Saturday, February 22, 2020

Vinke Air Freight Service Company Essay Example | Topics and Well Written Essays - 750 words

Vinke Air Freight Service Company - Essay Example A brief market analysis will inform the company of the value of its services to current clients and how these factors might differ from the customer base within the overnight small package delivery market. Vinke currently serves large- and mid-sized companies who occasionally need to ship parts to meet emergency needs. The present client base certainly must value the fact that their large packages can be delivered to an airport and Vinke will transport the parts as well as arrange final delivery. In an emergency, industrial delivery scenario, Vinke’s personal attention to clients is a major benefit. In the overnight letter and small package market, however, customers are not seeking the specialized attention that has built the company’s current market. They are more interested in having their letters picked up at their location and timely delivered to the intended destination. Neither are they faced with the issues of industrial shipping. These customers are consumers f or whom overnight delivery has become ubiquitous. They don’t need specialized personal care nor are they constrained by the logistics involved in moving large manufacturing parts to meet emergency timeframes; they simply want their letters to be picked up and delivered on time.   In considering the organizational changes required by the proposed entry into the new market, and the competition already in place there, the task could prove daunting. Vinke’s current client base is industrial or manufacturing companies. These organizations can be serviced from the airport to destination. For overnight letters and small packages, the company will not be able to expect its customers to drive to their airport; Vinke will need to implement a pick-up service. They won’t be competing for a relatively small pool of clients; they will be forced to serve the general public. This will require extraordinary organizational changes. Further, rather than the occasional and urgent nature of  delivering large industrial parts that easily fill up planes with just a few orders, the new market demands will centre upon frequent handling of routine letters and small packages.  

Thursday, February 6, 2020

The Proper Accounting Treatment of Auto World Inc Essay

The Proper Accounting Treatment of Auto World Inc - Essay Example However, there is still a need to verify, through certain audit procedures and audit evidence if Pit Stop is really a component of an entity. This includes assessing if the cash flows subsequent to the disposal can be classified as direct or indirect cash flows in accordance with EITF No. 3 – 13 and if Auto World will still have a significant influence on Pit Stop’s operations after its disposal. The major accounting issue for Auto World is the proper accounting treatment, presentation and disclosure for Pit Stop’s operations in Auto World’s financial statements for the period ended June 30, 2007. All these will depend on whether or not Pit Stop is really a component of Auto World and whether it will qualify as discontinued operations. According to Paragraph 41 of SFAS No. 144, â€Å"a component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity†. Another definition in paragraph 10 of SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information, stated that an operating segment is one that has its own business activities where it derives and incurs revenues and expenses, respectively. One factor to determine whether it is an operating segment is that its operating results are consistently viewed and analyzed by top management for decisions related to resource allocation and to performance assessment. Lastly, a â€Å"component of an entity† (SFAS No. 144, par. 41) can also be a reporting unit, that is, â€Å"an operating segment or one level below an operating segment† (SFAS No. 142, par. 30). Using the above definitions, it seems that Pit Stop is a â€Å"component of an entity (SFAS No. 144, Par. 41). This is based on the facts that one, all 30 branches of Pit Stop will be disposed one time and two, Pit Stop is distinguishable from the  other operations of Auto World, both in terms of physical branches and in terms of revenues and expenses.  

