Imaginary Life-Themes

Malouf's novel is one of deep philosophical themes. The first major theme in an imaginary life is humans' relationship with the natural world. This theme is a central aspect of the novel as it shows the reader how Ovid and the Child's relationship with nature changes their outlooks on life. The closer Ovid becomes with nature the closer he is to achieving inner peace. The same inner peace achieved at the end of the novel when Ovid surrenders himself and becomes one with the world. This is seen through the fact that Ovid becomes immeasurably happy at being the past, present and the future â€Å"It is summer. It is spring. I am immeasurably, unbearably happy. I am three years old. I am sixty. I am six.† This theme is also seen in how inseparable the child is from the natural world and in fact also â€Å"is the natural world†. This is shown in the section of the novel when Ovid is teaching the child how to speak his language. During this time the child also attempts to teach Ovid his language. Ovid finds this as difficult as the child finds learning Ovid's language. Ovid believes that by him â€Å"knowing that it is the sky, that the stars have names and a history† prevents him â€Å"being the sky†. This is due to the fact that Ovid's relationship with the natural world is not yet strong like the child's is. We are shown how crucial the child's relationship with the natural world is through the fact that the child becomes vulnerable and fragile when taken into the settlement in Tomis â€Å"Whatever his secret was I have taken it from him. He is as vulnerable now as anyone of us†¦. He shows himself human at last†. Despite having no dialogue throughout the novel, the function of language is still a central theme of the novel. The relationship between language and perception is highlighted through Ovid's personal descriptions as he believes one cannot view concepts in the same way with different language knowledge. He uses the example of colours to show this on page 25: â€Å"Scarlet. Magic word on the tongue to flash again on the eye. Scarlet†. This describes Ovid's amazement at the feeling evoked from the words. This is also portrayed through Ovid's different perspectives that he describes between the connotations allocated with the abilities of the different languages that he learns. His silent language with the child shows how language can enable one to relate more closely to others and learn from them. Another theme in this novel that helps to describe who the child is is the ‘destiny of the individual.' Throughout the novel Malouf emphasizes that one always has an idea of their destiny. This is illustrated by Ovid's realization that his destiny is lost with the child. Several times Ovid's dreams do in fact unravel themselves in the real world. An example is how he dreams of catching the boy and then later persuades Ryzak the chief to capture him. Another instance where this theory takes effect is in Ovid's dream of going travelling past all â€Å"boundaries† of this world. He later achieves this feet when he is taken across the river Ister by the child. On page 151 Ovid describes the river Ister as his destiny awaiting: â€Å"It remained, shifting its tides, freezing each season, cracking up, flowing again, whispering to me: I am the border beyond which you must go if you are to find your true life, your true death at last.†

Progressives

The term progressivism Is derived from people looking to make progress In the industrial age for the notion of a better life Progressives wanted To Limit the power of big business Improve democracy Strengthen social justice Origins of progressivism The era began with a new young president named teddy Roosevelt It ended when public attention was diverted away from social issues with the start of WWW Attitudes and motives Going into the turn of the century there were already great issues among the migration of new people.The large gap between rich and poor. Jim crow laws. And women's suffrage added a great amount of fuel to the fire. People felt that the government was the correct vehicle to transport their Idea of social reform Churches were middle class people were the ones who really wanted reform. They were the doctors and the lawyers of the day.People such as Walter Reassurances advocated and used gospel to convey their message of helping the poor and reducing prejudice. Roosevelt for republican and Wilson for democrat favored public progressivism They believe in a guess and check system until the populous found a solution to the robber Scientific management was also and new idea advocated and invented by Frederick w. Taylor. Ender this Frederick Taylor timed a factory with a stop watch then took each section and devised a solution to make it run more effectively The Muckrakers Teddy referred to the investigative Journalists as much rakes (the Jungle was a popular one and brought the atrocities in meatpacking plants to the public eye) Ida Darrell rang a bell on standard oil Her dad was an owned an OLL refinery In which Rockefeller ran out of business.

