Article review for managerial accounting Example | Topics and Well Written Essays - 1000 words

Review for managerial accounting - Article Example Biolea believes in self-reliance and innovation. Biolea’s operations are based on solid scientific methods of agriculture of Olive groves in Crete and provide an untainted quality of olive oil to its customers. Biolea’s range of products includes olive oil, and its varieties like Lemonio, Nerantzio. Biolea also supports agro-tourism, wild life, and renewable energy. Fixed Cost, Variable Cost and Mixed Cost – Examples and Their Significance For running its business operations, Biolea incurs fixed cost, variable cost as well as mixed cost. Fixed cost of Biolea would include cost of salaries of supervisors, depreciation of factory machines, etc. Variable costs of Biolea would include cost of olive groves, cost of shipping the olives. Mixed cost includes cost of supervisory salaries for varying levels of production, cost of natural gas for varying levels of production of olive oil. ... Bottled from the beginning, the natural mineral water sold by Evian reduces any chance of impurity and ensures that the customer enjoys purity as well as taste. Water plays a key role for pregnant women and hence this segment of mothers forms a large base of Evian’s customers. Evian’s water plays a key role in baby’s development as the fetus at 25 weeks is 90% water it. Evian’s dwindling water supply is due to increase in population and the striving of people especially in the developing countries to drink clean water today and tomorrow. To ensure that customers get pure and clean drinking water throughout 24 hours, Evian has designed a PET bottle that is easy to carry. Evian provides customized bottle of natural water for specific purposes of sports, travel and tour, etc. Fixed Cost, Variable Cost and Mixed Cost – Examples and Their Significance For running its business operations, Evian incurs fixed cost, variable cost as well as mixed cost. Fixed cost of Evian would include cost of salaries of supervisors, depreciation of factory machines, etc. Variable costs of Evian would include cost of natural water bottles, cost of shipping the bottles. Mixed cost includes cost of supervisory salaries for varying levels of production, cost of raw material for varying levels of production of bottle mineral water. The three types of cost listed above for Evian are a typical example for the reason that items listed under fixed cost are fixed expenses to be incurred by Evian irrespective of the level of production of bottled mineral water, items under variable cost would vary as the production level of Evian would vary, items listed under mixed cost of Evian have a fixed component irrespective of Evian’s

Geopolitical context Essay Example for Free

Geopolitical context Essay Syriana (2005) was directed by Stephen Gaghan and was produced by George Clooney, who also starred in it. The film, loosely adapted from Robert Baers memoir, See No Evil, is a thriller which focuses on contemporary themes and is highly relevant in todays geopolitical context. It tells four parallel stories, and the audience is taken on a lightning-paced, often confusing ride from Texas to Washington D. C. to Switzerland to Spain to the Middle East. This places it into the genre of hyperlink cinema, where storylines and characters interact subtly and events in one storyline have a distinct effect on other story lines, but the characters are not aware of this fully. Gaghans Syriana is similar in treatment to the documentary feel of Steven Soderberghs Traffic, which was written by Gaghan. While the latter had drug trade exposure as its main theme, both used interlocking stories to take the viewer on a spell-binding ride, which keeps throwing curves till the very end. The ensemble films central theme is petroleum politics and the widespread influence of the oil industry. Key plotlines focus on the political, economic, legal and social ramifications of this industry on CIA agent Bob Barnes (George Clooney) who is highly experienced in the Middle East but his stellar reputation is tainted by his failure in a mission involving missiles in Beirut, an energy analyst Bryan Woodman (Matt Damon) who is a friend of the Persian Gulf Prince Nasir Al-Subaai but suffers owing to this association, a lawyer in Washington Bennett Holiday (Jeffrey Wright) who is investigating the merger of two oil companies and Wasim Khan (Mazhar Munir), a Pakistani immigrant working for an oil company in an Arab country, which later fires him. The acting is top-notch and there is not a trace of bad acting in this movie. Clooney plays a man who has been exhausted by the CIAs war on Middle East terrorism, who on one hand is trying hard to get his son through college, and on the other has the power to order the assassination of the Persian Gulf Price because he chose China over the U. S. in an oil transaction. His acting has a hypnotic quality to it which stays with the viewer even after the final credits are rolled. Matt Damon also gives a brilliant performance who, much to his wifes horror, is perfectly willing to exploit the accidental death of his son in the Princes house for his own benefit. Tim Blake Nelson who plays Danny Dalton, the right-hand man of the executive at one of the oil companies involved in the merger, must also be mentioned for his amazing timing in the scene where he extols the safe and warm qualities of corruption. Syriana falls short of being a great movie, and ranks somewhere above average on the quality scale. The screen play is gripping, the dialogue sharp and the debates all those which gained relevance in the post 9/11 environment and stay so till now. The movie succeeds at telling its viewers how they should stop trying to understand the oil industry, because the real story is so complex it might not even be properly grasped by oil company executives, Arab monarchy, CIA agents or energy brokers anywhere in the world. The screenplay and direction both reflect a certain intelligence and the quality of research is impeccable. There are a number of individual scenes which contain an almost fierce power and energy in them, but they dont thread together the movie as a whole. The problem I faced with Syriana was that while I was spellbound throughout the duration of the movie, the various intermingled storylines confused me and I felt this happen more so because the characters in the movie itself are confused by the events around them and do not know exactly what kind of situations theyre involved in. The confusion of characters might have been written in the script, but in this particular case, it got passed on to the audience as well, which was in most probability, not the intention of the director. Another issue with the multifaceted stories were that some characters and plotlines were more developed and interesting, such as those of Matt Damon and George Clooney, while others, such as Jeffery Wrights could not impress, even with Wrights brilliant potential, simply because he just got about twenty minutes of screentime. Hence, while parts of the movie were good, they did not add up to a rewarding whole. Syriana is similar to Traffic in its aesthetic appeal: it has not been shot in a studio, rather to ensure the believability of the movie, production took place all around the globe to capture the true essence of the stunning landscapes and inimitable societies it would be depicting. The entire movie has been shot using a pair of hand-held cameras, which give the film its unique quasi-documentary feel and helps in providing context for some of the issues discussed in the movie. The movie is worth the two hours spent watching it, however, one ends up feeling that it was too ambitious a project where the execution could not deliver all that it was expected to. Nevertheless, Gaghans effort is commendable and the narrative of the oil industry is definitely eye-opening. His approach of not explaining everything and leaving the viewer to decide the right and wrong of it makes this movie a tough nut: gripping, complex, confusing and yet fascinating till the end.

Michael Collins :: essays research papers

Michael Collins played a major part in Ireland's history after 1916. Michael Collins had been involved in the Easter Uprising in 1916, but he played a relatively low key part. It was after the Uprising that Collins made his mark leading to the treaty of 1921 that gave Ireland dominion status within the British Empire. Michael Collins was born in October 1890 in County Cork. This area was a heartland of the Fenian movement. His father, also called Michael, instilled in his son a love of Irish poetry and ballads. At school, Michael was taught by a teacher called Denis Lyons who belonged to the Irish Republican Brotherhood and the village blacksmith, James Santry, was a Fenian. He told the young Michael stories of Irish patriotism and in such an environment, Michael grew up with a strong sense of pride in Ireland and of being Irish. When he was 15, Collins emigrated to London. He worked as a clerk for the Post Office and he lived within the large Irish community in London. This community was never absorbed into London's society itself. There were many people in London who felt that the Irish undercut the wages paid out to other workers and many in the Irish community felt ostracised. While in London, Collins joined Sinn Fein and the Gaelic League and in 1909, he became a member of the Irish Republican Brotherhood. In 1916, Collins returned to Ireland to take part in the Uprising in Dublin. He fought alongside others in the General Post Office. He played a relatively minor part and was not one of the leaders who was court-martialed. Collins was sent to Richmond Barracks and then to Frongoch internment camp in Wales. He was released in December 1916 and immediately went back to Ireland. His goal now was to revitalise the campaign to get independence for Ireland. Collins was elected to the executive committee of Sinn Fein and he led a violent campaign against anything that represented British authority in Ireland - primarily the Royal Irish Constabulary (RIC) and the Army. The murder of RIC officers brought a tit-for-tat policy from the British. Ireland, post-World War One, was a dangerous country to be in. The more killings that were carried out by Collins and the men he led in the newly formed Irish Republican Army (IRA), the more the British responded with like. The notorious Black and Tans and the 'Auxies' were used by the British Army to spread fear throughout Ireland (though primarily in the south and west).

The Key Factors on the Development of Outdoor Adventure.