Tuesday, January 28, 2020

An aging population Essay Example for Free

An aging population Essay Factors such as an aging population, technological advances, and the advent of managed care have indeed changed the way health care is being offered and is being perceived in the United States; for one, having an aging population means that the demand for nurses has increased.   Another impact is that of certain technological advances which make it easier to give healthcare at a more affordable rate.   In light of managed care and these other factors, much more is also required of a nurse aside from the standard of health care that was previously provided. Given the level of competition in this field and the increasing demands for highly specialized and trained nurses, I feel that the only way to continue my career in nursing is by being able to earn a bachelors degree in nursing.   More and more job opportunities these days require a minimum of a bachelor’s degree in nursing. While all of these technological advancements in health care have indeed raised the standard of health care being provided in the United States, there are a few intangible factors that can never be replaced.   I see my future role as being able to develop these intangibles.   One important example is the special type of manner by which a nurse must conduct herself in order to be effective in performing her task.   The bedside manners are very important and it is something that just cannot be taught in classrooms.   Nurses need to be more than just machines that come in and punch in their time cards but rather professional registered nurses who show their passion and dedication to the profession through their approach and practice There will always be future developments in technology and there will always be an aging population.   The key to succeeding in this profession is in maintaining the level of professional conduct that people expect from the nurse and this is the future role that I see myself in the profession of nursing.

Monday, January 20, 2020

Gullivers Travels :: essays papers

Gullivers Travels Jonathan Swift wrote Gulliver^s Travels in 1762 with the intent of entertaining many people. Entertainment through satire is what Swift had in mind. This was accomplished when Bantam Books first published his tales in 1962. It was again published by Bantam Books in 1981, New York, New York being the place of publication. To fully understand Gulliver^s Travels, one must first reflect upon the following: the plot, character, setting, theme, point of view, conflict, climax, resolution, symbolism, and figurative language. These ideas will help the reader comprehend some of the ideas portrayed throughout the novel, as well as why Swift wrote them. The setting plays an important role in all novels, but in Gulliver^s Travels, one must take into consideration that the four different parts of the book have different settings. The first setting is more or less on an island called Lilliput, on November 5, 1699. Gulliver ended up on this island due to a ship wreck. The setting to the second part of the novel happens to be upon his arrival to another island that Gulliver wishes to inspect for water. This was on the 16th of June, 1703. The third part of the book has many different little scenes. The first of which takes place on Laputa an island of deformed creatures. The fourth and final part of the book takes place in the country of Houyhnhnms, in 1711. The main character, Gulliver, is a well educated sailor. He has been recommended to be a surgeon. Traveling around the world, exploring new places, Gulliver meets many new cultures and civilizations. Gulliver wears clothes not uncommon to the 1700^s. He has long hair, that sometimes restricts him from turning his head. Gulliver is a round character. This can be seen when he refers to past experiences during an adventure. This means that he can compare the two situations, thus learning from it. There are many minor characters. Easier referred to by the names of their people. Them being: the small Lilliputians, the giant Brobdingnags, the creatures at Lugnagg and Balnibarbi, with the islands of Laputa and Blubdrubdrib. And finally, the Yahoos and Houyhnhnms. Gulliver^s stories are told in the first person by himself. Some very important symbols are used throughout the novel to depict some very important ideas. One of these symbols would be when Gulliver relieves himself on the Lilliputians royal castle to put out a fire. It seems, as though how silly something may seem, it

