Sing Along ABCs Song Version

Singing the ABC song has long been a favorite way to learn the alphabet in English. This song has the same melody as Twinkle, Twinkle Little Star. Click on the audio symbol to hear the song four times. Just listen the first time, and then try to sing along with song when it repeats. Sing this song often, and you will learn your ABCs quickly, too! Click to listen to the song and sing along! Sing Along Words and Letters A B C D E F G HI J K L M N O PQ R S T U and V W X Y and Z.Now Ive learned my ABCs. Tell me what you think of me! ABCs Pronunciation Guide eh like the open e sound in letee like the long e sound in the word tree A - eh-eeB - beeC - seeD - deeE - eeF - ehfG - jeeH - eh-eetchI - ah-eeJ - jeh-eeK - keh-eeL - ehlM - ehmN - ehnO - o-uP - peeQ - kjewR - arS - ehsT- teeU - you (pronounced like the pronoun you)V - veeX - eksY - why (pronounced like the question word you)Z - zee Practice the ABC Song on your own! More on Learning Correct English Pronunciation Learn how to pronounce English well by learning phonetic symbols. These symbols represent the sound of English words no matter the spelling.   English ConsonantsPronunciation of the Alphabet with Example WordsSpelling Quiz Page

Medical Technology - 977 Words

New Advances in medical technology has allowed hospitals and facilities to diagnose and treat their patients better. Acquiring a new machine for a facility not only means the hospital is up to date with technology standards but it also means it can save countless lives and improve the quality of life of patients. Improve the quality of care to the patient has become the main motive for hospitals and facilities when treatment their patients. Insurance companies are also changing the way of payment focusing in quality of care. This is why is important for a facility to not only have the necessary equipment to treat patients but also to be innovative and achieve patient’s expectations in a high quality of care environment. The hospital is in†¦show more content†¦The main concern of physicians today is the long exposure time to radiation when treating patients, Long exposures can result in cancer (Cwikel, Gidron Quastel, 2010) on the long run. Being able to treat a patie nt in a quick an effective way with less exposure to radiation is an improvement. Portable x ray machines result in lower doses if radiation to the patient and less exposure risk to the technician. If the proper measurements are taken when doing mobile x ray testing there should not be any reasons why being able to provide the patients a faster, reliable and quality of care to the patients should be an issue. Increase revenue and provide quality of care to the patient is todays standard for most hospitals and facilities. Being able to improve the services a facility provide is an everyday goal the hospital have. Time is gold in a healthcare environment. Being able to provide digital displays images within seconds after x rays are done and for physicians to obtain instant results (Ngan, Wong, Ng, †¦,2015). in faster treatment plan and better care management for patients. Patients will go home faster, this will increase patient satisfaction and an assure future visit for the patient and referral to family and friends which results in higher revenueShow MoreRelatedNew Land Medical Technologies2061 Words   |  9 PagesCase 2 – New Land Medical Technologies Question 1 : In order to assess if the Newland Medical Technology’s business opportunity is viable, we will check for attractiveness, durability and timeliness. We shall additionally also perform the Venture Opportunity Profile Screening Newland Medical technology’s idea of the SRS was definitely one that added significant value to the customer or the end user(the patient). Before SRS patients would have to wait with pain for a couple of days before the KidneyRead MoreMedical Technology in the Philippines1863 Words   |  8 PagesMedical Technology education in the Philippines began in 1960. Since then, the country has been molding medical technologists for the world health industry who are scientifically and technologically competent to deliver the full spectrum of Medical Technology services required in modern health care. Medical technology education in the Philippines trains students in the performance of laboratory test procedures and analyses used in the diagnosis, treatment, and prognosis of disease, with the use ofRead MoreThe World Of Medical Equipment Technology1692 Words   |  7 PagesThe world of medical equipment technology is improving rapidly every single day. TEAM’s already state of the art facility is ready for the future. As the technology improves, so does the line of products. In United States broken bones affect over 6 million Americans every year, and yet we use the old cast method to treat them. However there is a light at the end of the tunnel, where 3D printed bones and scaffolds are being put into human trials due to the recent discovery of the right combinationRead MoreAdvances in Medical Technology Essay2175 Words   |  9 PagesAdvances in Medical Technology Over the course of many centuries, medical technology has developed to a great extent. Studies show that recent equipment has evolved more in the