The key factors on the development of outdoor adventure. 1932 – The mass trespass On Sunday 24th April 1932 around five hundred ramblers trespassed in on Kinder Scout, this led to legislation in 1949 to establish the National Parks and to walkers' rights over open country and common land in 2000. The reason there was a mass trespass was because gamekeepers that owned the land that the ramblers wanted to walk on said they couldn’t, and because of the lack of progress that had been made by the official ramblers’ federations for the ‘Right to Roam’ the mass trespass was organised. The idea was to protest about the lack of access. The land was bad farming land and was used to graze sheep or to keep game birds and was only worked on around 12 days a year, the rest of the time it would have been deserted but walkers weren’t allowed on it. The mass trespassers demanded change, they wanted the land to be opened so when it wasn’t being worked on people could walk on it. Of the 150,000 acres of land in the Peak District only 1,200 acres, had public access and there were only 12 ‘legal' paths to choose from, this meant that with the growing popularity of walking the paths were often crowded. If any of the walkers wandered off the paths (which many did, to find somewhere quieter) it was trespassing and they were chased off the land. Many walkers believed it wasn’t right that people should have land as private and access should be available to everyone. So people set out on the mass trespass as a protest against land owners, nothing other than arrests happened immediately, but 17 years later the National Parks and Access to the Countryside Act 1949 legislation came in. And if it wasn’t for the mass trespass we may not have had access to the countryside this would have made it hard for outdoor education to take place. As access would be restricted and wandering off paths wouldn’t be allowed, going to a crag to climb wouldn’t be allowed, setting up a tent wouldn’t be allowed, mountain biking wouldn’t be allowed (off paths), the list goes on, but if not for the 400 – 500 trespassers we may not have had as many opportunities as we do today. The main influence the mass trespass had on the outdoor education world was access which provides opportunities and gave people something cheap to do in their leisure time. It also increased media which increased knowledge. It reduced fear as with the legislation in place people can wander off paths and not be chased off the land. 1907 – Robert Baden started the scouts and 2009 – Bear Grylls becomes chief scout Robert Baden’s many experiences as a boy and as a soldier played a great part in him starting the scouting movement. When he was a boy he spent his holidays camping, hiking and sailing, Robert also used to sneak off into the woods during school and there he learned how to hide his tracks, climb trees and freeze to escape attention if any of the school teachers entered the woods. As a boy he also learnt skills such as how to pitch a tent, use a map and compass, and cook on a wood-fire. When Robert was in the British army, he taught his soldiers how to live in the wood. He taught them how to use maps and compasses, how to tell directions from the stars, and how to read tracks and trail signs. He called his soldiers Scouts. In 1900, Robert and his soldiers were defending a town during a war in South Africa. Robert taught the boys of the town to do important jobs the soldiers usually did. He learned that boys could be taught to do important things and do their best at it. All this led to him taking 20 teenage boys on 1st – 9th August 1907 to Brownsea Island to camp, he taught them scouting. This then led to him writing a book in 1908, a book called Scouting for boys, from this he only intended to provide a method of training boys which existing organisations could use, but to his surprise many boys grouped together and created their own ‘scouts’ groups. And by 1909, there were 11,000 Boy Scouts. Scouting spread from Britain America, and all over the world. Thanks to Lord Robert Baden-Powell, there are now millions of people joined together in the worldwide community of Scouting. The war in 1914 could have caused the collapse of the scouts, but the training provided proved its worth. When adult leaders volunteered for active service patrol leaders took over. Scouts contributed to the war effort in many ways including the Sea Scouts who took the place of regular coast-guardsmen, which freed them for service afloat. On 17th May 2009 Bear Grylls became chief scout becoming the youngest ever chief scout Bear says â€Å"this is his proudest post, standing up for young people from so many different cultures and countries, helping them realize their dreams, explore the world, help in crisis countries, and benefit from being part of a worldwide family. It is all about encouraging life values, outdoor skills and a sense of pride, belonging and camaraderie through adventure. † His website states â€Å"Bear Grylls is a worldwide icon for the great outdoors and the ultimate in adventure. † And â€Å"Bear Grylls has become known around the world as one of the most recognized faces of survival and outdoor adventure. † Because he is in the media and on TV a lot he is a celebrity role model that can impact people on wanting to join the scouts and gain knowledge. If Robert hadn’t set up the scouts then 1- Bear wouldn’t be scout leader and may not have had as much impact on people that he does, and 2- many people wouldn’t have joined and learned about the outdoors and many wouldn’t have an interest in outdoor adventure. 1990’s – The 7 Stanes set up The 7stanes are seven mountain biking sites in the south of Scotland. It is a partnership project which was started in 2001 and recently finished its third phase (2011). They are set on Forestry Commission land and they are seen as the way by which further trails in the UK should be developed. They are known as the 7stanes because each venue features a ‘stane' (Scottish name for stone) along each of the forest trails. The 7stanes are set in: * Forest of Ae * Dalbeattie * Glentrool * Kirroughtree, near Newton Stewart * Mabie * Newcastleton * Tweed Valley – Glentress and Innerleithen The trails on each site are different, and are set different difficulties by Trail Grades which are: * Green – Easy (relatively flat; suitable for beginners) Blue – Moderate (may be single-track and include minor obstacles; suitable for cyclists with basic off-road skills) * Red – Difficult (mostly single-track, many obstacles; suitable for proficient mountain bikers) * Black – Severe (similar to red routes, with more obstacles and large challenging area; suitable for expert riders only) * Bike Park (Orange)- Extreme (highly challen ging, includes downhill sections and unavoidable jumps; suitable for expert riders only) The Forestry Commission as established in 1919 and is responsible for forestry in Great Britain. Its mission is â€Å"to protect and expand Britain's forests and woodlands and increase their value to society and the environment. † In October 2010, the Government introduced the Public Bodies Bill, which would have enabled the Secretary of State to sell or lease public forests in England. This could have ment that the land was sold and possibly changed but an online petition was set up opposing the sale and it received more than 537,000 people signed it. Then in February 2011, after a campaign of protest by groups like the Ramblers and Hands off our Forest, the government announced it had abandoned its plans and would remove the forestry clauses from the Public Bodies Bill. Also an independent panel was set up to advice on the future directions of forestry policies, and on the role of the Forestry Commission. If the 7 stains weren’t there many outdoor centers in the south Scotland would not have the opportunity to take their groups mountain biking, also many shops may not sell as much mountain bike equipment and this would effect the increase in new and better equipment. So because the 7 Stanes is there is an increased availability, and accessibility. Also the advertising has increased knowledge and interest in mountain biking. Bibliography http://www. beargrylls. com http://www. scout. org http://www. kindertrespass. com/ http://www. forestry. gov. uk http://7stanesmountainbiking. com