Business operational Essay Example for Free

Business operational Essay To provide learners with an understanding of the role and importance of operations management (OM) in the efficient and effective production of goods and services. Scenario: WH Smith is a major, well-known and publically-quoted book retailer and newsagent in the UK. Recently it was reported how Kate Swann, the former CEO for the last 10 years, has turned the company around from ? 135m losses to ? 106m profit in a decade. (source: www. theguardian. com/business/blog/2013/jan/23/wh-smith-kate-swann-profit, accessed 1 October 2013) (Also see copy attached) This is an example of how the principles of operations management can be used to reactivate a firm. How did she do it? Using the above as a starting point, together with other information sources, which you should research yourself, on WH Smith, you are asked to address the Tasks below regarding operations management. Task 1 (this meets LO 1, ACs 1. 1, 1. 2 and 1. 3) Based on the Scenario, produce a document explaining the nature and importance of Operation Management and its key elements. Your document for this Task must include the following elements (among others as you wish): I. A definition of OM and an explanation of its importance; II. The key elements of OM; III. The need to produce goods or services on time and to cost, with the right quality and within the law; IV. The role of OM in achieving strategic objectives; and V. Produce systems and sub-systems diagrams for any WH Smith operations processes, including a brief explanation of your diagrams. Task 2 (this meets LO 2 ACs 2. 1, 2. 2 and 2. 3) Based on the Scenario, produce a document explaining the relationship between OM and strategic planning. Your document for this Task must include the following elements (among others as you wish): I. II. III. Explain the implementation of the â€Å"3Es† in WH Smith; Critically review the tension between cost minimisation and quality maximisation in the context of WH Smith; and Assess the importance of the five performance objectives that underpin operations management. Task 3 (this meets LOs 3 and 4 in full) Base on the Scenario, produce a document explaining how to organise and apply relevant techniques in a typical production process. Your document for this Task must include the following elements (among others as you wish): I. II. III. IV. Comment briefly on the importance of operational planning and control. Explain what linear programming is, and give an example in relation to any part of the operations of WH Smith; Produce a network plan and indicate the resultant critical path for any operation in WH Smith. (for this task, you should include a set of operational outcomes, which are clearly defined). Explain how quality can be defined and maintained. Learning Outcomes and Assessment Criteria In order to Pass this unit, the evidence that the learner presents for assessment needs to demonstrate that they can meet all the Learning Outcomes for the unit. The Assessment Criteria determine the standard required to Pass this unit. The Assessment Criteria will act as a guide to help you put into context your answers to fulfill the Learning Outcomes. Learning Outcome Assessment Criteria 1. 1 explain the importance of operational management 1. 2 explain the need to produce safely; on time; to cost; to LO 1Understand the quality and within the law nature and importance 1. 3 explain the link between operations management and of operational strategic planning management 1. 4 produce a systems diagram to illustrate a typical business 2. 1 explain the ‘Three Es’ (economy, efficiency and effectiveness) LO2 Understand the link between operations 2. 2 explain the tension between cost minimisation and management and quality maximisation strategic planning 2. 3 evaluate the significance of the five performance objectives that underpin operations management 3. 1 explain linear programming LO3 Understand how 3. 2 evaluate critical path analysis and network planning to organise a typical 3. 3 explain the need for operational planning and control production process LO4 Be able to apply relevant techniques to the production of an operational plan for a typical business 4. 1 produce a set of clearly defined operational outcomes 4. 2 produce a network plan and indicate the resultant critical path 4. 3 explain how quality could be defined and maintained. INSTRUCTIONS AND INFORMATION FOR LEARNERS This assessment and the Tasks above are designed to assess your achievement of all four of the Learning Outcomes and associated Assessment Criteria for a Pass in the ‘Employability Skills’ unit of the qualification you are undertaking. Your tutor/ deliverer will advise you when you should start work on the assignment, the date when you must hand in your completed work and when you can expect to get your mark and feedback on your work. Guidance on this subject is provided on page 1 of this assignment brief. You should make sure that you plan your work carefully, to ensure that you cover all four learning outcomes of the assignment, and complete it within the time limit specified. There is no official guideline wordcount or percentage marking (other than Pass/ Merit/ Distinction/ Refer). By way of guidance only for this particular assignment, it is recommended that you write a minimum of 2000-2500 words total and match the weighting of your efforts to the wordcount indicated. Your statements in answer to the Learning Outcomes need to be prefixed with the specific Learning Outcome title or at least the Learning Outcome number. This will help you keep on track and should ensure you address the details. You must make sure that you acknowledge any sources you have used to complete this assignment, listing reference material and web sites used. The assignment result will be published on BITE’s Moodle online education materials platform, normally within 6 weeks of the submission date. If your assignment is assessed as referred, you will be notified with an indication of the areas to be addressed. You may resubmit an assignment, or submit a new assignment, on a further two occasions during your period of registration as an Institute learner with Edexcel. If there is anything in these instructions or in the assignment itself which you do not understand, please seek guidance from your tutor/ deliverer. Merit grade Descriptors For learners to achieve a Merit they must: Identify and apply strategies to find appropriate solutions Indicative characteristics Learners must demonstrate that: An effective approach to assignment planning, study and research is in evidence Evaluations and judgements, using evidence, have been made Problems with a number of variables have been considered Select/design and apply appropriate methods/techniques A range of relevant theories have been included Relevant theories and techniques have been applied to the case study A range of different sources of information have been used The selection of methods/techniques of analysis and use of source material have been justified Information/ data has been synthesised and processed Present and communicate appropriate findings The written assessment is coherent, shows logical development and a sound understanding of theories, concepts and research evidence The written assessment demonstrates that an appropriate structure and approach has been used The written assignment demonstrates a writing style appropriate for audiences both familiar and unfamiliar with the subject. The written work is clearly written and technical language has been accurately used Distinction grade Distinction descriptors For learners to achieve a Distinction they must: Indicative characteristics Learners must demonstrate that: Use critical reflection to evaluate own work and justify valid conclusions. Conclusions have been arrived at through synthesis of ideas and evaluation of research evidence and have been justified The validity of results has been evaluated using defined criteria Realistic and informed recommendations have been proposed against defined characteristics for success Take responsibility for managing and organising activities. The written assignment shows excellent planning, is organised coherently and is clearly expressed Independence of thought and gathering of research material has been demonstrated Material used has been clearly understood and well organised The importance of individual and group behaviour in organisations and its management has been recognised and addressed Demonstrate convergent/lateral/creative thinking. There is evidence of self-generated ideas with evaluation Convergent and lateral thinking are evident in the written assignment Creative thinking is evidenced with unfamiliar material. Problem-solving is in evidence Innovation and creative thought are in evidence Receptiveness to new ideas is evident Ideas have been generated, evaluated and informed decisions/ recommendations are made. Case Study: WHSmith †¢ WH Smith: Kate Swann turns ? 135m losses into ? 106m profit in a decade One of the UK’s most highly regarded – and highly paid – retailers achieved success by going against the grain WH Smith chief executive Kate Swann favours the old retail adage: sales are vanity, profits are sanity. Photograph: PA When Kate Swann arrived at WH Smith in 2003, there was a widely held view that the chain’s days were numbered. A decade on, she has turned losses of ? 135m into a profit of probably ? 106m this year, and shares that were languishing at 250p are now changing hands at 650p. Swann is now one of the UK’s most highly regarded – and highly paid – retailers. Yet she has achieved this remarkable feat by breaking many of the â€Å"rules† of running a successful high street retail business. When Swann announced she was pulling out of selling music and DVDs because the profit margins were thin and getting thinner, rivals thought she had taken leave of her senses – she was instantly kissing goodbye to about 30% of Smith’s turnover. On a same-store basis on the high street, WHS now sells roughly ? 65 of goods for every ? 100 of custom seven years ago. The demise of Zavvi and HMV in the face of online competition shows it was a brave – and correct – decision. Swann favours the old retail adage: sales are vanity, profits are sanity. By focusing on profitable sales and cutting costs relentlessly, she has boosted profit margins – according to analyst Nick Bubb by an almost incredible 15 percentage points. While other retailers have been pouring resources into the digital world, Smith’s big online strategy is its Funky Pigeon card site. Instead, Swann plans to open more shops, even though they are, to be frank, deeply unpleasant places to shop, stuffed with stock and screaming promotional banners. While the supermarkets have to tread carefully in the products they offer and have been targeted for displaying sweets at the checkout, Smith’s has sold stationery aimed at teenagers and young women adorned with the Playboy bunny motif and Swann’s checkout assistants attempt to force-feed the nation giant bars of Galaxy and chocolate oranges. Her secret? Maybe it’s the low profile. While many rivals enjoy the limelight, holding forth on the woes of the economy, the lack of women in the boardroom and political issues such as the in-out debate, Swann says nothing. She doesn’t give interviews. On Wednesday, at Smith’s AGM, a shareholder stood to offer thanks for her transformation. Asked to respond, she merely said: â€Å"Thank you, let’s move on. † No doubt she will. There will be a queue for her services. Business operational. (2018, Oct 18).