last ten to twenty years than in the past thousand years. Before human time, people learned to treat themselves by just using natural substances. Now-a-days, our hi-tech systems in the medical field have been created for the most effective tools for a high level of patient care. While they advance the tools, it will thenRead MoreTechnology And The Medical Field Essay1404 Words   |  6 Pagesliving in the age of science and technology where the products of technology have revolutionized our lives becoming essential elements in numerous areas of life. Nothing has impacted on the lives of human beings more than the computer. There cannot be any field devoid of the effect of computer applications ranging from education, agriculture, and security; computers play crucial roles in all sectors. According to Silva (1), the introduction of com puters in the medical arena has brought about transformativeRead MoreThe Medical Technology Development Company1750 Words   |  7 PagesMedtronic is a well-known medical technology development company established in Fridley, Minnesota. This company was founded in 1949 by Earl Bakken. The medical device company has two headquarters of which one is located outside of the United States in Dublin, Ireland and another one here in the United States located in Fridley, Minnesota. Medtronic has expanded across the world in over 120 different countries. There are about 27 locations throughout the United States. 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However, in the long run this will cost more to keep maintained, and is obviously harder to monitor. It also creates an issue for any other medical problems that might arise which need MRI scanning. A doctor could, in this case, advocateRead MoreResearch on Technology in the Medical Field1487 Words   |  6 PagesResearch on Technology in the Medical Field Certain types of technology have the potential to be very beneficial to the medical field. There are a few types of technology that may be particularly beneficial to medicine such as 3D printing, electronic health records, and robotic surgery. 3D printing can change medicine by being able to print bones, organs, and custom hearing aids. Electronic health records make medical information more available to patients and make it easier for doctors and nursesRead MoreMedical University Of Science And Technology Corporation Essay2567 Words   |  11 Pagesworked for Hebei medical university of science and technology corporation (hereinafter referred to as the company) is affiliated to hebei medical university (hereinafter referred to as schools), with independent legal person qualification of school-run enterprises. Corporation was founded in 1992 on October 6, formerly known as hebei medical college of science and technology corporation, May 1995, hebei medical college, hebei college of traditional Chinese medicine, shijiazhuang medical college three

On the Importance of Reading free essay sample

Census Bureau matches to re? ect the total American population as of the previous year’s census. We interview those people in their homes – a very extensive interview about their participation in arts and civics activities – and we follow up with other phone interviews. This allows us to judge in an objective way (the error rate is about two-tenths of 1 percent – about 20 times the size of your normal national poll) how the arts are doing. We did this a few years ago. Never in my wildest dreams did I expect to ? nd what we found.To summarize, reading has declined among every group of adult Americans: book, magazine, newspaper or online. If you carry a poem in your wallet and you look at it once a year, we count you. If you have just ? nished Thomas Mann’s Buddenbrooks in German for the third time, or you’ve read one page of a Harlequin Romance and given up because it’s too hard, we count you as equals. We are very egalitarian! What you see for the ? rst time in American history is that less than half of the U. S. adult American population is reading literature.I’m going to talk about what the causes of the problem are, and then I’ll talk about the consequences and the solutions. To go into the data a little big further, we see that we’re producing the ? rst generation of educated people, in some cases college graduates, who no longer become lifelong readers. This is disturbing for reasons above and â€Å"Reading has declined among every group of adult Americans: every beyond those that a poet might be expected to age group, educational group, income group, region and race. bring to the podium. every age group, educational group, income group, Literature awakens, enlarges, enhances and re? nes our region and race – although Asian reading is ? at (the humanity in a way that almost nothing else can. single number of several thousand in this report that Franz Kafka once said that the book is the axe by is actually directionally positive). In some case the which we break open the frozen seas within us. That metaphor is very true. We tend, by our very nature, declines have been precipitous. This has been going on for 20 years, but the trends are getting worse, to be encased in our own egos. What literature does and the worst declines are among younger American – nowhere