Marketing Plan for Sierra Nevada Brewery

The purpose of this document is to create a marketing plan for Sierra Nevada Brewery (SNB); specifically, developing a plan to expand the product line depth by launching a new product variation that incorporates Sierra Nevada’s traditional ale, with the flavor of blackberry. First, objectives are clearly established, followed by a situational analysis using a SWOT protocol. A market analysis is performed based upon the STP procedure, which directly leads to the marketing strategy. Financial projections are provided, along with strategy to implement the marketing plan, which leads to the final segment; evaluation and control metrics, which will be used to analyze the efficiency and effectiveness of the marketing plan.SNB is a financially strong company, as represented by research and their ranking as the #2 producer of craft beer in the United States. They have positioned themselves as being an elite craft beer producer by using high-quality ingredients, producing esteemed beer s, being socially responsible and ethical, and focusing on a niche market. The need and desire to be innovative, in conjunction with SNB’s goal to have a brewery on the East Coast in order to enhance their supply chain management, led to the proposal to introduce the of Blackberry Ale; their first flavored ale. Since SNB has effectively marketed all of their beers, adding the Blackberry Ale followed a similar strategy.The target consumers are educated, middle-to-upper-middle class professional men that refer to themselves as beer connoisseurs, and revere artisanal brewing. Blackberry Ale will be packaged and marketed as a premier craft beer and placed in urban areas with an upscale atmosphere. Pricing will be set competitively at $9.59 for a 6-pack of 12oz bottles. Based upon research, trends, and SNB’s history, the  recommendation is for SNB to launch Blackberry Ale in the first quarter of 2014, mirroring the grand opening of the new East Coast brewery in North Caro lina. Blackberry Ale is expected to increase SNB’s profitability and value; thereby, helping to continue the increasing strength of the SNB family brand. Marketing Plan for Sierra Nevada BreweryCompany OverviewSierra Nevada Brewery (SNB) was officially founded in 1979, in Chico, California. This small, college-town, located 90 miles north of Sacramento, sits at the foot of the Sierra Nevada foothills, for which the brewery is named after. What makes this brewery unique is its history. Ken Grossman, the founder and master brewer of SNB, started experimenting with homebrew in 1970, under the tutelage of his friend’s father; this is where his passion for brewing beer began to flourish.In 1976, Ken partnered up with Paul Camusi to take home brewing to a higher level. Since hops were scarce for home brewers in the 1970’s, Ken traveled to Yakima, Washington, to obtain whole-cone Cascade hops, which produce a citrus-pine flavor and aroma that makes SNB distinct. SNB is renowned for its illustrious beers, specifically for the hop-forward brewing method, which adds distinctive flavors and aromas to the beers. As the demand for SNB’s esteemed beers rapidly began to outpace supply, Ken expanded into a local warehouse, brewing out of defunct stainless steel tanks that he recovered from dairy farms in California and Oregon. Since 1980, SNB has continued to expand and capture a larger portion of the market share.Objectives and GoalsSNB wants to provide high quality beer to consumers throughout the United States; furthermore, they want to introduce new specialty products, such as flavored beers. With the determination and resources that SNB possesses, they have positioned themselves into becoming the top-rated premium brewery in the U.S. According to McCurry (2012), â€Å"Sierra Nevada is the No. 2 U.S. craft brewer in terms of sales behind Sam Adams. It plans to have an initial capacity of 300,000 barrels and will employ 90† (para. 2). An increasing demand for SNB beer in the Eastern U.S., combined with additional transportation costs has necessitated the establishment of an East Coast brewery.A major objective of SNB is to build a brewery on the East coast,  allowing them to efficiently market their premium beers to include all states east of the Mississippi River, while adding value to the overall organization. McCurry goes on to state: For a decade, Sierra Nevada served eastern markets very efficiently, using a lot of piggyback rail with refrigerated containers. Bottle-aged beer has to be refrigerated, and it's expensive to run across the country, but the company did it very successfully. As the market grew in the East and capacity constraints started to be reached in Chico, it became obvious that what is needed is a new brewery and it should be built in the East to address cost and service issues. (para. 9)The addition of an East coast brewery should strategically position SNB above Sam Adams, therefore claimin g the number one spot in craft beers, and further increasing the SNB brand. Specifically, the objective is to expand their product line and break into the growing flavored ale market. Situational AnalysisSNB holds a relatively strong position in the beer industry. Their strengths are perhaps the organization’s greatest asset. SNB’s state of the art, on-site R&D Department, has positioned them to be an elite brewery, by providing pristine and innovative beers. This allows them to differentiate themselves from competitors. â€Å"The investment in the science of brewing made Sierra Nevada widely regarded as one of the most sophisticated research and quality focused breweries in the world† (Sierra Nevada, 2013, para. 23). Additionally, SNB prides itself as being a progressive-green and socially responsible company; the nation’s largest private solar array provides 1.5 megawatts of electricity, while the on-site auditorium houses community events.Strengths Wea knesses Opportunities Threats On-site R&D #2 craft brewery Expand to the East coast where SNB has a small presence. Intense competition from other craft breweries Strong brand name Small company; limited resources for promotions and advertising Enhance supply chain management Anti-drinking campaigns Green and socially responsible; sustainability One manufacturing location Growing preference of consumers for higher quality craft beers and flavored ales. Health concerns of consumers about beer consumptionOne key element that adds value to SNB is Ken Grossman’s continuous concern for the environment and the community: Their installation of four 250-watt co-generation fuel cells earned them a visit from Governor Arnold Schwarzenegger. They have long had the first largest private installation of solar panels in the nation. They engage in heat recovery, CO2 recovery, water recycling, bought their own cows to eat their spent grains, and they don’t believe in buying carbon off sets.And now, they have a new composting system—all presented with â€Å"again, it’s not the greatest ROI† from Grossman, â€Å"but it’s the way we want to do things around here, it’s part of our story.† (Chang, 2010, para. 4) SNB sets the bar high for organizations in being ethically and socially responsible. Although SNB can save money by cutting corners, they continue to take the high road and focus on the well-being of the community, as well as the environment.Market AnalysisCurrent trends and data indicate craft breweries are gaining market strength. The long term dominance by large beer manufactures is declining. According to Ciccone (2012), â€Å"In 2011, all top 25 craft breweries experienced increases in revenues. Craft breweries recorded 15 percent growth in volume of barrels shipped, compared to a 1.5 percent decrease in the beer industry overall† (para. 2). SNB received second place honors during 2011 in Best-Selling Craft Beers. #2 – Sierra Nevada Brewing Co.Location: Chico, Calif. Barrels Sold in 2011: 858,000 — 9.2 percent increase since 2010 Popular Brands: Sierra Nevada Pale Ale, Ovila Abbey AlesJulia Herz, Craft Beer Program Director for the Brewers Association, stated,  Ã¢â‚¬Å"A light American lager no longer satisfies every taste. Americans have developed a discerning palate, so if it's not world class quality, it won't survive† (Ciccone, 2012, para. 3). The market for craft beers is growing, and SNB is positioning itself to dominate the craft beer market. SNB’s strength is becoming more apparent, as they continue to gain market share every year. Clarke (2012) stated that a 2011 study indicated craft beer grew by 16.3%, the largest growth by any beer category; furthermore, 11% of craft beer’s growth arose from new drinkers in 2010, compared to an astounding 46% in 2011. An import element for SNB to consider it that Millennials account for 46% of new craft b eer drinkers.The market for craft beer continues to grow at a rapid rate; additionally, all of this growth is occurring during difficult economic times. The overall success of SNB can largely be attributed to its marketing strategy. They segmented the market by focusing on beer drinkers in the U.S. market. SNB further segmented the market down to craft beer consumers. The craft beer segment does not include low-income, uneducated, party-oriented beer drinkers. SNB targets male craft beer consumers, as marketing strategies have indicated that targeting woman can have an adverse effect. Clarke (2012) goes on to say that women are apt to project contemptuous ridicule towards beers that are marketed as being women-friendly, especially if the beer is specifically targeted to them.Specifically, SNB targets College educated, middle-to-upper-middle class professional men, ages 21-44 years old that refer to themselves as beer connoisseurs, and revere artisanal brewing. â€Å"By volume, 80% of craft beer was enjoyed by white (non-Hispanic) consumers, over half of them in the 21-44 year age bracket. More than 75% earned at least $50,000/year, and 43% were college-educated Craft beer connoisseurs, as they prefer to be called, savor the distinctive taste and aroma of craft beers† (Clarke, 2012, para. 6). With the target consumer being established, SNB can effectively position themselves.Craft beer connoisseurs are already aware of the prestigious SNB image; therefore, positioning the new craft beer innovation will ensure that consumers perceive the product as a premier, black berry-flavored craft beer, created for the affluent craft beer connoisseur. Marketing StrategySNB’s product, a blackberry flavored ale, is the first flavored beer that  they will produce. â€Å"There are a lot of new flavors out there, and beer drinkers are willing to try brands they haven't tried before because they trust the category, Gatza says.† (McCurry, 2012, para. 62). By offering flavored ale, SNB strategically appeals to its current consumer based, as these consumers will want to try the latest creation, while increasing market penetration by acquiring new consumers who are intrigued by the new product and want to try it.The new product is Blackberry Ale; an amber colored light ale with the subtle flavor and deep notes of blackberry. This premier brew will be packaged in dark glass bottles. Tastings (n.d.) emphatically encourage the use of dark glass bottles, as they inhibit the photochemical effect produced by daylight, specifically, the ultraviolet spectrum, which can create â€Å"off flavors† and degrade the freshness of the beer. Additionally, twist-off crowns don’t protect beer against oxidation as well as pry-off crowns; therefore Blackberry Ale will include pry-off crowns. An adhesive label, containing product information and displaying the illustrious SNB logo, will be applied to each bottle. Finally, the label will display t he brand-Sierra Nevada Blackberry Ale; thereby, using a family name brand strategy. Distribution StrategyBlackberry Ale will be distributed strategically through select retailers as to protect SNB’s premier image, while increasing market penetration: Taprooms Upscale restaurants High-end bars and clubs Gourmet specialty stores Beer and wine bistros Prosperous grocery storesIndirect distribution using established partnerships will facilitate the placement of Blackberry Ale into the selected retailers. This link provides a list of all established distributor partnerships throughout the U.S.: http://www.sierranevada.com/distributors/ Pricing StrategySNB’s price will reflect a premium price as their products are known for being high-quality and in accordance to the product positioning. They already benefit from having an effective pricing strategy; therefore, Blackberry Ale will be priced in-line with SNB’s current beers that are  already on the market, while bein g competitively priced with SNB’s strongest craft beer competition, Sam Adams Blackberry Witbier. Therefore the price for Blackberry Ale will be set at $9.59 for a six pack of 12oz bottles.Promotion StrategyIn order to promote the latest addition to the Sierra Nevada line, a multitude of media and promotions will be used to facilitate the product’s introduction into the market: Advertising PromotionSocial media including Facebook, Twitter, Linkedin, and Google+ Advertising in key magazines: The Beer Connoisseur, DRAFT, Ale Street News, Northwest Brewing News, The Celebrator Beer News, Great Lakes Brewing News, Yankee Brew News, Brew Your Own, Beer Advocate , Ask Men, Maxim, Esquire, GQ, Details, and Sports Illustrated Sales PromotionFree 4oz sample coupons (limited time only-90 days)Free 4oz samples when product is only available on-tap (limited time only) $2.00 off introductory coupons (expires after 90 days)Buy 3, get 1 free (buy any 6-pack of SNB beer, get 1 free 6- pack of Blackberry Ale-90 day promotion) All promotions will terminate after 90 days of product introduction to assess the effectiveness of the promotions and determine future courses of action. Financial ProjectionsThe chart below, provided by the Brewers Association, clearly illustrates the continuous growth of the craft beer industry. Based upon research and the strong financial position of SNB, adding the Blackberry Ale brand to the organization can only increase the profitability and value of the organization. Each time SNB has added depth to the Sierra Nevada line, the company has only prospered financially, and in terms of gaining exposure, which adds value to the organization. Additionally, the community has benefited from SNB’s success, as SNB has been proven to be a strong player in social responsibility.SNB anticipates the production of a new, East Coast brewery in 2014, will support its objectives, and while increasing the profitability of the organization. The ad dition of a second brewery strategically adds value to  the organization as it enhances supply chain management, increases awareness, while potentially doubling production and capacity. it is estimated that after introduction sales of Blackberry will grow, reaching 1% of SNB beer sales after 1 year. Blackberry Ale is expected to break even and become a profitable product, based on expected sales and costs of introduction into the market. Implementation PlanBlackberry Ale has already passed all necessary guidelines established by SNB. As the fourth quarter quickly approaches, SNB will continue its successful strategy of producing Celebration Ale; a highly demanded brand that is synonymous with the holiday season. SNB is fearful that launching Blackberry Ale during this time would conflict with the established and successful release of the seasonal Celebration Ale; therefore, the launch of Blackberry Ale into the market is planned to coincide with the grand opening of the new brewer y, under construction in North Carolina, which is the first quarter of 2014.Evaluation Metrics and ControlSNB has determined it will analyze the addition of Blackberry Ale, ninety days after the launch of the product into the market. All introductory promotions will terminate after ninety days to access the future profitability of adding flavored ale to the brand line. Additionally, Blackberry Ale will be analyzed again each month, for the next three months to determine how the new product sales without added promotions. After six months, a thorough analysis focusing on sales, market share, brand recognition and profitability will be used as evaluation metrics, to determine the profitability, and future of Blackberry Ale.

