Å"I don't feel exactly whole. And the truth is-† He looked around the darkened room. Gillian could only see his profile. He shook his head, then took a deep breath. â€Å"Okay, this is going to sound even dumber than I thought, but I've got to say it. I can't help it.† He turned back, toward her and said with a mixture of determination and apology, â€Å"And since that day when I found you out there in the snow, I have this feeling that I won't be, without †¦Ã¢â‚¬  He trailed off and shrugged. â€Å"Well-you,† he said finally, helplessly. The universe was one enormous heartbeat. Gillian could feel her body echoing it. She said slowly, â€Å"I †¦Ã¢â‚¬  â€Å"I know. I know how it sounds. I'm sorry.† â€Å"No,† Gillian whispered. â€Å"That wasn't what I was going to say.† He'd turned sharply away to glare at the window. Now he turned halfway back and she saw the glimmer of hope in his face. â€Å"I was going to say, I understand.† He looked as if he were afraid to believe. â€Å"Yeah, but do you really?† â€Å"I think I do-really.† And then he was moving toward her and Gillian was holding up her arms. Literally as if drawn to do it-but not just by â€Å"physical attraction. It sounded crazy, Gillian thought, but it wasn't physical so much as †¦ well, spiritual. They seemed to belong together. David was holding her. It felt incredibly strange and at the same time perfectly natural. He was warm and solid and Gillian felt her eyes shutting, her head drifting to his shoulder. Such a simple embrace, but it seemed to mean everything. The feelings inside Gillian were like a wonderful discovery. And she had the sense that she was on the verge of some other discovery, that if she just opened her eyes and looked into David's at this moment, somehow it would mean a change in the world†¦ (Kid?) The voice in Gillian's ear was quiet. (I really hate to say it, but I have to break this up. You have to sidle down to the master bedroom.) Gillian scarcely heard and couldn't pay attention. (Gillian! I mean it, kid. There's something going on that you have to know about.) (Angel?) (Tell him you'll be back in a few minutes. This is important!) There was no way to ignore that tone of urgency. Gillian stirred. â€Å"David, I have to go for a sec. Be right back.† David just nodded. â€Å"Sure.† It was Gillian who had trouble letting go of his hand, and when she did she still seemed to feel his grip. (This had better be good, Angel.) She blinked in the light of the hallway. (Go down to the end of the hall. That's the master bedroom. Go on in. Don't turn on the light.) The master bedroom was cavernous and dark and filled with large dim shapes like sleeping elephants. Gillian walked in and immediately banged into a piece of heavy furniture. (Be careful! See that light over there?) Light was showing around the edges of double doors on the other side of the room. The doors were closed. (And locked. That's the bathroom. Now, here's what I want you to do. Walk carefully over to the right of the bathroom and you'll find another door. It's the closet. I want you to quietly open that door and get in it.) (What?) Angel's voice was elaborately patient. (Get in the closet and put your ear against the wall.) Gillian shut her eyes. Then, feeling exactly like a burglar, she slowly turned the handle of the closet door and slipped inside. It was a walk-in closet, very long but stuffy because of the clothes bristling from both sides. Gillian had a profound feeling of intrusion, of being an invader of privacy. She seemed to walk a long way in before Angel stopped her. (Okay. Here. Now put your ear against the left wall.) Eyes still shut-it seemed to make the absolute darkness more bearable-Gillian burrowed between something long sheathed in plastic and something heavy and velvety. With the clothes embracing her on either side, she leaned her head until her bare ear touched wood. (Angel, I can't believe I'm doing this. I feel really stupid, and I'm scared, and if anybody finds me-) (Just listen, will you?) At first Gillian's heart seemed to drown out all other sounds* But then, faint but clear, she heard two voices she recognized.

Robert. M. Sapolsky: An Example of Versatility and Dedication

Civilization is a flow of billions of human beings, but it is only few who take up the task of developing it. It is purely their hard work that secures, augments, ramifies and manifests the lives of the rest.Away from the usual buzz of the society or any glitz, these people devote their energy, time and attention on the discoveries of science and art.These hermits, who are usually oblivious of laurels or social recognition, rightfully deserve to be highlighted, as that could inspire many to become their active followers. Hence, this essay focuses on a person who belongs to that rank and file, with a trail of his contribution in the field of biology. He is Robert. M. Sapolsky.The Sparks and Steps Chance collision ruled Sapolsky's destiny. Otherwise, even he didn't imagine that someone groomed in urban settings like Benson Hurst and Brooklyn, could fall in love with Natural History Museum of New York, and subsequently with paleontology – which finally set the mind of a boy of 12 years to explore the lives of primates for the rest of his life.That concrete aim about future made him taking Swahili at the school level, as he was determined to go to Africa! After that, he developed his interest on neuroscience, which propelled his focus on the neurobiological basis of behavior. In this way a roadmap of his activities were made: from field behavior to brain and behavior.He found his mentor in Melvin Konnor (the writer of ‘The Tangled Wing', on brain and behavior), who was the chairman of anthropology at Emory University, whose writing prowess equally attracted Sapolsky. No wonder, he gradually has risen himself to the rank of his mentor, by becoming a researcher per excellence and also one of the finest scientific and natural history writer, save his oratory skills.Otherwise, he received his Ph.D. in Neuroendocrinology from Rockefeller University, before receiving his AB in biological anthropology from Harvard University. Currently he is a professor at St anford University.On the Field The umpteenth number of solitary sojourns in the grasslands of Kenya for 20 years, coupled with uncounted hours in laboratory perhaps took Sapolsky where he is today – most knowledgeable person on earth about baboon behavior, an inveterate researcher of neuroscience, a magnificent orator and a prolific writer, who once made Serengeti as his hermitage.Sapolsky, the Common Man He has two young kids and a zoologist wife. Since the kids are not yet ready to lead a tent-life, he has to shuttle between Manhattan and Nairobi, but that doesn't put up any stress on him – why, he himself is a stress specialist! He misses out nothing, except his piano sessions – though there is a piano in his lab, which was once brought by his first salary – he doesn't get time for it anymore!