more powerfully than in ? ction (the novel and the short story) – is put us in the inner lives of adults. In the last 20 years, younger American adults have gone from being the people in our society who other people in the dailyness of their psychological, social, economic and imaginative existence. This read the most to the people who read the least. Reading pro? iency has fallen among all makes us feel, more intensely probably than anything Americans, and it has fallen the worst among adults else, the reality of other points of view, of other lives. That is obviously in jeopardy if we now have aged 18 to 24, 25 to 34. It has fallen the worst among men, and, indeed, if you look at our study and other a society in which the majority of adults are no longer reading. But there are other things that we studies, only about one-third of adult males are doing what we call â€Å"literary reading. † Know that literary can actually measure.Something seems to happen reading sounds much better than it is. We de? ne with readers that does not happen with non-readers. I cannot scienti? cally prove that it’s causal, but I can literary reading as any imaginative text – essentially any novel, short story, poem or dramatic work in a scienti? cally prove with a wearisome amount of data 18 THE COMMONWEALTH June 2006 that it is at the very least correlative. pre-adults, you see the same kinds of declines among If you are a reader, you are overwhelmingly more high school students and eighth graders.You see this likely to engage in positive social and civic behavior decline in the amount of reading, the command of versus non-readers. If you read, you’re 300 percent reading and in the ability to read at any complex level. more likely to go to the theater and museums, 200 As a Californian, I’m particularly ashamed. If you percent more likely to go to the movies, and over look at eighth graders, California ranks 49th out of 50 twice – in some measures three times – as likely to do states. If you look at fourth graders, we rank 48th.I volunteer work or charity work. And the argument know all the excuses – immigration and things like that this is a function of income – because â€Å"Literature awakens, enlarges, enhances and re nes the more education you have, the more likely you are to read; the more education you have, our humanity in a way that almost nothing else can. † the higher your income is – isn’t true. The poorest group of American readers does volunteer this – but as a Mexican-American Californian, I am work and charity work at twice the level of the richest ashamed.Our public education system is not doing its non-readers. You see other things that are rather job – especially in this state, which once enjoyed one surprising. If you are a reader, you’re more likely of the greatest public school systems in the world. to exercise, more likely to go to sports games, more The problem is now at a tipping point. In the likely to play amateur sports – bowling or softball last 20 years, the number of adult readers in the – and much more likely to be aware of and involved United States has stayed the same. The number of in your own community. There is a deep and arguably non-readers has increased by 40 million. There are statistical connection between readers and civic now a few more non-readers than readers. If we involvement. The kind of communities that we want allow the problem to get much worse, the better part to live in are, by de? nition, communities of readers. of this cultural capacity for reading, imagination, The kinds of citizens a democracy needs are readers. civic engagement and human enlargement will be irrecoverable. The interesting thing about people who read Why did it happen?First, something isn’t versus people who don’t read, is that they do exactly the same things – except that one group reads and the happening in schools. Somehow, we are not other one doesn’t. Readers play video games, watch connecting reading with the expectation of pleasure television; they do these things, but they do them in and the sense that reading is a necessary component a balanced way, versus people who are, increasingly, of a life of self-realization, of exploration of who you simply passive consumers of electronic entertainment. re and what your individual potential is. That used If you look at our data and the data of other to be the goal of high school and college education in studies, you are almost compelled to believe that some ways – maybe quite modestly in high school, there is now a bifurcation in the American population but ambitiously in college. Now it seems we are between one group, which takes an active stance increasingly trying to focus on producing entry-level towards managing their own lives, and another group, workers for a service economy.That is not the same which is increasingly passive. The passive people as producing free citizens for a democracy. come home, watch TV, play video games, go onto the Second, and this isn’t arguable, we are now Internet, talk on the phone, go back to the TV, put a surrounded by a great welter of electronic alternatives DVD in – and then it’s time to go to bed. to reading. About 20 years ago, the average American I believe that there is something