Education in Animal Farm Essays

Education in Animal Farm Essays Education in Animal Farm Essay Education in Animal Farm Essay Essay Topic: Animal Farm Animal Farm by George Orwell shows how taking responsibility for one’s education helps to maintain freedom throughout the society. Animal Farm was written during the greatest rivalries the world has ever known. The book shows how abuse of power leads to inequality within the citizens. In the novel there is lots of tyranny, because of the failure to actually get education. Some of the animals feel that taking responsibility for one’s education helps maintain freedom. In life it is important we are educated in order for us to know our rights and etc. The animals were unfortunately uneducated and could not read. After Old Major had died, the pigs, who were the most educated in the farm, took leadership over the farm. â€Å"They explained that by their studies of the past three months the pigs had succeeded in reducing the principles of animalism to Seven Commandments. These Seven Commandments will now be inscribed on the wall; they would form an unalterable law by which all the animals on Animal Farm must live for ever after† ( Orwell 24). The pigs stood up to the plate and took over the farm. They had studied books for about three months and decided to use that to write the Seven Commandments that all the animals must follow. Most of the animals were the total opposite of the pigs. The pigs had to simplify the commandments because the animals’ ability to read was very poor. It is important to understand if you are being manipulated or used in life. The animals did not notice this because they were not as smart. That gave the pigs the motive to control and use all of them. Squealer states to the animals â€Å"I hope that we pigs are doing this in a spirit of selfishness and privilege? Many of us actually dislike milk and apples. I dislike them myself our sole object in taking things is to preserve our health. Milk and apples (this has been proved by science, comrades) contain substances absolutely necessary to the well-being of a pig. We

Free Essays on Firestone

Firestone tires could have avoided many of their legal and public relations problems if they’d used the template Johnson and Johnson established in the 1982 Tylenol scare. That’s the conclusion reached by Bob Garfield in an article in the August 28, 2000 issue of AdAge. The author compares the similarities of the problems both companies faced, and the differences in the recovery process Johnson and Johnson took in the Tylenol scare versus what Bridgestone/Firestone is doing to combat the negative publicity, and regain their customers’ trust. In October 1982, several individuals died as a result of Tylenol capsules contaminated with cyanide. In an effort to save lives, Johnson & Johnson, the makers of Tylenol, recalled every single bottle in the country, no matter whether they were on the store shelf or your bathroom shelf. They also shut down all production and distribution of the medication. Johnson & Johnson publicized the recall with full-page newspaper ads and stories on the news. They had an open policy and were willing to answer any questions at the expense of their good name. As stated in the article, it was a public relations nightmare for the company, but Johnson and Johnson had a â€Å"quick and thorough response†, and the public’s appreciation of its honesty and an expertly handled ad campaign helped retain most of their customers. Unlike J&J, Firestone’s initial reaction to their nightmare did not inspire public trust. A couple of years ago, when dozens of people died in Ford Explorers equipped with Firestone tires, the Bridgestone/Firestone Corp. did not launch an ad campaign to inform, and regain the trust of the public. Instead they launched a mudslinging campaign against Ford that ultimately resulted in the termination of their 100 year old business relationship. In fact, because of their slow action and ne... Free Essays on Firestone Free Essays on Firestone Firestone tires could have avoided many of their legal and public relations problems if they’d used the template Johnson and Johnson established in the 1982 Tylenol scare. That’s the conclusion reached by Bob Garfield in an article in the August 28, 2000 issue of AdAge. The author compares the similarities of the problems both companies faced, and the differences in the recovery process Johnson and Johnson took in the Tylenol scare versus what Bridgestone/Firestone is doing to combat the negative publicity, and regain their customers’ trust. In October 1982, several individuals died as a result of Tylenol capsules contaminated with cyanide. In an effort to save lives, Johnson & Johnson, the makers of Tylenol, recalled every single bottle in the country, no matter whether they were on the store shelf or your bathroom shelf. They also shut down all production and distribution of the medication. Johnson & Johnson publicized the recall with full-page newspaper ads and stories on the news. They had an open policy and were willing to answer any questions at the expense of their good name. As stated in the article, it was a public relations nightmare for the company, but Johnson and Johnson had a â€Å"quick and thorough response†, and the public’s appreciation of its honesty and an expertly handled ad campaign helped retain most of their customers. Unlike J&J, Firestone’s initial reaction to their nightmare did not inspire public trust. A couple of years ago, when dozens of people died in Ford Explorers equipped with Firestone tires, the Bridgestone/Firestone Corp. did not launch an ad campaign to inform, and regain the trust of the public. Instead they launched a mudslinging campaign against Ford that ultimately resulted in the termination of their 100 year old business relationship. In fact, because of their slow action and ne...

Example Sentences of the Verb Begin

Example Sentences of the Verb Begin This page provides example sentences of the verb Begin in all tenses including active and passive forms, as well as conditional and modal forms. Base Form begin / Past Simple began[i/] / Past Participle begun / Gerund beginning Present Simple He usually begins work at eight oclock. Present Simple Passive Construction is often begun before the plans are finished. Present Continuous We are beginning to understand the problem. Present Continuous Passive The report is being begun this very moment. Present Perfect Peter hasnt begun yet. Present Perfect Passive The report hasnt been begun yet. Present Perfect Continuous None Past Simple The school began to ask students to come earlier. Past Simple Passive The project was begun last week. Past Continuous They were beginning to eat as I arrived. Past Continuous Passive The book was being begun when I got to class. Past Perfect She had begun work before I arrived. Past Perfect Passive The project had been begun before he approved the final plans. Past Perfect Continuous None Future (will) It will begin soon. Future (will) passive The project will be begun by John. Future (going to) Oliver is going to begin a new job next week. Future (going to) passive The process is going to be begun next month. Future Continuous He will be beginning his new job in two weeks time. Future Perfect The concert will have begun by the time you arrive. Future Possibility The movie may begin soon. Real Conditional I will begin if he arrives soon. Unreal Conditional She would begin soon if they offered her the job. Past Unreal Conditional If it had begun earlier they wouldnt have finished in time. Present Modal I must begin working hard! Past Modal They should have begun the project earlier. Quiz: Conjugate with Begin Use the verb to begin to conjugate the following sentences. Quiz answers are below. In some cases, more than one answer may be correct. The school _____ to ask students to come earlier.The project _____ before he approved the final plans.We _____ to understand the problem.He usually _____ work at eight oclock.The report _____ yet.Oliver _____ a new job next week.She _____ soon if they offered her the job.She ______ before I arrived.It _____ soon.The concert _____ by the time you arrive. Quiz Answers beganhad been begunare beginningbegins  hasnt been begunis going to beginwould beginhad begun workwill beginwill have begun

Response Journal 2 (ethics) Essay Example | Topics and Well Written Essays - 250 words

Response Journal 2 (ethics) - Essay Example It appears that Mr. Hartherley, being passionate to his career, has been practicing his profession ethically. He had given appropriate advices to his clients. On the other hand he had been very keen about the purpose of the machine he is attending to, for he knows that ethically, he will be liable for all damages that the machine would give to the community and the environment as well. Thus, as stated in on the Code of Ethics for Engineers under Professional Obligations 1b: â€Å"Engineers shall advise their clients or employers when they believe a project will not be successful.† And on the Fundamental Canons nos. 1 and 6: â€Å"Hold paramount the safety, health, and welfare of the public† and Conduct themselves honorably, responsibly, ethically, and â€Å"Conduct themselves honorably, responsibly, ethically, and lawfully so as to enhance the honor, reputation, and usefulness of the profession† respectively. References: Doyle, Arthur C.

Pop culture Research Paper Example | Topics and Well Written Essays - 1500 words

Pop culture - Research Paper Example People share experiences through popular culture and achieve social solidarity. Every cultural group has its own popular culture. It plays an important role in expression of social wellbeing and cultural identity of human groups. Folk culture in America, for example, is considered part of everyone’s life. It is public as a parade and intimate as a lullaby. It is also changeable as fashion trends and constant as a ballad. It, therefore, expresses the social wellbeing and cultural identity of Americans (Fedorak, p, 3). There are so many popular culture elements that are common among cultural groups, but these groups have their own unique customs influenced by factors such as ethnic divisions, gender, and class. Different communities, for example, have different weddings, but they are all meant to symbolize the socio economic importance of joining two families and two people (Fedorak, p, 3). There are several claims about popular culture. Some of these come from ideas about the r ole of popular culture in the society. There are various areas that can be considered when it comes to the position in the society. These include; education, morality, social efficacy, Christianity and so on. Some people wonder if popular culture has a role in the education process of the young people. Some wonder if there is a connection between social efficacy and popular culture. Popular culture is at the center of societal debate and controversy. Some argue against it in different areas while others argue in support of it. Examples include: Popular culture desensitizes the way people view the society, and popular culture does not desensitize the way people view the society. Popular culture only serves to destroy American values and morals, and popular culture promotes American values and morals. Popular culture is the leading cause of peer pressure on teenagers, and popular culture is not the leading cause of peer pressure. Popular culture is a setting for the morals of a societ y, and popular culture is not a setting for the morals of the society. Popular culture is becoming more complex, and popular culture is still similar to older forms of popular culture (White & Walker, p, 1). This paper will discuss one of the claims about popular culture; popular culture only serves to destroy society values and morals. The position paper is against this claim and will give clear and logical reasons in support of; popular culture does not serve to destroy society values and morals. A Central Claim Related To Pop Culture Popular culture only serves to destroy society values and morals. Reasons In Support of the Central Claim Popular culture is that which dominates the society at a point in time and is recognized as people’s culture. It involves social life features that are most actively involved in by the public. It is determined by interactions produced by everyday activities that people involve in. These are activities such as styles of dressing, foods that people eat, greeting rituals and the use of slang. Popular culture covers the current and most immediate features of people’s lives. The features are always affected by different changes such as in technology. It is through popular culture that certain commonly held beliefs and standards are reflected. It, therefore, influences and reflects people’s everyday life. From these fundamental ideas, popular culture is described as the forms and products of identity and expression that are

