Magnificence. The story about Vicente Essay

The story was all about Vicente, the bus conductor and the tutor of the two children in a village. (paragraph 2) says, The girl at the age of seven and the boy at the age of eight ,simply tells us that there was a seven and eight year old child in the story. At the start of the story we could clearly see how the family and the mother (who is the president of their own village) trusted the conductor that’s why in the first paragraph of the story, it says, â€Å"there was nothing to fear.† Victor was characterized as a gentle and kind. He was a dark little man whose voice is soft and calm in manners. This is the contrast to the characterization of the mother because she is tall and she spoke in a voice of very low, and very heavy. This emphasizes the darkness of Victor and the magnificence of the mother. While I was reading the story I saw the paragraph 6-8 and we can clearly see in this paragraph (that there was something strange or wrong in the motive of Victor for the little girl because he slapped the boy and started to say â€Å"boys don’t kiss boys†.the idea that Victor gives so much favour to the girl by giving her 3 pencils and by doting on her (paragraph 12) got my attention. While (paragraph 18) gives me an instinct to create personal judgment that Victor abuses the childhood of the little girl. The paragraph 23 says, â€Å" his face was all in sweat, and his eyes looked very strange, and he indicated to her that she must not turn around, attend to the homework she was writing.† this paragraph gives me a final conclusion of the whole story that Victor really likes the little girl. At the end of the story in (paragraph 36) the story tells us how the mothers raise their hands against the abuse of males. It implies that a women or a lady ought to be respected even if they are still young at age that’s why in (paragraph 40) the mother says, â€Å"take a bath quickly†. That means to say, to cleanse from all filthiness and stain that she received from Victor, the conductor. In (paragraph 41) the mother soaped her and wiped her gently all over because the story wants to teach us a lesson. That being a woman or as a lady we must preserve our purity and that we must be against from the abuse of males. There are times that we feel that the person is trustworthy but sadly they were not. Trust is gained. While reading the story only three subject  matters revolved in my mind. The trust that we must gain, the dignity/respect that a lady must have and the heroic act or magnificent role of the mother in raising their kids these are the important lesson that we must get from the story. Trust can only be gain by the people who really deserve of it. We may deceive or act like somebody that was not the real of us but once the given trust fall apart it will be very hard to put the trust into its whole. It is an honour for us and a great morality if we act right for through our actions we get also the respect of people. Our purity tells the people that they should respect us. I think the story itself unveils us the importance of having respect/dignity in oneself, and importance of being a mother. One quotations said, â€Å"I love being a mother, I am more aware. I feel things on a deeper l evel. I have a kind of understanding about my body, about being a woman.† –unknown. Mothers protects their child from all abuses that man can give to their child. Wordcount:651

Activity-based costing Essay

There are many different types of cost systems a company can choose from when calculating their costs. Two of the most frequently used cost accounting systems are a volume based cost system and an activity based cost (ABC) system. Each system has their own advantages and disadvantages and some are more common among certain industries. Wilkerson, like many other companies, used a simple/volume based cost accounting system. Under this system, Wilkerson was inappropriately allocating their costs by assigning the overhead expenses based on direct labor, thus calculating their total costs and operating income incorrectly. If Wilkerson continues to operate their company ignoring the fact that their costs are inaccurate, it is possible that they may make poor business and pricing decisions in the future. Although Wilkerson’s costs are currently being calculated incorrectly, if they decide to use an activity based costing system, they may achieve more accurate results. Using a simple cost accounting system is often easier and less time consuming than an activity based costing system, but it is also less accurate. Wilkerson’s implementation of an ABC system would most likely be very beneficial to the company in terms of both determining their costs more precisely and making overall better pricing and business decisions. An ABC system at Wilkerson would look very different than their current volume based system. Wilkerson’s ABC system would use machine-related expenses, setup labor cost, receiving and production control, engineering, and packaging and shipment as the cost pools. The revised per unit product costs under this system would be $46.17/valve, $58.20/pump, and 115.38/flow controller and the margins would be 46.3%, 33.1%, and -9.9%, respectively. The results when calculating product costs are so different depending on the cost system because we are now actually determining the costs per unit with multiple cost pools because each resource uses a different amount of the indirect resources rather than assigning the manufacturing overhead cost solely based on the direct labor costs. Based on this new accounting information I would recommend that Wilkerson try to make an improvement in their flow controller product. Since the gross margin for this line is negative, if adjustments are made but there is no improvement in its profitability, I would tell Wilkerson to consider dropping the line completely. Although Wilkerson would lose $420,000 in sales, their costs would be reduced by more than this amount, ultimately increasing overall profits for the company. Unfortunately, there are some limitations in our analysis of Wilkerson’s alternative cost systems. One limitation is that we are unable to easily assess how the market will react to a change in the flow controller line. A second limitation that we have to consider when looking at our analysis is that although our cost allocations are much more accurate than before, these costs are still the averages for each product, which could impact how accurate we are in determining the costs. However, if we are able to look past these limitations, our analysis of Wilkerson is beneficial in shaping how the company can more accurately calculate costs as well as be more profitable in general.