Forest Hills Case Study Essay

According to the case materials, Forest Hill Paper Company is classified as a small manufacturer, and one that is â€Å"closely-held.† This could lead one to believe that it is possibly a family-owned business, or at least managed very actively by a few people. Ownership must be very hands on and aware of the business from a micro and macro level. Therefore, we would classify the company as a small business and ownership is probably structured by one or a few people who are very involved. FHPC could be even be an S-corp, depending on further information. Forest Hill operates in a very cyclical industry, with upswings every three to four years, according to the case. This is due to customers buying a lot of paper during good economic times. Customers overbuy and are left with inventories of paper, and therefore don’t buy for a while until another economic boom occurs. Therefore, the industry is very much affected by the overall macro economy. The industry is also being affected in terms of a loss of market share, because there is a trend toward plastic and the use of more environmentally friendly grades of recycled paperboard. One could argue that the industry and market is mature, and even declining. Another aspect to consider about this industry is that it is one that has barriers to entry. The costs of starting a manufacturing company are high. It is not an industry with small capital outlay. Also, there are regulations in manufacturing which could keep competition from arising. We read in the case that Forest Hills is a small company competing against bigger companies in a commodity market. Therefore, FHPC has taken the strategy of differentiation. They have tried to offer a comprehensive amount of products and services, but are trying to stand out from the crowd by offering exceptional service and rapid responses to customer needs. Unlike the bigger companies, FHPC could develop more of a relationship with each  customer, and take more time to listen to their needs and meet customer needs more efficiently. The strategy of differentiation shows their desire to create a niche based, not so much focused on innovation, but on customer service. Hopefully customers will appreciate the service, and want to continue business with FHPC as opposed to the bigger companies. There are many examples of complexities that drive overhead costs for FHPC. One of the complexities is that the company offers a variety of products, with some different processing for each product. We read that the company tries to manufacture products in an order that decreases costs, such as keeping similar processes together. Even so, the changes in process and equipment needed drive overhead costs up with so much variety in products and steps in the manufacturing process. Each time another product is added, or even changed slightly, costs are incurred and will drive overhead in terms of increased material costs or manufacturing costs. If Forest Hills is serious about meeting their customers individual needs, they also need to understand that each customer differential comes with greater overhead costs. The specifics of each customer desire causes complexity. We would also argue that another complexity of overhead costs is due to the cyclical nature of the business. There are times of large quantity of output, while other times production would be down as the demand decreases. This makes it difficult to predict and measure overhead costs, as the output of production varies. The management must truly try to understand their fixed and variable costs and how to balance times of boom and retraction appropriately and efficiently. Capturing Manufacturing Costs The current cost system allocates manufacturing overhead based on the amount of raw materials consumed in the production process. It applies the aforementioned overhead at a rate of $1.05, per $1.00 of raw materials consumed. Given the actual data gathered in exhibit 2, the rate appears to adequately account for the sum of overheads generated, as evidenced by the table below: Cost of a Grade Change FHPC produces 20 different grades of paperboard. Each grade is unique and the amount varies so some batches maybe very large and some quite small. The company practices lean manufacturing so successive batches of similar grades are grouped together in order to reduce waste. The cost of a grade change includes the following: depreciation, labor, energy, other and lost chemicals. Assume 4 grade changes in total from the information provided. Cost to Slit a Reel of Paperboard A parent roll of paperboard is 12 feet long. Food processors require widths of 18 inches. This means that three slits must be made to produce 3 – 18† rolls. Approximately 6 inches of waste is produced by creating 3 – 18† rolls. Only grade A and grade C are slit. A total of 85 reels are produced  each reel requiring 3 slits. A total of 255 slits are made. The overhead for slitting is $195,000 for slitting. The overhead rate per slit is $764.71. Assuming 3 slits per reel the total cost for slitting a reel is $2,294.12. Summary listed below. New Volume-based Overhead Rate If Forest Hill removes the overheads traceable to grade changes and slitting from total overhead, the application rate needs to be adjusted. An appropriate application rate for the remaining OH can be calculated by dividing the aforementioned OH by the sum of RM costs: Activity Based Costs – Grades A-D If an activity based cost system were to be implemented, the parent reel costs (for the same level of activity indicated in exhibit 1) could be estimated as follows: Activity Based Costs and Volume Cost Percent Change Prepare a table that illustrates the percentage change in costs between the volume-based system and the strategic activity-based system. Conclusions and Recommendations What conclusions can you draw from your analysis? As a consultant to Forest Hill, what actions would you recommend? 12. The analysis above shows the concerns of management were accurate. The costs of A and C were understated because the costs related to the slitting operation were unfairly being allocated to other grades. Grades B and D do not consume any of the slitting department resources, thus should not be responsible for the absorption of said departments’ overhead costs. In addition, the economies of scale being generated by high volume sales were being unfairly distributed to low volume grades. This is evident in the  cost of grade B, which was previously only being allocated $140 of total grade change costs (grade change as a percentage of total OH, multiplied by total overhead allocated to grade B). Given that grade changes are only incurred if a grade is run, it makes more sense to allocate costs based on the actual number of a production runs, as opposed to how much material was consumed in a run, which has no bearing on the number of set-ups required.

Accounting Assignment Example | Topics and Well Written Essays - 500 words - 9

Accounting - Assignment Example The company Gulf Craft is engaged in the production and export of sea based vessels such as ships and speed boards. Their fixed cost includes rent for factory and building and salaries paid to staff members who take care of the maintenance of their buildings. Their variable cost comprises of materials used for manufacturing of boats such as cloth and riggings. Their mixed costs includes the cost of transportation that varies depending on the amount of miles that the product needs to be moved and the cost of commission that is paid to middlemen for helping the company sell their products. The company Evian is involved in the production and sale of bottled water. Their fixed cost includes the salaries paid to those who maintain the bottling plants as well as salaries paid to individuals working in finance department. Variable cost includes cost of obtaining or producing more bottles and labels for these bottled with changes in production. Mixed cost includes minimum plus extra money paid for utilization of electricity and cost of commissions paid to employees who are paid a basic minimum salary and commission for their sales. The company named Ircon International Limited is indulged in the activity of engineering as well as constructing the infrastructure and the company specializes in developing transport based infrastructure. The fixed cost of the company includes salaries paid to permanent employees such as employees of human resource department and rents that the company pays to the owner of its offices. The variable costs include the cost of raw materials used in construction such as steel and concrete. The mixed costs include the salaries that the company pays to consultant if consultants are paid on the basis of minimum wage plus consultancy fee paid per hour. The second mixed cost may include the equipment is obtains on rental basis for construction if the equipment owners are paid on the basis of basic fee as

Starbucks Case Analysis Study Example | Topics and Well Written Essays - 1250 words

Starbucks Analysis - Case Study Example Additionally, a number of similar companies such as Dunkin Donuts, McDonald's and Caribou Coffee among others are implementing strategies that are helping them to conquer a larger share of the market. The main objective of this study is to provide a lucid comprehension about how the aspect of employee development can facilitate Starbucks to mitigate the rising issues and also to maintain their competitive position amid their competitors. Discussion Describe The Importance of the Employee Life Cycle Stage Selected to any Organization’s Human Capital Strategy The advancement in the technological aspect and the advent of globalization have not only created opportunities for small firms to establish themselves in the global level but are also creating challenges for business firms through rise in the number of competitors. In this regard, it has become vital for every business to implement employee life cycle stages that would not only aid in maintaining an effective workforce wit hin the business but would also facilitate them to develop skills that would aid to achieve the organizational goals effectively. Employee life cycle is considered to be a Human Resource (HR) process which helps in identifying stages in an employee’s working life along with guiding him/her through the application of management and optimized association process. Six of the common stages in an employment life cycle are recruitment, selection, performance, succession, employee development and transition (Greg Roche, n.d.). The aspect of employee development is considered to be one of the most important functions of Human Resource Management (HRM) in today’s growing competitive business world. In general, employee development implies those actions that help in developing the abilities of an individual employee and organization as a whole. Human Resources of an organization are determined to be amongst the most vital aspects to ensure organizational work efficiency. Loss of a single employee from an organization may at times severely affect the entire working process. The rapid changes in the way businesses are being conducted today have forced large organizations to implement strategies that would not only aid them in updating the skills of their employees but would also help in maintaining a good retention rate of the workforce (Noe, 2010). The concept of employee development has become important over the years because it aids in improving knowledge, skills and competencies which in turn facilitates them to complete their assigned tasks effectively. Additionally, it has also been viewed that the aspect of employee development helps in developing a deep coordinated relation amidst employees of an organization as it indicates that the organization cares about its employees and wants them to work with them in the future (Hameed & Waheed, 2011; WorkSmart, n.d.). Explain How Your Ideas Relate To, and Will Therefore Help To Resolve, the Issues Starbucks A re Facing With reference to the case i.e. Starbucks: Delivering Customer Service by Moon, Y., and Quelch, J., it can be viewed that Starbucks was enjoying its 11th consecutive year of growth rate in terms of sales. However, according to a market research conducted by Starbucks, it was viewed that the company was not meeting with the

Reading and Writing about Arguments Essay Example | Topics and Well Written Essays - 1000 words