The Printmaker and Painter Essay Example | Topics and Well Written Essays - 500 words

The Printmaker and Painter - Essay Example Studying printmaking enabled him to communicate his artistic notions. He is particularly fond of printmaking as it can be extremely spontaneous and complex; in addition, the combinations and methodologies offered in printmaking lead to endless opportunities. His work stands out as it appears as contemporary as graffiti, although the roots of printmaking can be traced back to the Middle Ages. For him, content is the determinant of the materials and printmaking methodologies that he employs, in the endeavor to push the simple art of printmaking to its limits. He has a deep-seated desire to explore various components of printmaking and draws inspiration from the work of Sean Hillen, Andy Warhol, Gerhard Richter, Jean-Michel Basquiat, and Rene Magritte. Printmaking is an unpredictable art technique as printmakers themselves are not sure of the image until the paper is revealed. More specifically, he utilizes etching to communicate his thoughts and notions. His prints are intricate and fu ll of technical details, perhaps as a response to the evolving and chaotic world around us. These prints are a reflection of his sentimental reaction to the passing of time and experiences. The artist uses biomorphic and geometric images to explore the limitations imposed by time and space and their impact on humans. These portray notions, emotions and various points in time. He follows no sequential order but instead manipulates materials and etching techniques to reproduce feelings. He is of the opinion that humans should not only view themselves as people but also need to consider themselves at various points of time and events. ‘A story of/for M’ has been inspired from the childhood tales narrated by his Russian grandmother, Marina.  Ã‚  

Age Discrimination in the Workplace Essay Example | Topics and Well Written Essays - 1500 words

Age Discrimination in the Workplace - Essay Example In their article, Butler &Berrett (2012) argue that the American working force is progressively getting older and working for more years and the baby boomer generation is currently defying the age long tradition of working for about 30 years before going into retirement. These individuals are now preferring to continue with working well past their retirement age. According to Butler &Berrett (2012), data presented by the U.S. Census Bureau indicates that there are currently over 142.6 million people in employment and that are aged 40 years and over. These individuals are seen to account for 46% of the U.S. population. In addition to this, the paper highlights the plight that is normally faced by the older generation in the workplace as a result of frequent discrimination and then goes on to propose a practical approach that potentially be used by human resource personnel and educators so as to ensure that all the various employee related decisions are seen to be handled.In their Agei sm in the workplace article that appeared in theSpring 2007 editions of the Generations Journal, Helen Dennis and Kathryn Thomas start off by affirming that ageism is currently seen to be firmly entrenched as part of the main social fabric in American life. They argue that the practice of ageism is widely pervasive as is clearly evident across some of the different sectors such as education, media, healthcare and advertising. Dennis & Thomas (2007) point out that the workplace is in essence a microcosm of society.

Business Management Affairs Essay Example | Topics and Well Written Essays - 2250 words

Business Management Affairs - Essay Example Data gathering, data assessment, and the forming plan, including strategies, tactics, and desired results, are essential to professional contract negotiations. One will need to create a highly collaborative atmosphere to increase the possibility of achieving a perceived win/win outcome. When engaging in a contract, it is important not to narrow down to one issue, instead understanding that the other side has different interests and needs. In other words, it is important to understand the other party’s real needs. Leading authorities on contract law have defined a contractual agreement as a legally enforceable and voluntary promise exchanged by two or more parties (Simon and Davina) to provide the terms of the promise in exchange for something of value known as consideration. The parties to a contract must make a promise to one another; these parties are obliged to complete the obligations of a promise. If there is a party that feels injured by not receiving that to which he or she is entitled, then the promise will have to be addressed in the court against the party who broke the promise. For example, a person who borrows money from a bank promises to repay the money. If that person fails to repay the money, the bank can go to court and attempt to collect the money that is owed. Contract law further assures the parties to a contract private agreement that the promises one had engaged in will be enforceable. In real sense, many promises are kept because the parties involved feel a moral obligation to do so or because keeping a promise is their mutual interest. The person making the promise (Davina) and the person to who the promise is made (Simon) may decide to honor their agreement for other reasons. Generally, the rules of the contract law are often followed in business agreements to avoid potential problems. Contract law also provides an essential condition for their existence of a market economy. Without a legal

Pollution Use in Future Life Research Proposal Example | Topics and Well Written Essays - 1500 words

Pollution Use in Future Life - Research Proposal Example Life in the future is more likely to involve taking advantage of pollution as a means of not only attaining economic but also social and political goals that are useful for the whole of society. In the future, there will be a realization of the inevitability of the world becoming further polluted than it is already. This realization will create a situation where the leaders of the world will stop attempting to fight pollution and will instead spearhead the development of means through which all human beings will be able to adjust to the new environment (Bakari 23). Under these circumstances, it will be necessary to devise new types of technology, such as houses which are resistant to the effects of pollution, so that individuals in the society might not be affected by its harmful effects. Furthermore, it will be essential for protective clothing to be developed and this will be done in a manner that ensures that individuals are not only dressed fashionable but are also protected from the dangerous environment that will have come about as a result of pollution. These developments will create a situation where there will be a rise of new industries specialized in them and this will ensure that there is greater economic development in many parts of the world. Industries based on the determination to ensure that human beings adapt to the new global environment might be considered to be another form of industrial revolution because it will not only help in the creation of better living conditions but will also help individuals in businesses all over the world to make plenty of money.  

