Marriage †Cause and Effect Essay

Growing up kidskinren atomic number 18 surrounded with a fairy relation life, the happily perpetually after. As girls we are supposed to wait for our prince charming and he go out shaft us forever and for boys it is finding and rescuing a beautiful princess who can cook, clean, and is loved by all creatures. That is what union is based off of as a child, but that perspective changes once we get a thin take hold of the concept of love and we really see what marriage is. Marriage is not something anyone goes into lightly and mayhap our expectations of the fairy tale life are why divorce is so commonly sought. at that place are many reason whys people get get married for love, coin, status or because it is the right thing to do. For those who link for love, it is because you share common ground with the other person. They will become your other half as they will have the same beliefs, passions and values as you. After dating and being together for a season we learn that m arriage and children are next on the check list. So the marriage is set and a ceremony held and they live happily ever after, but what most corresponds do not grasp after they are married is that there is not a sense of pure individualism any more.When married what is mine is yours and yours is mine. in that respect are no longer his or her problems they evolve into us problems. and then these individual problems root into a bigger problem- communication. When couples are able to talk they are likely to lick their problems, but disagreements due to the lack of communication can often lead to arguments. Not being able to communicate can be simply caused by the differences of being a male and female, but if the couple wants to move forward in their lives together and be able to relate to each other, than learning how to dialogue is important.When we do not feel understood, we react, whether it is silently, verbally, or with action but not once does it occur to us that the other person is also trying to be understood. Thus the relationship will continue in a cycle of poor communication leading in most likely a divorce. communication is important in all relationships regardless if the relationship is intended for love or other personalised gains. Some males and females try to cash in by being greedy and choosing to get married for money when they choose a partner that they can depend on for life.Most of victims are singers, self-employed business community/women, actresses, or elder enough singles. Although they may not be forced into the marriage, these wealthy persons are unsuspecting of the ulterior motives of their partner. The effect of marrying only for love is the eventual unfold of the lies and deceits of the particular partner. Another effect is if that rich person loses their wealth, the outcome is all the same. Depending if the person lost wealth or the victim finds out the true(a) motive of the relationship they will most likely divorce thi s person and continue on their front for true love or money.Another reason why a couple would get married is because it is the right thing to do, which usually means that there is a child out of wedlock. The usance of getting married for a child is so that the child will get the right melodic theme fall in love, get married, have a child. Another objective is that the couple who is not of necessity in love is trying to build love from this child/union. The outcome of this method is that the child ends up driving the couple apart, because of the demand and needs.The primary care taker cannot be solely committed to their lover because the child needs trouble and care for their own well-being. If one person feels there is not enough attention they might be unfaithful and/or scarcely leave. Trying to build love in a relationship where time is precious and cannot be spent just between the two people is highly hard and most of those relationships fall through because there will be a lack of commitment. There are many reasons why people choose to get married and the outcome of those reasons depends solely on the level of commitment and how well the couple interacts with each other.Growing up with the ideal that there is a Prince charming or a beautiful damsel in distress and living happily ever after is not a realistic approach to a marriage, for marriages take more work than what appears. There is a level of trust, honesty, and most importantly communication that needs to be met in order for it to be successful, but unfortunately in these times where people have been accustomed to shotgun weddings, the divorce happens just as fast.

Anthropology essay

life force captured, production, population, and exchange are all evident in various cultures and societies throughout prison term. Beca engage these factors affect all populace and societies equally, they must all equally be accounted for within that particular culture/society methods of sustainability. The first good example I will use to Illustrate this point will be Britains imperium during the 16th-18th centuries. Britain at the time had Its scope of influence include over 15th of the worlds entire population. This expansive effort to colonize or commercialism by sea led to Britains global dominance during the era.By establishing colonies and trade routes throughout the world, Brutal was capable to use homo labor In various colonies to grow cash crops and food to serve Britains empire (economy). This was especially Important considering Britains geography and land make for a poor agrarian society. Using crook and human labor, the British were able to build ships and a pow erful navy to traverse the 7 oceans for profit, production, and exchange. My minute example will be the pilgrims and settlers of the 13 passkey colonies before the American Revolution.The original pilgrims and settlers of the 13 original colonies ere largely unsuccessful in their attempts to establish colonies in North America. It took a few tries before the colonies became to the full established and functioning illness, starvation, and a lack of sustainable resources lead to death for many in these fresher colonies. Because these initial immigrants lacked the resources or knowledge to cultivate the land effectively, they experienced hardships until they learned how to collaborate with others.Luckily for them, the pilgrims and settlers began bartering and learning to operate and cultivate crops with the French and inherent-American peoples of North America at the time. While we are all aware that the Native Americans and settlers did not always get along due(p) to conflicts over land and power, they did however, stand to learn and sop up from each others technology for the self- preservation of their own societies/cultures when they were not at odds with one another.My third and exist example will be the Egyptians that built the Ancient Egyptian empire/the Pyramids thousands of years before Christ. geographically speaking, Egypt was poised to be one of the ancient worlds superpowers due to Its location next to the Nile River. Without the Nile, Egypt simply could not bring on come to existence due to its arid desert climate. Production, population, and Egyptian society flourished because sustainability was possible due to the Nile River allowing agriculture, trade, and amplification to exist.The Importance of the Nile River to Ancient Egypt culture and way of life was evident In their polytheistic religion they prayed/ made tributes to their gods whom they believed controlled the Sun, the Nile, etc. Anthropology essay By annoyances culture/society methods of sustainability. The first example I will use to illustrate had its scope of influence include over 15th of the worlds entire population. This Britain was able to use human labor in various colonies to grow cash crops and food to serve Britains empire (economy).This was especially principal(prenominal) considering Britains geography and land made for a poor agrarian society. Using wind and human labor, the British were able to build ships and a powerful Ana to traverse the Egypt was poised to be one of the ancient worlds superpowers due to its location agriculture, trade, and expansion to exist. The importance of the Nile River to Ancient Egypt culture and way of life was evident in their polytheistic religion they prayed/

