KU Consulting Case Study Example | Topics and Well Written Essays - 1500 words

KU Consulting - Case Study Example Moreover, the company’s surroundings and equipments used for the manufacturing process are also old-fashioned, technology-deprived and unhealthy as well. Consequently, the company with its obsolete plant and pathetic surroundings fails to satisfy the US safety and environmental standards. Contextually, the company is required to improve and upgrade its plants and equipments substantially in order to ensure greater profitability along with increasing production of quality products. Competitiveness of Albatross Anchor 1. Cost A) Cost of Production Cost of production can be sub-divided into two general categories namely, fixed costs and variable costs which accumulatively represent the value of total costs. Different companies operate in a market place; however they can be distinguished upon their level of cost efficiency examining their variable and fixed cost attributes which further determine their production efficiency. For instance, a higher level of cost-efficiency can be d etermined with the assistance of a comparatively lower cost of production. Contextually, Albatross’ current manufacturing costs of mushroom anchors and snag hook anchors are accounted to be $8.00 per pound and $11.00 per pound respectively. It is in this context that the company charges the same per unit as that of its competitors. Notably, the profit margin of the company in certain instances is recorded to be approximately 35 percent less on its outputs produced. The major cause behind the limitation of the company to earn adequate profit can be identified with reference to its operational inefficiencies (Article Directory, 2012). B) Economies of Scale in Material Purchasing The company purchases the required raw materials in bulk from its suppliers that help in acquiring advantages in terms of discounts. The bulk purchases of the raw materials also assist the company to attain competitive advantages from economies of scale. However, the current limitations of the company h as been witnessed to incur large volumes of wastes as the raw materials purchased in bulk remain unused for a long time period owing to its inefficient and time consuming production process. Hence, the company can avail the benefits of bulk purchase if it is able to produce products at faster rates (Byrns, 2001). C) Cost of Raw Materials Sitting Idle In the Warehouse The production process of the company is witnessed to be quite time-consuming, as a result of which, the only small units of outputs are produced at a given period of time. This leads toward increased volumes of unused raw materials. Consequently, such activities contribute towards an increase in costs as well as wastage of raw materials to a substantial extent. In such circumstances the company should strive to avoid the unnecessary costs associated with the raw materials and its deterioration. The company can thus invest in productive equipments and raw materials preserving efficient inventory system that can ultimate ly enhance the production process, rather than investing in unnecessary purchases of raw materials which are kept idle for a long period of time. D) Cost of Finished Goods Sitting Idle In the Warehouse The company’s warehouses are located far away from the main production area that contributes towards an increase in the carrying costs and thereby consumes substantial time and efforts of the

Business financial management Essay Example | Topics and Well Written Essays - 2000 words

Business financial management - Essay Example In the year 2004, this amount increased by about 9%, while in 2005 it fell by 19%. This suggests that this amount responded as the sum of long-term debt fluctuated. Also, the company's gearing policy, as suggested by above ratio is to maintain a mixed structure of capital and rely on equity funds more than the borrowed capital, because debt demands fixed payment of interest to the lenders whereas dividends are decided by the management according to their future plans. The gearing ratio of Baa plc reveals that the company's debt at market value is about 95% of the total funds invested by the shareholders. It also means that the company has kept the level of debt slightly below the equity capital so as to avoid interest payments. Koch and Shenoy (1999, p18) posit that, "an increase in leverage due to a debt offering will initially provide more cash for possible over investment, but over time the higher interest expense will decrease the cash available for over investment". Hence, the company might have adopted this strategy to keep the interest payment at a minimum level. The gearing policy of the company as illustrated in part A also reflects that the company has opted to continually decreas... In the year 2004, this amount increased by about 9%, while in 2005 it fell by 19%. This suggests that this amount responded as the sum of long-term debt fluctuated. The amount of long-term debt was 49% of the total capital invested in the company for the year 2003, which rose to 53% in 2004 and declined to 52% in 2005. This suggests that about half the company's total capital comes from external sources i.e., lenders and other outsiders. This in turn also reflects the gearing policy of the company to keep the level of long-term debt in the company at a balanced level Also, the company's gearing policy, as suggested by above ratio is to maintain a mixed structure of capital and rely on equity funds more than the borrowed capital, because debt demands fixed payment of interest to the lenders whereas dividends are decided by the management according to their future plans. Part B: Gearing Ratio Baa Plc 2005 Market Value Debt 4,150 = 95% Total Shareholders' Equity 4,374 The gearing ratio of Baa plc reveals that the company's debt at market value is about 95% of the total funds invested by the shareholders. It also means that the company has kept the level of debt slightly below the equity capital so as to avoid interest payments. Koch and Shenoy (1999, p18) posit that, "an increase in leverage due to a debt offering will initially provide more cash for possible over investment, but over time the higher interest expense will decrease the cash available for over investment". Hence, the company might have adopted this strategy to keep the interest payment at a minimum level. The gearing policy of the company as illustrated in part A also reflects that the company has opted to continually decrease the percentage of long-term debt in the total