The Major Social, Economic and Technological Changes between 1865 Essay

The Major Social, Economic and Technological Changes between 1865 and1895 - Essay Example African Americans, for instance, were enslaved and forced to work in white farms as well as industries without pay. This hampered them from making most of their economic development. However, this came to an end with the abolition of the southern slavery in 1865. Since then, African Americans have made tremendous progress in terms of development both socially and economically as noted by Finkelman (437). Economic ChangesIn the period under discussion, farming became intensified as agriculture became highly valued in the society. These changes can be attributed to the organizations that were formed to unite farmers at the national and state levels. There was also the Dawes Act (1887) which decides to break up Native American tribe by giving them land. Also, in the same period, more industries grew up during this period as trade increased. This was also as a result of literate population who became more innovative. Industrial growth was also intensified by agriculture.Technological cha ngesRailway transport highly improved due to the new technological inventions in the latter part of the 19th century. For instance, the invention of air breaks by George Westinghouse increased the safety of railway transport. In addition, the invention of Janney car couplers made it possible for railroad workers to connect cars. Communication also improved following the invention of the typewriter in 1868 by Christopher Sholes, according to Nash and Smith (173). In addition, photography was invented.

Social Skills Development in Early Childhood Essay

Social Skills Development in Early Childhood - Essay Example If a child does not have the required confidence and charisma in them they might not be able to survive as better individuals in this society, therefore, development of social skills is very important in schools as well as at home. This report discusses two references that have been used to help understand the importance of developing social skills in early childhood and how to cater to the child's needs. Both of these articles were found on the internet. The first one is a 'peer reviewed' article from the 'Australian Journal for Early Childhood' written by Jacquelyn Mize and Ellen Abell. The other one is another article that is directed towards the parents titled 'How your lifestyle can be a positive model for your child's social skills' by an author surnamed Jet. Reference Details: Jacquelyn Mize, Ellen Abell (year) Encouraging Social Skills in young Children: Tips Teachers can share with parents. Retrieved November 1, 2007, from web title Web site: http://www.earlychildhoodaustralia.org. The target audience in both the audience is mainly the parents who can be a great help in developing social skills in their kids. ... The target audience in both the audience is mainly the parents who can be a great help in developing social skills in their kids. Both the articles enlighten us with tips and tricks parents can use at home to help their children boost up their public skills. The authors have facilitated the concept of home-learning with the help of examples, stressing on the fact that it is at the home where the child learns most of his social and personal traits. Children who display high levels of social competence typically enjoy parent-child relationships characterized by positive and agreeable interactions, acceptance (Cohn, Patterson, & Christopoulous, 1991; Pettit & Mize, 1993; Putallaz, 1987) Both the sources were located by using the search engines available to us. The search terms used to locate the peer reviewed journal were 'journal of social development' and 'peer reviewed social journals'. The search engine specifically Google and Yahoo were used to locate the Australian Journal for Early Childhood. The same were used to locate the other article. In the first article by Jacquelyn Mize basically tries to illustrate the fact that how parents can influence their children's upbringing and how they can help them to develop social skills in them so that one day they can become socially competent with the world. This article provides the viewers with specific steps that the author has provided to facilitate the parents. The article starts by stating that it is not unusual to have children who are shy when compared to others and parent's worries are equally acceptable about this fact. The author has then discussed the idea of socially competent pre-schoolers and how they boost up the environment present in a class room with their vibrant

The California Wine Cluster Assignment Example | Topics and Well Written Essays - 750 words

The California Wine Cluster - Assignment Example Technology and innovation played a basic part in bridging the quality gap between European and California vintners (Porter 1998). Conventionally, European vintners had depended intensely on flavor (qualitative) and time-tried practices. Then later on, California winemakers started utilizing quantitative analysis to transform higher, more consistent quality of wines. Innovations rushed quickly right around the state's vintners, particularly in Napa, where the majority of the wineries were found alongside. Besides, U.C. Davis, one of the world leading wine research institute, assisted explore some new technologies i.e. mechanical harvesting, trickle watering system, and field transplanting. All of this upgraded the quality of Californian wines. By the mid 70s, California’s premium wines gained international fame (Porter and Bond 2008). Question 3 France experienced intense over production. The EU, under the Common Agricultural Policy for wine, had taken many steps to diminish wine yield in its member states thru an exhibit of subsidies. New vineyard planting of table wine grapes was precluded and re-planting of existing vineyards was permitted just each eighth year. Most EU underpin headed off to subsidized "bumming-up" of lower quality vineyards, having permanently uprooted over 1.2 million acres from production. Moreover, compulsory and voluntary refining, which changed wine into liquor for human utilization or fuel, uprooted wine from the open business. The labor costs in France also exceeded much. All of these factors stagnated France’s production (Porter and Bond 2008). Question 4 A great part of Australian wine business' success is generally accredited to substantial investment in innovations in viticulture engineering. Rare water assets empowered much of this movement. By the 1990s, Australia had established its elf as a cost competitive manufacturer of high caliber wines, with 3,000 cultivators and 1,000 wineries. Australian government had also furnished subsidizes for exports promotion commonly used for wine tasting in target advertises. Australia had likewise secured Wine Bureaus in numerous nations incorporating the United Kingdom, The United States, and Germany to organize promotional exercises. This has led Australia to be emerged as a leading wine-exporting nation (Porter and Bond 2008). Question 5 Wine clusters of California faced different issues in the 90’s and 00’s decades. These include remarkable variations in the quality and quantity of each year’s grape harvest due to fluctuations in weather and space constraints for new vineyards in the North Coast which along with emerging demand for vineyards raised the average price of undeveloped land in the Central Cost of California. Many premium growers of wine grapes preferred closer spacing to boost grape qualit y which increased the yields; however, these high-density plantings posed threats of increased operating costs up due to increased costs for labor and materials. Then, the supply constraints for high quality grapes impelled premium wine producers to

Harnessing Information Management, the Data, and Infrastructure Assignment

Harnessing Information Management, the Data, and Infrastructure - Assignment Example General Electric deals with sale and manufacture of GE’s jet engines, hospital MRI equipment, trains, and turbines. The components require utmost efficiency in their operation which require analysis of a lot of performance and service data that will be analyzed to create better gadgets and machines. Information management is, therefore, crucial to GE in that: It reduces operation cost that require constant processing of information. A good management of information will ensure that all the departments like manufacturing and sales departments get already processed information in real, and this reduces overall cost.It ensures that a lot of information is gotten from the same data source.It will reduce conflicting information requirements for either the management, production of the marketing departments since they might require the same data in their daily processes. Information management also ensures data security due the access controls and authorization levels created. Access controls can be implemented by giving particular people only write or read capabilities to the database with database administrators being given all the privileges. Information management will ensure that there are flexibility and responsiveness of information. It is required that all GE departments and branches all over the world have instant access to information in their databases. Instant access of information is achieved through effective management of data and processed information. New Information Technologies come up to replace existing ones with the hope of improving performance. GE Electric is a big swing company that has invested in new IT architectures to improve its performance. GE has invested heavily in technologies like cloud deployment and implementation of digital sensors in their devices (General Electric, 2015). Cloud has enabled a lot of data or processed

The California Wine Cluster Assignment Example | Topics and Well Written Essays - 750 words

The California Wine Cluster - Assignment Example Technology and innovation played a basic part in bridging the quality gap between European and California vintners (Porter 1998). Conventionally, European vintners had depended intensely on flavor (qualitative) and time-tried practices. Then later on, California winemakers started utilizing quantitative analysis to transform higher, more consistent quality of wines. Innovations rushed quickly right around the state's vintners, particularly in Napa, where the majority of the wineries were found alongside. Besides, U.C. Davis, one of the world leading wine research institute, assisted explore some new technologies i.e. mechanical harvesting, trickle watering system, and field transplanting. All of this upgraded the quality of Californian wines. By the mid 70s, California’s premium wines gained international fame (Porter and Bond 2008). Question 3 France experienced intense over production. The EU, under the Common Agricultural Policy for wine, had taken many steps to diminish wine yield in its member states thru an exhibit of subsidies. New vineyard planting of table wine grapes was precluded and re-planting of existing vineyards was permitted just each eighth year. Most EU underpin headed off to subsidized "bumming-up" of lower quality vineyards, having permanently uprooted over 1.2 million acres from production. Moreover, compulsory and voluntary refining, which changed wine into liquor for human utilization or fuel, uprooted wine from the open business. The labor costs in France also exceeded much. All of these factors stagnated France’s production (Porter and Bond 2008). Question 4 A great part of Australian wine business' success is generally accredited to substantial investment in innovations in viticulture engineering. Rare water assets empowered much of this movement. By the 1990s, Australia had established its elf as a cost competitive manufacturer of high caliber wines, with 3,000 cultivators and 1,000 wineries. Australian government had also furnished subsidizes for exports promotion commonly used for wine tasting in target advertises. Australia had likewise secured Wine Bureaus in numerous nations incorporating the United Kingdom, The United States, and Germany to organize promotional exercises. This has led Australia to be emerged as a leading wine-exporting nation (Porter and Bond 2008). Question 5 Wine clusters of California faced different issues in the 90’s and 00’s decades. These include remarkable variations in the quality and quantity of each year’s grape harvest due to fluctuations in weather and space constraints for new vineyards in the North Coast which along with emerging demand for vineyards raised the average price of undeveloped land in the Central Cost of California. Many premium growers of wine grapes preferred closer spacing to boost grape qualit y which increased the yields; however, these high-density plantings posed threats of increased operating costs up due to increased costs for labor and materials. Then, the supply constraints for high quality grapes impelled premium wine producers to