Importance of Beauty Industry and Ethical Issues

Cosmetic improvements can make nation feel better about themselves but can also make others that cannot afford or take hold such services feel worse. However, the manage as been raging as to whether or not the one thousand million dollar dishful industriousness is worthwhile in the modern society. The beauty industry is very divers(a) and has multiple players.Players involved in this diverse industry include the dealers in the beauty products, the enhancives, services for alter appearance like exercise machines, nutritional beauty products and above all the end users of all these products (Simms, 1998).Considering the account at which the beauty industry has been growing, it would be important to analyze whether it equals the incumbent society positive or not. My analysis will examine the greatness of the industry to the players and the society in general. In addition I will look at the various ethical concerns presented by the beauty industry and how possibly they should be solved in crop to have the industry continue benefiting the society. The spunkyest number of consumers of the beauty products in the current world and in deed over the centuries is undoubtedly women.Women generally adopt the idea of self-grooming at a very tender age (Gillespie, 1996). Unlike men, women have a natural interest in their looks and animal(prenominal) presentation and in most cultures they believe that good looks and physical attraction is expected of them. Women therefore materialize it hard to escape such sociocultural norms and as they grow up they internalized the norms such that they simply exit unaware of their pauperizations to seek beauty (Black, 2004). Nevertheless, the modern man has been quite conscious of his looks and physical appearance (Sullivan, 2001).The motivation behind mens growing interest in physical attraction is a debate for another day however, the importance of beauty products and services to these users is clear. The users of beauty products and services always want to make out body empowerment, pleasure as well as freedom from appearance (Haiken, 1997). Society associates good looks and big(p) physical attraction to power and therefore those who possess such qualities would avert competition in mating and other sociable spheres of life. The pleasure of having a good body elevates ones esteem.The beauty industry therefore provides an opportunity for those who feel bad about their physical looks to transform it according to ones own societal standard (Morgan, 1992). Apart from the freedom it offers the users to improve their looks the aesthetic industry is currently a multibillion dollar industry. From the manufacturers of various beauty products, to millions of users across the globe, the beauty industry is considered one of the top revenue earners in various economies around the world and therefore justifies its existence in toady modern world (Hiscock & Lovett, 2004).Despite the importance of the beauty in dustry to the various players and economies, the industry has been receiving criticism for its unethical practices (Brumberg, 1997). There has been a growing world outcry with regards to the industrys unsustainable business practices especially with respect to the environment. Manufacturers of beauty products have always confront criticism for testing their products on animals, unsustainable sourcing for raw materials as well as for causing chemical pollution.But receivable to consistent pressure from the media, the consumers and the retailers, aesthetic industry especially the cosmetic companies are shaping up to be counted as good corporate citizens. Many corporate bodies in the aesthetic industry are investiture a lot in CSR programs as well as in other sustainability initiatives. For example, the Body store has been embarking on ethical sourcing while others like Yves Rocher have been focusing on preservation of biodiversity ( radical Monitor, 2010).A number of beauty compan ies have opted to take holistic approach to the issue of ethics and sustainable business practices. These companies are straight reducing the environmental effects of their products by opting to greener formulations, decreasing packaging of most of their products and also reducing babys room gas emissions as well as water and energy consumption. In addition, they are also considering the social dimension of their businesses and operations. These include ethical supply from their supplies and social responsibilities through corporate philanthropy.In its recent strategic report, Organic Monitor (2010) found that most companies are investing in greener formulations and sustainable packaging in order to reduce the environmental footprint caused by the various cosmetic products. The report suggests that packaging is getting high interest because most companies in the aesthetic industry have realized the high environmental impact most of their cosmetic products have had on the environme nt. As a result companies are now expression for biodegradable plastics, recyclable materials as well as other innovative ways to lower environmental degradation ( markweek, n. d).ConclusionThe beauty industry has more to offer to the modern society in terms of financial value and desired body image. Although, some may not be able to access or afford the most expensive cosmetic products like plastic surgery, the benefits far outweighs the concerns of the minority who would have to fight back with their natural looks. But even as the industry remains relevant and beneficial to the current society, it has to transact the ethical issues raised as a matter of urgency.A sustainable business practice would not just now benefit the consumers and the society but also ensure a continued operation by the cosmetic companies within a sustainable environment. Although, a few companies have seen this importance of this, more need to be done.ReferencesBlack, P. (2004). The looker Industry Ge nder, Culture, Pleasure, Routledge New York. Brandweek, (n. d). Study Natural Beauty Products Flooding the Market. Retrieved on August 21, 2010, from http//www. brandweek.com/bw/content_display/news-and-features/packaging-and-design/e3id5cad753451dc1bfe073efb89ddb9730 Brumberg, J. (1997).The Body Project An Intimate narration of American Girls. Random House New York. Gillespie, R. (1996).Women, the Body Brand Extension in Medicine Cosmetic Surgery and the Paradox of Choice. Women and Health Vol. 24. Haiken, E. (1997).Venus Envy A History of Cosmetic Surgery. Johns Hopkins University Press Baltimore. Hiscock, J. & Lovett, F. (2004).Beauty Therapy, 2nd Heinemann London Organic Monitor, (2010, May 19).CSR & Sustainability How the Beauty Industry Is Cleaning Up. Retrieved on August 21, 2010, from http//webcache.googleusercontent.com/search?q=cacheWvoQqIjRJqcJwww.npicenter. com/anm/anmviewer.asp%3Fa%3D27277%26z%3D2+Beauty+Industry+Ethics&cd=7&hl=en&ct=clnk&gl=ke&client=firefox-a Morgan, K. (1992).Women and the Knife Cosmetic Surgery and the Colonization of Womens Bodies. Hypatia Vol. 6 25-53. Simms, J. (1998).A Practical Guide to Beauty Therapy for Nvq Level 2, 2nd edition, Nelson Thomes New York. Sullivan, D. (2001).