Great Expectations Essay Example for Free

Great Expectations Essay Great Expectations by Charles Dickens is a novel that focuses on the life of Philip Pirrip and his expectations. Throughout the book these expectations change and as they do, the reader comes to realise the key theme of how a characters upbringing and environment can dehumanise them. This essay will examine this key theme and how it demonstrates and helps the reader understand Pips growth as a character.  Initially, Pip is a very compassionate and sensitive character. We see this right from the start as the first scene describes him at his families grave crying. The reason for this behaviour at this stage of the book is Pips sister and guardian Mrs Joe Gargery. She concluded by throwing me- I often served her as a connubial missile-  This quote shows that Pip feels in most ways inadequate to his sister and that this domination is the reason for his sensitive and compassionate appearance at this stage of the book.  However, when Pip receives his expectations from Mr Jaggers, and he moves into lodging with Herbert, this domination is no longer valid. As Pip falls deeper and deeper into debt with his flippant spending, he moves further away from Joe and his old home. This gap becomes more apparent after Mrs Joes funeral, when Pip has an awkward conversation with his used to be good friend Biddy. In this conversation Pip presents himself as much more of a selfish and uncompassionate young man: Biddy, said I in a virtuously self-asserting manner, I must request to know what you mean by this?  This quote demonstrates Pips growth as a character as it shows the speed at which he has changed into more arrogant and self-righteous Pip since his childhood. It helps the reader understand the theme of how a characters upbringing and environment can dehumanise them, by showing that in his new, wider-boundary environment, Pip has become somewhat dehumanised. This dehumanisation is demonstrated in this conversation, as Pips manner is made to seem selfish and arrogant to underline the gap between Pips humanised place of upbringing and his somewhat dehumanised state in London. After Mrs Joes death, Pip seems more compassionate and thoughtful. This is because his visit back to his place of birth has helped him realise the change that he has undergone while he has been away by showing him the emotional distance he has put between himself and his family, and the consequences these distances have had on his relationships with his friends and family back home. This compassionate change is reinforced when he sets up Herberts job in a bid to see his friend more financially stable. I did really cry in good earnest when I went to bed, to think that my expectations had done some good to somebody.  This quote shows that Pip has realised the main theme of how a characters environment and upbringing can dehumanise them, by acting in this compassionate and thoughtful way. Also by referring to Herbert as somebody at the end of this quote, Pip shows the reader that he does not believe that his expectations have done himself that much good. In conclusion, Pip reacted throughout the novel towards his environment and upbringing in both negative and in the end positive ways. At the beginning of the novel, he seemed a very modest and sensitive young boy. However when he receives his expectations this marks the beginning of the changes and dehumanisation that he undergoes whilst he is in London. Thankfully though, after his experience at Mrs Joes funeral Pip realises these changes that he has undergone and endeavours to be more compassionate and thoughtful. This shows the reader that Pip has almost completed a full circle of growth, in terms of his behaviour in relation to his upbringing and environment, and this was reinforced by the main theme of how a characters upbringing and environment can dehumanise them.