Case study Essay Example | Topics and Well Written Essays - 500 words - 12

Case study - Essay Example She spent two months in a coma, then her diagnosis was elevated to a vegetative state. Though the doctors spent years trying to help Terri to become aware, it was to no avail. She was physically alive, but her brain was giving up. She had succumbed to being little more than a body only managing to live due to the machines and technology offered by the hospital. It was in 1998 that Terri’s husband, Michael, petitioned to have the feeding tube removed from Terri, which would cause her to die. Terri’s parents, Robert and Mary Schindler, argued against this decision, claiming that Terri was still alive. In 2001, the court determined that Terri would not want to wish to continue these measures that kept her alive and ordered to have her feeding tube removed. Even though it was replaced several days later, after a lengthy court process that went as far as Federal legislation, the tube was permanently removed in 2005. One side of the argument was that regardless of her condition, Terri Schiavo was still alive. This side favored keeping the feeding tube in unless Terri’s condition deteriorated. The other side argued over the morality of keeping her in a state that caused her to be unaware and unresponsive. Each side felt that they would be acting morally, and that the opposing side of the argument were being very immoral in their actions. In regard to whether or not the actions to remove Terri from her feeding tube were moral or immoral, all that needs to be considered is that Terri Schiavo had been unable to make the decision for herself whether or not she wanted to continue to live. Therefore, the court had no right to determine that she would not have wanted to continue the use of the feeding tube. While they may have made a valid point, there was no way of knowing for sure what was truly in the best interest of Terri. As such, as long as something was

Philosophy of Justice in Plato's Republic Essay

Philosophy of Justice in Plato's Republic - Essay Example This phenomenon is reflected in the dialogue between Socrates and Thrasymachus, as the dialogue has been incorporated in a book I of Plato’s Republic. The view of Socrates on justice is in opposition to that of Thrasymachus, as revealed through the arguments developed by each of them. The evaluation of these arguments leads to the assumption that Socrates’ thoughts on justice are based on fairness and equality, a fact that ensures justice, in all its aspects. On the other hand, the view of Thrasymachus on justice follows a different direction, being able to result in social conflicts. It is probably for this reason that, in the end, Thrasymachus recognize the value of Socrates’ view on justice and accept his failure in understanding the actual role of individuals within the society, including their role in the promotion of justice. In accordance with Thrasymachus, ‘justice is nothing else but the interest of the most powerful’ (338c Plato’s Re public I). Thrasymachus defends the above definition by developing a series of arguments, as described below. At the first level, Thrasymachus states that the types of polities globally are many. There are countries based on monarchy, others are based on aristocracy and others are based on democracy (338d). ... Thus, justice, as based on the laws introduced by the most powerful, serves the interests of the latter; the above phenomenon, as Thrasymachus notes is common in all countries, no matter their polity. In regard to the above argument of Thrasymachus, Socrates notes that governors are also likely to introduce laws, which are in opposition with their interests; citizens are obliged to respect these laws, as also the laws serving the interests of governors (339e). In other words, citizens have to deal with two different types of laws: those that serve the interests of governors and those serving the interests of citizens. From this point of view, the view of Thrasymachus that justice is only the interest of the most powerful is proved to be invalid. In regard to the above, Thrasymachus supports that governors cannot introduce laws that are opposed to their interests. Rather they are expected to always promote their interests, making no mistakes in choosing laws that promote those interes ts (340d), exactly like those who are experts in a particular science or art. Those experts do not make mistakes since in this case, they would lose their power, has resulted from their role as experts (340d). In this context, as Thrasymachus notes, a true governor is not expected to make mistakes; therefore he promotes only his interests (341a). Socrates abjures the above argument referring to the example of a doctor, as used previously by Thrasymachus. Socrates notes that a doctor is a therapist; therefore, he has to take care of the health problems of ill people (341c).  

Pre-Contract Cost Planning and Cost Controlling Assignment

Pre-Contract Cost Planning and Cost Controlling - Assignment Example Cost planning not only enables capital cost budgets to be set but also provides a structure to accommodate as well as manage transformations to the client’s brief and design (Murdoch & Hughes, 2007, p.80). An effective Cost plan enables a client together with the design team to understand where and how finances have been allocated towards the completion of a project. On the other hand, Cost control should be provided from start to completion of the project, ensuring that the estimated final cost is always known. However, Pre-contract Cost Controlling is quite different from the Post-contract Cost Controlling. Pre-Contract Cost Planning and RIBA Plan of Work As aforementioned, an effective construction plan is the foundation of the budget development as well as schedule for work. Pre-construct cost planning is thus crucial when preparing a construction plan. Even though construction costs can be pre-planned as well as estimated, it is quite possible for these to significantly change in the course of the actual construction (Chitkara, 1998, p.99). Pre-contract cost planning informs the owner when financial installments will be required to enable him/her keep current with the billings (Ferry, et al., 1999, p.55). When establishing a pre-contract cost plan it is important to create one that follows the RIBA Plan of Work. RIBA plan of work is one that tends to organize the process of managing as well as designing building projects while administering building contracts to a number of essential Work Stages (Potts, 2007, p.13). The Work Stages included in the RIBA Plan of Work are Preparation, Design, Pre-Construction, Construction and Use (Mi ncks & Johnston, 2004, p.109). Under the Preparation stage, identification of client’s needs and objectives is done. Feasibility studies as well as assessment of options enabling the client to make a decision is also prepared under this stage (Murdoch & Hughes, 2007, p.81). The contractor then develops an initial statement of requirements into the Design Brief as a way of confirming the main requirements and constraints. The Design Brief is then implemented, and additional information prepared. Under the Design stage, concept design is developed and includes updated outline specifications, cost plan and structural and building services systems (Ferry, et al., 1999, p.57). The Pre-Construction stage involves preparation of production information in full detail enabling tender(s) to be acquired. Further information for construction required under the building contract is also prepared after application for statutory approvals has been done (Chitkara, 1998, p.100). Identificatio n as well as evaluation of potential contractors for the project is then carried out, and recommendations submitted to the client. During Construction stage, the