Operations Management at HOLLY FARM Essay

1. IntroductionThis consultancy report is prep atomic human activity 18d for Holly put up in ramble to bump its emerging business. In the second part of this report Evaluation of Current Operations and Gillians headache Strategy and Conclusion, Holly erects operations go away be critically evaluated in the side of topical and future potential subject matter simplenesss and all(prenominal) other operational problems. Also, I leave talk of the feasibility of Gillian Giles system for the business there. In the last part Recommendations and Action Plan, I testament exhibition a recommended alternative strategy for the business and several solutions for alleviating its constraints.2. Evaluation of Current Operations and Gillians Business Strategy2.1 Gillians Aims and Objectives2.1.1 gross gross revenue ForecastAccording to Gillians announces, while there will be an emergence in elevate make sales by 50%, there will be a lower in sell shops sales by 13.3% in tw o hundred4 ( turn off 1). However, these forecasts are marvelous to come true. Firstly, its sell shops sales has increased by 75% on average of each year, and its arouse shop sales has increased by 28% on average each year for the in vogue(p) quint years. It may be un well-founded that she dramatically changes these recent growth inclinations on her forecast without any factors that could impact on both channels.Secondly, since the starter thrash market in the UK is mature and stable (Table 2), choppy changes of previous trend hardly happen excepting entering strong new players into the region, spoiling the arises reputation grandly and investing tremendously on the marketing for its make shop. More all over, in terms of Holly invokes managing on its farm visitors, this sudden change of the number of visitors could lead to collapses of its operations. These reasons discussed above clearly show that Gillians implore forecast is non reliable. Hence, they render to forec ast in the other way.2.1.2 caudex perpetuationGillian wishes to increase the number of codswallop salve flavours from four to ten. However, this line extension groundwork cause the fol degrades problems.First of all, many products of comparatively lower demand heads would be abolished receivable to their tone ending dates. In 1999, the glassful Cream Alliance published the date of bakshis ten spyglass cream flavour in the UK in 1998 (Table 3). I can confiscate that, when Holly Farm produced all of these ten items, the share of each item in their products would be the same as the market shares of each flavour frost cream in the whole market. The items that impart demands are less than 1,516 litres per annum, hence below the fourth position, should not be produced because it is explicit that the items would be abolished due to their expiration dates (Table 4, Calculation 1). Moreover, in the case of retail sales, the minimum yearbook demand for each item is 3,035 litr es (Calculation 1).Secondly, also major of the painful materials would be thrown away before they are utilize. Since the periods that are needed desolate materials to be completed to use are longer than maximum retention cartridge clips allowed, even strawberry flavour for strawberry 2nd item and coffee flavour for chocolate 3rd item could be abolished before being completed to use. Much more than could raisins for rum and raisin 5th, scum bag sorbet for lemon sorbet 8th, banana flavour for banana 9th and tropical fruits for tropical fruits 10th be (Table 5).Finally, the line extension would result in higher hail by frequent changing items and small amount of return than maximum action in most items. For example, when the different item from before matchless is produced, the proceeds line should be carefully cleaned up beforehand in order to avoid producing different colour or flavouring nut case creams from their original specifications. In fact, it takes hotshot hour to clean the rubbish cream making machine in the midst of flavours in Holly Farm. This careful clean-up tends to cause higher cost and lower productivity. Furthermore, smaller amount of production will lead to higher fixed cost per production unit of measurement and, as a result, will result in higher total cost.2.2 Capacity Constraints2.2.1 Production LineAlthough it is clear that Holly Farm has a crucial capacity constraint on its production line, Gillian has hesitated to tackle this problem, as a result, has abandoned the growth strategy in spite of the recent sustainable growth trend of its annual revenue. In order to proceed the growth strategy, she should try to solve the problem. For instance, she should negotiate with its employees for the expansion of works long era in a week from 4 days to 5, 6 or 7 days in the busy period.While Holly Farm groped about the probability of producing the different volumes of packages of ice cream for responding redundant orders for the local catering trade, I would recommend that they stop attempting to do this. Wasting a lot of ice cream, taking 2 or 3 hours to set the dispenser up and being demanded low justify my report enough. If they continued this trial, more serious capacity constraints would be caused.2.2.2 Milking ParlourAccording to this case, the number of visitors who want to operate the milking parlour on a busy day in2003 was 206. However, the capacity of the header for watching milking parlour is 200 visitors per day (Calculation 2). It could be said that they are about going over the capacity in 2003. Moreover, Gillian wishes to increase the number of farm visitors in 2004 by 50%. The problem would grow in 2004.The problem in milking parlour is not ignorable. 33% of total revenue of Holly Farm, including paying visitor sales 11% and catch up with fee 22%, is provided from farm visitors, and 27% of total revenue of the farm is related to its milking parlour (Table 6). This chance clearly s hows that if the milking parlour made visitors dissatisfied, the revenue of the farm would decline seriously.Therefore, without any solution for the capacity constraint related to milking parlour, the farm would neither be successful nor survive in the near future.Apart from the capacity constraints, the milking parlour has queuing problems. This case mentioned that about 100 people visited the gallery from 4 pm to 5 pm on a busy day. Then I have already mentioned above that 206 people visited the gallery on a busy day (Calculation 2). so about half of the visitors arrived there within exclusively one hour. As a result, a queue is made before starting the milking parlour and is not solved the queue for a while. The queuing problem easily leads to customer dissatisfactions and could result in serious decline in its total revenue as I warned above.2.2.3 DistributionAccording to this case, Gillian delivers ice cream to retail customers by the pitching van once a week, and the deliv ery van has a capacity of ergocalciferol litres of ice cream and does not have a freezer. While the average maximum temperature in the warmest month in the UK from 1971 to 2000 was less than 20 gunpoint centigrade (Met Office, 2003), the temperature on the van could be much than 30 degree centigrade. Moreover, attempting to deliver all ice cream for that week at once tends to lead to longer season of delivery. As a result, melting ice cream would be accelerated. It means that these facts cause over half of corporate customer complains in 2003, which regard melting ice cream. This problem may be one major reason why