Danshui Plant recommand for managemnt accounting perspective Essay

Danshui Plant No.2 is facing insufficient information for Wentao Chen, manager of Danshui Plant, to evaluate the performance of their production for the first quarter of their contract to assemble the Apple iPhone4. They were anxious as their target to produced 200,000 units of iPhone per month was unachievable as they could only produce 180,000 of units per month. Wentao Chan had called Jianye ma to request a summary of monthly operations, unfortunately Bingqian Li was uncomfortable with the report. In order to know what really going on, Li wants to prepare the flexible budget to compare the actual performance to the budget. Use of flexible budget allows the management to have a control and real time monitoring of business operations. This is because, it is prepared with the different line values for different sales projections. Besides that, it is become useful planning tools and help to react to the changes more efficiently. Since the company does not have enough information about the shortage of production of iPhone, the company still need to consider the possible causes of the problem. For examples, the problem may caused by the weaknesses of the plant that is used by the company to produce the iPhone. As we know before this, the plant is used to produce the computer hardware, and now it is used to produce the iPhone. Here, we can see that the capacity of the plant is unable to produce the iPhone. Besides, we know that the company need to produce more than 200,000 units of iPhone every month for the rest of 9 months dues to the shortage of the plant to produce the desired quantity of iPhone that being set by the company target, they should upgrade the maintenance of the plant that suits to assemble the iPhone. Besides that, the company can outsource some of the part of the iPhone from other company so that they could focus on the assembling the process only. By doinfg this, more labor could be assigned to assemble the iPhone and as a result, the amount of production will be lower due to the reducing in labors and material cost. Indirectly, all the material cost in producing the parts will be much lower as it will be taken by the outsource company. Apart from that, the ability or skills of labours needs to be enhanced. There is no point if the capacity of the plant can be increase to produces more parts but the labours still assemble the same amount of the iPhone. Therefore, as a solution, Danshui Plant need to held an speed and short training program that could enhance the skills of their labours in order to achieved the target. As we know that the program might consumed times, but the results will be better. More labor can be hire and let them to experience such program to perform better than before. The increasement in labor cost will be covered by the material cost that is reduced due to the outsource activity before.