Human Service Profession- Mental Health Counselor Essay Example for Free

Human Service Profession- Mental Health Counselor Essay Counseling has a major emphasis on prevention. Mental health counselors work with individuals and groups to promote optimum mental and emotional health. Counselors may help individuals deal with issues associated with addictions, substance abuse, family, parenting, marital problems, stress management, self-esteem and aging. Mental health counseling brings a unique approach to the mental health care professions. People who receive such counsel are labeled unhealthy, wrong or ill (Smith, Robinson, 1995, p. 158). The goals of a mental health counselor are based on specific principles. The basic principles are responsibility, autonomy, client and consultee welfare, mis-representation, consultant-consultee relationship and confidentiality. Counselors believe in the basic human need and the potential for emotional and intellectual growth of their client system and consultee. In order to better the client and the society, the counselor will perform functions committed to increasing the understanding of the clients self and others (Fanibanda, 1976, p. 547). Responsibility is a principle consisting of a degree of responsibility that the consultant has for the client. Consultation can be a blending of professions such as consultant-teacher, consultant-policeman, or consultant-welfare worker just to name a few. The consultant must take responsibility for their own behavior. With strict compliance a consultant must not give advice to a client because they will be held responsible. Autonomy is a principle that gives the independence or freedom to a client, dropping his or her dependency on the counselor. This will allow the consultant, and other professions to perform their jobs more efficiently (Fanibanda, 1976, p. 548). Client and consultee welfare principle must acquire balance. If the client and consultee result in any difficulties the consultee may revoke his practice with the client. Remuneration is the question of payment between the counselor and client. This standard will safeguard the best interest for the client and counselor. The consultant and the consultee relationship is a well excepted concept in the cousultation practice. It is often difficult to slip into a therapist role, but the counselor must maintain a professional role of his specialty. Such a relationship on a personal note, could destroy the goal of helping the client. Confidentiality is another principle counselor’s use. Confidentiality agreement upon the counselor and client is specific information that cannot be shared with any other parties, unless a written agreement is signed upon. It is in the process of building trust between the client and the consultee to safeguard any information between any other parties (Fanibanda, 1976, p. 550-552). Mental illness effects a wide array of the population. The population consists for different races, sex, social class, and criminals that are effected by mental disabilities. Social class is one of the most common characteristics of the mentally ill. The social lower class is linked to more serious cases for the development of the mentally ill (Fox, 1990, p. 344). Mental illness is the primary cause for the homelessness. It is estimated between 72 and 82 percent of the homeless are mentally unstable, based on an Australian study (Johnson, 2011, p. 29-30). Presently it is whether minority groups are disproportionately represented among the mentally ill, but minority groups such as African American and the Latino population appear not to suffer from this as much as the Caucasian population. This is a surprising fact due to that more minorities are exposed to more risk factors. Minorities tend to be relatively poor, and lack resources to prevent social and vocational disability and to promote long term recovery (Snowden, 1997, p.236). The criminal population is another amongst the mentally ill. People with a mental illness are three times more likely to become incarcerated than be admitted to a psychiatric facility. Correctional institutions have become the largest providers of mental health treatment in the United States. Statistics show that 14.5% of male and 31 % of female inmates have a mental illness. Mental disorders can arrange from schizophrenia spectrum disorder, schizoaffective disorder, schizophrenic form disorder, brief psychotic disorder, delusional disorder, psychotic disorder, bipolar disorder, major depressive disorder and depressive disorder (Gross, 2013, p. 175). Counseling is not only received by the mentally ill, it is also received by people dealing with stress. It can be stress of a new job, relationships, family, finances, and addictions just to name a few. Many people that even consider themselves normal and stressed receive counseling. Many of these people seek counseling because it has a high effect on health. Health problems such as chronic heart disease, depression, and psychomatic illness (Brown, Brooks, 1985, p. 860). Mental health counseling is a treatment on its own, while other forms of mental disorders can be treated with medication. Mental health counselors are readily available for face to face treatment or even over the web. Over the web counseling is often easier for clients because of travel needs. Many would argue that e-counseling is not as efficient as face to face, but 90% of clients that have used e-therapy said it worked (Alleman, 2002, p. 199). As stated before counselors try to provide prevention with clients. Prevention means the confronting and lightening the major cause of mental disturbance. In the mental health field, demands for examination of moral and scientific beliefs and begin to take action for change. One on one treatment even if successful, is not considered prevention. Public health teaches that no mass disease or disorder has ever been controlled or eliminated by individual treatment or an increasing number of therapists. However for individual therapy it is proven to lower individual emotional disorders. Treating clients and preventing emotional disorders are done reducing or eliminating the noxious agent, strengthening the resistance of the host, and preventing the transmission of the noxious agent to the host. The principle of the noxious agent is str ess. All stress that leads to an emotional disorder is unwanted (Albee, 2013, p.37-40).