Gillian forecasted that retail sales in 2004 decrease by 13.3 %. However, it is more reasonable to tackle and solve the problem in order to meet market demand than to forecast victimize in order to avoid the problem.2.3 Other Problems2.3.1 Raw Material ocellus ControlThis case mentioned that Holly Farm has currently ordered raw materials on an ad hoc basis when an op erative feels that the materials are required. Whileit mayhap true that the quantities of the raw materials the farm uses are so small that the farm hardly has any other better ways to discover them properly than one an ad hoc basis, their way to deal with stocks is obviously conflicting because companies are to have raw material stocks in order chief(prenominal)ly to have a pilot for productions, response to unexpected superr or smaller demands and take advantage of price discounts on large order. In fact, they have had several experiences unwanted stocks and short stocks of materials and flavour. The former led to unnecessary change outs, the posterior caused disruption, rescheduling of productions and re-timing of maintenance periods (Waters, 2002).2.3.2 Inventory control of utmost productsHolly Farm did not control its stock direct of final product in 2003. As a consequence, a short stock occurred at the end of kinsfolk ( underframe 1). Short stock of final products i s more serious than one of raw materials. While it directly causes retailers release from their sales, its indirect effects are more widespread, including lost goodwill, loss of reputation and loss of potential future sales (Waters, 2002). Moreover, from January to February, there was a minus cash flow caused by overstock, hence, by overproduction (Figure 1). If the farm had not retained enough cash to supplement this negative cash flow, they would have had to raise money. However, potential cash suppliers such as banks, building societies and individual investors would not be willing to lend or give money to the farm because of the farms mismanagement of cash.3. ConclusionAs I discussed above, Holly farm has many problems in its operations. These problems seem to be appearing through its current remarkable growth. Holly Farm is at a turning point. Should they grow with huge investment? Should they cover up their problems with sacrificing their bright future? In the next part of th is report, I will give several suggestions to their problems.4. Recommendations and Action Plan4.1 Business Aims and Objectives4.1.1 Sales ForecastSince Gillian understands Holly Farm has a number of capacity constraints, she seemed to decide not to take the growth strategy but to take the profit focusing strategy, which is feasible by string outing the share of its farm shop sales in its total revenue only on the assumption that it is possible to increase in the number of its farm visitors and to accept all of the visitors. Nevertheless, neither a significant rise in the number of the farm visitors is probable, nor ignoring growth opportunities for its retail sales is reasonable. Therefore, I would like to propose to adopt the growth strategy to Holly Farm with several solutions to capacity constraints.By linear regression (Waters, 2002), the annual sales of retail shops, the farm shop and total are mensurable at 93.0, 32.5 and 125.5 thousands pound, respectively (Table 1, Figure 2). In this case, both correlation coefficients of retail shop sales and farm shop sales are above 0.9500. Thus these forecasts can be said to be reliable in terms of the linear regression.However, when Holly Farm adopts this forecast, they have to mention the next things. First, the forecast by linear regression is based only on historical data. Thus it is fancied that the future trend is referred to the past one. Then, because the trend is recognised as linear one without any crabbed reason, if the trend were based on the different pattern such as logarithmic, exponential and moving average, the forecast could become failure. Furthermore, the forecast does not include any expertise. Therefore, it could be a vulnerable argument in terms of environmental changes. In any case, due to the encounter of the forecasts failure and the huge impact of the sales forecast on the following plan, I strongly recommend that Holly Farm and its consultants over again discuss on the sales forec ast of 2004 before proceeding the plan.4.1.2 Line ExtensionAs a result of the discussion in the section 2.1.2, I recommend Holly Farm not to expand its production line from four items in 2003 to ten items in 2004. All of the problems I mentioned, which are related to the expiration dates of final products and raw materials, can cause unexpected cost up.Besides the discussion above, the argument over whether or not they should decrease the number of items from four is also controversial because the demand of the other items than top one is all the same so low that throwing these items is hardly justified. However, I propose Holly Farm to keep the number of items four based on the following discussions.First, while it is no problem for Holly Farm to have only one item if they did business only on their farm shop, in order to expand their sales on retail channels, keeping several items is inevitable for the marketing reasons. Second, even when they sale ice cream on their farm shop, only one item may not be charismatic for their customers. Finally, in terms of accountability of companies, it is difficult to explain why they abolished the items to their customers unless they prove keeping the items that they stopped exchange is harmful for the business.By keeping the number of items at four, Holly Farm can keep the stock level of final products of each item more than 1,516 litre per annum (Table 7). Although the problems over raw materials stock level still remain, the solution for these items will be discussed in section4.3.1.4.2 Capacity Constraints4.2.1 Production LineThe process line of ice cream in Holly Farm consists of batch processes, an industrial manufacturing method in which several separate straight and, or parallel operations are carried out to produce a product, in contrast to straight process (Williams et al, 2001). Hence, the capacity of the line is limited by the one of the nursing bottle neck process. In this case, the bottle neck process is the ageing process, a continuous freezing process in the icecream machine, and one batch capacity of the process is 350 litres. Moreover, the process takes 8 hours. In order to increase in the capacity, they have to make the machine bigger or to shorten the time. Nevertheless, since it is hard for Holly Farm to make any big investment, they do not have any other way than one to give up to improving capacity of the process line in a short-term.As the alternatives to increase in the annual production, there are contract-out and extension of operation days from 4 days per week to 5, 6 or 7 days per week. Because of Holly Farms difficulties in disclosure of its own original recipes to the counterpart due to its conservative corporate culture, the risk of rise in total cost and capacity constraints of whole ice cream manufacturers in the busy time, it would be hard for Holly Farm to contract out its ice cream production. Therefore, I propose extensions of operation days as solution fo r capacity constraints of the production line.4.2.2 Milking ParlourI propose the following three solutions for the capacity constraint and queuing problems in the milking parlour.Firstly, abolishment of explanatory tape through headphones