fundamentally household had one TV, one record player, one radio intellectual and spiritual that happens to readers and maybe one phone.Now we’ve got two to three through the combination of the sustained focused TVs, two video games, two computers, countless attention that you bring to reading, the use of your phones (if you count both wired and cell phones), imagination to create pictures of the scenes, characters DVDs, VCRs, the Internet, etc. Even when you leave and situations, and also your use of memory to draw the house, you have your iPod, so there’s now an those pictures out, versus being passive and having oppor tunity or a risk – depending on how you want to the images, pacing, tone and everything given to you. e? ne it – of never cutting off this predetermined ? ow of electronic entertainment, of which you are largely a This is a disturbing situation, and it’s not likely to get better. Why isn’t it likely to get better? This passive consumer. is rather scary. If you see what’s happening with

Legal and Political Factors of Renewable Energy Development

Government policies that support renewable energy development Bolinger Poter (2010, p.4) argue that there are several barriers such as subsides for conventional forms of energy, financing risks and technology prejudice which hinder the development process of renewable energy.Advertising We will write a custom essay sample on Legal and Political Factors of Renewable Energy Development specifically for you for only $16.05 $11/page Learn More To overcome these barriers the government has put in place various regulations and policies to facilitate the development of renewable energy (Sawin, 2001, p.4). This essay seeks to explain government policies and regulations that support the development of renewable energy. Trade control (rates and incentives) Price settling policy mitigates costs and price related barriers by providing favorable pricing rules for renewable energy as opposed to other sources of power generation. This means that the quantity of invest ment obtained is unspecified, but the price is identified in advance. On the other hand, quantity-forcing policy authorizes the percentage of quantity to be supplied from renewable energy at an undetermined price (Sawin, 2001, p.5). Tax relief Tax relief policies are offered to promote the development of renewable energy in states like Japan, United States, Europe and other countries. In states where tax relief is common, the state and federal tax policies address issues related to energy production, renewable fuels, accelerated depreciation and property investment (Bleyl, Eikmeier, 2009, p.4). Environmental safety Rader, (2012, p.6) Dunn (2009, p.4) argue that policies that reduce power plant emissions such as carbon dioxide and nitrogen and its components have the ability to affect the development of renewable energy.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The government has established policies like green house gas mitigating policy to reduce power plant emissions in order to promote the development of renewable energy. The greenhouse gas action plan of the New Jersey was designed to capture methane gas in order to enhance the generation of power in order to avoid the emissions of methane gas into the atmosphere (Wiser Milford, 2008, p.8). Intellectual property law The intellectual property law is established to protect the strength and intellect of scientific expertise across the various technical areas that are essential to renewable energy. The government provides a full range of intellectual property services to the expertise in the renewable energy sector (Bolinger Poter, 2010, p.6). Environmental law Boonekamp Vethman (2010, p.7) say that this is one the laws in the energy sector that stipulate the legal transactions that support the development of renewable energy. Environmental law provides legislative instruments that encourage the growth o f renewable energy. This law issues policies such as the greenhouse gas policy which promotes a safe environment for both human beings and other living creatures. The law offers other policies that regulate air pollution, land use and other policies that ensure quality ground and surface water. The law is in place to ensure proper installation of renewable energy technology by the project developers (United Nations Environment Program, 2010, p.10). Import restrictions Import restrictions are specific limitations that act as barriers to trade because of the set rules and laws that create negative impacts to trade.Advertising We will write a custom essay sample on Legal and Political Factors of Renewable Energy Development specifically for you for only $16.05 $11/page Learn More Such barriers include cumbersome immigration procedures, inspection requirements, police road blocks, varying trade regulations for the countries engaged in the transactions and c ostly transit procedures. These rules limit the quantity as well as the quality of the products imported (Hirsh Serchuk, 2009, p.11). The European government has established the Renewable Energy Act which supports the importation of renewable energy equipment, machinery and materials by removing duty on imported products (International Energy Agency, 2010, p.8). References Bleyl, J, Eikmeier, B, (2009), Transaction and Life Cycle Cost Analyses: Market Survey and Statistical Potential, Austria, Vienna. Bolinger, M, Poter, K, (2010), ‘States emerge as clean energy investors: A review of state support for renewable energy’, Electricity J., vol.10, no.11, pp.82-95. Boonekamp, P, Vethman, P, (2010), Analysis of Policy Mix and Development of Energy Efficiency Service, Washington,DC,Island Press Dunn, S, (2009), Micro-power: The Next Electrical Era, Washington DC, World-watch Institute. Hirsh, R, Serchuk, A, (2009), ‘Power switch: Will the restructured electric util ity system help the environment’, Environment, vol.41, no.12, pp.32-39.