The Effects Of Hydration Health And Social Care Essay

Blood force per unit area, or the sum of force exerted on our arterias as blood is pumped through them, is frequently measured to estimate an person ‘s general province of wellness ( James 2010 ) . Age, weight, dietetic wonts, emotional conditions, and general fittingness all contribute to arterial blood force per unit area ( Weedman and Sokoloski 2009 ) . It has been confirmed by recent surveies that environmental factors, like quicksilver exposure, can act upon an addition in blood force per unit area over clip ( Valera et al 2009 ) . About tierce of grownups worldwide suffer from high blood pressure, or high blood force per unit area ( Castaneda-Bueno and Gamba 2010 ) . Using a factor of our ain, the lab pupils conducted an experiment to prove the association between desiccation and blood force per unit area. I hypothesized that desiccation had a direct relationship with high blood force per unit area and bosom rate ; that is, the more dehydrated an person, the higher their blood force per unit area and bosom rate would be. With increased hydration, blood force per unit area and bosom rates would diminish to endorse to basal rates. The significance of this peculiar analysis is to prove whether hydration degrees in an single influences their blood force per unit area and/or bosom rates. A similar experiment has been performed with hydration and blood force per unit area, and the consequences show that desiccation in babies may take to future high blood force per unit area in grownups ( Smith et al 2006 ) .MATERIALS AND METHODSTo run our experiment, we used an instrument called a â€Å" sphygmomanometer † to mensurate our arterial blood force per unit area. The group of topics dwelling of 26 pupils conducted three basal readings, before devouring H2O, at a somewhat dehydrated province. After two hours, our desiccation degrees were higher. Using our three basal readings we antecedently collected for control variables, we instantly began imbibing room-temperature H2O. I consumed about 16 ounces before taking the first of five blood force per unit area measurings, each done three proceedingss apart, for a corporate 12 proceedingss of appraising. Blood force per unit area, in this instance, would be the dependent variable, whereas the sum of H2O consumed ( hydration degree ) would be the independent variable. After carry oning the experiment and entering each blood force per unit area and bosom rate measuring, the group ‘s information was consolidated. Using all of the collected information, I averaged the blood force per unit areas and bosom rates, computed the p-values utilizing several of the informations sets coupled with the last measurings ( after 12 proceedingss ) by running six t-tests, and found the scopes of overall blood force per unit area and bosom rate.ConsequenceThis experiment was conducted to mensurate the correlativity between hydration and blood force per unit area and bosom rate. I compared six informations sets with the 12 minute station informations set by making paired t-tests ( table 5 ) , and found that three of them had a p-value of less than 0.05. This suggests that the variable alteration between the compared information sets has a less than five percent chance of happening by opportunity. The information sets that had important p-values were the radical pulse rate ( 3 ) , radical systolic blood force per unit area ( 3 ) , and diastolic blood force per unit area at clip 0. One information set, systolic blood force per unit area at clip 0, had a p-value of 0.06974 which is really close to significance but can non be considered as solid grounds. The other two informations sets, basal diastolic blood force per unit area ( 3 ) and pulse rate at clip 0, had really high p-values ( 0.407448 and 0.799202 ) and can non be used as support. The norms for systolic blood force per unit area, diastolic blood force per unit area, and bosom rate were calculated and plotted on three different charts in comparing to clip ( 0 to 12 proceedingss ) . Each of the charts illustrates similar inclinations. Get downing at a maximal value, there is an initial lessening from clip zero to six proceedingss ( values at lower limit ) . Then there is a little addition from six to nine proceedingss, and eventually, a little lessening at the terminal of the 12 proceedingss. In the instance of secret plan 3, the bosom rate mean remains changeless after six proceedingss. Harmonizing to table 4, the scopes for all pulse rates and all blood force per unit areas were calculated as 69 and 75/65, severally. Three separate tabular arraies ( 1-3 ) represent basal pulse rate and blood force per unit area norms, post-drinking pulsation rate norms ( at 12 proceedingss ) , and post-drinking blood force per unit area norms.Time ( min )036912Mean71.69 70.12 69.44 70.56 70.56Time ( min )036912Mean120/79 114/70 110/66 117/77 114/72Data SetsOverall PROverall BPScope69 75/65Basal Pulse Rate and Blood Pressure AveragesTable 1 Table 3 Table 5Post-Drinking Pulse Rate AveragesTable 2Post-Drinking Blood Pressure AveragesT-test Consequences( All paired with 12 min post informations )Scopes for