Business Plan Final Essay Example for Free

Business Plan Final Essay Castle’s Family Restaurant Business Plan: Stage III Executive Summary The purpose of this business plan is to understand the restaurants business and its operations to improve its customer service and its employee relations. The Castle Family Restaurant has eight restaurants that operate under one regional manager that also acts as the Human Resource Manager for the restaurants. The goal is to develop a plan that can decrease the travel time of the regional manager so; that he, Jay Morgan, can save on gas due to high gas prices since each restaurant is located in the northern California area. The objective is to introduce a HRIS application and one vendor that can assist in the developing of the HR department and ease the transitioning of one individual HR manager to multiple employees. There are restaurants with profits in mind and provide the same food and service while the Castle’s Family believes in family, partnerships and developing relationships with one another for a great customer service. Introduction The Castle’s Family Restaurant has eight restaurants in northern California with about 300-340 employees. Most of the employees are part time with about 40% of them full-time. This business plan is to determine strategies that will eliminate the Human Resource position from Jay Morgan, so that he can reduce his travel time to all eight locations and to develop an HR department for the restaurants. In addition, the business plan is to enable Jay Morgan to concentrate on his operation manager duties. Company Review The factors that cause many issues to the Castle’s Family restaurant business are having one individual with so many responsibilities. Therefore, hiring an HR manager to schedule, recruit, hire and assist the employees in their needs will help in creating order. In addition, the restaurant must hire an assistant to help in the administration work; it will decrease the amount of  paperwork for the general manager. And each restaurant must have a manager to overseas the employees and the operation of the restaurant. The managers will conduct meetings monthly to provide the sales, revenues and customer services of each restaurant. Managers can communicate through emails, phone calls if they have questions for each other, or have any concerns. A needs assessment must be conducted to determine if an HRIS is needed for the company. In order to have a successful restaurant business every factor must be considered. For example, customer service to the customers is a big factor becau se that is what brings in the revenue. For a restaurant to have a successful business they must have the right food for their customers to enjoy and to assist the customers any way they can. In the last year, there had been some speculation into how the government will help the small restaurants and that the fiscal will prevent any type of savings in when tax time comes around. These HRIS and vendor application that will be stated in this business plan is there to develop and help maintain the restaurant’s H R department and increase growth in the company. Business Analysis We have acquired an HRIS system that will help in developing the HR department to provide easy process for the employees. The Sage HRIS application is an innovative way to ease the transition from traditional HR to a strategic HR. The Sage applications provide variety of options to assist in the HR process. For example, the payroll application should be implemented to help the restaurant establish tax, earnings, and deduction codes to perform critical payroll functions and to modify the system to the restaurant’s needs. This is the first time Castle’s Family Restaurant is developing a HR department, having the right tools to run a department the right way will allow less mistakes to be made; with eight different locations, adding the sage application will help in the transitioning all locations into one. Furthermore, it is critical for a company to have leadership to help establish the employee’s strengths and improve their weaknesses. In addition, the sageâ€⠄¢s time and attendance can help manage the employee’s attendance and work time. The system enables you to collect, analyze, and take control of employee’s attendance and labor data. The  application will help the company in providing perks to employees that always come to work on time. In addition, the performance management application tracks employee’s performance; help identify their critical skills to help the employees in their career development. Furthermore, I have compare and contrast a vendor that would benefit your company. These two vendors provide great services but one match your company’s true values and its missions. The Castle’s Family Restaurant need a vendor that can help in developing long lasting relationship and demonstrates positivity so that individuals can be their best. Furthermore, automation is viable to reduce the need of human errors that can results in more major consequences. Automation errors can occur at any time, the solutions are easy to fix, and automation provide easy data that can be change, delete and edit. HRIS Type/Comparison The type of HRIS that the Castle Family Restaurant should implement is the Sage application as I have stated before. In order for such application to be developed a vendor must be selected to help in the process. The sage application is a best fit for the company because it has a group of team that can help in assisting in any technical difficulties. When developing new HR department, errors will consist and questions will need to be answered. Therefore, a new training program will need to develop to increase each employee’s skills and performances in the Human Resources Department. The Sage application has the career enhancement training; they have created a system that can help in detecting IT skills, leadership’s skills, etc.; that can benefit your restaurant. The application has an easy to read system. The vendors that I have selected are the ADP and the Rideau Recognition Solutions. The ADP provides all services for domestic international, small or large companies, it does not matter where you operate, and they are there to assist in developing the business. The Rideau Recognition Solutions provide services that inspire employees to succeed to the vendor’s belief. Their expertise is to help their clients build positive relationships with their people to reflect the company’s values and increase customers’ expectations. The Rideau main purpose and their definition of a business are being inspirational and providing inspiration to others. While  ADP is well recognized company that can assist in developing an HR department, and have the tools to performed the job, but because of the deep meaning and relationship that can develop with the Rideau Recognition Solutions and the restaurant being a family company; I believe that the Rideau is the best solution for the Castle’s restaurant. HRIS Vendor Recommendation I have recommended that your company, The Castle’s Family Restaurant, to choose the Sage HRIS application and the Rideau Recognition Solution as your vendor. They have the right tools that can establish the restaurant business, and their tools can assist in the development of the HR department. In the restaurant business there will be a lot of risks such as food poising, slip and fall and property damages. Once these types of risks occur this is where the HR department comes in to assist in resolving the situation. This why there should be training when these disadvantages come to light. The sage applications have the proper tools to help decide the professional way to handle such situations. The HRIS application provides professional training to each individual HR employee. While these risks can occur, another problem that cans cause small businesses disadvantage are the fiscal cliff which this year small business operators tax rate has increase by 5 percent. Furthermore, knowing these disadvantages will allow you, the Castle’ Restaurant to prepare yourself as a restaurant. In addition, using these vendors and HRIS system will permit better training; and develop great communication between the HR department and the employees and managers for great customer service. It is important to know the negative factor and a positive factor on owning a small business restaurant and to prepare for any tactics on a professional level. In conclusion, I recommend the Sage as your HRIS application and the Rideau Recognition Solution as your vendor. Conclusion The Castle’s Family Restaurant has been operating on one person basis, with eight restaurants to oversee. There are many duties to maintain to assure a  smooth business; with such issues that can arise in each restaurant, developing an HR department to oversee these tasks will reduce risks that can occur. I have concluded that the Sage HRIS and Rideau Recognition Solution are the chosen application and vendor for your company to help in the developing your restaurant business. The application and vendor will and can assist you in many different factors and help improve employee communication. References Frumkin, Paul. â€Å"How fiscal cliff deal impacts small restaurateurs, franchisees.† Nations’s Restaurant News. Jan 9, 2013. Retrieved on 8/24/2013 http://nrn.com/latest-headlines/how-fiscal-cliff-deal-impacts-small-restaurateurs-franchisees