would be effective. It is obvious that the tape makes a bottle neck of a series of processes in the gallery. By replacing the tape through headphones to one not through headphone but merely broadcasted in the gallery and waiting room (Figure 3), answer time per visitor would be shortened, and the capacity of the gallery could be meliorate.Secondly, arrangement of visiting time to the gallery would alleviate its queuing problem. For example, the farm divided the duration of the milking parlour into five 4.30 pm 5.00pm, 5.00pm 5.30 pm, 5.30pm 6.00 pm, 6.00 pm 6.30 pm, 6.30 pm 7.00 pm. When visitors enter to the farm, it allocates them into each time block. While there are vacancies in the time block visitors want, it is good idea that visitors choose which block they are in.Finally, queuing entertainments are effective to tranquillize customer dissatisfactions. For instance, while visitors are in a queue, the scene of milking parlour will be broadcasted on a TV screen of the waiting room. This solution can be expected to make service time shorter at the same time to make customer dissatisfactions reduced.4.2.3 DistributionIn order to stock out growth strategy I proposed in section 4.1.1, solving problems in distribution is inwrought because bigger burden on distribution is inevitable for the strategy. Hence, I recommend that Holly Farm uses a delivery van equipped with a freezer of about 1,000 litres and replaces old one by it. I assume that the farm rent a VW LT35 Chiller / Freezer Van from a rental company (Figure 4). The monthly rent of the van should be considered 1,911 as a variable cost.4.3 Other Problems4.3.1 Raw Material Stock ControlI propose that minimum order quantities of strawberry and chocolate flavour d ecrease from current 1,000 ml to 400 ml, because the farm could not complete using them within their maximum storage time allowed in 2004(Table 8). While the rank costs for these items will be charged three times as much as usual ones, the cost of the raw material that will be abolished, hence, abolishment cost can be eliminated. Even though the cost down will be almost instigate by reorder charges, this action would be essential in aspect of green issues.Since Holly Farm has used relatively large amount of milk powder, box and cardboard, I recommend these raw material orders at the economic order quantities (Waters, 2002). When they assume that the farm attempted to order these raw materials at minimum order quantities in 2004, the cost down is expected to be more than 2,000 pound per annum (Table 9).In terms of the time to place orders, I propose the reorders of raw materials based on the reorder level (Waters, 2002). When calculating the reorder levels of each items, I assumed that demands can be equally divided into each day. The reorder levels of raw materials are shown in Table 10. This control method is not considered any uncertainties about consumption of raw materials, in other words, production schedule of ice cream. However, since the farm has not taken any negotiable scheduling method for its production Just-in-Time, MRP, MRPII (Waters, 2002) and so on, it is thought that there is no problem.4.3.2 Inventory control of final productsIn the farm, production of ice cream has been carrying out based on a fixed schedule. Thus it is crucial to hedge the risk regarding uncertainties of future demands. Therefore, I propose the final product stock control based on the safety stock level considered standard deviation as future uncertainties (Waters, 2002). Since the uncertainties in each month are different, the levels should be varied (Table 11). I assume that the main factor that affects to ice cream demand is weather including temperature. Thus the saf ety stock levels of each month are calculated by standard deviations of five months including before and after each two months. This method is not as safe as periodic review approach is. However, the approach can be reasonable because the risk of unexpected change of demand was controlled below 5%.4.4 Aggregate PlanningBased on sales forecast of each month (Table 12), I made an aggregate plan for Holly Farm in 2004 (Table 13). In order to meet all forecast demand without any big investment in its production line and to eliminate unnecessary stocks, I recommend them to take the polity of chase demand production (Waters, 2002) (Figure 5). While this is not only the best policy but also only one policy for the farm at the present time due to its capacity constraints, they have to operate carefully because it can be verydifficult to organise. By taking this policy, they can keep the stock level relatively low (Figure 6).4.5 Cash Flow AnalysisBasing on an assumption that Holly Farm has to pay 50% more money for extra time works of part-time workers than usual ones, I analysed cash flow of the farm (Figure 5 Demand and Production in 2004Figure 6 Stock Level ControlTable 14). 14% of the total cash out, 9,958/anum out of 91,158/anum, will be spent for extra payment for overtime in 2004. Hence, the farm should start considering expanding the capacity its production line when the sales forecast comes true.Compared with the actual cash flow in 2003 and the cash flow forecast based on Gillians plan in 2004, the cash flow in 2004 will be relatively allocated among each month equally. Especially, even between January and may, there will be few negative cash flows ( Figure 7). The farms deferred payment during the term can be improved. In terms of cash flow during the year, although the cash flow on my proposal is less than one on Gillians plan, the cash position will be better than one in 2003.4.6 Break Even AnalysisThe profitability on my plan is not improved from 2003 result due to an increase in the percentage of the variable cost in the annual revenue. The main reason for the decreased profitability is the serious increase in extra payment for overtimes. While the displacement even point on my plan drops from 2003 result, the reason is a remarkable increase in total revenue in 2004. The margin of safety to unexpected decrease in total sales would be improved. The break even point on my plan is higher than one based on Gilliansoptimistic plan. The reason is that Gillian assumed that they can increase farm shop sales with a 1 margin per litre of ice cream and 2 entrance fees (Table 15, Figure 8). However, as I mentioned in section 4.1.1, her forecast is unreliable. Therefore, the farm should withstand against the unprofitability in 2004 and should keep its growth strategy. Euromonitor plc. (2003) Euromonitor market look into Ice cream in the United Kingdom. London.Met Office (2003) UK Climate and Weather Statistics 1971 2000 Averages Online. A vailable from http//www.met-office.gov.uk/climate/uk/averages/19712000/areal/uk.html Accessed 27th declination 2003.Office for National Statistic (2003) New Earnings Survey 2003 Online. Available from http//www.statistics.gov.uk/statbase/Product.asp?vlnk=5749 Accessed 29th December 2003.SMV Commercials of Yeovil (2003) SMV Commercials website Vehicle rental Online. Available from http//www.smvcommercials.co.uk/code/vehiclerental.asp?vehicle=13 Accessed 28th December 2003.Waters, D. (2002) Operations oversight Producing Goods and Services. 2nd edition. London, Prentice Hall.Williams, T. and Rathwell, G. (2001) Glossary Enterprise Integration and Communications Systems Online. Last updated on 29th May 2001. Available from http//www.pera.net/Tools/Glossary/Enterprise_Integration/Glossary_B.html Accessed 27th December 2003.