Pulse Rates and Blood PressuresData SetsBasal PR 3Basal Systolic BP 3Basal Diastolic BP 3Time 0 PRTime 0 Systolic BPTime 0 Diastolic BPp-values0.00079 0.04239 0.407448 0.799202 0.06974 0.04954 Table 4Data SetsBasal Pulse Rate 1Basal PR 2Basal PR 3Basal Blood Pressure 1Basal BP 2Basal BP3Mean77.07692 79.23077 77.7307 112/70 110/70 107/69Time ( min )036912Systolic120114110117114Time ( min )036912Diastolic7970667772Time ( min )036912Heart Rate71.6970.11569.4470.5670.56Plot 1Plot 2Plot 3DiscussionMy hypothesis for this experiment was that increased desiccation in an person would demo increased blood force per unit areas and bosom rates. I predicted to see a dramatic lessening in these measurings from our basal readings ( dehydrated province ) to the 12 proceedingss after full hydration. After carry oning the experiment and running these t-tests with the collected information, there is important grounds to back up my hypothesis and suggest that hydration is negatively correlated with blood force per unit area and bosom rate. The value of 0.00079 agencies that the consequences of radical bosom rate ( 3 ) measurings correlate with hydration, and the chance of the diminishing tendency happening by opportunity was merely.079 % . Basal systolic blood force per unit area ( 3 ) had a p-value of.04239, and diastolic blood force per unit area at zero proceedingss had a p-value of.04954. The chances that those two occurred by opportunity were both under 5 % . This suggests that those measurings exceptionally declined as a consequence of increased hydration, which provides important grounds to back up my hypothesis. The graphs that depict blood force per unit area versus clip show that, from clip 0 to clip 12, blood force per unit area decreases from a high scope back down to a normal scope. Heart rate and blood force per unit area are, by and large, straight related, therefore my hypothesis should hold been reflected through the t-test computations of all blood force per unit area and bosom rate measurings. The three high p-values that contradict the remainder of the consequences could hold been due to input mistakes on the computing machine ; besides, some informations came up clean upon having the excel spreadsheet, hence some variables were non accounted for. Using the basal measurements we gathered from two hours before get downing this experiment likely skewed the consequences, for these Numberss could non accurately reflect what our force per unit areas and rates were at our most dehydrated province of the experiment ( right before imbibing ) . Another survey has been done to prove hydration and blood force per unit area, and the consequences show that hydration is straight related to lower resting blood force per unit area ( Patterson and Spinks 2002 ) . This survey ‘s t-test values were exhaustively important plenty to reason that the relationship between blood force per unit area and hydration is strongly, negatively correlated with one another ; as hydration increased, blood force per unit area decreased. The most of the consequences of our experiment do hold with this survey, chiefly with the significance of the low p-values and overall decision that hydration and blood force per unit area are negatively correlated. One failing in the process that I found to be a beginning of inaccuracy was the usage of basal measurings that we took at a more hydrous province than when we really started the experiment. To genuinely compare blood force per unit area and bosom rates before and after imbibing, we should hold re-measured basal rates under the most dehydrated province possible, right before we began to imbibe. Another possible failing in process was maintaining the volume of H2O invariable for every pupil. We do non cognize how much every one drank, precisely, hence consequences could hold been affected by deficient fluid ingestion and eventual rehydration. This experiment has led to the decision that hydration affects blood force per unit area and bosom rate ; from a dehydrated status, blood force per unit area and bosom rate by and large decrease as hydration additions.Literature CitedCastaneda-Bueno M, and Gamba G. Feb 2010. SPAKling insight into blood force per unit area ordinance. EMBO Molecular Medicine. 2 ( 2 ) : 39-41. James, DCS. Hypertension. FAQs.org. [ Internet ] . [ updated 2010 ] . [ cited 1 February 2010 ] . Available from: hypertext transfer protocol: //www.faqs.org/nutrition/Hea-Irr/Hypertension.html. Patterson SM, Spinks DE, and the Society for Psychophysiological Research. 2002. Relationship between hydration sweetening and blood force per unit area: More is better. Psychophysiology. Washington D.C. p 39. Smith GD, Leary S, Ness S, and The ALSPAC Study Team. 2006. Could dehydration in babyhood lead to high blood force per unit area? J Epidemiol Community Health. 60:142-143. Valera B, Dewailly E , and Poirier P. Nov 2009. Environmental Mercury Exposure and Blood Pressure Among Nunavik Inuit Adults. American Heart Association, Inc. 54:981. Weedman D, and Sokoloski ES. 2009. Human Cardiopulmonary Physiology. In: Biology of Organisms: Lab Manual for LIFE103, 5e. Mason, ( OH ) : Cengage Learning. p 173-184.