Who is the Victim Essay Example | Topics and Well Written Essays - 500 words

Who is the Victim - Essay Example Psychological theories of violent behavior tend to be an assortment of theories affiliated to the discipline of psychology that analyze the individual and social aspects of a person’s psychology to explain any predilection towards violence. For instance, psychoanalytic theory of violent behavior takes into consideration varied intrapsychic processes associated with a person like unconscious conflicts, sexuality, defenses, anger and tendencies to account for and explain any violent behavior (Adler & Denmark, 1995). Behavioral theory revolves around the prominent learning processes in the life of a person like past experiences, rewards and punishments and stimulus to sought out a valid explanation for engaging in violent behavior (Adler & Denmark, 1995). In addition, psychological theories also tend to delve over varied other factors like important personality processes like antisocial predilections, lack of emotional depth, sociopath or psychopath temperament, and the accompany ing intellectual processes like a low IQ, poor decision making abilities and poor school performance to arrive at any conclusive explanation for a violent behavior (Adler & Denmark, 1995). In contrast, biochemical theories of violent behavior take an entirely different approach towards explaining a violent temperament. The crux of the biochemical theories of violent behavior is that people are moved to violence owing to varied biochemical disturbances and imbalances in their body which influence their brains and move them to engage in violence (Raine, 1993). Some biochemical theories suggest that the abundance of male sex hormone testosterone is directly linked to violent and aggressive behavior (Raine, 1993). Some other biochemical theories of violent behavior hold that there exist many biochemical precursors of violent behavior like nutritional deficiencies, environmental contaminators and poor eating habits (Raine, 1993). In a practical and

Motivation and Marketing Mix Essay Example | Topics and Well Written Essays - 2000 words

Motivation and Marketing Mix - Essay Example In the same way, Maslow’s theory was based on two key ideologies; they are classification of human needs and consideration of the relationship between the classes. Taylor held a fundamental and straightforward idea of what motivated people at work—money. According to his opinion, each worker should get a fair days’ pay for a fair day’s work, and the pay should be on the basis of amount produced using the piece-rates method. Thus, his theory explains that employees who do not delver a fair day’s work should be paid less or nothing and those who deliver more than a fair day’s work, going beyond the target should be paid higher. However, according to Maslow, an employee’s career begins at the bottom of the hierarchy, where he would primarily try to meet his basic needs. Moving higher on the hierarchy, he secondly searches for his psychological needs and safety needs at the next level. When these needs are met, they are no longer motivator s for him, so he would then want to satisfy his social needs, which the employer must use as a motivator. Finally, the esteem needs of an employee acts as a motivator such as, given appreciation for a job well done, awarding a promotion, etc. For example, as noted down by Oyedele (2011), a multi-national company in Nigeria watched their production increasing by more than fifteen percent after they had installed a ‘cold water tap’ and a ‘color television’ in the junior staff waiting room; the employees felt a sense of belonging in the organization and worked hard. Apart from these, the apparent weakness of Taylor’s ideology is that it leaves out the significant differences between different kinds of people. It is hard to make sure that a â€Å"best way† is going to suit everyone. In the same course, the Maslow model seems impracticable with the real-life practice as individual behavior may respond to not just one, but several needs at the same time. 2. Benefits of having a motivated work force In fact, employee motivation is one of the significant factors which help the organization to improve employees and thereby organizational performances, and hence, having a motivated workforce helps to achieve the competitive advantage that the organization tries to accomplish. There are many advantages of having a motivated workforce to the organization. First of all, an enhanced employee performance and efficiency helps the organizations to acquire higher productivity. According to Calrk (2003, p2-3), an organization having a motivated workforce can reduce their costs as the employees would not only work faster, but utilize their inventiveness to propose developments to the course of action which can lead the organization to save millions of dollars of overall cost . In the same way, motivated manpower will increase the quality of products produced by the organization (PSP Metrics, n.d). A team working efficiently will bring out t he best quality products and thereby reduce the cost of resources for work. This process helps to boost up the product value in the market making sure that the product release cycle is reduced to its minimum. Moreover,

Programming the technology Essay Example | Topics and Well Written Essays - 1000 words