Educating Rita by Willy Russell Essay -- A Play By Willy Russell

Educating Rita by Willy Russell â€Å" How do the characters of Frank and Rita change throughout the play and what is Russell’s purpose of using the technique?† Educating Rita is a play written by Willy Russell who was born in Liverpool, Whiston. â€Å"I really don’t want to write plays which are resigned, menopausal, despairing and whining. I don’t want to use any medium as a platform for displaying the smallness and hopelessness of man.† Willy Russell wrote Educating Rita as a comedy, he wanted to write a funny play to be watched and not to be studied. Coming from a working class family and society, he witnessed a deep injustice in the way lower classes were treated. Even though people who were working class had wonderful qualities, they were often regarded as worthless. In Educating Rita there are two classes, the lower class that is represented by Rita and the upper class represented by Frank. Russell reveals that although both characters come from different classes, they can both learn from each other. In this play there are only two characters. Although many other people are important to the play, Rita and Frank are the central characters. Rita is a 26-year-old woman who has decided to take a course in English Literature at the Open University. Frank, who is in his early fifties, is Rita’s tutor at the University. From the first opening scene we immediately see that Frank has a drinking problem, as he hides bottles of alcohol behind books in his study. Frank is in his study on the phone to his girlfriend to whom we can see he does not like much â€Å"†¦yes just pop off and put your head in the oven†¦Ã¢â‚¬  At the start of Act 1 Frank shows that he is uninterested in Rita, prejudges her and thinks that she ... ... one she leaves behind. She does pay a price, by leaving Danny and not having a baby yet, she gets what she want’s, an education. In the play, education is portrayed as a game when they are in the university – not going there for the need of an education but to acquire the lifestyle that an ‘educated’ person would so. Frank doesn’t know this game, but Rita does and at the end of the play she realises what it has done to her. At the beginning of the play she is an ‘uneducated’ woman, who knows little about academic things but has a lot of experience about life. She doesn’t value the knowledge which she already has much. She throws away her old life and what she gets back - Frank thinks- is much less valuable. But to Rita, education is a way out of mediocrity into a superior lifestyle. The tragedy is that she pays for it by becoming a different person.

Database Management Systems Essay

While the database management system terminology has become widespread in India, there is a vast space for the adoption of the systems. The market potential still has a significant amount of spread to increase market share. A computer database is a repository of structured data or information and a database management system is a collection of programs that allows storage and retrieval of this data efficiently. Database management systems have undergone significant changes over the last thirty years. Starting with IBM’s IMS, a hierarchical database management system, in the early 1970s to the recent grid computing relational database management system – Oracle, the database technology has undergone a substantial technological change. During the last decade, relational management system or a derivative of it has become a de facto standard of the industry. ANSI SQL has become the standard query language to interact with any DBMS, though each vendor has its own extension to the standard SQL. (The Indian Express Limited) According to Gartner, in 2008, the Indian DBMS market was worth around $194 million and is expected to grow by 20% in 2010 over 2009. It expects the Indian DBMS market size to reach $233 million in 2010. According to a Forrester Research report, the open-source database market stands at $850 million and is expected to grow by more than 40%, to $1. billion, by 2011. Though small in comparison with the $16 billion commercial database market, it is still a significant feat considering most open-source databases bear no licensing costs. (Gartner) The size, growth, and sheer desire to gain a competitive edge lured global DBMS vendors to India. They have opened offices, signed local partners, and translated their software – and they are finding success. Driven by the inherent need for businesses of all kinds to manage their information, Indian database management system (DBMS) software vendors support customers in a large variety of markets. â€Å"From an Indian market perspective, there is still a long way for all vendors to go. The market potential still has a considerable amount of spread to increase market-share,† says Anil Menon, Country Manager, Software Group Channels, IBM India/South Asia.