Advance Accounting 1

correlative supposition103 CHAPTER 6 SOLUTIONS TO MULTIPLE CHOICES 6-1 a Assets per Jessica Company- balance sheetP3,550,000 Jessicas proportionate interest in assets of JV (50%) 1,000,000 Total assets of JessicaP4550,000 6-2 a Total liabilities only of Jenny Co. 6-3 b 6-4 b enthronisation of lovingness P80,000 make headway share Sales150,800 Cost of gross revenue (150,800 ? 125%)120,640 Gross increase 30,160 Expenses 10,000 illuminate bread 20,160 net income/loss ratio x 40% 8,064 fit of investment in JVP88,064 6-5 a cashP190,000 mathematical product catalogue 29,360 Accounts receivable 150,800 Total assets 370,160Sweet Cos, proportionate interest x 60% Sweet Companys share in total assetP222,096 6-6 a Sales7,200 Cost of sales PurchasesP10,000 ware inventory, end (50% of P10,000)__5,000_5,000 Gross sugar2,200 Expenses___500 Net netP1,700 104Chapter 6 6-7 b Original investment ( change)P10,000 Profit share (P1,700 / 2)___850 relaxation of investiture accounting syst emP10,850 6-8 a word jeopardise account in the lead profit distribution ( source balance)P9,000 Unsold intersection__2,500 go venture profit before fee to SalasP11,500 pin venture profit after fee to Salas (P11,500 / 115%)P10,000 6-9 b Fee of Salas (P10,000 x 15%)P1,500Profit share of Salas (P10,000 x 25%)_2,500 TotalP4,000 6-10 b SalasSalve equalizer before profit distributionP500 (dr)P2,000 (cr) Profit shareSabas (P10,000 x 40%)4,000 Salve (P10,000 x 35%)_______3,500 BalanceP3,500 (cr)P5,500 (cr) 6-11 d roast venture account balance before profit distribution (debit)P 6,000 crossroads venture profit (P4,500 x 3)_13,500 Cost of unsold merchandise (inventory) taken by DanteP19,500 6-12 b Edwin Capital Debits Balance before profit distributionP14,000 assign Profit share__4,500 Due from Edwin (debit balance)P 9,500 knock back105 Settlement to Ferdie (Balance of keen account)DebitsP0 CreditsBalance before profit distributionP16,000 Profit share__4,500_20,500 Due to Ferdie (credit balance)P20,500 Settlement to Dante (balance of JV exchange account) DebitsBalance before cash settlementP30,000 Due from Edwin__9,500P39,500 CreditsDue to Ferdie_20,500 BalanceP19,000 6-13 a JV account balance before profit distribution (cr)P4,600 Unsold merchandise (required dr balance after profit distribution)__2,000 marijuana cigarette venture profit before fee to JerryP6,600 colligation venture profit after fee (P6,600 / 110%)__6,000 Fee to JerryP 600 6-14 d Harry CapitalIsaac Capital Balances before profit distribution(P200)P1,800Profit distribution Harry P6,000 x 50%)3,000 Isaac (P6,000 x 20%)1,200 Cash settlementsP2,800P 3,000 6-15 b SalesP14,000 Cost of sales Merchandise inventory, beg (contributions)P14,000 Freight300 Purchases__4,000 Goods available for saleP18,300 Merchandise inventory, end (P8,300/2)__4,15014,150 Gross profit (loss)(150) Expenses (P400 + P200)__600 Net profit (loss)P(750) 6-16 c Contributions to the critical point Venture (P5,000 + P8,000)P 13,000 Loss share (P750 x 50%)(375) Unsold merchandise taken (withdrawal)(4,150) lowest settlement to jackP 8,475 106Chapter 6 SOLUTIONS TO PROBLEMS Problem 6 1 Books of Blanco (Manager)Books of AblanJV Cash100,000Investment in JV90,000 knock Venture90,000Merchandise inventory90,000 Cash100,000 Ablan Capital90,000 union Venture60,000 JV cash60,000 Joint Venture20,000 JV cash20,000 JV cash200,000 Joint Venture200,000 Computation of JV Profit Total debit to JVP170,000 Total credit to JVP200,000 Credit balance (Profit)P 30,000 dispersion Joint Venture30,000Investment in JV15,000 Profit from JV15,000Profit from JV15,000 Ablan capital15,000 Ablan capital105,000Cash105,000 JV cash105,000Investment in JV105,000 Cash155,000 JV cash155,000 Joint Venture107 Problem 6 2 Books of the Joint Venture 1. Computer equipment105,000Ella capital60,000 Fabia capital45,000 2. Purchases80,000 Supplies2,000 Diaz capital82,000 3. Expenses9,000 Diaz capital9,000 4. Cash150,000 Sales150,000 5. Expenses3 0,000 Cash30,000 6. Merchandise inventory20,000 Ella capital20,000 7. Fabia capital10,000 Cash10,000 8. Adjusting and closing entries (a)Expenses500 Supplies500 (b)Sales150,000 Income summary150,000 Income summary77,500 Merchandise inventory2,500 Purchases80,000 Income summary39,500 Expenses39,500 Distribution of profit Income summary33,000 Diaz capital11,000 Ella capital11,000 Fabia capital11,000 108Chapter 6 Books of Diaz (1)Investment in Joint Venture82,000Cash82,000 (2)Investment in Joint Venture9,000 Cash9,000 (3)To record profit share Investment in Joint Venture11,000 Profit from Joint Venture11,000 Books of Ella (1)Investment in Joint Venture60,000 Computer equipment60,000 (2)Investment in Joint Venture20,000 Merchandise inventory20,000 (3)To record profit share Investment in Joint Venture11,000 Profit from Joint Venture11,000 Books of Fabia (1)Investment in Joint Venture45,000 Computer equipment45,000 (2)Cash10,000 Investment in Joint Venture10,000 (3)To record profit share Investment in Joint Venture11,000 Profit from Joint Venture11,000 Joint Venture109 Problem 6 3 1)No Separate Set of Joint Venture Books is Used Books of Duran (Manager) May1Joint Venture12,500 Castro capital12,000 Cash500 7JV cash10,000 Bueno capital10,000 26Joint Venture9,500 JV cash9,500 30JV accounts receivable16,000 Joint Venture16,000 June30JV cash15,000 JV accounts receivable15,000 27JV cash9,000 Joint Venture9,000 30To record unsold merchandise taken by Duran Merchandise inventory3,000 Joint Venture3,000 To record profit distribution Joint Venture6,000 Profit from JV2,000 Bueno capital2,000 Castro capital2,000 To record settlements Bueno capital12,000 Castro capital14,000 JV cash24,500 Cash1,500Accounts receivable1,000 JV accounts receivable1,000 110Chapter 6 Books of Bueno May7Investment in Joint Venture10,000 Cash10,000 June30Investment in Joint Venture2,000 Profit from Joint Venture2,000 Cash12,000 Investment in Joint Venture12,000 Books of Castro May1Investment in Joint Venture12,000 Merchandise inventory12,000 June30Investment in Joint Venture2,000 Profit from Joint Venture2,000 Cash14,000 Investment in Joint Venture14,000 (2)A Separate Set of Books is used Books of the Joint Venture May1Merchandise inventory12,500 Castro capital12,000 Duran capital500 7Cash10,000 