Programming the technology - Essay Example The availability of customers’ information at numerous sources initiated concerns about its privacy. Customers began to worry about the theft of their information and also about its usage for different purposes. There are many sources of data from where the security breach may initiate and privacy of the individual may be threatened. Kahn (2010) stated some of them, namely healthcare records, financial institutions, residence and postal records, business transactional data etc. The need of the hour is for the organizations to understand the meaning of privacy; it does not mean to stop the data collection process, rather it means to understand the boundaries and limitations by which the customer’s data should be used. Business organizations, health-care establishments, financial institutions need to ensure that the usage of the customers’ information complies with the terms that were communicated to the customer at the time of the data collection. Since otherwise, it is considered unethical and illegal (in some instances) to use the information for analytical purposes for the betterment of their business. There are an increasing number of instances of security breach around the world. Waters (2008) quoted a survey that constituted of 1000 companies; it was concluded that almost 90% of them allowed their employees to leave the office premises with confidential data on their USB devices. This is just one of the examples of how customer’s data is not protected in the hands of the organizations; another common happening in which the customer’s privacy is threatened is the theft of computers and laptops in which data is not encrypted. Few other techniques that go against the privacy rights of the customers are hacking, phishing, eavesdropping, intrusion etc. Waters (2008) also stated that security breaches cost UK billions of pounds every year. Some

Accounting Research Paper Example | Topics and Well Written Essays - 750 words

Accounting - Research Paper Example It is however important to understand that accounting is not a very easy subject to gain complete insight upon. It is usually seen as a very difficult trade to learn and get one’s complete understanding is related with his respective interest levels. Essentially, accounting is the art of properly detailing the financial information related with different business entities to varied stakeholders as well as managers (Cookingham 1989). The role of top management is also important as it comprehends the true meaning of accounting through the figures and statistics that are reached upon by the accountants. The hard work that goes in, in the wake of drawing up accounting ledgers and balance sheets is something that paves the way for financial success of organizations worldwide. Accounting comes about with a proper know-how of the financial statements which show how money was used in terms of the recession, uplift or any other form of economic season. The resources employed by the organization are also given proper emphasis within the accounting regimes thus suggesting that accounting is directly proportional to the efforts made by the management domains (Nichols 2004). In essence, accounting has a role within the entire organization as different business entities depend on this field of business for the long term growth and development of the organization. Moving ahead with the same discussion on accounting, one finds that there have been changes to this field of study of late as well. There have been incremental changes as well as wholesale ones, but the fact has remained that accounting has retained its place for quite a long period of time now. This will continue to be the case in the times to come as well since accounting has a definitive place within the understanding levels of business entities as well as the

Change Management Essay Example | Topics and Well Written Essays - 2000 words - 1

Change Management - Essay Example In 1951 they launched BMW 501 which was their first automobile. Since then the company has been one of the frontrunners in producing cars. BMW is one of the â€Å"German Big 3† high end car makers together with Mercedes-Benz and Audi. BMW is actually a house of brands containing brands like Mini, BMW and Rolls-Royce. BMW is present across the world and has its operations adjusted to meet the requirements of respective country. In this report we will analyse the change management of BMW in Thailand. Overview of the analysis tools used SWOT of BMW Thailand BMW was one of the key drivers for growth of the premium segment in whole of Thailand. In 2009, it was the only brand whose market share increased. Through their relentless effort of proving the most advanced technologies in the Thai market, they have created a name for themselves. Due to challenging economic conditions in Thai, coupled with fluctuation of oil prices, world financial crisis, the consumers of Thailand were look ing for more fuel-efficient cars. But they still wanted to have that comfort, safety and smooth driving performance. BMW came out with a perfect solution named BMW Efficient Dynamics technology (BMW Thailand, 2013, p. 1). It gave exactly what the consumers have been looking for and earned BMW group the title of â€Å"The Most Sustainable Car Company in the World.† This shows that BMW has strong innovative strength to cater to Thai customers. The major weakness that BMW faces in Thailand is that their overall servicing process is not good. It takes considerable time to fix or service the car and sometimes it is seen that the problems are not actually resolved. Another weakness is that there is a strong rivalry between the dealers in Thailand (Dealtry, 1992, p. 61). Thailand has approximately 4-5 dealers and they are very competitive to each other. BMW faces major threat from external environment. With world economy in a bad shape so is the economy of Thailand. There is intense competition in the Thai Market. The fuel price keeps fluctuating along with change in exchange rates. The prices of raw materials also keep on increasing. BMW in Thailand has a strong brand presence which enables it to become No.1 in the premium segment. With customer focused strategy adopted they can continue to make exciting additions to BMW group Thailand products (Liu, Akram and Bouguettaya, 2011, p. 82). Lewin Model of Change According to Kurt Lewin model of Change, every organisation has to go through three steps to complete the Change process. They are Unfreeze, Change and Refreeze. In the Unfreeze stage, BMW must try to understand the importance of change and communicate to the employees (Cameron and Green, 2012, p. 215). In Thailand, the customer service is a major issue that needs to be changed. Hence the employees to be told about the issue of long servicing process faced by their customers. During the change process, BMW has to keep on communicating the importance of ch ange in customer service and how it will affect their revenue (Dessler and Phillips, 2007, p. 316). Finally in the Refreeze step once BMW has been able to achieve improved customer service and the employees have themselves adjust to the new servicing