Steroids in Baseball Essay - 878 Words

Anabolic and androgenic steroids come in many different forms. The most popular form is a pill and is easy to take. The draw back of the pill is it is hard on the liver and kidneys because it passes through the system in a couple of hours. Another popular form is cream. The cream’s advantage is it is easy to apply and is less harmful to the body. The draw back is it is very ineffective. The last form is injection. Injecting straight into the muscle gives the best results. Most serious athletes that use enhancement drugs take pills every day of their cycle and inject three times a week. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Some of the short-term affects of steroid use include mild to severe acne. Another side affect†¦show more content†¦Some pro athletes use this extra aggression as a tool and it can be an advantage along with the increase in strength and stamina. Many people don’t believe steroids can make a mild manner person flip out in rage, but it will make a person that is borderline psychotic cross that line. If a family member wrote an autobiography according to his personal life and decided to include the family’s dirty laundry, how would you feel? Well this is exactly how Todd Jones, a reliever for the Marlins felt when he read, â€Å"The Juice†, an autobiography written by former major league player Jose Canseco. Jose admits using illegal steroids during his career. â€Å"I would never been a major league caliber player without steroids†¦over the years I’ve been diagnosed by my doctors with arthritis, scoliosis, degenerative disc disease†¦ I believe I would be in a wheel chair today if wasn’t for steroids, I needed steroids and growth hormone just to live.† (www://web5.infotrac.galegroup.com) â€Å"Juice† is the tell-all book because it breaks the clubhouse code of silence and violates an unwritten rule of the game. Speaking out on what was known but never publicized. Jose also says baseball black-balled him when he was 38 homeruns s hort of 500 for his career and a shoe-in for the Hall of Fame. If he had reached 500 homeruns would have still written his book? nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;The MLBShow MoreRelatedBaseball and Steroids741 Words   |  3 PagesConfirmation/Argument Despite steroids having multiple negative effects on both athletes and the game of baseball, they also have good effects too. The first positive effect that steroids’ provide would be the fact that steroids help speed up recovery time. When a person is heavily stressed Cortisol is produced to help the body and mind handle the stress. However, because cortisol is so strong; in the process of trying to relieve stress it also damages muscle tissue and slows down the time it takesRead More steroids in Baseball Essay1151 Words   |  5 Pages Steroids in Baseball: The Future of Baseball nbsp;nbsp;nbsp;nbsp;nbsp;It was a warm, sultry night in September. The fans were crazed in anticipation as Mark McGwire stepped to the plate. With a gentle stretch, he paused, patiently poised, waiting for what would eventually be the greatest hit baseball had ever seen. The pitcher, Steve Trachsel, came set. He shot a determined look to the dirt. In a rivalry such as this (Cubs, Cardinals) he did not want to be the one to give up the great numberRead MoreSteroids Abuse in Baseball1746 Words   |  7 PagesSteroid Abuse Hurts Baseball The abuse of steroids among players in Major League Baseball is corrupting the image of Americas Pastime as well as endangering the health of those who use the illegal substances. The lack of testing and punishment for the use of illegal substances like steroids in the Major Leagues portrays a negative image to aspiring young athletes. They see their role models using steroids and becoming better athletes rather than seeing suspensions for the illegal behavior orRead MoreSteroids : The Corruption Of Baseball1287 Words   |  6 PagesSteroids: The Corruption of Baseball Steroids changed the game of baseball for an era by transforming the game from defensively oriented mindsets to who could offensively â€Å"out-slug† one another. Steroids have changed the game of baseball due to the fact that it makes you stronger and the players that use it can hit the ball a lot further than others. Steroids are performance enhancing drugs most commonly used by athletes or bodybuilders so that they can gain more muscle quickly and easily to haveRead MoreSteroids in Professional Baseball2189 Words   |  9 Pagessurveyed that all the athletes in baseball that were tested for steroids and shown positive should have been banned from the game. In the year 2005 it was discovered that two out of three people agreed with banning the players who made it to the Hall of Fame but tested positive for steroids. Most if not all people consider this action cheating and frown upon its use. How could this be? In today’s readings of sports articles and papers, fans t end to think that steroids give other players an unfair advantageRead MoreEssay on Steroids in Baseball1012 Words   |  5 Pages â€Å"Steroids in Baseball† nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;Today in the United States, millions and millions of kids, teens, and adults watch and play in the sport of baseball. It is probably the number one sport looked upon and what is happening to it is a bit discouraging. Players have started â€Å"cheating† by using steroids to help them play stronger and better. They are in league where you have to be the best at what you do to play, and if your using drugs to cheat yourRead MoreEssay on Steroids in Baseball2587 Words   |  11 PagesHall of Shame Baseball has always been known as â€Å"America’s Favorite Pastime†. Over the past decade, the game America knows and loves has been exposed as a game full of cheaters. Major League Baseball(MLB) has had over one hundred players test positive for performance-enhancing substances over the past fifteen years. Performance-enhancing substances increase a player’s ability to produce better stats to help his salary. The past fifteen years of baseball have contained dirty play by some of theRead MoreSteroids in Professional Baseball Essay1185 Words   |  5 Pagesin Major League Baseball is the discussion of the use of steroids and human growth hormones. Both are completely illegal in the sport, and come with drastic consequences. One would think a fifty game suspension as a first offense would scare players away, but for some reason steroids in baseball is occurring more and more often to the disappointment of Major League Baseball. The reason players take steroid s in the first place is to enhance their performance on the field. Steroids make players strongerRead MoreSteroids in Major League Baseball800 Words   |  4 PagesSteroids in Major League Baseball Anabolic steroids have been abused by Major League Baseball players for years, it’s time to forever ban the use of Performance Enhancing Drugs before they ruin America’s past time. Why should athletes be able to cheat when teammates or rivals are competing with honest effort? Every year records are broken and new heights are achieved, the game of baseball is very simple yet very humble, and to deceive the game you love, forever will you be punished. Let me informRead MoreEssay on Use of Steroids in Baseball4327 Words   |  18 PagesUse of Steroids in Baseball Since Major League Baseball all-star Ken Caminiti openly admitted to Sports Illustrated to have used steroids during his career, steroid use as a muscle and performance enhancer has been uncovered and become a big issue Major League Baseball is wrestling with. The â€Å"ongoing and delicate subject, baseball’s dirty, little secret that is no secret anymore,† is a huge and growing problem (Curry B20). Now that light has been shed on the issue, critics are beginning to