Approaches To Sport And Exercise

Approaches To Sport And Exercise Critically discuss interdisciplinary and multidisciplinary approaches to sport and exercise science within the professional experience undertaken in term 1. Support your answers with relevant literature and theory Research within sport and exercises science is done in many different disciplines. The majority of published research, however, is mono-disciplinary (from a singular discipline) in nature (Burwitz et al. 1994). A professional experience was undertaken to assess the approaches to inter and multi-disciplinary within sport and exercise science research. The experience was of a sport science nature which involved assisting in an undergraduate research project of 3D biomechanical analysis of a gymnastic vault using CODA, focussing specifically on the approach and springboard take-off. Sports biomechanics uses the scientific methods of mechanics to study the effects of various forces on the sports performer (Bartlett, 2007). It is important to monitor technique in gymnastics to help prevent injury and improve performance. It is then possible to feed this information back to coaches to highlight strengths and weaknesses of individual athletes. Multi or inter-disciplinary research requires a combination of methods and knowledge from more than one sub-discipline (Burwitz et al. 1994). This essay will outline what multi and inter-disciplinary approaches to sport and exercise science are, compare how similar they are and then show how they differ. It will then outline how the two approaches can be applied to the professional experience undertaken. An interdisciplinary approach within sport and exercise science involves a partnership of coaches with sport and exercise scientists such as physiologist or psychologists. Smith (2005) split sport science from exercise science due to differences of individual needs from elite athletes to members of the public. Smith (2005) described sport science as being characterised by collaborations with coaches and performance directors and exercise science as being characterised by collaborations with general practitioners and professionals allied to medicine. Interdisciplinary research needs to involve a strong integration of information from more than one sub-discipline of sport and exercise science from the outset of a particular research programme (Burwitz et al. 1994). Williams and James (2001) stated that a sport or exercise team should have a scientific basis. Williams and James (2001) also developed a model to demonstrate inter-disciplinary approaches, where the goal of the sport or exe rcise is affected by each area involved. Multi-disciplinary research involves less integration of the sub-disciplines of sport and exercise science. Each discipline tends to work in parallel on a common topic (Burwitz et al. 1994). Miles et al (1997) adapted Burwitz et al. (1994) definition to state that multi-disciplinary research involves sport and exercise scientists working together to solve a problem in an isolated unitary fashion and co-coordinated manor. In a multi-disciplinary approach each sub-discipline will look for problems to a solution from within only that discipline, for example a biomechanist will look at technique. Then each discipline will collate their results, whereas in an interdisciplinary approach the biomechanist may work with a physiologist to look at technique changes due to fatigue (Burwitz et al. 1994). Multi-disciplinary research may be the result of a lack integration of sub-disciplines from the outset of sport and exercise science, and so it is harder to integrate then together when trying to bring about an inter-disciplinary approach to problem solving. Multi and inter-disciplinary research are both ways of improving research and developing is away from mono-disciplinary work in sport and exercise sciences. The majority of sport and exercise research is mono-disciplinary (Burwitz et al 1994) which is when research looks solely at one sub-discipline and provides answers and conclusions from only that discipline. Both multi and inter-disciplinary approaches endeavour to link sub-disciplines, such as psychology and biomechanics, together to improve the ability to solve problems such as injury, fatigue and poor technique. Both approaches work in teams or groups (that include the sport and exercises scientists, coacher or practitioners and the athlete or patient) to combine knowledge and methods from their different areas. Despite these similarities there are still major differences between the two stated approaches. The inter-disciplinary approach appears to be the best way to bring about improvements as it integrates the sub-disciplines which takes the form of ‘bridge-building (Squires et al 1975) which requires a combination of specialist knowledge from various disciplines focusing on a specific problem. Contrastingly, multi-disciplinary approaches collate rather than combine knowledge; therefore the sub-disciplines work separately during research processes before coming together to attempt to reach a conclusion about a stated problem (Burwitz et al 1994). It is also believed that an interdisciplinary approach will reveal potential conflicts between the sub-disciplines (Burwitz et al 1994). As there is immediate interaction between sub-disciplines, an opinion given by one area is disputed by another. This is less likely to occur in multi-disciplinary approaches as sub-disciplines do not work i n direct contact with one another. Despite the above examples no clear definition is given of the distinctions between the two approaches because many sport and exercise scientists have regarded multi and inter-disciplinary as synonymous terms (Burwitz et al 1994). The professional experience was involved with sport science which smith (2001) described as being characterised by collaborations with coaches and performance directors. It was first and foremost a biomechanical approach. Biomechanics is a highly scientific and mathematical based sub-discipline, usually looking at technique, and problems with technique, as causes of problems such as injury and failure of achievement. Gymnastics is a sport that utilises these methods frequently as it is a very technical sport where injuries can be common. This is due to the fact that gymnastics encompasses a seemingly endless quantity of movement skills (George 1980). During the professional experience questions were putt to the researcher regarding the involvement of other sub-disciplines to determine the dimension of the research. These questions were: ‘are there any sport scientists or performance director present for sub-disciplines other than biomechanics to help assess the primary information gathered from the research? ‘Will the results of the research be collated with other sub-disciplines and fed back to the performer? From the answers given to these questions it was concluded that the research being carried out was mono-disciplinary as there was no interaction, in any way, with other sub-disciplines. As discussed above there is an increasing need from multi or inter-disciplinary research in sport and exercise science, this study may have been improved by the introduction of other sub-disciplines and the feedback given to an athlete would have increased in value. The research itself was looking at the approach and take off of the gymnast during the vault, as well as having technique assessed biomechanically, the researcher may have advised the athlete to be assessed by a physiologist or physiotherapist, this may produce results that show differences in muscle pair which could lead to injury, for example one calf being larger than the other, which could mean production of force at take of is unbalanced. This could then be fed to the biomechanist who has also found that during takeoff the gymnast has been unbalanced and therefore the athlete would need to undergo strengthening in the shorter calf to get it up to a similar size to the other calf. This would create a multi-disciplinary approach as sub-disciplines of sport science will have collated data after the research to improve feed back to the performer. It may also have been helpful to have had a psychologist present at the time of testing who had watched the subject in competition and seen if their routine or performance differed between in and out of competition performance. It may be possible that the pressure of performing in competition had led the athlete miss time a move which led to a decrease in performance; the psychologist could then work with the performer to help improve confidence during competition and therefore improve the athletes performance. This would create an inter-disciplinary approach as sub-disciplines of sport science will have integrated during research to improve feed back to the performer. If the approachs dimension was changed to either a multi or an inter-disciplinary approach it will give the gymnast a much better chance of improving performance in competition. The professional experience undertaken was shown to be mono-disciplinary as it was a piece of research focusing solely on the biomechanics of the approach and take off of the gymnastics vault. As discussed above introducing further dimensions to the research may have been more beneficial to the athlete as they may receive more feedback. However the piece of research was an undergraduate study which had a primary focus on biomechanics and introducing other sub-disciplines may have confused the findings and taken away from the aims of the research. This essay has described multi and inter-disciplinary approaches within sport science and described their application within a sporting context.