Rhetorical Analysis of a Modest Proposal Essay

Swift’s â€Å"A Modest Proposal† written in 1729 was his proposal â€Å"for preventing the children of poor people in Ireland, from being a burden on their parents or country, and for making them beneficial to he publick† (Swift, Title). This proposal included the selling, skinning and buying of babies at the age of one. This proposal that he has come up with is a very inhuman and controversial one when it comes to being socially acceptable. Swift begins his essay by describing walking down a street in Ireland. He describes how you would see, â€Å"beggars of the female sex, followed by three, four, or six children, all in rags, and importuning every passenger for an alms† (Swift, Para. 1). This gives the reader a mental picture of how bad things are for the women he is trying to help. Swift then talks about how there are very many of these poor people in Ireland and how they are not able to be part of the middle or working class. Look more:  how to write satire essay He then proposes his idea that the children could, â€Å"contribute to the feeding, and partly to the cloathing of many thousands† (Swift, Para. 4). In no way, shape, or form is the eating of or the using of children in this manner acceptable. No society would ever find it suitable to eat or make babies into clothes. Dr. Swift has made a proposal that he should know would not work because of the inhumanity that it is asking people in which to participate. Jonathan Swift later tells the reader of how he has, â€Å"computed the charge of nursing a beggar’s child (in which list I reckon all cottagers, labourers, and four-fifths of the farmers) to be about two shillings per annum, rags included; and I believe no gentleman would repine to give ten shillings for the carcass of a good fat child,† (Swift, Para. 14). This is a good thing that Swift does telling how the mother would stand to make money on selling her child to a man for dinner. Except, I do not believe you couldn’t find a willing mother to sell her child knowing that it would be eaten by a human for a meal. Dr. Swift has made a plan for people with no remorse or thought of their children. The only place this plan could be carried out and continue working is a place with robots that have no feeling or conscious. Swift then makes the statement, â€Å"Those who are more thrifty (as I must confess the times require) may flea the carcass; the skin of which, artificially dressed, will make admirable gloves for ladies, and summer boots for fine gentlemen,† (Swift, Para. 15). He thinks that someone would be able to treat a baby’s skin as an animal’s and make it into a glove or boot without objection to what it is. This is another flaw in his plan. There are people who are against making animals into clothing. Therefore, I am sure that there would be people against the making of clothes from baby. Next, Dr. Swift gives 6 reasons of why he thinks the plan is a good one. His second reason states, â€Å"Secondly, The poorer tenants will have something valuable of their own, which by law may be made liable to a distress, and help to pay their landlord’s rent, their corn and cattle being already seized, and money a thing unknown,† (Swift, Para. 22). He thinks that poor tenants with children will be able to give their landlords something valuable by giving them their child. No landlord would take a child as a means of money because it just costs more money to them to have the child then without it. In his fourth reason Swift says, â€Å"Fourthly, The constant breeders, besides the gain of eight shillings sterling per annum by the sale of their children, will be rid of the charge of maintaining them after the first year,† (Swift, Para. 24) If the people who like to â€Å"breed† hear of this then they will just think that they will be able to keep having children and selling them instead of having a job. This would cause more jobless people and after so long the supply of the babies would surpass the demand. There then would be poor children hanging on their mothers again in the street defeating the purpose of the plan in the beginning. Fifthly Dr. Swift says, â€Å"This food would likewise bring great custom to taverns, where the vintners will certainly be so prudent as to procure the best receipts for dressing it to perfection; and consequently have their houses frequented by all the fine gentlemen, who justly value themselves upon their knowledge in good eating; and a skilful cook, who understands how to oblige his guests, will contrive to make it as expensive as they please,† (Swift, Para. 5). Again, I refer back to how people would not be able to eat the carcass of an one year old child, but also I think that if you were to find a cook to make this and a person to eat it that it would be at such an outrageous price that the people could not afford to try the meal of the baby. Finally, the last reason I do not think that this plan would work is what is in the final paragraph of the essay-â€Å"I profess, in the sincerity of my heart, that I have not the least personal interest in endeavouring to promote this necessary work, having no other motive than the publick good of my country, by advancing our trade, providing for infants, relieving the poor, and giving some pleasure to the rich. † (Swift, Para. 33). If the person that is proposing the idea at the end of the idea tells you that he has no interest in promoting his own proposal, I believe that it means he thinks that it also will not work and could not be enacted on a society. I am not the only one that is outraged or appalled with the works of Dr. Swift. Patrick Delany also states â€Å"As I have marked the passages that seemed to me most faulty, and gave me most offence, I beg leave to point them out, as they come in my way: without any further preface, or apology. The picture he draws of the Yahoos, is too offensive to be copied, even in the slightest sketch. † (Kathleen, Pg. 132). Delany and I are both offended and disagree with Swift’s works, but as a satire writer this just shows how effective his writing is on his audience. He tries to use outrageous and controversial subjects in order to grab the attention of his readers and keep them reading his papers. This style works very well and is a great way to get your point across. This style has grabbed the attention of all the readers and will continue to grab the attention of all the future readers of his essay.