Sunday, January 12, 2020

Management Planning at World Com

IntroductionThe company was formed in the US in 1983.   The company became quoted in the stock exchange in 1989.   The company’s growth was mainly by acquisition, in   1999 it acquired MCI to become one of the biggest communication giants in the world.   Bernard Ebbers become the company’s chief executive in 1985.   In 1998, the telecommunication industry in the US was in the decline performance wise Mr. Ebbers was ousted, from the position in 2001.Between 1999 and 2002 world com was involved in a series of fraudulent accounting practices in order for the company to portray profitability whereas the telecommunication industry was performing poorly.   The directors carried out this activities so as to maintain the high share price of the company in which they held many shares.   The internal audit department at world com uncovered   the more than $3.8 billion fraud, and alerted its main external auditors who were KPMG.   Subsequently in July 2002 the co mpany filled for bankruptcy.   However, the company emerged from bankruptcy in 2004 .Planning function at World ComPlanning involves evaluating the impact of present decisions on the future.   The other managerial functions are carried out only after planning function has been carried out.   Planning is relevant to all managerial levels.   Planning involves coming up with the vision mission, objectives and goals.   A vision communicates where the firm should be in 5- 10 years time while the mission is the rationale for business existence objectives on the other hand convert the mission, into achievable tasks.Goals used to further express the objectives.   The goals in order to be acceptable should be SMART that is they should be specific, should be measurable, should be attainable; they should be rewarding and should be timely.   World com has developed tactics which describe how, who, what and when activities will occur to enable the goals to be accomplished.  World com carries out strategic planning.   Strategic planning helps the firm know where it is now, where it wants to be and how it will get there.Impact of Legal l issues on Management PlanningWorld com has been unable to efficiently plan its operations.   This is because   strategic planning process requires a lot of resources.   .   In 2002 the company was involved in a number of accounting scandals.   This made it file for bankruptcy.   The company had to pay more than $750 million, to the authorities to compensate investors.   The legal issues have affected world com since it can no longer attract competent managers, who can effectively and efficiently handle management planning at world com. {Ghallab 2004}In 2004, the company was able to come from bankruptcy but still it could not carry out management planning effectively.   World com had to pay its previous bond holders the value of their bonds, this payments affected the operations of the company.   World com also faced a number of contingent liabilities since it had very many suits pending in court; this meant that the management at world com could not be able to effectively carry out management planningIMPACT OF ETHICS ON MANAGEMENT PLANNINGEthics refer to ethical principles and moral that can suffice in corporate set up.   In world com a number of unethical practices have occurred.   Since companies aim at maximizing shareholders wealth, but at world com major corporate governance lapses have occurred in that, the directors art world com, contracted on improving their persona interests making the shareholders incur major losses.   In world com, directors were not able to follow the prescribed code of corporate governance leading to major losses in the organization, and consequently the management was not able to carry out management planningIMPACT OF CORPORATE SOCIAL RESPONSIBILITY AT WORLD COMCorporate social responsibility refers to the organization looking at the interests of other stakeholders.   It involves the organization, caring   for the community are large.   World com was not a good corporate citizen since it did not look at the affairs of stakeholders like the government, shareholders and the general public.   A company which manages effectively its social responsibility programs enjoys a good corporate image in the eyes of the community.   World com lacks the effective resources to carry out sound social responsibility programs and this affects the management planning process, since, the objective set in the social responsibility department will not be met.   World com had too much power that the directors could control the share prices at the stock exchange.FACTROR S THAT IFLUENCE COMPANY’S STATEGIC TACTICAL, OPERATIONAL AND CONTIGENCY PLANNING1.    The size of the organization:   organizations which are large in size are able to carry out effective strategic planning like world com was able to carry out management plan ning to cover more   7 years.2.   The government policy:   Organizations will have to carry out management planning with the laws of the land in mind.3.      The Resources available:   Companies with a lot of resources like world com are able to carry out effective social responsibility programs.{Erven 2005}{cambell 1990}ReferencesCampbell M{1990}planning universal   process  London praeger greenwoodGhallab m paolo T   {2004}Automated planning  new york elsevier