Economics is said to be concerned with the central problem of scarcity Essay

Economics is said to be concerned with the central problem of scarcity and infinite wants - Essay Example The three basic factors of economics are scarce in nature and thus they initiate the necessity of taking up a research approach on the factors that influence the problem in the economies. Along with the discussion on the factors that create the problem, the role that market mechanism plays in sorting the problem will be reviewed in this research paper as well (Case & Fair, 2004). 2.0 Explanation of the Research Statement The explanation of the research statement that considers economics to be concerned with the central problem of scarcity and infinite wants will be presented in this section of the research paper. 2.1 Problem of Scarcity The problem concerned with scarcity is considered to be the most essential in the arena of economic. The problem is derived on the basis of the assumption that goods or resources are finite whereas, desires of the human beings are infinite. The concept of economics is concerned with the alternatives and their outcomes and concentrates on means through which societies and individuals make allocation of their finite resources for trying to satisfy the infinite wants relatively (Lipsey & Chrystal, 2007). Scarcity takes place because the relatively infinite wants of the individuals cannot be completely set-off from the utilisation of limited resources that are available. A good becomes scarce if individuals and society cannot access them freely and thus the good directs a positive price. The problem of scarcity influences all the decision makers to resolve three basic questions of the economics: What will be manufactured? How the process of manufacturing will take place? Who will be using the goods that will be manufactured? Source: Mankiw & Taylor, 2006. Goods are the answers to the first question. Production is the answer to the second question that occurs when technology and knowledge are used for application of the energy to objects for making them more valuable. The alternatives’ opportunity cost provides answer to the t hird question which is measured by the qualitative value of the best alternative that is sacrificed (The University of North Carolina, 2011). 2.2 Model of the Economic Problem of Scarcity The model of the problem of scarcity largely depends on the factor of efficiency. The workers, individuals, business houses, governments or the countries are normally faced with the problem of scarce economic resources. The level of efficiency is important for finding solution to the particular economic problem in concern and is measured by the factors as to how well the dwellers produce goods or services. Efficiency is also determined by the factors through which goods or services are produced at a lower cost or less resource are utilised for manufacturing a product or rendering service along with satisfying the wants of the consumers at the same time (SG Zilina, 2010). Source: (SG Zilina, 2010). The above model is a comprehensive depiction of the economic problem of scarcity that has shown the ev olution of the economic problems of scarcity and has even laid the way towards the resolution of the problem. The entire model is centrally located to the choices that the dwellers of the economy make for enhancing their level of efficienc

Proposing an Hris System Essay Example for Free

Proposing an Hris System Essay Planning the future of the organization will require training, and mentoring from key employees. The current Human Resource Information System does not support the information that is required to complete the project. Management is proposing to implement a new Human Resource Information System. Human Resource Information System is a computerized system designed to bring together information for strategic planning, operational, and, administrative. The most time spent in Human Resource is administrative management. Human Resource Information System is designed to improve efficiency and assist with streamlining paperwork. There are five major categories in a business that the Human Resource Information System supports. Labor relations in the HRIS will support Union negotiation, employee information, and auditing records. Human Resource Planning and Analysis supports organizational charts, attendance analysis, job description tracking, staffing, recruiting, and turnover analysis. Compensation and benefits, wages, benefits, vacation, and pay structures. Compliance regulations are also supported by HRIS; Equal Opportunity Employment, workforce utilization, and applicant tracking. Safety and training development are also supported by the HRIS software. HRIS software is available by many different software companies; the following are just a few HRIS software that are available. Bamboo Human Resource Software, Employee Connect Software, Human Resources Microsystems, J. D. Edwards Enterprise One, and Employee Connect. The software must be compatible with the organizations current job-costing system and will require the reports to coincide. This will need to be a customized feature and will require a tailored software. The software listed above is available to as is and will not support our job cost software. Management would like to implement a new Human Resource Information System before the new fiscal year. The new fiscal year begins in April 2013. The first process will be posting a Request for pricing from multiple pre-qualified Human Resource Information System Software companies. The schedule will only allow a maximum of one month to select a final vendor to begin the process of tailoring the software. The concerns that management have are some of the organizational factors, such as labor force, company budgets, bad planning, and competition. Labor force is down due to budget cuts and the transition to new software will require overtime and possibly hiring temporary help for data entry. The current company budget does not have the profit to support a substantial increase in additional labor. The planning schedule for a new Human Resource Information System will need to be monitored closely. Management is concerned about the possibility of going over schedule and increasing the labor cost more than more than what is in the budget. Management has come up with a budget of forty-five thousand dollars. This budget includes the cost of software, labor force, and new equipment to support the new Human Resource Information System. The return on investment for the new software and equipment that management hopes for will be worth more than the cost. The benefits of having a Human Resource Information System that produces reports for compensation, time off, and labor needs. The new Human Resource Information System will also give our organization the ability to be competitive in capturing labor trends and needs. Planning for the future of the organization will also be a huge benefit factor. The time and cost that will be saved over time will pay for the upgrade in less than two years. When the system is up and running management foresees that four full-time positions will need to be eliminated due to the efficiency and lack of work for the four workers. References Chauhan, A. , Sharma, S. , amp; Tyagi, T. (2011). Role of HRIS in Improving Modern HR Operations. Review Of Management, 1(2), 58-70.

Importance of Rice and the Varieties Worldwide :: Essays Papers

Importance of Rice and the Varieties Worldwide Rice (oryza sativa) is the staple food for about one half of the world’s population. This grain has origins going back to about 3000 B.C in India, and grew along the rivers of the Tigris and Euphrates circumscribing the ancient civilizations of Mesopotamia. Rice is the staple food of East and Central Asia, the islands of the western Pacific and much of Latin America. These eastern nations are today the main rice-producing countries; places such as China, India, Japan, Bangladesh, Indonesia, Thailand and Burma. Rice is much more than a grain; it has fueled economies, been subject to science, and traveled the globe due to world trade. Rice is found all over the world and in thousands of varieties; there are more than 8,000 varieties found in India alone where it all originated, and in one of the smaller rice-producing countries, the Philippines, there are about 3,500 varieties. Some of these well known varieties include basmati (India), sushi rice (Japan) and jasmine rice (Thailand) each having a different consistency and flavor. Basmati rice is very aromatic, both in its dry state and cooked. It has an exotic smell that is very distinct compared to other varieties. Sushi rice is known for its consistency; it very sticky, which is beneficial when making sushi. Jasmine rice, as seen on the plate, is also aromatic but it has a different smell. It has a more floral smell to it, hence the name Jasmine rice. There are other varieties of wild rice which is altogether a different species (Zizania aquatica). This species is grown in western nations such as the United States and has become a delicacy in markets. It fueled the diets of Native Americans in parts of the Midwest United States. Rice comes in different colors, shapes, lengths, and is grown in different conditions. The harvested rice, which still has the husk around the grain, comes in several different colors including, white, brown, amber, red or black. Some of these varieties are long and slender, while others are short and thick. The Process of Growing and Harvesting Rice Rice is grown in tropical, semi tropical and temperate regions; mostly in coastal plains, tidal deltas, and river basins. There needs to be a supply of freshwater because the land needs to be submerged under water.

The Link Between Job Satisfaction and Employee Productivity Essay

1) An Introduction Long gone are the days when Labor Relations or Manpower departments were all the HR that an organization needed for supplying its human resource management needs. As we have advanced from the Industrial Age to the Information Age and as the workplace and business scenario has become more complex and competitive, Human Resource Management has become a vital skill for any knowledge organization; one that, if used correctly, could become a key asset for an organization. One of the most crucial fields of study here, in the 20th century, has been the crucial link between job satisfaction and employee productivity. Job satisfaction essentially is a measure of how content an employee is with his current job. There are, broadly speaking, three major aspects to employee satisfaction at the workplace- 1. A degree of autonomy in decision making 2. Significantly challenging work that does not become monotonous 3. Link between job performance and advancement in organization Other intangible and tangible factors also come into play. For example, some organizations have amazing training programs for new hires that add significant market value to the candidate. Infosys, the Indian IT behemoth, has a rigorous training schedule of 6 months which is attested to by industry experts as being on of the best. Indeed, ex-Infy employees have always highlighted the importance of the training they had undergone at the famed Mysore campus near Bengaluru. Opportunities to be creative, flexible work arrangements, flexible benefits and job stability all contribute towards making an employee like his job and make that extra effort for the organization. 2) Studies and Theories Kick started by the Hawthorne studies (conduc... ...acebook-for-employee-satisfaction-for-the-first-time-in-four-years/. Last accessed 11th April 2012. 2. Jeffrey Pfeffer. (2009). Low Grades for Performance Reviews. Available: http://www.businessweek.com/magazine/content/09_31/b4141080608077.htm. Last accessed 11th April 2012. 3. Davi Ngo. (2009). Job Descriptive Index. Available: http://www.humanresources.hrvinet.com/job-descriptive-index-jdi/. Last accessed 11th April 2012. 4. Mark A. Griffin, Neal Andrew,Mathew Neale. (2000). The Contribution of Task Performance and Contextual Performance to Effectiveness: Investigating the Role of Situational Constraints . Applied Psychology: An International Review. 49 (3), 517-533 5. Ankur Jain. (2009). HRM - Nature, Scope and Objectives. Available: http://expertscolumn.com/content/human-resource-management-nature-scope-objectives-and-function. Last accessed 11th April 2012