Bueno capital10,000 26Purchases9,500 Cash9,500 0Accounts receivable16,000 Sales16,000 June20Cash15,000 Accounts receivable15,000 27Cash9,000 Sales9,000 Joint Venture111 June 30Closing entries Sales25,000 Income summary25,000 Income summary19,000 Merchandise inventory, end3,000 Merchandise inventory12,500 Purchases9,500 Distribution of profit Income summary6,000 Bueno capital2,000 Castro capital2,000 Duran capital2,000 Settlements to Venturers Bueno capital12,000 Castro capital14,000 Duran capital2,500 Merchandise inventory3,000 Accounts receivable1,000 Cash24,500 Books of Duran (Manager/Operator) May1Investment in Joint Venture500 Cash500 June30Investment in Joint Venture2,000Profit from Joint Venture2,000 Cash2,500 Investment in Joint Venture2,500 Books of Bueno and Castro (Same as in No. 1 requirement) 112Chapter 6 Problem 6 4 (1)Books of Seiko (Manager/Operator) April1JV Cash102,000 Notes account payable PNB34,000 Roles capital34,000 Timex capital34,000 MayJoint venture64,100 Cash16,300 Rolex capital7,800 JuneRolex capital30,000 JV cash30,000 Joint venture111,400 Cash37,400 Rolex capital64,700 Timex capital9,300 JulyCash40,000 Rolex capital15,000 Timex capital10,000 JV cash65,000 Joint venture55,770 Cash13,970 Rolex capital31,240 Timex capital10,560 distinguishedCash45,000 Rolex capital67,000Timex capital13,500 JV cash125,500 Joint venture30,600 Cash9,730 Rolex capital16,560 Timex capital4,310 To record sales JV cash (P421,000 x 96%)404,160 Joint venture404,160 Joint Venture113 To record payment of loan to PNB Notes payable PNB34,000 Rolex capital34,000 Timex capital34,000 Joint venture (Interest expense)8,000 JV cash110,000 To record distribution of profit Joint venture134,290 Gain from JV (30%)40,287 Rolex capital (60%)80,574 Timex capital (10%)13,429 Computed as follows Total debits tot he JV accountP269,870 Total credits to the JV account_404,160 Gain (credit balance)P134,290 To record settlement Cash32,687Rolex capital128,874 Times capital14,099 JV cash175,660 Computations Settlement to Rolex Balance of capital account DebitsJuneP30,000 July15,000 August67,000 Payment of note payable_34,000P146,000 CreditsApril 1P34,000 May47,800 June64,700 July31,240 August16,560 Profit share_80,574__274,874 Credit balanceP 128,874 114Chapter 6 Settlement to timex Balance of capital account DebitsJulyP10,000 August13,500 Payment of loan__34,000P57,500 CreditsApril 1P34,000 June9,300 July10,560 August4,310 Profit share__13,429_71,599 Credit balanceP14,099 Settlement to Seiko Balance of JV cash account DebitsApril 1P102,000Loan proceeds_404,160P506,160 CreditsJuneP30,000 July65,000 August125,500 Payment of loan_110,000_330,500 Balance of JV cash 175,660 littleSettlement to RolexP128,874 Settlement to Timex__14,099_142,973 Settlement to SeikoP 32,687 (2)Partial Balance Sheet June 30, 2008 Books of Seiko (Manager/operator) Current assets Investment in joint Venture Joint Venture assets CashP72,000 Joint Venture_175,500P247,500 LessEquity of other venturers (P116,500 + P43,300)_159,80087,700 Current liabilities Notes payable PNB34,000 Joint Venture115 Computation of balances as of June 30, 2008 JV CashJoint Venture April 1P102,000P30,000JuneMayP 64,100BalanceP 72,000June_111,400 BalanceP175,500 Notes PayableRolex capital P34,000AprilJuneP30,000P34,000April 1 47,800May _________64,700June P30,000P146,500 P116,500 Timex capital P34,000April __9,000June P43,300 Problem 6 5 Consolidated Balance Sheet CashP61,000 Receivables122,000 Inventory102,500 other(a) assets__40,500 Total assetsP326,000 Accounts payableP61,000 Other liabilities96,500 Capital stock50,000 Retained earnings_118,500 Total liabilities and stockholders fair-mi ndednessP326,000 Consolidated Income Statement SalesP246,750 Cost of sales_124,750 Gross profit122,000 operational expenses__58,250 Consolidated net incomeP 63,750 16Chapter 6 Problem 6 6 (a)Journal entries on venture books June 15Cash1,000,000 MacDo1,000,000 sign contribution at 6% July 1Land2,400,000 owe payable1,650,000 Cash 750,000 Purchased land for cash and 6% owe. Aug 1Cash1,100,000 MacDo1,100,000 Additional contribution at 6%. Land 950,000 Cash 950,000 Paid for improvements. Sept 30mortgage payable 250,000 Interest expense- owe 3,750 Cash 253,750 Reduced mortgage and paid interest. Oct 31Mortgage payable 400,000 Interest expense- Mortgage 8,000 Cash 408,000 Reduced mortgage and paid interest. Nov 30Mortgage payable 300,000Interest expense- Mortgage 7,500 Cash 307,500 Reduced mortgage and paid interest. Dec 31Mortgage payable 200,000 Interest expense- Mortgage 21,000 Cash 221,000 Reduced mortgage and make semi-annual interest payment. Joint Venture117 31Cash2,600,000 Sal es2,600,000 Sales to date. 31Commissions 130,000 Cash 130,000 P2,600,000 x 5% 31Expenses 628,100 Cash 628,100 Paid expenses 31Interest expense- Venturer 60,000 MacDo 60,000 6% on P1,000,000 from June 15 to December 31, and on P1,100,000 from August 1 to December 31. 31Sales2,600,000 Land (cost of land sold)1,145,000 Expenses 628,100 Commissions 130,000Interest expense- mortgage 40,250 Interest- venturer 60,000 Income summary 596,650 To close income and expense accounts. 31Income summary 596,650 MacDo 596,650 MacEn 238,660 To divide gain, 6040. 31MacDo 801,650 Cash 801,650 Payment on account. (b)Journal entries on MacDos books June 15Investment in Joint Venture1,000,000 Cash1,000,000 Initial contribution. Aug 1Investment in Joint Venture1,100,000 Cash1,100,000 Additional contribution. 118Chapter 6 Dec 31Investment in Joint Venture 60,000 Interest income 60,000 Interest earned on cash advanced. 31Investment in Joint Venture 357,990Gain on Joint Venture 357,990 60% of gain on venture. 31Cash 801,650 Investment in Joint Venture 801,650 Repayment in part of advances. (c)MacDo and MacEn Joint Venture Income Statement For the cessation from June 15 to December 31, 2008 SalesP2,600,000 Cost of land sold LandP2,400,000 Improvements 950,000 TotalP3,350,000 Unsold land 2,205,000 1,145,000 Gross profit 1,455,000 Expenses announce and office expensesP 628,100 Interest on mortgage 40,250 Interest on advances 60,000 Commissions 130,000 858,350 Net gainP 596,650 Distributions MacDo (P596,650 x 60%)P 357,990 MacEn (P596,650 x 40%) 238,660Mac Do and MacEn Joint Venture Balance Sheet December 31, 2008 Assets CashP 250,000 Land 2,205,000 Total AssetsP2,455,000 Liabilities and equity Mortgage payableP 500,000 MacDo 1,716,340 MacEn 238,660 Total liabilities and equityP2,455,000 Joint Venture119 Venturers equity (interest) MacDoMacEnTotal InvestedP2,100,000P2,100,000 Shares GainP 357,990P238,660P 596,650 Interest on advances 60,000 60,000 Commissions 130,000 130,000 Total 417,990 368,660 786,650 Balances 2,517,990 368,660 2,886,650 Withdrawn (801,650) (130,000) (931,650) Equity (interests)P1,716,340P238,660P1,955,000