Saturday, January 4, 2020

An Ethical Dilemma Of Industrial Engineers Essay - 1899 Words

An ethical dilemma that Industrial Engineers are often faced with is attempting to balance costs with quality and safety. Industrial systems engineers are pressured by company management to design processes that are cost efficient, time constrained, and produce a high quality output. This puts the engineer in a tricky balancing act in which they are trying to make every stakeholder happy. Taking risks in order to create cost efficient solutions is not specific to only industrial engineers, but applies to all disciplines of engineering, making this topic a relevant discussion. However, this conflict is especially true in a manufacturing setting where industrial engineers thrive, machine operators are often overworked, products are made in high stakes large batches, and the range of quality acceptance grows ever smaller. Take the video about the engineer who was designing a chemical plant in Mexico that was showed in lecture for example. In order to achieve the correct viscosity of the paint stripper, the engineer asked the plant operator to babysit the chemical mixture and manually release the valve when necessary. Engineering management’s decision put the plant worker at a safety risk in order to achieve a tighter quality and standardization on the chemical stripper production process. Ultimately, this resulted in the catastrophic death of the plant worker and the destruction of the plant. Although there is a wealth of information already published on this topic, I willShow MoreRelatedEthical Dilemmas Of An Industrial Engineer773 Words   |  4 PagesEthical Dilemma There are many ethical dilemmas that an industrial engineer may face throughout their career. One major dilemma would be having to lay someone off because of a change you may have made to a process to make it more efficient. Industrial engineers are always trying to find a more efficient way of doing something, whether it’s in a factory, in an office, or the route of a delivery driver. Sometimes these things aren’t always as simple as they may seem. There are often consequencesRead MoreThe Ethical Dilemma Of Industrial Engineers Essay2100 Words   |  9 PagesIndustrial Engineers often face the ethical dilemma of attempting to balance costs with quality and safety. Company management pressures Industrial systems engineers to design processes that are cost efficient, time constrained, and produce a high quality output. This puts the engineer in a tricky balancing act in which they are trying to make every stakeholder happy. Taking risks in order to create cost effic ient solutions is not specific to only industrial engineers but applies to all disciplinesRead MoreOrgan Supply Vs Organ Demand : Ethical Issues That Arise1727 Words   |  7 PagesKirubel Tesema Debra Berry English 102-1417 23 June 2015 Organ Supply vs Organ Demand: Ethical Issues that arise Organ donation has the power to change a life ending incident into a life giving one. Throughout the United States many patients are suffering due to the lack of a vital organ, because there is more demand than supply of organs, many patients die without ever receiving one. Although organ donation saves many lives, there have been questions in regards to ethics that surround it. PeopleRead MoreThe Ethical Issue Of Robotics1199 Words   |  5 Pages The Main Ethical Issue in Robotics Contact: Ganesh Sasidharan Submitted to: Mr. Denard Lynch Submitted: Monday, December 7, 2015 Table of Contents Title Page 1 Table of Contents 2 1.0 Introduction 3 2.1Read MoreThe Importance Of Perfluorooctanoic Acid ( Pfoa )1382 Words   |  6 PagesIn the 1950’s DuPont, an American industrial conglomerate, started producing Teflon at its Washington Works Plant near Parkersburg, WV; a couple of hours southeast of Columbus, Ohio on the Ohio River. Teflon is a non-stick coating commonly found on water-resistant clothing, cookware, among other things. One of the main byproducts of Teflon is perfluorooctanoic acid (PFOA), more commonly known as C8. DuPont s Washington Works plant released C8 into the air as well as the Ohio River until 2001, atRead MoreRole Of A Professional Civil Engineer1378 Words   |  6 Pagesthere are some key works that engineers doing in our daily life. Moreover, this article will introduce how civil engineers do for their professional. And what kind of ethics that engineers require to be respect. In addition, how do they practice to solve issues to avoid failure generate again. This report will shows the roles of engineers do in manufacturing industry and what kind of works that they need to complete. Base on a large number of requirements that engineers need to practice to engage inRead MoreSustainability : The Moral Dilemma2065 Words   |  9 PagesSustainability: The Moral Dilemma The moral debate over the concept of sustainable development hinges on the balance between ensuring resources for the future over the immediate benefit for the present. The essential question, as it pertains to the engineering field, is which takes precedent; preservation or profit. Sustainability is the principle of meeting our current needs without compromising reserves for future generations. This idea came about in response to the unintended social and environmentalRead MoreThe Moral Dilemma Of Industrial Engineers2005 Words   |  9 PagesFinal Essay Industrial Engineers are seldom faced with the major moral dilemmas that will affect public safety, which often headline the news when they go wrong, examples including: a plane wreck, a building falling, or a major gas leak. Industrial Engineers are faced with numerous moral predicaments, albeit they are not the kind that affect the lives of large amounts of people. The moral issue that I will be exploring, is whether it is acceptable to execute a slightly immoral action, when beingRead MoreFacilitating Payments And Its Complications During Foreign Corrupt Practice Act Essay2065 Words   |  9 Pagespractices, engineers often have to face various ethical dilemmas. Under the OSH (Occupational Safety and Health Administration) Act, employers are required to provide a safe and healthy workplace while complying with all applicable OSHA standards. However, such standards and regulations are not always abided by the industries, especially in areas where corruption is common. Engineers a re often faced with difficult moral decisions. There are conflicts between engineers’ ethical obligations, â€Å"Engineers shallRead MoreCost Benefit Analysis : The Ford Pinto Case1666 Words   |  7 Pagesthat it become unrealistic, but they should have done that even if it seems irrational. When in it comes to human life or even to any sentimental thing, over estimating is recommended, since humans tend to under estimate these rich emotional cases. Ethical behavior dictates us to never value human life with money even if the ethics code does not explicitly state it, the CBA model should have been inapplicable in the eyes of Ford when its was obvious that human life is in danger. According to the