Personal Narrative The Flight School - 743 Words

Autumn 1999 Scottsdale, Arizona When Miguel appeared at the flight school where I was an instructor, there was no indication of the relationship we would develop or of the adventures we were destined to share. I would have laughed at anyone crazy enough to suggest that within a year he and I would pilot a single engine plane from Phoenix, Arizona to Santiago, Chile. No one could have predicted that along the way a woman in a remote village would try to give us her baby or that we would find ourselves buzzing an airstrip to chase away festival celebrants so we could land. The school offered a lesson called An Intro Flight. Even though it wasn’t really a lesson, the school advertised it as such and offered it at a discount. The owners†¦show more content†¦You guessed it: he never even took a single lesson. When Miguel walked in the door, other than his gray tinged lamb chop sideburns, he appeared to be no different than the others who passed through. He declared that flying had been his dream and added how happy he was to now have the time to take lessons and make it happen. He also expressed a desire to buy a Cessna and fly it from the United States to Chile. I thought he was just like the others: a man with a crazy plan and no understanding of what was involved. I figured he would never come back because it was too expensive, too time consuming, or required too much effort. Little did I know! It was very, very common to have people come into the flight school to inquire about training. Some never made it past the price sheet. Others, as I mentioned previously, took the cheap introductory flight and never returned. Occasionally, someone would take a lesson or two before disappearing. Miguel appeared to be the same as all the others, except he returned even though it was many mon ths later. It turned out, that the whole time he was gone, he was studying the books he’d bought and was truly excited to begin; he simply was busy with other things. Miguel was the one person who took an intro ride and subsequently completed training. He was, and continues to be, the man who defies expectations. Upon arrival that day, he had been unwilling to pay for a full lesson. Soft spoken with aShow MoreRelatedThe Cold War By Alexander Zuyev1693 Words   |  7 Pages Zuyev’s mother raised him under strict rules in order to keep his grades up in school. His mother was also a devout Communist who believed the government of the Soviet Union was advancing society in the right direction. However, Alexander Zuyev began to recognize problems in his society at a young age. For instance, one of his friends who lived in his town resided in a high class home and attended an upscale school; the treatment his friend received was based solely on their father’s position inRead MoreAn Instructor Pilot Training At The Roanoke Area Onboard A Cessna 172 Rg ( Retractable Gear )1519 Words   |  7 Pagesthrough the POH to see if he might be able to figure something out. While in the air, the pilots utilized all of their resources to try and solve the problem at hand. The pilots managed to u se a cell phone and get into contact with the Supervisor of Flight Operations (SOF) who was on duty at the time. The pilots asked the opinion of the SOF and asked for any advice that he might have gained through his many years and experience of flying. Unfortunately, he could not come up with any help or advice forRead MoreMy First Time on a Plane - Personal Narrative606 Words   |  3 Pages My First Time on a Plane - Personal Narrative When I was seven years old I went on my very first holiday abroad, to America. I can remember waking up at Five oclock in the morning to catch an early flight from Heathrow airport. I was so excited I forgot about the daunting effort of getting up so early. My Mum, Dad, Brother, grandparents and I set off on the long journey to the airport, then Orlando Florida. I remember the white taxi van used to transport us to Read MorePersonal Narrative - Travel