Reading and Writing about Arguments - Essay Example People should always think of media as a place you can get information like reading an online newspaper, or report listening. Unfortunately, most people have confined abilities to offer their thoughts with such matters. Some of the social media websites of bookmarking include Blink list, Simpy, and Delicious. Social news website includes Propeller, Digg, and Reddit. The social news site interacts by commenting and voting for articles. Social networking websites include Facebook, Twitter, and Whattsup. The site interacts by adding friends, joining groups, and discussing issues (Rubinstein, Eli, and Jane 98). Among the social websites listed, many people are using social networks such as Tumbler, Twitter, and Facebook. Since internet rapidly propagates, the social network has also progressed. The internet makes the life convenient and faster. With the advancement in technology, people are using Smartphone's, and iPhones to access the internet with much ease. Accessing the social networ k, helps users to contact families, friends, and others living far away. If not properly used social networks can be easily abused. It is therefore important to regulate and understand the importance of social media for young children. The paper therefore, argues on how the negative impact of social networks outshines the positive effect. It is true that the social network has been abused that is why their limitations are so advanced. Social network especially Twitter and Face book is addictive. It has always been believed that alcohol and drugs are more addictive than the addiction of social networks. This is far from the truth. Whether the users are trawling news feed, uploading photos, or posting a comment. There is no shortcut in wasting time on social networks (Qualman 53). Youths login into their accounts after every single minute, and this has become a habit among young people. In the United Kingdom clinics are diagnosing thousands of addicts in a year (Rubinstein, Eli, and J ane 13). The researchers have found that features such as likes and retweets raise the "feel-good "chemicals of the brain. When the users lack endorsements they provoke anxiety and anger. People using the social network do not recognize it as a problem. According to Mr. White a psychologist believes that social network only becomes a problem when it starts interfering with the life of a person. Therefore, I feel social media pose a threat of addiction to others which is not good. Social networking can cause physical and mental disorders to users. Other people argue that social media is healthy because users share their feelings and thoughts easily. That through social media, people connect, and share feelings (Rubinstein, Eli, and Jane 23). This is misleading because, there is no physical meeting. Therefore, its useful impact is very minimal to the parties. According to the study conducted by Nielsen, participating in a social network is harmful. This is because in social media, cas es of bullying are rampant. A phenomenon called "Face book envy" which assumes that the life of online friends is better than the others (Qualman 34). Young people with problems of mental health, social media can easily exacerbate the condition. The stigma experience and online negativity from the online friends because they admit their depression or contact other problems. Also in ages when devices to access internet are everywhere, face to face meeting is fading away as people have resorted to meet screen to screen

Evaluating an International HRM Strategy Assignment

Evaluating an International HRM Strategy - Assignment Example This paper assesses not only the human resource management of ZARA per se but its HRM in relation to expatriate management if it were to enter into joint venture agreement in New Zealand (the host country). To this end, the paper begins with an analysis of the economic environment in New Zealand and its potential relationship with ZARA’s HRM policies. Keeping in view the ageing population pyramid and low female participation rates in New Zealand, hiring expatriates would be necessary as the joint venture team would be a mix of expatriates and host country employees. During this process, cultural training and supporting policies would be necessary to reduce failure rates of expatriate management. Finally, recommendations are offered towards the end regarding the areas that ZARA would need to focus on with respect to strategic human resource management in New Zealand. ZARA, an iconic global fashion brand, was founded by a businessman Amancio Orgega in 1975 owing to his aim of ex panding his factory’s operations by opening a new outlet in La Coruà ±a (don Quijote, 2013). The company has enjoyed great success since its inception with continuous growth in the fashion line being the epitome of ZARA’s overall business strategy. By 1986, the company enjoyed extensive distribution in Spain with outlets in all major cities, whereas two years later, the company decided to open its doors to the global market including its first destination- Portugal (don Quijote, 2013). ... 2. HRM and the Environment ZARA is considering entering into a joint venture in New Zealand which, currently, represents an untapped market for the company. It is, therefore, important to analyze the economic environment of New Zealand at present. The country’s economy now follows the free market mechanism with little government intervention. Its economy is highly export-driven and very competitive. Keeping this in mind, ZARA’s entry into the region could expose it to intense competition from other foreign firms. With an expected growth rate of 2.5% and 3.4%, the country demonstrates high resilience to the global economic downturn that negatively affected the economies of most of the developed world (IHS Global Insight, 2013). On the flipside, New Zealand’s currency appears undervalued compared to the dollar (IHS Global Insight, 2013). This combined with the potential for the housing market in New Zealand to heat up puts it at the risk of facing recessionary effe ct in near future. Furthermore, the low levels of inflation along with high unemployment levels (50%) (IHS Global Insight, 2013) could mean that the cost of hiring locals for ZARA would be low. Consumer spending is also expected to grow modestly which does not present an overly optimistic picture for ZARA. This is because of the high housing debts compared to slow growth in income. Additionally, government’s intention of reverting to modest surplus in 2015 shall result in reduced spending (IHS Global Insight, 2013). Nevertheless, there appears to be growth in consumer spending with the same increasing by approximately 1.2% by 2015 (IHS Global Insight, 2013). On the whole, the consumption picture appears to be mixed and one may expect fair amount of consumer

Development of U.S Term Paper Example | Topics and Well Written Essays - 1000 words

Development of U.S - Term Paper Example Hamilton suggested that, as the government did not have the money available to buy the stock, it could be loaned to the government by the bank itself. However, Jefferson rejected the idea on the basis that it would be unconstitutional, since the government did not have the right to form corporations. This issues represented the idea of loose against strict construction of the constitution. Jefferson’s argument was based around the argument that any action not enshrined in the constitution as therefore automatically unconstitutional. Hamilton, on the other hand, took a more fluid view of the constitution, arguing that the government holds the power to take any action which is not specifically banned by the constitution. This view takes into account changes in society since the writing of the constitution. In order to set up a regular source of income for the government, Hamilton also set up the Tariff. This not only had the effect of increasing government revenue but also of protecting manufacturing in the U.S. It was therefore significant as a protectionist policy. This was to create a rift within the Federalists. Meanwhile, the issue of national debt, first exemplified in the establishment of the National Bank, was creating more tension between Hamilton and Jefferson. Jefferson strongly believed that public debt and government borrowing was a curse because it would place a serious financial strain on future tax payers. Indeed, he wished to see the constitution amended to remove the ability of the government to borrow. Hamilton, on the other hand, believed that public debt could be a useful tool. He aimed to use the money generated through the tariff to offset the extremely high debt inherited from the old government by reissuing bonds. He also wanted state debt to be assumed by the government, in order to further benefit from tariff revenue which was federal. The tariff, however, was

Prominent Leaders Research Paper Example | Topics and Well Written Essays - 750 words

Prominent Leaders - Research Paper Example All the same we are fortunate enough to have enough positive leadership to reflect upon it helps to overshadow all of those that are not. Nelson Mandela is a fantastic example of what positive leadership should look like, strongly empathetic, goal oriented, and eager to bring about positive and productive change, and bring greater equality to his country, in Mandela’s case, this is South Africa. In order to understand Mandela’s leadership better it is important to review his life and experiences. Nelson Mandela was born Rolihlahla Mandela in July of 1918 to his mother and father, the latter was a councilman to the current king of the existing Provence. Even as a child it is said that he reveled in stories of brave heroes fighting for what is right and making change. He hoped he might, also, make changes to improve the lives of the peoples in his communities someday. It was not until he entered primary school, the equivalent to elementary school in the United States, tha t he received a â€Å"Christian† name from his teacher, a common tradition at the time, Nelson. He did well in his educational pursuits and began his goal of gaining his Bachelors degree at the University College at Fort Hare, however he was expelled for his participation in a protest (The Life and Times of Nelson Mandela, 2013). He went back to college on several occasions but never complete his degree. In 1942 he joined the African National Congress and in 1944 when he helped formed the ANC Youth League. Nelson Mandela rose quickly through the ranks of the ANCYL and through its work the ANC was adopted in 1949, which was a more radical mass-based policy, a Programme of Action. In 1952 he was chosen as the National Volunteer in-Chief of the Defiance Campaign, which was a campaign of civil disobedience focused on, decidedly, six unjust laws. This campaign was a joint endeavor between the ANC and the South African Indian Congress. Nelson Mandela and neatly 20 others were charg ed and sentences for their their involvement. It was later that year that Mandela was able to earn a degree that allowed him to practice law, he and colleague, Oliver Tambo, opened South Africa’s first black owned and operated law firm, Mandela and Tambo. From hear he continued to push forward, always with the goal, of improving the quality and equality of the black South Africans under the minority rule of white South Africans. He was arrested, detained, and served time on multiple occasions through the 60s, 70s, 80s, and 90s, for his efforts; at one point or another, he even, at one time, continued his pursuits under a false name so that he might continue to inspire and lead others (The Life and Times of Nelson Mandela, 2013). There are two standard categories that leadership styles are attributed, either transactional or transformational leadership. The former, transactional leadership focuses on the goals and desires of the leader; all things revolve around that leadershi p as supervision and group performance. It is less focused on changing the future but on maintaining the â€Å"status quo† (Aarons, 2007). Transformational leadership focuses on changing the future, inspiring others to share their goals, and motivating people to take greater ownership in their