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More International Energy Agency, (2010), ‘Renewable energy policies and measures in IEA countries’, Government Printing Office, vol.36, no.10, pp.324-384. Rader, N, (2012), ‘The renewable portfolio standard: A practical guide’, National Association of Regulatory Utility Commissioners, vol.89, no.23, pp.456-498. Sawin, J, (2001), The Role of Government in the Development and Diffusion of Renewable Energy Technologies: Wind Power in the United States, California, Denmark Publishers. United Nations Environment Program, (2010), ‘Natural selection: Evolving choices for renewable energy technology and policy’, Government Printing Office, vol.25, no.12, pp.124-136. Wiser, R, Milford, L, (2008), ‘Innovation, renewable energy, and state investment: Case studies of leading clean energy funds’, Lawrence Berkeley National Laboratory, vol.12, no.8, pp.26-34. This essay on Legal and Political Factors of Renewable Energy Development was written and submitted by user Leonard Nash to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. 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Bill French Essay Example

Bill French Essay RESTRICTED INTERNAL USE ONLY BILL FRENCH Bill French picked up the phone and called his boss, Wes Davidson, controller of DuoProducts Corporation. â€Å"Wes, I’m all set for the meeting this afternoon. I’ve put together a set of break-even statements that should really make people sit up and take notice – and I think they’ll be able to understand them, too. † After a brief conversation, French concluded the call and turned to his charts for one last checkout before the meeting. French had been hired six months earlier as a staff accountant. He was directly responsible to Davidson and had been doing routine types of analytical work. French was a business school graduate and was considered by his associates to be quite capable and unusually conscientious. It was this later characteristic that had apparently caused him to â€Å"rub some of the working folks the wrong way,† as one of his coworkers put it. French was well aware of his capabilities and took advantage of every opportunity that arose to try to educate those around him. Davidson’s invitation for French to attend an informal manager’s meeting had come as a surprise to others in the accounting group. We will write a custom essay sample on Bill French specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Bill French specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Bill French specifically for you FOR ONLY $16.38 $13.9/page Hire Writer However, when French requested permission to make a presentation of some break-even data, Davidson acquiesced. Duo-Products had not been making use of this type of analysis in its planning procedures. Basically, what French had done was to determine the level at which the company must operate in order to break even. As he put it, The company must be able at least to sell a sufficient volume of goods so that it will cover all the variable costs of producing and selling the goods. Further, it will not make a profit unless it covers the fixed costs as well. The level of operation at which total costs are just covered is the break-even volume. This should be the lower limit in all our planning. The accounting records had provided the following information that French used in constructing his chart: Plant capacity – 2 million units per year Past year’s level of operations – 1. 5 million units Average unit selling price $7. 20 Total fixed costs $2,970,000 Average unit variable cost $4. 50 From this information French observed that each unit contributed $2. 70 to fixed costs after covering its variable costs. Given total fixed costs of $2,970,000, he calculated that 1,100,000 units must be sold in order to break even. He verified this conclusion by calculating the dollar sales volume that was required to break even. Since the variable costs per unit were 62. 5 percent of the selling price, French reasoned that 37. 