Alcohol Regarding Air Pilots

The dangers of drinking and driving are now well known, so that it may be considered self-evident that drinking and flying are also incompatible. However, aviation is very unforgiving of mistakes and the complexity of powered flight far exceeds that of road transport.Slight and subtle errors on the part of an intoxicated pilot are thus potentially far more serious than for the intoxicated driver, and can have devastating consequences. Because of this, and despite the relative rarity of aviation accidents, safeguards to prevent drinking and flying need to be much more stringent than those employed to prevent drinking and driving.Statement of the ProblemAlcohol use may lead to accidents in aviation. Air pilots are not well-informed about the metabolism of alcohol and the effects that are produced by the consumption of alcohol on the performance. If the blood alcohol concentration becomes zero, the performance of the air pilots still can be impaired due to alcohol.Hazard perception perf ormance has been identified as one source of individual differences in accidents. Thus, if alcohol adversely affects pilots’ hazard perception performance, then such an effect may underlie, at least in part, the increased accident risk associated with drink-flying.Research Question and Sub-QuestionsQ. 1. What are the alcohol related problems amongst air pilots?Q.2. what are the occupational and sub-cultural factors thought to encourage heavy drinking amongst air pilots?Q.3. Do cockpit environmental influences upon alcohol induce impairment of air pilots’ performance?Q. 4. What are the indirect indicators of alcohol consumption by air pilots?Q. 5. What is the relationship between blood alcohol concentration and impairment of performance?Significance of the StudyThis study involves primary and secondary research methods for the collection of data. This paper seeks to review the published literature on alcohol and aviation. The main issues to be addressed will concern ava ilable evidence regarding the level of alcohol consumption by pilots and the problems that ensue as a result of such consumption. Some reference will also be made to alcohol consumption by passengers, ground staff and others, and to problems with other psychoactive drugs of misuse.This study will examine alcohol's effects on hazard perception; that is, the process of identifying hazardous objects and events in the traffic system and quantifying their dangerous potential. This research will be conducted to study air pilots across the spectrum of drink-flying practices, from non-drink-pilots to individuals convicted of flying while impaired (FWI), and to examine the effects of a moderate dose of alcohol on their HPPs. the present study will compare the HPPs of four groups of air pilots: FWI offenders, impaired pilots, non impaired drink-pilots and non drink-pilots.Research DesignSecondary research method will be used for the collection of data for Q.1- Q. 7. The secondary sources will include scholarly journals, previously published academic material, articles, magazines etc. Primary research method will be used for the collection of data for Q. 8.MethodologySubjectsThey will be recruited with the aim of attaining an equal number of participants in four drink-flying groups: FWI offenders, impaired pilots, moderate drink-pilots and non drink-pilots. To achieve this aim, approximately 50 individuals will be identified as potential subjects.DesignA two-by-four, experimental condition by drink-flying category design will be used. Experimental condition (no alcohol and moderate alcohol (0.05% BAC)) will be a within-subjects factor and drink-flying category (FWI offenders, impaired pilots, moderate drink-pilots and non drink-pilots) will be a between-subjects factor.

Behavioral Finance and Wealth Management

Some financial advisors are needlessly struggling with behavioral finance because they lack a systematic way to apply it to their client relationships. In my 2006 book, Behavioral Finance and Wealth Management, I outline a method of applying behavioral finance to private clients in a way that I now refer to as â€Å"bottom-up. † This means that for financial advisors to diagnose and treat behavioral biases, he or she must first test for all behavioral biases in a client, and then determine which ones a client has before being able to use bias information to create a customized investment plan. In my book I describe the most common behavioral biases an advisor is likely to encounter, explain how to diagnose these biases, show how to identify behavioral investor types, and finally show how to plot this information on a chart to create the client's â€Å"best practical allocation. † But some advisors may find this bottom-up approach too time-consuming or complex. So, I created a simpler, more efficient approach to bias identification that is â€Å"top-down,† a shortcut if you will, that can make bias identification much easier. I call it Behavioral Alpha, and the core of this process is four behavioral investor types. Over the next four articles, we will learn the four behavioral investor types and how to deal with each of these types of investors. For readers to understand behavioral investor types, they need to get a fundamental understanding of the 20 behavioral biases I outline in my book. In this article, we will review these biases that are encountered with actual clients, with a description of the bias and a classification of whether the bias is cognitive or emotional. Behavioral biases fall into two broad categories, cognitive and emotional, with both varieties yielding irrational judgments. A cognitive bias can be technically defined as a basic statistical, information processing, or memory error common to all human beings. They also can be thought of as â€Å"blind spots† or distortions in the human mind. Cognitive biases do not result from emotional or intellectual predisposition toward a certain judgments, but rather from subconscious mental procedures for processing information. On the opposite side of the spectrum from illogical or distorted reasoning we have emotional biases. Although emotion is a difficult word to describe and has no single universally accepted definition, an emotion is a mental state that arises spontaneously, rather than through conscious effort. Emotions are physical expressions, often involuntary, related to feelings, perceptions or beliefs about elements, objects or relations between them, in reality or in the imagination. Emotions can be undesired to the individual feeling them; he or she might wish to control their emotions but often cannot. Investors can be presented with emotionally based investment decisions, and may make suboptimal decisions by having emotions affect these decisions. Often, because emotional biases originate from impulse or intuition rather than conscious calculations they are difficult to correct. Emotional biases include endowment, loss aversion, and self-control. We will investigate both cognitive and emotional biases in the next section. The distinction between cognitive and emotional is an important one, because advisors will want to advise their clients differently based on which types of biases are being acted out. In the next four articles, we will use the biases described here a lot, so I encourage readers to get to know the biases presented here in concept. We will apply them to client situations in subsequent articles.

Oxford and tourism

Oxford is a small city located in the south East of England with a population of 135 000 people. It is the home to the oldest English university, Oxford University. This is made up by 40 colleges that house 30 000 students. In addition, five park and rides run to the city centre. These are situated at pear tree, Water Eaton, Thornhill, Redbridge and Seacourt. Oxford's main source of income is in the tourist industry. Oxford is an all year round tourist attraction with over 2 million tourists visiting each year. There are a number of tourist attractions many belonging to the university and colleges. Bodleian library and the Radcliffe camera. In addition, oxford contains many museums and gallerias for instance Britain's oldest museum the Ashmolean and the museum of modern art. Lastly, tourists can enjoy punting on the river Thames that is called the river Isis in Oxford. The definition of a tourist is â€Å"A traveller who visits places, for more than one day, for pleasure, work or visiting friends or family†. However, this can cause many disadvantages to the local residents. A disadvantage means something that makes a situation worse, This could be stuff such as crowding and crime. Nevertheless, tourism may bring benefits to the local community. The definition for benefit is â€Å"something that has a good effect†, This could be stuff such as jobs and money. The purpose of the investigation is: â€Å"Does tourism bring more benefits or disadvantages to Oxford?† To answer the question I will look at three main areas. The social benefits are: Tourism provides many job opportunities such as jobs in hotels and city tours. The disadvantage is, these types of jobs are low paid and provide few career opportunities. Tourism has given Oxford world-renowned fame and as a result, Oxford has been used as a location in many films including: three of the Harry Potters and The Oxford Murders. However, this has meant streets and buildings have to close down during filming. The second area that I will look at is the economic industry. The benefit is tourists spend a lot of money. Nevertheless, locals believe there are too many tourist shops for instance Covered Market is targeted at tourists. I know this because there have been complainants to the local council. The effect of this is increased tension between tourists and residents. The third area that I will look at is the environment. The environmental advantage is the city council gets a lot of parking revenue to subsidise the transport industry, but the buses and tourist coaches create a lot of pollution. I will investigate other social, economic and environmental issues to answer the research question: â€Å"Does tourism bring more benefits or disadvantages to oxford?† This is the list of things I did on the field trip and the order I did them in to answer the research questions was: 1. Residents answered questionnaires 2. Tourists answered questionnaires 3. Did a bi-polar pedestrian count 4. Did a pedestrian density survey 5. Collected oxford city tourism leaflets P.B. Graphs Graph 1: How long have you lived in Oxford? This graph shows me that 80% of the residents that completed the questionnaire have lived in Oxford for more than five years. This implies that I will have more trust in the data because the residents have experience with tourists; therefore, I can rely on this data. In addition, it shows that 16% have lived in Oxford for 2-5 years and 4% have lived less than a year. This data is not as reliable as the residents who have lived for over five years but it may be useful to have a fresher opinion. Graph 2: How often do you come into Oxford city centre? Graph 2 shows me how often people go into the city centre. This question was asked so we can have more trust in the data because the investigation is predominately set in the city centre. It states that 33% of the residents interviewed go into town at least once a week. This implies they will have even greater experience with tourists of which 12% go everyday. Therefore, we can trust the data even more. However, it also shows 32% only go into town every two weeks. Further more 35% go less often than two weeks. This means the residents interviewed would have had few encounters with tourists. This suggests 67% have little experience with tourist. Therefore, I must be careful when writing my evaluation and conclusion. Graph 3: At which time of the year do you think there are more tourists? * Winter * Spring *Summer *Autumn * Always busy This graph shows at what time tourism is at is peak according to the residents surveyed. Firstly only 12 residents thought tourism was at is peak in the spring autumn and winter months. 51% reckon tourism is at is peak during summer. However, 37% feel tourism is high all year round. This could be because Oxford does not rely on seasons like a seaside town for tourism; Oxford is an all year tourist attraction. Graph 4: Have you ever experienced problems with tourists? This question was asked to see if tourists cause any trouble to local residents. The graph shows only 7% of residents have experienced problems with tourists. However, six of the seven people who had problems with tourists were whilst they were at work. Further more 81% of the residents that were interviewed have never encountered problems with tourists. This suggests tourists are well behaved and respect the local community. In addition, tourism does not create any social disadvantages for residents. Graph 5: Do you come into direct contact with tourists? IE at work This question was asked to see how many people come into contact with tourists so they may have better and more accurate answers to the questions. However, only eight people come into direct contact with tourists. However, as graph 1 shows 80% of the residents interviewed have lived in Oxford for five years or more, this balances out the lack of regular contact or direct with tourists. Graph 6: What do you think are the benefits of tourism in Oxford? This is one of the most important questions because it directly answers part of the research question. The graph shows that 66% of the residents asked believe that the biggest benefit is the money brought in by tourists. This suggests tourists are improving the economy of Oxford because they are spending their money in Oxford. However work is only 19%. This could mean very few jobs are being created by tourism. This could be because the only jobs that involve tourists are a city tour jobs or shop work. In addition only 15% reckon reputation of Oxford is increasing therefore the city may stop appealing to tourists. Graph 7: What do you think are the disadvantages of tourism in Oxford? This shows me that residents believe tourists cause a variety of problems. The biggest problem residents belie is road congestion. This is a state of overcrowding in a street or on the road, making movement slow or difficult. The second biggest is litter with 29%. This suggests residents think tourists are making Oxford dirty by throwing waste packaging. Thirdly noise pollution with 22%. This usually happens when their is a group of tourists talking. Lastly 14% of residents believe pollution is big problem. This could be due extra buses needed and tourist coaches. However only 2% thought crime was occurred so this implies tourists do not behave badly or cause problem to the community. Graph 8: Do you think there is enough for tourists to do in Oxford? This graph shows whether residents believe tourists have enough to do in Oxford. It shows that 77 people believe there is plenty for tourists to do in Oxford. However 23 people do not believe there is enough for tourists to do. This could be because they don't go to the city centre regularly or it is there general opinion. Graph 9: Do you think the number of tourists is†¦? This graph shows that many people have a negative attitude to tourism because 62% believe their are too many tourists. In contrast only 4% think the amount of tourists is to few. Further more 34% reckon the number of tourists is just about right. But with the likely hood of an increases in tourists their view will be quickly changed too. This implies the residents would like tourist sizes to decrease. Graph 10: Do you think tourism contributes to city centre pollution? This graph shows whether residents believe tourism causes city centre pollution. This graph shows that 89% of the residents interviewed believe tourism does contribute to city centre pollution. This pollution could be fumes from tourist coaches and buses or litter and noise pollution.