Writing Essay823 Words   |  4 PagesPersonal Narrative - Travel Writing I took a final look around my room to make sure I hadnt forgotten anything. Feeling depressed, yet eager to go home, I walked out of the room lugging my suitcase behind me, as I carefully closed the door. I entered the elevator sorrowfully. I pressed the button to go to the lobby where I would be able to check out and hand back the key. The door opened and I stepped outside, still dragging my immensely heavy suitcase! Read MoreThe Importance of Emotional Intelligence In Kreamer ´s Article Go Ahead - Cry At Work1296 Words   |  6 Pagesworkplace. Leadership positions and salary negotiations are what normally come to mind when discussing the obstacles that women face at work. An article that appeared in Time Magazine called â€Å"Go Ahead- Cry at Work†, by Anne Kreamer, discusses Kreamer’s personal challenges with expressing her emotions at work, along with the overall struggle that women face when trying to find a â€Å"socially appropriate way to express legitimate anger in the workplace† (Kreamer). The article discusses the need not to eliminateRead MoreMy Journey From Non-Belief To Trenchant Atheism Began With1256 Words   |  6 Pagesit†, he simpers, before paraphrasing Collett’s denial of God’s existence in a way which amounts to a â€Å"tacit acknowledgement that God exists†. Since I did not grow up in a Christian household, attend church, or even have to endure Bible lessons at school, when I first actually read the contents of the Bible in my teens they came as a considerable surprise. Opening the book at 900 year old patriarchs †¦Skipping to the Commandments, of which there are actually hundreds, to see†¦. Murder To be honestRead More`` Contemplations `` By Anne Bradstreet Essay1462 Words   |  6 Pagesgreatly. The Pilgrims, also known as Separatists, wanted a complete division between themselves and the Church of England. On the other hand, as the name suggests, the Puritans instead sought to ‘purify’ the church from within. One Puritan ideal, a personal favorite of John Winthrop, stated that â€Å"he wished to reform the national church†¦ purging it of everything that harked back to Rome, especially the hierarchy of the Clergy and all the traditional Catholic rituals† (â€Å"John Winthrop† 165). Much likeRead MoreThe Issues Of Cyber Bullying946 Words   |  4 Pagesa topic for scholarly inquiry, political debate, and policy reform since the commercialization of the Internet. Pre-internet bullying involved socially marginalized children and teenagers picking on their friends and other marginalized children at school. Traditional discipline included detentions, phone calls to their parents, and some type of discipline between the children involved. Today however, for bullies has dramatically changed and the risk-reward balance has been significantly tilted inRead MoreThe Book Native Son By Richard Wright978 Words   |  4 Pagesmeaning. Going back to the definition given, a self must be able to freely make impactful choices. Clearly, society has created a very narrow path of life for black people. They are socially isolated into desolate living areas, attend lower quality schools, have unstable, low paying jobs without any monetary or physical security. Are choices made wit hin this rigged system really self determinant? The simple answer is no, these choices are determined by society. This is reinforced by a poster facingRead MoreFactors Affecting Students in Terms of Comprehension and Literature1495 Words   |  6 Pageshate, strength and weakness and meaning and absurdity. Best known authors on existential counselling are  Irvin Yalom  in the USA through his book  Existential Psychotherapy  (1981) New York: Basic Books and  Emmy van Deurzen, who created the British School and who published her bookExistential Counselling and Psychotherapy  in 1988 (London: Sage Publications; second edition 2002, third edition 2011). Existential therapy essentially helps deal with the problems of everyday living, such as relationship