Crime Reports for Washington State Essay Example | Topics and Well Written Essays - 1000 words

Crime Reports for Washington State - Essay Example al., 2004). This is significant because the number of arrests for both whites and blacks have a dramatic inverse ratio; nearly twice the number of white arrests were for DUI, yet 33% more blacks were arrested for drug abuse than for DUI, making blacks the only minority with more arrests for drug abuse than the other two minorities. The state of Washington has taken dramatic steps to end racism and gang violence by implementing strict laws in schools to end sex and race discrimination. This law was enacted in 1975 (Office of Superintendent of Public Instruction website, n.d.), enacted and bolstered by the OSPI through the construction and publication of guidelines, which were put into place in 1984. This reflects the success through education intervention that discrimination and racism can be discouraged through education. That is not to say that these problems do not exist in Washington State; a recent study conducted by George Bridges of the University Of Washington found disturbing news regarding the treatment of black youth in the juvenile justice system (Joel Schwartz, 1999). According to Bridges' findings, black juveniles received more severe punishment than their white counterparts. Moreover, Bridges says that "the reports tend to depict crimes committed by blacks as being caused by internal attributes or aspects of their character, such as being disrespectful toward authority or condoning criminal behavior, while white juvenile crime was more likely to be blamed on negative environmental factors, such as being exposed to excessive family conflict or hanging out with other delinquents." In the areas making enormous efforts to educate their way out of racism, we now have the problem of "unconscious racism" and stereotyping. Bridges goes on to explain that while the Washington State probation and corrections officials do seem to truly care for the state's youth, they carry the same type of concerns about blacks being more likely to re-offend than whites, just as civilians do, hence the harsher punishments. Since no real research has been conducted in Washington State in regard to racism

Men and Women are Made Not Born Essay Example for Free

Men and Women are Made Not Born Essay In this essay I will write about how women and men are made not born. I will beintroducing different cultures and their views on men and women, how women at onestage in time did not have any rights to become what they wanted, I will give my ideas onthe subject and I will also research other authors work to get a different variety about whywomen and men are made not born. Firstly I will start by researching different cultures and their ways of life. This reallyinterests me because it is good to see how different people and their countries really andfrom each other. In Australia men and women are equal,they both can work in any job they desire, they both have the right to vote and go to war. It was not always like this though in Australia, it was a long time until women got equalright to men. It was the nineteenth century when women were given the right to vote andto stand for election into parliament. Although it was not until the 1960s to the 1970swhen women gained equality with men with work, the law and general social standing. Ifwe take a look into a totally different country like Afghanistan, women are made bytheir fathers and husbands. Marriage for women is chosen by their families, women mustbe completely covered by a long veil and accompanied by a male relative when theyleave the house and women must do what they are told by their fathers and husbands. Soas we can see, it is hard for women in Afghanistan to become what they want and be whothey want to be. Another culture I want to look at is how women became men in the mountains ofNorthern Albania. A girl or her parents could decide to make them a male, circumstanceswhich would arise in order to do so would be that their husbands or fathers died at war orhad died from other reasons, so the wives or daughters would take on the lead role for thehousehold. They would become men if they wanted to work and build their communitiesinto something better, for example, working in the Communist Party Action Group, youcould only be a male to be a member. In order to get out of an arranged marriage orprotection against the kidnapping and trafficking of young women, it was easier for girlsto become men. What I am trying to say with researching different cultures is that in some countries menand women can choose how they want their lives to turn out and make a future forthemselves unlike other countries where peoples lives are made up for them. Another way we could look at the topic Men and Women are Made Not Born is thatmen and women have to earn what they want to achieve, they are not just born with theirtalents. For example, if a person does a good job for someone then they are going torecommend them to other people, thus achieving a good reputation. As ( Mead, G 2007,p. 29) quotes the self is something which has a development: it is not initially there abirth, but arises in the process of social experience and activity. This means that whenchildren are born they do not immediately have the social skills they require in life to dowell for themselves. The child has to go through a development which slowly teachesthem their life skills. It is up to the individual to decide what they want to achieve in life,they have the choice to carry on their education in what ever field they choose to bettertheir chances in the work force. The same in the work force, people have to betterthemselves to do better than others, to compete with the competition in order to get thejob. With an individual improving themselves in all kind of aspects, they are likely to geta good reputation and make something of themselves. This proves the heading Men andWomen are Made Not Born. In Australia it is a free country, everybody has the right to do or become what they wantto become. I believe the term men and women are made not born, to mean that it is up toboth men and women to make their lives and achieve what they want in life. Everybodyis their own unique person. Whether they are Australian, Chinese, Asian, American andso on, with their own personal beliefs. I guess the main reason I have focused on culturesis because I believe that an individuals culture has a massive effect on the lifestyles theylive which develops an individual into their own unique, special person. References: Factors that brought about the womens movement, www.skwirk.com.auAlessandro Monsutti, Culture of AFGHANISTAN, www.everyculture.comBessant, J. Watts, R. (2007) Sociology Australia, Allen Unwin. NSW. Gardner, J. (1987) Atlas of the World, Australia: Readers Digest. McWhirter, N. (1999) Book of Millennium Records, Virgin Publishings: Great Britain. Young, A. 2007, Once Were Women, Good Weekend, 20st October, 47-48. Mead, G 2007, The Self in Classic Readings in Sociology, Mind, Self and Society, pp25-32

The effects of war and technology on the apocalyptic genre Essay Example for Free