Business Ethics In Tyco International Essay Example | Topics and Well Written Essays - 1000 words

Business Ethics In Tyco International - Essay Example It tried to offer the high level of commitment and fair practices to its customer enhance its range of traffic as well as implementing to offer the higher degree of concentration over value-based leadership views. This is because value-based leadership describes a manager as a type of leader who acts for the betterment of the organization. He or she implements the decisions or ideas of the employees of the organization after vigorous discussion with them so as to attain the detailed information about them. Side by side, it also helps in analyzing the pros and cons of the ideas so that it might prove effective for the organization in the long run. Other than this, in value-based leadership, the manager or leader motivates the employees or co-workers in such a way so that they might work to accomplish the objective or goal of the organization. Apart from this, prior implementing any new law or regulation, he also tries to communicate with all so as to evaluate its pros and cons. Moreov er, the manager or leader of Tyco international always tries to maintain fair practices within the employees and also encourages healthy competition with its rivals. As a result, the level of commitment among the employees and the management or the leader also becomes more and more effective resulting in amplification of its level of performance of the organization and the individual employees as well. So as per the manager or leader of Tyco international good ethics leads to effective business dealings.... It tried to offer high level of commitment and fair practices to its customer enhance its range of traffic as well as implementing to offer higher degree of concentration over value-based leadership views. This is because value-based leadership describes a manager as a type of leader who acts for the betterment of the organization. He or she implements the decisions or ideas of the employees of the organization after vigorous discussion with them so as to attain the detailed information about them. Side by side, it also helps in analyzing the pros and cons of the ideas so that it might prove effective for the organization in long run (OToole, 52). Other than this, in value based leadership the manager or leader motivates the employees or co-workers in such a way so that they might work to accomplish the objective or goal of the organization (Tyco, 21). Apart from this, prior implementing any new law or regulation, he also tries to communicate with all so as to evaluate its pros and c ons. Moreover, the manager or leader of Tyco international always tries to maintain fair practices within the employees and also encourages healthy competition with its rivals. As a result, the level of commitment among the employees and the management or the leader also becomes more and more effective resulting in amplification of its level of performance of the organization and the individual employees as well. So as per the manager or leader of Tyco international good ethics leads to effective business dealings (OToole, 54). However, such type of commitment and fair decision making process is lacked in case of Samsung. Apart from this, the management of the Samsung do not desire any sort of participation of the employees prior making any new

New York Times Research Paper Example | Topics and Well Written Essays - 1250 words - 1

New York Times - Research Paper Example The New York Times sold content portal About Group in late 2012. Chairman Arthur Sulzberger and his family control the company through a trust. The company has vowed to develop content from existing and emerging platforms like the wireless communication, in-house digital media, broadband technologies and the internet (Drexler, 2007). In an effort to acknowledge, the tremendous performance The New York Times has had through its segments since inception, the paper seeks to perform a business and corporate level strategy analysis of the firm and predict its future in the communication sector. The New York Times Media Group: The New York Times Media Group comprises of the New comprises of the New York Times which is a daily and Sunday newspaper media house; the New York Times index which is a print publication and in addition producing and licensing the New York Times Index; the International Herald Tribune which is a daily Newspaper; NYTimes.com; Digital Archive Distribution business that is responsible for licensing electronic archive database to resellers of that information in the professional, business, and library markets (Drexler, 2007). The New York Times Media Group is also responsible and management of the New York Times News Services Division. This main function New York Times News Services Division is the transmission of articles, graphics and photographs from the globe, the Times and several other publications to magazines, newspapers and web sites (New York Times (Firm), & In Claiborne 1966). New York Times News Services Division also performs the function o f distributing content online in addition to other digital platforms including e-reader and mobile applications, and social networking sites. The New England Media Group: This segment of New York Times comprises BostonGlobe.com which is a paid subscription Web site; the Boston Globe which is a daily and Sunday newspaper. Boston.com is also

Lean Principles and Applications Essay Example | Topics and Well Written Essays - 4000 words

Lean Principles and Applications - Essay Example Principles of lean evolved in the above context. â€Å"LEAN IS†¦ A mindset, or way of thinking, with a commitment to achieve a totally waste-free operation that’s focused on your customer’s success†¦.† (Principles of Lean Thinking, 2004, p.2). Lean principles can be illustrated as follows: (Principles Of Lean, 2009) Wrap-it Company manufactures and distributes plastic wrapping machines for industrial use, selling them within the UK and the near continent. Automatic stretch wrappers, shrink wrap tunnels and straddle wrappers are some of the wrapping materials produced by Wrap-it Company. Value identification is the first step of implementing lean principles in an organization. Value identification process should â€Å"Specify value from the standpoint to the end customer by product family† (Principles Of Lean, 2009). There is no point in packing certain materials in good condition at the packing units if the packing fails during transit or while r eaching the customer. The risks involved during transit should be reduced as much as possible which is the duty of an effective plastic wrapping system. If stretch wrapping fails to contain a load during transit, sustainability gains in primary packaging are instantly wiped out. Loads get to their destination with less risk – looking better than ever – with less tweaking and hassle – with up to 30% less film – and at an overall lower net cost (lantech.com, 2012 ) It should be noted that accumulation of plastic is causing huge problems to the environment. Under such circumstances, it is the duty of Wrap-it Company to produce only environmental friendly or biodegradable plastic wrapping materials as part of value creation in the market. Current consumers are giving more importance to socially committed companies and hence environmental friendly plastic wrapping material production may definitely increase the reputation of the company in the market. In short wrap it management should think in terms of restructuring the whole operations inside the company to increase the value of the company in domestic and international market. Mapping of the value stream is the second step in implementing lean principles. Plenty of unnecessary processes and operations are going on in most of the organizations like Wrap-it Company. Processes which brought enormous value in the past would be useless at present because of the advancements in technology and changes in the business world. For example, the entry of computers brought huge changes in the organizational world. There are plenty of organizations which keep typewriters even now. Same way, many organizations have the habit of relying on less efficient manual work when more efficient machineries are available for certain jobs. It is necessary for Warp it Company to â€Å"Identify all the steps in the value stream for each product family, eliminating whenever possible those steps that do not create value† (Principles Of Lean, 2009). Creating flow is the third step in implementing lean principles. Value creation should be done in all departments simultaneously so that the end product will flow smoothly towards the customer or destination. It should be noted that plenty of departments were involved in the production and delivery of certain goods. If any of the departments involved in the production and delivery system fails to operate properly, value created at the top level may not flow properly towards the bottom level. Imagine a company is producing high quality goods. If these products