5 percent of every sales dollar was left available to cover fixed costs. Thus, fixed costs of $2,970,000 required sales of $7,920,000 in order to break even. When he constructed a break-even chart, his conclusions were further verified. The chart also made it clear that the firm was operating at a fair margin above breakeven, and that the pretax profits accruing (at the rate of 37. percent of every sales dollar over break even) increased rapidly as volume increased (see Exhibit 1 at p. 2). Shortly after lunch, French and Davidson left for the meeting. Several representatives of the manufacturing departments were present, as well as the general sales manager, two assistant sales managers, the purchasing officer, and two people from the product engineering (bill french: p. 1/5) RESTRICTED INTERNAL USE ONLY office. Davidson introduced French to the few people whom he had not already met, and then the meeting got under way. French’s presentation was the last item on the agenda. In due time the controller introduced French, explaining his interest in cost control and analysis. French had prepared copies of his chart and supporting calculations for everyone at the meeting. He described carefully what he had done and explained how the chart pointed to a profitable year, dependent on meeting the sales volume that had been maintained in the past. It soon became apparent that some of the participants had known in advance what French planned to discuss; they had come prepared to challenge him and soon had taken control of the meeting. The following exchange ensued (see Exhibit 2 for a list of participants and their titles): Exhibit 1. Break-Even Chart – Total Business Exhibit 2. List of Participants in the Meeting Bill French.. Wes Davidson . John Cooper . Fred Williams Ray Bradshaw . Arnie Winetki Anne Fraser.. Staff Accountant Controller Production Control Manufacturing Assistant Sales Manager General Sales Manager Administrative Assistant to President bill french: p. 2/5) RESTRICTED INTERNAL USE ONLY John Cooper: You know, Bill, I’m really concerned that you haven’t allowed for our planned changes in volume next year. It seems to me that you should have allowed for the sales department’s guess that we’ll boost unit sales by 20 percent. We’ll be pushing 90 percent of capacity then. It sure seems that this would make quite a difference in your figuring. Bill French: That might be true, but as you can see, all you have to do is read the cost and profit relationship right off the chart for the new volume. Let’s see – at a million eight-hundred-thousand units we’d †¦ Fred Williams: Wait a minute, now! If you’re going to talk in terms of 90 percent of capacity, and it looks like that’s what it will be, you had better note that we’ll be shelling out some more for the plant. We’ve already got approval on investments that will boost fixed costs by at least $60,000 a month. And that may not be all. We may call it 90 percent of plant capacity, but there are a lot of places where we’re just full up and we can’t pull things up any tighter. John Cooper: Fred is right, but I’m not finished on this bit about volume changes. According to the information that I’ve got here – and it came from your office – I’m not sure that your break-even chart can really be used even if there were to be no changes next year. It looks to me like you’ve got average figures that don’t allow for the fact that we’re dealing with three basic products. Your report on each product line’s costs last year (see Exhibit 3) makes it pretty clear that the â€Å"average† is way out of line. How would the breakeven point look if we took this on an individual product basis? Bill French: Well, I’m not sure. It seems to me that there is only one break-even point for the firm. Whether we take it product by product or in total, we’ve got to hit that point. I’ll be glad to check for you if you want, but †¦ Exhibit 3 Product Class Cost Analysis, Normal Year Aggregate Sales at full capacity (units) Actual sales volume Unit sales price Total sales revenue Variable cost per unit Total variable cost Fixed costs Profit Ratios: Variable cost to sales Unit contribution to sales Utilization of capacity 2,000,000 1,500,000 $7. 20 10,800,000 4. 50 6,750,000 2,970,000 1,080,000 0. 625 0. 375 75% â€Å"A† 600,000 $10. 00 6,000,000 7. 50 4,500,000 960,000 540,000 0. 75 0. 5 30% â€Å"B† 400,000 $9. 00 3,600,000 3. 75 1,500,000 1,560,000 540,000 0. 42 0. 58 20% â€Å"C† 500,000 $2. 40 1,200,000 1. 50 750,000 450,000 0 0. 625 0. 375 25% Ray Bradshaw: Guess I may as well get in on this one, Bill. If you’re going to do anything with individual products, you ought to know that we’re looking for a big shift in our product mi x. The â€Å"A† line is really losing out, and I imagine that we’ll be lucky to hold two-thirds of its volume next year. Wouldn’t you buy that, Arnie? (bill french: p. 3/5) RESTRICTED INTERNAL USE ONLY (Agreement from the general sales manager. That’s not too bad, though, because we expect that we should pick up the 200,000 that we lose, plus about a quarter million units more, in â€Å"C† production. We don’t see anything that shows much of a change in â€Å"B†. That’s been solid for years and shouldn’t change much now. Arnie Winetki: Bradshaw’s called it about as we figure it, but there’s something else here. We’ve talked about our pricing on â€Å"C† enough, and now I’m really going to push our side of it. Ray’s estimate of maybe half a million units – 450,000 I guess it was – increase on â€Å"C† for next year is on the basis of doubling the price with no change in cost. We’ve been priced so low on this item that it’s been a crime – we’ve got to raise it for two reasons. First, for our reputation: the price is out of line with other products in its class and is completely inconsistent