The effects of war and technology on the apocalyptic genre Essay The apocalyptic genre centers on theme of prediction of disaster or warning of havoc in future, involving widespread destruction and devastation. Global warming can be a good example of apocalyptic scenario. In fact man is afraid of himself and more so what he has created. War is a disaster of man’s actions that has always had devastating effects on his life. With advancement of technology, war has taken a notch higher and so is the destructive effects which are to be accounted by sophisticated weapons used. This is compared to the fear of gods as in the Greek culture of 5th century in Athens (Ford 72). In those time one could not defy the gods and succeed in his or her endeavors because guided by hubris, one met fate he or she was destined, as depicted in the classical literary works. Supernatural forces The gods represented the divine powers controlling fate of man. Sophocles presents these powers of the gods in dramatized play in the story of a man unwitting moving closer to the unhappy fate he has been all along struggling mightily to avoid. The child Oedipus is born to a royal couple, Jocasta and Laius but a grim prophesy deprive this child the royal upbringing. Outcasted to be killed Oedipus is rescued and brought up by Corinth King. As he grows up the issue of his real parents comes up and Oedipus seeks the oracles to know the truth about his parents (Markantonatos 26). The quest to know his real parents in Corinth takes him to oracle Delphi who told him he would kill his father and sleep with his mother. Oedipus leaves Corinth but on the way kills a stranger-his father because of his pride and ignorance. Had he been conscious of what the oracle had told him? He should have avoided all confrontations like that at the crossroads and would not have succumbed to killing. His investigation to know the killer of King Laius exemplifies the height of his ignorance as he accuses Tiresias of lying on behalf of Creon, his great opponent for kingship of Thebes (Markantonatos 39). Oedipus rebukes Tiresias for his lack of sight but it turns out, he himself is blind to the truth. When the truth dawns on him he is so angry that he gouges out his eyes. The hubris and hamartia are achieved is this play as Oedipus, through his pride and ignorance, guided royalty to know the truth leads to his fate, and draws the readers sympathy. Although the divine powers are blamed for what happened to Oedipus much of his ignorance is attributed to hubris which brings him the catastrophe that befalls on him. In Oedipus at Colonus, Sophocles depicts the end of the tragic hero’s life and his mythic implication for Athens. Oedipus undergoes the transformation from an abject beggar, outcasted from his city because of his deeds, into a personality of enormous power, proficient of extending divine blessings. Markantonatos (39) reminds us that the play expresses the Greek mythology belief of supernatural forces that define the destiny of man. Oedipus and Antigone seek refuge in Athens after they are banished from Thebes. A conflict arises in Thebes where Creon and Eteocles, Oedipus’ son want Oedipus to return in Thebes to bless them to avoid a curse foretold by the oracle. Oedipus greets Polynices with the curse of mutual fratricidal murder. As the play ends the curse has been fulfilled for Polynices and Eteocles are engaged in battle where the prophesy of the curse is fulfilled as they kill each other (Ford 51). The effects of war in this case led to the death of brothers and curse finishes the whole family. According to Ford (59) the gods in ancient Greek culture of 5th century B. C were feared because of the influence over the lives of the people for destiny could be shaped in the punishment of ones sins and the punishment came on ones life and mostly at the height of success which was more embarrassing. On responding to the lives of the characters in Oedipus at Colonus shows war has on brought disastrous effects on the life of man. Due to his war-like attitudes, Oedipus kills his father and the curse is fulfilled in his life where he moves from grace to grass and his lineage also falls because of war. This although point on the supernatural forces at work, war has been brought by the characters hubris and hamartia which contributes to devastating effects on their lives in fulfillment of the predictions of the oracles. War and the supernatural forces in apocalyptic genre have generally contributed to the catastrophes that affected the Greek society. Man can only marvel at the wonders and fears brought by the divine forces at work but war is his creation and can be avoided by opting to solve the issues at hand amicably. Had Oedipus been patient after the oracle’s Delphi prophesy, he would have found the truth that the assumed parents in Corinth were not his real parents. His anger at the crossroads made him kill his real father despite the fact that it had been prophesied that he kill his father (Markantonatos 60). Had he controlled his anger would he have avoided the fulfillment of the prophesy on him? Much is blamed on the gods of man’s destiny but what is clear is man leads himself to his fate. Is it belief that leads man to his destruction or is it entirely on the part of the supernatural forces? Man can on his part prevent what is happening to him by exercising caution and trying control his actions that bring disaster to him. Effects of war and technology The effects of war and technology in the world of literature are dramatized in science fiction which makes man afraid of his own creation. In the world today many wars are being experienced that have devastating effects on the lives of people. According to Wells and MacAdam (37) the technology of man has led to the manufacture of the most sophisticated weapons the world has ever witnessed. Cases of these weapons used against mankind have produced disastrous and mass deaths that have shocked the world and might take many years to forget the Holocaust of Jews and the Hiroshima. In actual representation of these effects in apocalyptic genre has left man guessing what the technology and war can bring to man: mass deaths and effects that threaten man’s existence. This has been exemplified science fiction novels and produced in movies that have been very touching and arousing to the psychic of man. The War of the Worlds H. G. Wells’ The War of the World is a masterpiece literary work detailing the effects of technology and war on man. The book evokes details of the British countryside and a city under siege and Wells succeeds in the way he depicts the sequence of events in the melodrama tragedy which is fun but leaves the reader with something to think about. The novel recounts the meaning of invasion and in this case alien from other planets. The aliens are more armed than people could have imagined with lethal weapons that threaten life on earth. Arrogance is to blame for more aliens land on earth and more havoc increases caused by the aliens (Wells and MacAdam 40). The image depicted by the narrator of people fleeing the city is really shocking for it points to the effects of war which are projected to cause displacement of people and destruction of properties. Due to activities of war sanity is lost and the world goes mad over the effects hovering on land. Everything is in frenzy as people try to fight off the menace threatening people’s lives, and fortunately the aliens succumb to exposure to common terrestrial bacteria. Interpretation of The War of the Worlds In apocalyptic genre, the work predicts the outcome of future incidences that have disastrous effects on lives of the people. The War of the Worlds predicts the use of sophisticated weapons that can cause mass deaths as depicted by the invasion. It may not happen as predicted but the continued advancement of technology on weapons we may in future experience wars that employ these weapons, bringing havoc to the same people who made the same weapons (Wells and MacAdam 28). For this reason man has to be worried not of the ancient gods and the supernatural forces as depicted in the classical Greek plays, but because of his actions to create weapons via the advanced technology. Supranational agreements on the proliferation of weapons of mass destruction are today being tightened to avoid the wars these weapons may be used. But for how long shall these agreement hold before defaulters emerge and these weapons reach the hands of terrorists? How long before nations start rising against each other? These are the fears man has of weapons he has created and what effects they can have to the world. In the Greek culture, man worried about the gods and how they affected his life, but man today is more worried of the wars and technology that has enabled him create weapons which have devastating effects on life (Wyndham and Francis 98). Not to say that gods do not influence his life but mainly because he has understood his actions are to blame for the pathos and bathos befalling on him. The Day of the Triffids John Wyndham science fiction depicts a world where man has to struggle against the odds to brave the reality that is phasing out humans into extinction. A plague is out to wipe the human race and only two people are remaining sane on the world: Bill and Josella. The community is being devoured to extinction by combination of the triffids which are carnivorous man made plants that can walk, talk and are in revolution to take up the world from man. In fact the seeds of the plants have scattered around the world after a plot to steal them from Russian laboratory (Wyndham and Francis 81). Bill finally meets Josella whom they had been separated but have to fight off the triffids which are proving to be resilient. Wyndham novel is about what might be explained as the impeding doom of human race after the Cold War. Reflections on the novel fit in apocalyptic genre where the humanity may slip-off the agreements on nuclear weapons in to an abyss of nuclear holocaust. Overpopulation and inadequate resources are posed to be the sources of wars that may at one time find the biological and nuclear bombs being unleashed into the world so that some nations may have control over the world and gain access to these scarce resources (Wells and MacAdam 34). Interpretation of The Day of the Triffids It is not a joke when it is said that resources are diminishing at a fast rate. The effects have been felt on the environment, and when scientists talk of global warming we should believe every word. With every nation being polarized on the issue to ensure that its large population gets the basic resources we may find ourselves in a kind of war like activities to get these resources at whatever costs. Wyndham and Francis speculate that greed may take over many nations and invasions to get these resources rise bringing wars fought using all sorts of weapons (86). That biological weapons and virus are being manufactured in labs is not new. In fact most viral infections that are adversely affecting the world at large are as a result of lab processes that go wrong resulting to mutations forming deadly virus that are a threat to the world. There are those who spent sleepless night trying to come up with the most lethal biological weapon that can upon use wipe a whole nation. Although most of what we read is fiction work, nations and terrorists organizations are upbeat in their act to harm mankind in every way using the latest technology. The novel is a thoughtful reflection on morality, where the devil is in man (Ford 65). Wyndham and Francis (92) argue that every scary part reveals the triffids were eventually conquered and destroyed but technology is in action today and many tests in experiment. Wars are brewing everywhere and the threat remains great and the relentless militancy of man still lurks underneath. Biological weapons remain a great threat to the world because it is the most undetectable unlike other weapons which is not a speculation as it has been experienced in the world and many world hate. This serves as an eye-opener to the thinking man and there is need to worry over what might happen if the hell broke loose. In Greek tragedy plays worry was eminent and people took caution not to rub the gods the wrong way because something bad may happen to their lives (Wells and MacAdam 37). Today man has his worry pegged on wars and technology, his own creation, which are proving to bear their toll by causing mass deaths. Conclusion The apocalyptic genre has most of themes projected on prediction to future disastrous effects on man’s life. The Greek culture had the fear of gods which brought the tragedy to the hero in the play and mostly the people had to seek the oracles (supernatural forces) to know their fate which they could not change due to hubris. Man today is afraid of his own creation, wars and technology, which are bringing devastating effects. The apocalyptic genre in this case predicts the volatile situation we are living in amid the nuclear weapons which if reach in wrong hands like terrorists can be hazardous to humanity. Work cited Ford, James E. Rationalist criticism of Greek tragedy: the nature, history, and influence of a critical revolution. Lanham, MD: Lexington Books, 2005. Markantonatos, Andreas. Oedipus at Colonus: Sophocles, Athens, and the world. Berlin; New York: De Gruyter, 2007. Wells, H. G and MacAdam, Alfred J. The War of the Worlds (Barnes Noble Classics Series). New York: Barnes and Noble classics, 2004. Wyndham, John and Francis, Pauline. The Day of the Triffids. London: Evans, 2003.