The Young Persons Rail Card Essay Example | Topics and Well Written Essays - 4500 words

The Young Persons Rail Card - Essay Example To increase the interactivity on the site, the bloggers will need to prove themselves as the site will be open to popularity voting and other YPRC holders can also blog on the site and topple the current rank holders. Bloggers, who in a given calendar quarter, reach the top of their geographic unit are eligible for a cash prize of 250 along with travel passes for another 250. While viewing blogs will be free, commenting on posted blogs will require site registration and voting or creating own blogs will require that they should be YPRC holders. Another change that is required from current practices is that purchase of YPRC should be available online. This would have a two fold benefit: firstly, it will trap the 'procrastinator' demographic of 14% who have already made up their mind up to purchase but have been 'waylaid' by circumstances into putting off making the purchase till another time; and secondly, the ease of applying online will enable us to reach a wider audience, especially for those who may find it inconvenient or time consuming to visit their local station ticketing offices. While initial information and product education will be disseminated through strategically located posters on school, college and university campuses, Internet advertising will primarily drive acquisition. It is estimated that at 12 million page views will be displayed to our target audience resulting in 120,000 new YPRC holders at a conservative conversion rate of 1%. This will result in a direct revenue increase of 2.4 million. After accounting for campaign costs the net contribution of this campaign would be approximately 450,000. Marketing Plan Objectives Primary Objective: To recruit 96,000 to 100,000 new YPRC holders translating into direct revenue increase of 1.92 to 2.0 million (12%-12.5%) Secondary Objective: Increase average number of journeys by YPRC holders. Situation Analysis (Summary) 16-25 year olds are a 7.9 million strong market. 83% of this demographic are students. Nearly half of these (47%) are living away from home and have a fair degree of financial independence. The drawback with the current 'distribution' system for YPRC is that it is pull based. 97% of YPRC purchases are from station ticketing offices. Buyers are 'pulled' into the 'store' through advertising and other marketing mechanics. This effectively limits the scope of reaching a sizeable segment of 'procrastinators' (14%) who have 'not got round to it yet' The primary competition rail travel faces is from cars. However, there is a marked decline in the perceived convenience of cars, which is a fact that can be leveraged in the campaign. Customers can be broadly categorized as: 16-18 year old Sixth Formers: 17% 1.3 million 19-25 year old Independent & At Home Students: 66% 3.7 million 19-25 yea

External Analysis of My Company & PEST Analysis Research Paper

External Analysis of My Company & PEST Analysis - Research Paper Example Economic Factors People’s level of income to choose from cheaper substitutes, prices of raw material Social Factors Taste and demand for chocolates in a particular region Technological factors Introduction of new processes and methods of production The company’s environmental analysis can be undertaken by the help of PEST analysis. Since Hershey operates globally, it is important to emphasize that the local factors affecting the company differ in various regions. However, there are general environmental factors which include political factors. These factors can affect the operations of the company as, for instance, the government of the region where Hershey operates amends its policy relating to export and import strategy or may introduce any other changes ultimately affecting the operations of the company. On the other hand, laws, such as labor or consumer goods laws, in any region can also affect the company. To better illustrate the aforesaid with example, it has to be noted that today Hershey has developed its presence in Canada and Mexico due to NAFTA (Smith 132). Economic factors like any changes in the economy, such as prices of sugar, harvest of cocoa etc., can affect the company as well (Smith 132). The standard of living and the income of the people in the region will also affect the company’s sales; it means that people in less developed countries may consume less chocolate than they used to do before economic changes. Social factors, such as people’s taste (for instance, higher demand for dark chocolate over white chocolate), will affect company’s target in some particular market. Finally, technological factors, such as advancements in technological process and new ways of chocolate manufacturing, can also affect the company (â€Å"Annual Report† 4, 7). Industry Analysis FORCES INTENSITY Threats of new entrants Low Bargaining power of suppliers High Bargaining power of customers Low Pressure from substitute products High Rivalry High Nowadays the chocolate industry seems to be stagnant with insufficient number of powerful players entering the market because of the large capital requirements and strict regulations; however, the existing major players have captured their markets well. There is severe competition among existing giants. High dependency on the suppliers for cocoa beans, which are mostly found in Africa (70%), makes the position of a supplier within the industry stronger. On the other hand, the customers are usually dealt with via retail chains, which doesn’t give them an opportunity to take a strong enough position to control prices (â€Å"Annual Report† 5). Competitor Analysis The competition within the industry is highly intense. In order to win a market share the competitors try to independently expand their markets. In addition to the direct competition from within, the industry has to face indirect competition from outside. Snack foods, cereal, ice cream manufacturers are quite successful in grabbing the same market as well. Some of the competitors of Hershey are Mars, Nestle, General Mills, Hain Celestial Group, and Kraft etc. (Michman and Mazze 205). Market Analysis GLOBAL MARKER SHARE OF DIFFERENT COMPANIES Company Market share Cadbury and Kraft 14.8% Mars 14.6% Nestle 7.8% Hershey 4.6% Ferrero 4.5% Others 4.9% (â€Å"