Friday, December 27, 2019

Essay One With the Animals Symbolism of the Animals in...

Animals come to represent, both purity and the relationship human beings have with the world. Animals play a key role in Timothy Findley’s novel, The Wars, whether its for the interference, necessity, affection or compassion towards the characters. In The Wars, several characters share this close bond with the animals, that serve to emphasize the different qualities of each character’s personality. The animals connect with the main character, Robert Ross, in ways that reflect his uncommon character and the obstacles that he faces throughout the war. Robert enlists into the army as a Canadian soldier, shortly after the tragic death of his younger sister, Rowena. Throughout the novel, Robert grows a connection with the soldiers in the†¦show more content†¦Robert sees the rabbits as innocent bystanders, in the middle of a war between human arrogance and complete madness. Rabbits reflect a defenseless and pure Rowena, that Robert feels has been destroyed by the war . As the war goes on, the reader notices the appearance and thought of Rowena and the rabbits slowly disappearing. â€Å"Out of the corner of his eye, he saw a rabbit beside the road. Then he heard a rush of wings. Something exploded. The rabbit disappeared.† (Findley 179) This was the last time Robert sees a rabbit, signifying the innocence once seen with his sister and her love for the rabbits, becoming forever lost within him. â€Å"Everything was in there- including the picture of Rowena. Robert burned it in the middle of the floor. This was not an act of anger- but an act of charity.† (Findley 178) Robert Ross also shares a special bond with horses and a coyote. Roberts numerous encounters with these animals, signify the step towards not understanding only the animals, however himself. Robert being a soldier learns the importance of survival and the duty to kill. â€Å"Always to trust the horse’s judgment above his own when it came to path-finding.† (Findley 77) Yet from the coyote and the horses, he learns to trust their guidance, during difficult times. For instance, when Robert is out following the coyote, the coyote guides him to water that is safe to drink by barking threeShow MoreRelatedAnimal Farm, By George Orwell1212 Words   |  5 Pagesstood there over the dead animals thinking to herself what have we come to? We try to become free but we just enslave ourselves to a so called superior kind. Napoleon killed the animals in front of the whole farm and said that this was to be the punishment for the traitors. Snowball was known as a traitor now and anyone conspiring with him would be killed. Snowball and Napoleon both represent historical characters during the Russian revolution in 1917.Snowball who was one of the smartest pigs andRead MoreAnimal Farm by George Orwell Essay876 Words   |  4 Pagesdifferent qualities. Animal Farm is an allegory, fable, and a satire. He made the characters in the novel relate to real pe ople and events in history. Examples such allegory would be Animalism compared with Communism, Snowball compared with Leon Trotsky, and Napoleon compared to Joseph Stalin. Animalism in many ways does symbolize Communism. Animalism for the animals would be a perfect land, no rich, no poor, and everyone is equal. They all would own the same amount of the farm. No animal would be aboveRead MoreSymbolism Of The Film And The Mouse Hole1386 Words   |  6 PagesMaus and the film Schindler’s List, both Art and Spielberg use symbolism to show the true meaning of what happened during the Holocaust. Both the film and novel share similar and different symbols. Two of the biggest symbolic details of the novel and film is The little girl in the red coat who appeared throughout the film and the mouse hole which was talked about in the novel. The last but not the least symbols are the list, the animals, and the black and white scenes. The list both appeared throughoutRead MoreThe Perpetuation of a Sadistic Society: Analysis of Vonneguts Slaughterhouse-Five