Importance of Cost Reduction and Control

Importance of Cost Reduction and Control Assignment on financial principles and techniques Introduction Strategic investment decision making indicates the process of identifying, evaluating, and selecting among projects which are more likely to have significant effect on the organizations competitive advantage. More clearly, the decision influences what the organization does (i.e., the set of product and service attributes that are offerings of the organization), where it does it (i.e., the structural characteristics that determine the scope and geographical dispersion of organizations operations), and how it does it (i.e., the set of operating processes and work practice).The strategic investment decision making process is arguably one of senior management greatest challenges. It is significantly needed to get these decisions right. If the decision is successful, the firm can enjoy strategic as well as operational advantage. But while the decision proves wrong, either a potential opportunity is lost or it has needlessly spoiled substantial resources (through fruitless investment). Som e traditional approaches to strategic investment appraisals which include payback, accounting rate of return, return on investment, residual income, and discounted cash flow have been criticized on the basis of a number of grounds. Some main criticisms are their narrow perspective, exclusion of nonfinancial benefits, overemphasis on the short-term, faulty assumptions about the status quo, inconsistent treatment of inflation, and promotion of non-value adding behavior. Task 1 Cost Reduction Techniques. Cost reduction means reducing cost associated with production or other cost activities without affecting the quality of product or service as well as activities. Through cost reduction procedures or techniques managers reduce cost. For this they develop different cost reduction techniques. The success of any organization largely depends on how strategically cost is managed compared with that of competitors. It certainly provides competitive advantage which is essential in this hyper competitive market or business world. As the manager is the higher authority of any organization, they are to develop different types of policies and strategies to run the business successfully. Processes of Cost Reduction: Identify the Saving Make your prediction on saving Measure the process prior to adjustment Make the cost saving change Measure the process after Confirm saving has been made and it hasnt impacted other areas to make a loss. If YES move onto next project. If NO go back to the beginning and start again. Appropriate Costing System: Cost that is allocated to units of production can be actual cost or standard cost. In an actual or historical cost system, cost is allocated as they occur. Under standard costing system, product operations and process are costed through using standard for both activities and dollar amount. These standards are predetermined in advance of production. The actual cost system and standard cost system can be used with either job order or process cost accumulation approaches. Job order costing is applied to job order work in factories, workshops and repair shops as well as to work by builders, construction engineers and printers. A variation of the job order cost method is that of costing orders by lots. In the shoe manufacturing companies for example, a contract is typically divided into lots which consists of 100 to 250 pairs of one size and style of shoe. The cost is then accumulated for each lot. On the other hand, the process cost system is applied to industries such as flour mills, br eweries, chemical plants and textile factories. However there are many companies that use both job order and process costing according to their needs. The basic difference between job order costing and process costing is the breadth of the denominator. The denominator of job order costing system is small (e.g.: one painting 100 advertising circulars, one special package machine or one highway bridge). But in the case of process costing, the denominator is large (e.g.: thousands of pounds, gallons or board feet.). Task 2 The importance of developing cost reduction techniques: It helps to enhance management performance or efficiency It helps to know the nature of cost It helps to reduce the cost of operations of the organization It helps to set competitive price of product or service It helps to increase market share in the industry It helps to increase profit or return It helps to enjoy competitive advantage over competitors Proposed costing and pricing systems Basis of Costing Methods Material cost Labor cost Overhead cost Opportunity cost Structure of Costing Costing principles and methodology Fixed and variable cost Direct cost (material and labor) Indirect cost (overhead and activity based costing) Product cost and periodic cost Product cost and sales cost Actual Costing To set actual cost To change to actual cost To analyze variance Evaluation of Project Breakeven analysis Marginal contribution Opportunity cost Payback NPV,DCF, IRR ROI ROC Project Case Pricing How to cost project correctly How to get project approve What cost to exclude Essential cost to include A business case proposal Preparing a Master Budget Master budget is a comprehensive planning document which incorporates several other individual budgets. The operation budget consists of eight individual budgets which are as follows: Sales budget: The sales budget shows the expected sales in units at their expected selling price in a certain period of time. A business firm generally prepares the sales budget for a given period of time on the basis forecasted sales level, production capacity, as well as long and short term goals. Production Budget: Production budget is a plan for obtaining the resources needed to carry out the manufacturing operations of the organization to meet up the expected sales and maintain the expected level of ending inventory. The current production level depends on sales level, units of finished goods ending and beginning inventory. Direct Material Budget: The directed material budget shows the direct materials business firm needs for its production and the budgeted cost. This budget is very much related to production budget. Direct Labor Budget: To prepare direct labor budget and the direct materials budget, production budget is needed. It helps personnel department of the organization to plan for new hires and repositioning of employees. A good labor budget is very helpful for a business firm to avoid urgent hiring and help to prevent the shortage of labor. Factory Overhead Budget: This budget includes all the production costs except for direct materials and direct labor budgets. Manufacturing cost is the cost that varies in direct proportion with the manufactured units and how the business firm carries out its operation. Selling and administrative expenses budget: This type of budget indicates a plan for all non-manufacturing expenses. This budget provides you with a guideline for selling and administrative activities for the period of your budget. Budgeted income Statement: Budgeted income statement is the last part of operational of a master budget. It actually estimates the expected operating income from budgeted operations in a certain period of time. The second part of master budget includes financial budget and financial budget is the combination of following two individual budgets: Cash Budget: A cash budget shows the effect/impact of all the budgeted activities on cash. Through preparing a cash budget, the management of a business firm is supposed to be able to make sure that they have sufficient cash on hand needed to carry out activities. It also helps them to have enough time to plan for any additional financing and plan for investment of surplus cash. Budgeted Balance Sheet: Budgeted balance sheet is the last part in preparing master budget. This budgeted balance sheet shows the expected financial position at the end of the fiscal year (at a point of time) or budget period. It is very important to understand how to prepare a master budget since it helps a business to maximize its profit/return and to have a good handle on their budget period. Potential for the Use of Activity Based Costing ABC system provides highly accurate product or customer cost that a company can use for strategic decision. This system helps to understand the cause effects relationship between day to day activities and product or customer cost and theory aids the operational control purpose of cost management system. Task 3 Calculation of ratio Ratio analysis of Amber Lights ltd for two years is as follows: Last Year a) Return on capital employed = Net Profit/Total capital = 8000/109000 = 7.34% b) Return on ordinary shareholders fund = Net profit/ ordinary shareholders fund =8000/16000 =50% c) Gross profit margin = Gross profit/Net sales = 92000/350000 =26.29% d) Net profit margin = Net profit/Net sales =8000/350000 =2.29% e) Current ratio = Current asset/current liabilities =110000/50000 =2.2:1 f) Acid test ratio =C.A-Closing stock/ current liabilities =110-44/50 =1.32:1 g) Average stock turnover period =Cost of sales/Average Inventory =258000/44000 =5.86 times Period =360/5.86 =61.43 days This Year a) Return on capital employed = Net Profit/Total capital = 12000/117000 = 10.26% b) Return on ordinary shareholders fund = Net profit/ ordinary shareholders fund = 12000/16000 =75% c) Gross profit margin = Gross profit/Net sales =110000/420000 =26.19% d) Net profit margin = Net profit/Net sales =12000/420000 =2.86% e) Current ratio = Current asset/current liabilities =136000/92000 =1.48:1 f) Acid test ratio =C.A-Closing stock/ current liabilities =136000-63000/92000 =.79:1 g) Average stock turnover period =Cost of sales/Average Inventory =310000/63000 =4.92 times Period =360/4.92 Analysis of Operating Efficiency and Profitability The given ratio of Amber Lights ltd. indicates two types of ratio including operating efficiency and profitability. The operating profitability ratio indicates that return on capital employed ratio of last year is 10.26% and this year is 7.34%, return on ordinary shareholders fund ratio of last year is 50% and this year is 75%, gross profit margin of last year is 26.29% and this year is 26.19%, on the other hand, net profit margin ratio is 2.29% and this year is 2.86%.So we can say from the above discussion that operating profitability of two year is very close except ordinary shareholder fund. So this year performance is better than last year. We also see from the operating efficiency ratio that current ratio of last year is 2.20:1 and current year is 1.48:1, acid test ratio of last year is 1.32:1 and current year is .79:1, and average stock turn over period of last year is 61.43 days and this year is 73.17 days. From the given data of last year and the current year of Amber Lights ltd we find that last year performance is better than this year. So from the given data analysis we can say that last year operating efficiency was better than that of current year. Limitation of Ratio Analysis: Although ratio analysis provides important implications, there are some limitations of ratio analysis. The main limitations of ratio analysis are given below: Accounting treatment varies between firms Firms with different divisions operating in different industries make it difficult to find industry ratio analysis Some Results may be in consistent Ratios which are outside an industry range might be cause of much concern. Task 4 Financial Appraisal Methods There are several different appraisal methods and each of those methods has its particular applications, advantages and drawbacks. Simple Payback This is one of the simplest and widely recognized methods of cost/benefit analysis. Payback period is defined as the length of time required to recover the original investment on the project, through cash flows. The cash flows include operating profit, less income tax payable, plus depreciation. Internal Rate of Return It can be said that it is the mostly used method for the financial evaluation of a companys investment. The internal rate of return (IRR) can be defined as the rate of return required to make the present value of future cash flows plus the final market value of the investment, equal to the current market price for the investment. Actually it is a discount rate making the net present value equal to zero. Average Rate of Return The average rate of return is calculated profit after tax divided by book value of investment. Under this method, the entire life of any project is considered. Net Present Value Net present value is one of the discounted cash flow techniques. This method considers time value of money. It is calculated as present value of future cash inflows over the life of the project less present value of cash outflows. Benefit Cost Ratio Benefit cost ratio is another version of net present approach. Under this approach, the benefits from the project are reduced to their present value at a specified rate of discount and this figure is divided by the present value of the cost of the project. Discounted Cash Flow This approach actually represents what a company is willing to pay at the present (today) to receive anticipated cash flow in future years. So it is a process of converting future earnings into todays money. Future cash flows are discounted to demonstrate their present values and determine the value of the project. These are well established and understood appraisal tools to financially evaluate projects. All appraisal methods are not supposed to provide the same result. Increasingly, with the creation of stakeholder value being determined by an organizations environmental and social policies and values, new criteria and perspectives will have to be factored into organizations decision-making process. Strategic Issues in Making Investment Decisions The prime objective of every business organization is to make money for the owners now and in the future. Investment decision plays a significant role in making investment decisions. Both quantitative as well as qualitative issues must be considered in decision making. Short-term decisions are relatively easy on the quantitative side: Would you rather spend $10,000 or $15,000 given the same revenue? Would you rather sell something for $5.00 per unit or $7.00 per unit given the same costs? Would you rather have net income of $60,000 or $50,000? Long-term (investment) decision involves two additional dimensions as follows: Timing Magnitude Discounted Cash Flow Analysis addresses the timing issue. Discounted Cash Flows (DCF Analysis) A dollar today is worth more than a dollar in the future. A dollar in the future is worth less than a dollar today. Steps to DCF To determine future cash flows To determine the appropriate discount rate Higher discount rate = lower present value Lower discount rate = higher present value High risk generally requires greater return Higher risk = higher discount rate Discount the future cash flows by using the selected hurdle rate Compare the present value of the future cash flows to the investment If PV of inflows > PV of outflows, project is acceptable If PV of inflows < PV of outflows, project is rejected NPV = PV of all Inflows PV of all outflows Tools of DCF: PV = to compute the present value of single future amount or a set annuity using a given particular discount rate FV = to compute the future value of a single present amount or a set annuity given a particular discount rate Rate = to computes the particular discount rate needed to convert a present value to a future value or a future value to a present value NPV = to computes the net present value of a series of dissimilar future cash flows given a particular discount (hurdle) rate If NPV > 0, the investment is acceptable If NPV < 0, the investment is rejected IRR = computes the discount (hurdle) rate which makes net present value equal to zero. If IRR > the hurdle rate, the investment is acceptable If IRR < the hurdle rate, the investment is rejected Example: Suppose, company XYZ wants to make investment decision of $ 200000 for a project. The company must justify the PV of cash inflows and compare it with the cash outflows. If the value of PV is greater than cash outflow then the company should accept the project. Conclusion: Cost concept is very essential for decision making process. As the manager is the higher authority of any organization, they are to develop different types of policies and strategy to run the business successfully. So development of cost reduction procedures is one of the most important strategies. It is very important to develop cost reduction procedures because it increases the profit of the firm through reducing cost of production. If the manager cannot control cost their operating expense will be higher and higher and therefore reducing the profit of the firm. A firm which can not control cost cannot sustain in the competitive business world. So to make proper investment decisions financial managers should have clear knowledge about financial principles and techniques for better performance.