Case analysis( Global business) Essay Example | Topics and Well Written Essays - 1250 words - 1

Case analysis( Global business) - Essay Example As a result, the price of ENTel was one of the less price paid for any telecommunication firm across all the developing countries. Furthermore, the privatization of ENTel resulted in legal duopoly as this would allow two companies to manage the entire telecommunication services. Later on, certain more subsequent events have changed the Argentina telecommunication industry. Sprint offers a wide range of wireless as well as wireline communication services to its customers including business and government users. The ‘Sprint’ tradition started off with the establishment of Brown Telephone Co. by Cleson Brown in the year 1899. With the introduction of long distance service, Sprint was able to seize the opportunity with offering its customers the long distance services; that was way back in 1986. In the year 1990, the company went global with its global subsidiary forms to market the international public data network services. In the year 2004, the company merged with another leading telecommunication firm Nextel leading to Sprint Nextel which aims to be no one in customer experience. As of now, Sprint is going to market its EVO 4G in Argentina. This analysis is done to evaluate its probability of success in Argentina. This would be done evaluating the company’s success in US, product attributes and the prospective barriers which can on the way to success. A conclusion would be fetched from the entire analysis. As in US, at the end of the year 2010 the organization has catered over 48.9 million customers. The organization is known for its impressive success in developing, engineering as well as introducing innovative technologies. The company is the first national carrier in US to come up with wireless 4G service, providing mobile data services, prominent brands including Virgin Mobile USA, Assurance Wireless Boost Mobile. Furthermore, the company has also offered instant national as well as

Managerial economics Assignment Example | Topics and Well Written Essays - 500 words - 1

Managerial economics - Assignment Example 6) Firms competing in a perfect competitive market industry in most cases have little motivation for competition due to knowledge on the market dynamics (Baumol 67). As a result, their understanding of the market hampers the growth and need for incentives for developing technology. Changing consumer trends, the stature and change of traditional target markets could encourage development of research so that these trends can be monitored and dealt with effectively. For instance, young people are difficult to understand since they change their trends and preferences dynamically (Baumol  68). 1) a) MTA is monopolistic in the New York Area and it poses a great deal of control over the transport market in the New York Area. This is because despite the drop in the vehicle numbers, MTA still had the opportunity to increase the toll charges for accessing and using the roads and bridges. This strategy and move is a monopolistic move since it does not conform to the rules of demand and supply (Baumol 70). b) MTA could set small toll charges for them to maximize on profit to be realized in using the toll service. This is because this strategy would not increase the expense but it would lead to increased revenue. Increase in vehicles numbers is related to the reduced toll charges (McConnell  46). c) The best decision would be to lower the tolls fees because this would the help in increasing in the customer/vehicle numbers (McConnell  91). On the other hand, increasing the vehicle numbers would make more money through revenues to MTA. 2) a) The strategy of increasing the ticket prices could work for QuadPlex in its push to make more earnings and profit. This is because; QuadPlex theatre enjoys monopoly in the cinema business in Idaho Falls. b) The market power for QuadPlex can be measured through the number of people who visit the cinema hall and the other alternatives forms of entertainment eating on