with our quality reputation. Second, if we don’t raise the price, we’ll be swamped, and we can’t handle it. You heard what Williams said about capacity. The way the whole â€Å"C† field is exploding we’ll have to deal with another half-million units in unsatisfied orders if we don’t jack the price up. We can’t afford to expand that much for this product. At this point, Anne Fraser walked toward the front of the room from where she had been standing near the rear door. The discussion broke for a minute, and she took advantage of the lull to interject a few comments. Anne Fraser: This certainly has been a helpful discussion. As long as you’re going to try to get all the things together for next year, let’s see what I can add to help you: Number One: Let’s remember that everything that shows in the profit area here on Bill’s chart is divided almost evenly between the government and us. Now, for last year we can read a profit of about $900,000. That’s right; but we were left with half of that, and then paid out dividends of $300,000 to the stockholders. Since we’ve got an anniversary year coming up, we’d like to put out a special dividend of about 50 percent extra. We ought to retain $150,000 in the business, too. This means that we’d like to hit $600,000 profit after taxes. Number Two: From where I sit, it looks as if we’re going to have negotiations with the union again, and this time it’s likely to cost us. All the indications are – and this isn’t public – that we may have to meet demands that will boost our production costs – what do you call them here, Bill – variable costs – by 10 percent across the board. This may kill the bonus-dividend plans, but we’ve got to hold the line on past profits. This means that we can give that much to the union only if we can make it in added revenues. I guess you’d say that raises your break-even point, Bill – and for that one I’d consider the company’s profit to be a fixed cost. Number Three: Maybe this is the time to think about switching our product emphasis. Arnie may know better than I which of the products is more profitable. You check me out on this Arnie – and it might be a good idea for you and Bill to get together on this one, too. These figures that I have (Exhibit 3) make it look like the percentage contribution on line â€Å"A† is the lowest of the bunch. If we’re losing volume there as rapidly as you sales folks say, and if we’re as hard pressed for space as Fred has indicated, maybe we’d be better off grabbing some of that big demand for â€Å"C† by shifting some of the assets from â€Å"A† to â€Å"C†. Wes Davidson: Thanks, Anne. I sort of figured that we’d wind up here as soon as Bill brought out his charts. This is an approach that we’ve barely touched on, but, as you can see, you’ve all got ideas that have to be made to fit here (bill french: p. 4/5) RESTRICTED INTERNAL USE ONLY somewhere. Let me suggest this: Bill, you rework your chart and try to bring into it some of the points that were made here today. I’ll see if I can summarize what everyone seems to be looking for. First of all, I have the idea that your presentation is based on a rather important series of assumptions. Most of the questions that were raised were really about those assumptions. It might help us all if you try to set the assumptions down in black and white so that we can see just how they influence the analysis. Then, I think that John would like to see the unit sales increase factored in, and he’d also like to see whether there’s any difference if you base the calculations on an analysis of individual product lines. Also, as Ray suggested, since the product mix is bound to change, why not see how things look if the shift materializes as he has forecast? Arnie would like to see the influence of a price increase in the â€Å"C† line; Fred looks toward an increase in fixed manufacturing costs of $60,000 a month; and Anne has suggested that we should consider taxes, dividends, expected union demands, and the question of product emphasis. I think that ties it all together. Let’s hold off on our next meeting until Bill has had time to work some more on this. With that, the meeting disbanded. French and Davidson headed back to their offices and French, in a tone of concern, asked Davidson, â€Å"Why didn’t you warn me about the hornet’s nest I was walking into? † â€Å"Bill, you didn’t ask! † Questions 1. What are the assumptions implicit in Bill French’s determination of his company’s break-even point? 2. On the basis of French’s revised information, what does next year look like: a. What is the break-even point? b. What level of operations must be achieved to pay the extra dividend, ignoring union demands? c. What level of operations must be achieved to meet the union demands, ignoring bonus dividends? . What level of operations must be achieved to meet both dividends and expected union requirements? 3. Can the break-even analysis help the company decide whether to alter the existing product emphasis? What can the company afford to invest for additional â€Å"C† capacity? 4. Calculate each of the three produ cts’ break-even points using the data in Exhibit 3. Why is the sum of these three volumes not equal to the 1,100,000 units aggregated break-even volume? 5. Is this type of analysis of any value? For what can it be used? (bill french: p. 5/5)