A Review Of The Outsiders Club :: Free Essay Writer

A Review of "The Outsiders Club" Screened on BBC 2 in October 96 MA Diploma Disability Studies INTRODUCTION I decided to write a review on the social group known as The Outsiders. The group's main aim is to enable disabled adults to form personal relationships, including specifically sexual ones (Shakespeare 1996), either with each other or with non-disabled members. The group has been in existence for several years, and has attracted a great deal of attention, including reaction from present and former members, and in particular from within the Disabled People's Movement . Many of the comments made by former members of the group have been critical, sometimes highly condemnatory, and frequently made by disabled women (Rae 1984). In both my professional and private capacity I am interested in sexuality and disability, and specifically in the ways in which disabled adults can establish meaningful relationships with other people (disabled or on-disabled). Issues such as sexuality and the forming of relationships are regularly discussed in mainstream youth and community work, but rarely with regard to disabled people (which is not surprising since disabled people are often absent from mainstream groups). Indeed, it is only in the last few years that disabled people themselves have been in the forefront of this debate, and the leading protagonist have usually been activists within the wider disability movement, who are well aware of other social and sexual issues such as gender, sexism, homophobia, and so on. The Outsiders was set up (and is still fronted by) an able bodied woman who for many years has been well known in the controversial arena of sexual liberation and soft-core pornography, so it is hardly surprising that her group has both supporters and critics. A recent BBC-2 documentary series (From the Edge) devoted a whole programme to the group, and this essay picks up the main themes that were aired. SEXUALITY AND DISABILITY Morris (1989) writes "once we first become disabled we are usually denied any form of sexual identity." It is certainly true that among the many negative stereotypes of disability some of the most commonly held views are that disabled people are non-sexual, or sometimes asexual beings, or that they are likely to be attracted only to each other. THE OUTSIDERS CLUB The Outsiders Club was established by Tuppy Owens in 1979. Tuppy, a self- proclaimed stalwart campaigner for sexual equality, and a trained sex therapist. She conceived the idea of a social group for disabled adults after her close male friend, Nigel, became blind. Fearful of the effect of disability ever afflicting her own life - and blindness in particular - she became determined to

Baptism :: essays research papers

“Baptism';   Ã‚  Ã‚  Ã‚  Ã‚  In the Greek language of Jesus’ day, the word baptizo meant to dip or immerse an object in water. In its Christian use baptizo came to mean the act of Baptism, or the washing and cleansing of something to renew it. Jesus’ Baptism took place in the Jordan River. (Gospel According to Mark) John, an apostle, was the man responsible for this glorious moment in religious history. Later, he would be known as John the Baptist because of this. During the baptism God spoke from the Heavens through his spirit, proclaiming baby Jesus to be his beloved son. “You are my beloved son, with you I am well pleased.';   Ã‚  Ã‚  Ã‚  Ã‚  During the Baptism, the Holy Trinity was made known to us by the presence of the Father and the Son and the Holy Spirit. Through the waters of Baptism we share in Christ’s death and resurrection. The water symbolizes not the removal of dirt from the body but the pledge of a good conscience towards God. Baptism is a declaration to the world that says, “I have died to the old way of life. Sin will no longer rule over me for my old self has been buried. I have been resurrected by the power of God to live a new life in Christ Jesus';. Through Baptism we are given our Christian name by our parents, which is blessed by the priest, or deacon, using the Trinitarian Formula. (“In the name of the Father, the Son and the Holy Spirit, I name you…';) This is the beginning of our lifelong relationship with God in His church. First we must believe and have faith in the divine intervention of the Holy Spirit during the Baptism of Jesus. In the scriptures a ccording to Mark, (16:16), Jesus said: “Whoever believes and is baptized, will be saved, whoever does not believe will be condemned';   Ã‚  Ã‚  Ã‚  Ã‚  These words show us that all our invited to be one with Christ, and none will be segregated regardless of race, color or creed. We can all be initiated into the Church of Christ through this first basic sacrament of Baptism. We break our ties with the original sin that we are born with, and are set free.   Ã‚  Ã‚  Ã‚  Ã‚  Through the scriptures we know that the disciples were authorized to baptize the people. In the Gospel according to Mathew, (28:19), Jesus said: “Go to all peoples everywhere and make them my disciples. Baptize them, in the name of the Father, the Son and the Holy Spirit';