and Pollans The Omnivores Dilemma1510 Words   |  6 Pagesnovel Slaughterhouse-Five and Michael Pollan s The Omnivores Dilemma share little in common. The former is a novel about the Second World War, addressing themes like post-traumatic stress disorder and the senselessness of war. The latter is a non-fiction treatise on agro-business, addressing themes like public health, food security, and the morality of killing animals. A deeper probing reveals striking similarities between these disparate works. Vonnegut and Pollan both do address slaughterhouses; althoughRead MoreAnimal Farm Film Analysis838 Words   |  4 Pages This essay is a comparative analysis between the film and novel, Animal Farm. Animal Farm was written by George Orwell in 1943 and published on the 17th of August 1945. A motion picture of the novel was later produced on the 29th of December 1954 by director Joy Bachelor. There are many differences and similarities between the novel and film involving the use of characters, symbolism, themes, dialogue and events. Animal farm was a successful novel as the length was 112 pages, therefore the movieRead MorePolitics And Language In Animal Farm, By George Orwell720 Words   |  3 PagesGeorge Orwell was a political writer who made it his life’s goal to expose the injustices he saw in the world. He does this through the many novels and essays he writes. Animal Farm, one of his better known pieces, depicts the hardships faced by a group of farm animals in an attempt to claim the farm that had been exploiting them for the entirety of their lives. His fable is written as an allegory t o comment on the Russian Revolution and to warn his audience of the corruption that entails power;Read MoreSymbolism In Animal Farm, By George Orwell993 Words   |  4 PagesThe book Animal Farm by George Orwell is all about symbolism. In this book it symbolizes the Russian Revolution and Joseph Stalin, an older dictator of Russia. This book symbolises so many different things that some people can call bad. The main character, a pig named Napoleon symbolises a dictator or leader, and no one wants a leader to be a dictator. A leader is supposed to lead and follow the same directions hes giving but in this case, instead of following his direction, he is sitting aroundRead More Infectious Death Through Lack of Living in The Snows of Kilimanjaro by Ernest Hemingway1157 Words   |  5 Pagesdialogue are common in Hemingway’s writings and are evident in â€Å"The Snows of Kilimanjaro† as well. â€Å"The Snows of Kilimanjaro† by Ernest Hemingway portrays the theme of death by use of specific narration, the protagonist’s, Harry’s, attitude, and symbolism. Throughout â€Å"The Snows of Kilimanjaro,† Hemingway uses the narration device of the flashback to provide a contrast to Harry’s present state and his life. The present state narration is composed mostly of dialogue and is devoid of Harry’s inner thoughtsRead MoreThe Value Of The Jaguar Essay1377 Words   |  6 Pages The jaguar is a highly known animal with notable affiliation in the Pre-Columbian Mesoamerican societies and belief systems. All major Mesoamerican cultures proudly presented a jaguar god. Jaguars are known for their power and aggressive strength. They are great hunters and one of the big cats that can tolerate water. Most information that is known about Mayan culture and Mesoamerican societies comes from the countless and scrupulous findings on stone monuments, murals, documentsRead MoreEssay about Timeless Work: an Analysis of Marvin Gaye1053 Words   |  5 PagesMarvin Gaye uses pathos, symbolism, and imagery with an objective to connect to listeners on tremendously personal levels. Marvin Gaye’s first hit â€Å"What’s Going On?† makes use of symbolism in his general topic covering the agonizing conditions of the everlasting matter known as war. All throughout history there has been a parade of endless conflicts with country vs. country. Written in the 1960’s, â€Å"What’s Going On?† specifically targets the Vietnam War. During this war, countless men were killed