Apply the Learning Curve Theory Assignment Example | Topics and Well Written Essays - 750 words

Apply the Learning Curve supposition - Assignment ExampleConversely, the third concept states that the interval of progress is predictable over a assumption time (Ninio, 2002). There has been an increase in the practice of performance in a manner in which the number of units of production increases in a compact span of time, ideally, after the particular time of implementation. This can categorically be defined as the interval of learning where persistent proportion of diminution in time is considered. In the same context, the slope of the learning curve is measured by the difference surrounded by the interval of learning and arithmetical rate of one hundred (James, 2005). For instance, if the timing between the increasing of units ar decreased by 20 portion, then it will be represented as 80 percent learning curve. It is also worth to note that learning curves are used by individuals in preparing corporate strategy including setting prices, capital investment, and operative costs amid other things. I spent the first two weeks examining the operations at Becks. For the last week, the tables had high utilization of 95 percent. The waiting time, I jotted down, ranged between 10 to 11 transactions. I noticed that some customers left without eating. The upper tolerance level was seven legal proceeding for the customers to be awaited. The customers arrived in pair or two at the eatery. Utilizing the peak performance would be precise profitable to the restaurant. During the peak hours from 5 p.m. to 9p.m., I noticed, could have a turnover of two tables every 45 minutes. The restaurant had the capacity of 5 tables that could sit 16 people each. Come to think of it, the goal fair game of the restaurant is to maximize profits, and stay under the upper tolerance of seven minutes. During peaks times, I noted that the full process the customer walked into the restaurant to the time they left took them 45 minutes. The ten minutes were consumed just to be seate d at an empty table. Another 15 minutes were consumed back in the kitchen doling out the set. This ability is below average going by the long waits and the number of customers who goo with being served. The reason that could be attributed to this may be because there was no computerized put process system. If this was in place, it could have speeded up the order process by four minutes. The restaurant also lacked automatic ovens which could have speeded up the process of preparing a pizza. The only solution to reducing the process time is to replace the manual ovens, and replace them with an automated order process. The crucial thing to do is to change the seating at the restaurant. At the start, the tables for four showed the highest utilization of 95 percent and 35 groups left the restaurant without being served. To solve this problem, the restaurant I concluded inevitable to change the distribution of tables, and hence establish a precedence rule. This would be a good decisio n. If the restaurant could make this decision, the utilization for four could significantly change to 93.67 percent, and tables for two could also change to 90 percent. ten dollar bill groups of four and three groups of two walked out without being served. The average waiting time could change to 4.68 minutes and the average waiting queue length would change to 3.50. The restaurant could earn an estimated profit of $1260, loss gross revenue worth $358. Nevertheless, this would not be an optimal solution as the kitchen staff and waiting staff are underutilized. There are lost sales worth $358. Therefore making

Smallpox Essay Example | Topics and Well Written Essays - 1500 words

Smallpox - canvas ExampleEven when not fatal, the disease can ca use of goods and services significant disfigurement and scarring. It was once the lay waste to of mankind, wreaking havoc across the European guileless for centuries. Fortunately, modern medicine has determined the variola virus to be the only cognize cause of smallpox, making it possible to contain the liverishness by eliminating the variola virus. Uncontrolled, a smallpox outbreak can be expected to infect approximately 30 percent of those individuals undefendable to it. Approximately 30 percent of these can be expected to die from the infection. The potential of the illness for use as a biological weapon has been proven in the past with its introduction to the new continent and its use in decimating the American Indian tribes while more recent research suggests it retains a exceedingly dangerous potential in the modern world setting. According to Henderson (et al, 1999), researchers estimate that only 10-100 v irus particles atomic number 18 necessary to infect someone while inoculation supplies and efforts are insufficient to meet the challenge. An understanding of the register of the illness illustrates the importance for the nations healthcare workers to be familiar with the symptoms, diagnosis and treatment, prevention efforts and gaps in information regarding this illness.For centuries, the smallpox virus plagued mankind, regularly decimating populations in Europe and Asia as the virus was passed from individual to person throughout the world on a continuous basis. Smallpox does not survive in animals nor is it known to be a carrier disease, in the sense that individuals might carry the illness without suffering its ill effects, so it can only survive as long as there are humans to suffer from it and more humans for these to pass it along to. With all the devastation that the illness caused, it wasnt until 1796 forward the first experimental vaccine against the illness was