Evaluate proposals for reducing environmental air pollution by energy E

Evaluate proposals for reducing environmental air pollution by energy taxation and emissions trading. Pollution is created as a by-product of output in most industries. It can be described as an external cost to the economy as its existence causes a loss of welfare to the population as a whole, and, in a free market, this loss of welfare will generally go uncompensated. However, that does not mean that the optimal level of pollution is zero, contrary to the environmentalist presumption, as this would mean that economic activity would have to be zero and this is illogical. Therefore, an optimal level of pollution and corresponding economic activity has to be found. According to the Pareto efficient, the ideal allocation of resources occurs when nobody can be made better off without making someone else worse off. In the case of pollution production, this can also be defined as the point of production where the marginal net private benefit (MNPB) of the polluter is equal to the marginal external cost (MEC) as a whole, as shown on diagram 1, at the level of economic activity Q*. The polluter’s total net private benefit from production is illustrated on diagram 1 as the area below the MNPB curve and total external cost is the area below the MEC curve. Using this analysis, we can see that ‘A’ is the largest area of net benefit available, thus confirming that Q* is the optimal level of activity. However, without regulation in this market it is likely the polluter will continue to operate at Q to maximize their own private benefits, although this will create an unacceptable level of external costs. Therefore, the government faces several policy choices in order to regulate pollution and keep it at an optimal l... ...mits are also effective in lowering emissions, but only if they are auctioned off and tradable in the market. If there is grandfathering (giving permits only to established firms in the industry) or output based allocation present then this would incur a greater cost to the economy than auctioning off permits, thus increasing the optimum level of emissions. Bibliography * Banzhaf, Burtraw & Palmer, Capping Emissions: Where Efficiency and Public Interest Intersect, Public Utilities fortnightly, 1st Dec 2002 * Pearce & Turner, Economics of natural resources and the environment, Harvester Wheatsheaf, 1990 * Pindyick & Rubinfeld, Microeconomics – 2nd edition, Macmillan, 1992 * Parry. I, Are Tradable Emissions Permits a Good Idea? Resources for the future Issue Brief 02-33 * DTI, Energy White Paper, TSO, Feb 2003 * www.defra.gov.uk

August and December

The time allocated for teaching and learning is a factor influencing pupils' academic performance. There are three school terms every year with holidays in between in the months of April, August and December.Research has shown that majority of schools start learning after the first week of the school term. This indicates that there is a lot of time wastage before learning begins. Besides,most schools loose many teaching/ learning hours at the beginning of the term. This wastage leads to less work being covered and syllabus not being completed on time hence contributing to poor performance in KCPE examinations. b. Adequacy of Learning Resources: The adequacy and use of teaching and learning materials affects the effectiveness of a teacher's lesson.Teaching and learning esources enhances understanding of abstract ideas and improves performance. Adequate learning resources like text books,improvised weather instruments,relevant child friendly library books, wall maps and the exercise bo oks are of paramount importance. This makes learning easier of subjects like Social Studies very abstract to the pupils. Further still,it has been proven that school facilities have a direct effect on teaching and learning. Text books enable the pupils to follow the teacher's sequence of presentation and aids in understanding of lessons. . School Administration :The quality of school administration plays a vital role in academic performance as it is concerned with pupils, teachers, rules, regulations and policies that govern the school system. In analyzing the efficiency of school administration, the following aspects ought to be considered: Frequency of staff meetings Frequency of checking teachers' schemes of work and lesson plans Adequacy of teachers' prior preparation Frequency of class observation by the head teacher. Few staff meetings may lead to less co-ordination of curriculum implementation.This an lead to less monitoring and reporting of the progress of the schools activi ties to the teachers . Frequency of Checking Teachers' Schemes of work: The responsibility of checking the professional documents like teachers' schemes of work and lesson plans lies in the hands of the head teacher. This may be done in person or he may delegate to the deputy head teacher or the senior teacher. Preparation and use of schemes of work by the teachers enhances sequential teaching and results to improved achievement.Checking of teachers schemes of work should be done frequently to allow the head teacher monitor curriculum implementation. Frequency ot Checking the Teachers' Lessons Plans :Teacners' lesson plan is a protessional document prepared by teachers for the purpose of presentation of a lesson. The teacher indicates whether the lesson has been taught and objectives achieved; if the lesson is not taught, then the teacher indicates the reason why and when he intends to cover it; if the lesson objectives are not achieved, the teacher plans for remedial lesson in orde r to make the concept understood by the pupils.Head teachers should monitor lesson plan preparation frequently; otherwise it may lead to poor erformance. Adequacy of Teachers' Prior Preparation: Adequate prior preparation before a teacher goes to class leads to good performance by the pupils. This promotes sequential presentation of concepts by the teacher to the learners. Always, prior preparation by the teachers leads to systematic delivery of concepts to pupils and enhances performance. Observation of Classes by Head teachers: One of the roles of the head teacher is to carry out internal supervision of curriculum implementation in his/her school.This involves physical observation of teachers' lessons in progress. One of the head teachers' roles is regular class supervision in order to promote curriculum goals. Failure to do so may lead to poor performance. 2. Teacher-Based Factors These are the factors within the teachers that could hinder or promote academic performance of pupil s in their schools. The following are some of the aspects of teacher based factors: Teachers' commitment Teachers' frequency of absenteeism Teachers' motivation Teachers' work load.Teachers' Commitment Level: Good performance is as a result of high commitment levels by the teachers. Studies shows that teachers who lack enthusiasm are unable o teach effectively, making pupils not to learn well. Frequency of Absenteeism among Teachers: When teachers absent themselves from school frequently, pupils go unattended and do not do well in examinations. Absenteeism by teachers reduces the amount of instructional time and this result in the syllabus not being completed. This in return results to lower output of work by the pupils.Teachers' Motivation:A World Bank Report (1986) acknowledges that teacher satisfaction is generally related to achievement as satisfied teachers would concentrate hence enhancing academic performance of their pupils. Teacher Turn-over Rate:lf the teacher turn-over ra te is high then it can contribute to poor performance in examinations. According to Schneider (2003) high teacher turn over forces schools to devote attention, time and financial resources attracting replacement of teachers. Teachers' Workload: This is the number of lessons teachers take per week.If teachers are not overloaded their output in terms performance should be good. 3. PUPlLS BASED FACTORS These are the factors within the pupils that could enhance or hinder their academic performance. The following are some aspects under pupil-based factors: 1. Pupils' language use 2. Pupils' rate of absenteeism 3. Pupils' lateness to school. Pupils' Language Use: Pupils who interact using English language tend to understand it better and do well in examinations as all examinations apart from Swahili are written in English language.It is equally true that leaner who also interact well using Swahili language will pass the Swahili exam. Therefore,both languages must be encouraged in equal me asure by the teachers,parents and the larger community. Pupils' Frequency of Absenteeism: These is the aspect of how frequent pupils absent themselves from school. When pupils absent themselves from school, they tend to lose many concepts and definitely may not do well in exams. The effect of absenteeism and irregular school attendance is that materials taught are difficult to understand when studied on one's own.Continued loss of classes results to loss of content and knowledge. Class assignments,exercises,homework and holiday homework would not be properly and correctly done leading to poor performance. 4. Community-Based Factors Community based factors are factors within the community that impede or enhance pupils' academic performance. In analyzing the community based factors, the following aspects can be looked into: a) Parents' Consultation with Teachers:Good performance is realized when parents work in consultation with the teachers in order to understand their children bette r.Studies shows that most often parents do not consult teachers and that most parents were not so much concerned about education of the children. Bogus (2004) indicated that parents' interaction with teachers enables them to know what their children are encountering in school and what could be done to deal with the problems. It would also put pupils on alert and tudy in school as they would know that their parents would inquire about their performance.