The Story of John Williams †Creative Writing Story

The Story of John Williams – Creative Writing Story Free Online Research Papers The Story of John Williams Creative Writing Story It was a dark evening, darker than usual, when John Williams decided to take his horse Rusty for a ride through the forest. He put on his dark robe and his hat, and left for the forest. After a long ride, a loud thunder boom almost knocked John off of his horse. Night was approaching rapidly, and after he felt the first weak raindrops of the brewing storm, he knew that he must head home. He motioned Rusty to take the cobblestone path to the left to head home. John was fairly confident of his location, but wasn’t exactly sure where he was. He was too stubborn to admit he was lost so he continued on the path, hoping to find his way. Out of the corner of his eye he caught a bright white light far off to the left. He decided to approach it, for he had never thoroughly explored this area before. When he veered off course and toward the light, he discovered a large mansion. The mansion was oddly white considering the shingles were old and rotting. As the rain drops grew larger and more frequent, he decided to head back on the path home. However, a low moan drew him closer to the house. Curiosity decided to take over, he just had to know what that sound was. He tied up his horse, took off his robe, and dove into the lake. The noise sounded louder this time as he pulled himself out of the moss-filled water. It sounded like an innocent person was being tortured; it was unlike any sound he had heard before in his life. He pushed open the door and stepped into the house. It was dark, but bright enough to make out some small details of the main room. Several pieces of dusty furniture sat, and the floor was filled with large holes. But the noise was coming from upstairs, and John carefully stepped up the creaking stairs. When he arrived at the top he quietly moved toward the source of the noise. Voices started talking in John’s head, he was wondering if he should go for more help. John knew it was too lat to turn back now so he pushed open the last door at the end of the hall and stepped inside to the most horrifying sight he had ever seen. John was so scared he couldn’t even speak. That following morning was bright and sunny. It was quite damp and the two young boys were walking through the forest. As they past the lake on their walk something black caught their eye. They walked up to it and picked it up. It was a black robe, and they had no idea where it could have come from. So they picked it up, and dusted it off. Then they threw a rock into the sun’s reflection in the empty lake. Its calm clear water rippled, and they walked away. Research Papers on The Story of John Williams - Creative Writing StoryThe Spring and AutumnMind TravelThe Hockey GameThe Masque of the Red Death Room meanings19 Century Society: A Deeply Divided EraHip-Hop is ArtHonest Iagos Truth through DeceptionCapital PunishmentHarry Potter and the Deathly Hallows EssayWhere Wild and West Meet

Business Process Analysis Essay Example | Topics and Well Written Essays - 500 words

Business Process Analysis - Essay Example of undertakings under operation management may include acknowledgement of stakeholders’ interests, sustainable organizational development, among others. The goods firms are some how different while being compared to the services companies with operations management in focus. Some of the attributes to consider for an operations management in a services firm are; information distribution, transformation of information, financial functions, transportation and movement of people and goods, and experience generation. (Nankervis, 2005) This study is going to analyze the Southwest Airlines’ four processes that are linked to the daily operations and performance determination. To this, this question is to be answered in a comprehensive approach,† Which four processes can be identified in SWA (Southwest Airlines) and that are utilized to determine its daily business performance?† Several functions are going to be analyzed and which are unique to SWA. One of the main processes is the supplier information function, which according to SWA is highly dedicated to ensure quality services to customers alongside a company spirit. The company is also committed to ensure that employees are provided with a stable environment of work. The section strives to make air fares stand at their lowest levels. Therefore, the company seeks to all suppliers to quote lower prices so as to ensure that the costs are low enough to keep their commitments. Secondly, at SWA there’s the customers service commitment. The company ensures highest quality of customer service under this section. SWA is committed toward delivery of flights at a frequent rate. The organization in its entirety empowers every of its employees to make decisions so as to ensure high quality of customer service is enhanced. (SWA, 2009) Also the Airlines is committed towards ensuring that there is total safety when it comes to employees and customers. The company has a strong culture of maintaining safety as regards