Do We Have Souls? :: essays research papers

Do We Have Souls? On the question of 'Do we have souls' and 'Can they survive after death', this writer will attempt a reasoned explanation and defense of my views to this philosophical question. After careful explanation of my own views , thoughts, and careful examination of the selected materials for this paper; I have come to this conclusion: unlike the problem of free will, the question of human beings having souls and their survival after the physical body is deceased, is not an easily argued topic. The problem of free will [as an example] can be more rationally discussed and analyzed through tangible means such as patterned and learned behavior and its like, but in dealing with the question of souls and in accepting their existence, it is an intangible thing which cannot be proved or disproved [at least as long as the physical body is existing]. This writer believe that a discussion , no matter how seemingly rational or even irrational is purely speculation and can have no real physical proof of that existence. Of the read philosophers on this topic, all are speculatory in their attempt to prove, disprove, or even clarify their position of the topic in question. This writer will first contribute his own speculation and proceed to explore the selected philosophers material on this subject. Though it first must be said that most of the read material is or seems to be question-begging and therefore leads only to more questions from myself. The question of having souls and their existence after the physical body is deceased has always been on men's minds. From the first beginnings of written history from the Ancient Near Eastern civilizations [Egyptians, Mesopotamian] , men [people] have always regarded the afterlife and the question of souls. It was not given much philosophical thought until the ancient Greek sophists, in the decline of their city-states that this topic was explored, but not only explored but started to gather acceptance among the people. Again, only when 'physical' life was becoming less cherished due to the decline and unhappiness with their earthly surroundings. Though the Hebrew people spoke and thought of an afterlife for their spirit, it was really not until widespread Christianity came about, and again this was at the time of decline of the Roman Empire. My initial point being that the idea of souls and their existence seemed to grow stronger at times of great depression or strife [much like when people pray to God when they only need something]. It was then that faith and hope for a better

It Outsourcing Essay -- Globalization Essays, Papers

It Outsourcing INTRODUCTION Companies are increasingly outsourcing the management of information technology (IT) for reasons that include concern for cost and quality, lagging IT performance, supplier pressure, access to special technical and application skills, and other financial factors. The outsourcing solution is acceptable to large and small firms alike because strategic alliances are now more common and the IT environment is changing rapidly. REASON TO OUTSOURCE Although the mix of factors raising the possibility of outsourcing varies widely from one company to another, there are a series of themes that explain most of the pressures to outsource. First of all, general managers’ concerns about cost and quality drive outsourcing. The same issues such as getting existing services for a reduced price at acceptable quality standard came up repeatedly. Second, failure to meet service standards can force management to find other ways of achieving reliability. It is not atypical to find a company in which cumulative IT management neglect eventually culminated in an out-of-control situation the current IT department could not recover from. Management can see outsourcing as a way to fix a broken department. Third, a firm under intense cost or competitive pressures, which does not see IT as its core competence, may find outsourcing a way to delegate time-consuming, messy problems so it can focus scarce management time and energy on other differentiators. Next, several financial issues can make outsourcing appealing. One is the opportunity to liquidate the firm’s intangible IT asset, thus strengthening the balance sheet and avoiding a stream of sporadic capital investments in the future. Also, outsourcing can turn a largely fixed-cost business into one with variable costs. This is particularly important for firms whose activities vary widely in volume from one year to another or which face significant downsizing. THE BENEFITS FROM OUTSOURCING Outsourcing has identified numerous potential benefits. Financial benefits from outsourcing included rapid funding of new systems development and economies of scale and scope. As consolidate infrastructure through IT outsourcing, a firm can experience cost reductions in hardware and software licensing, facilities, and support headcount. Outsourcing, also, can capitalize on an outside ve... ...s not had experience in partnering activities before, the relationship can develop profound tensions. The evolution of technologies often changes the strategic relevance of IT service to a firm. From the customer’s viewpoint, assigning a commodity service to an outsider is very attractive if the price is right. Delegating a firm’s service differentiator is another matter. The customer that made the original decision on efficiency will judge it differently if using effectiveness criteria later. CONCLUSION IT outsourcing has so many positive effects for a company even though it still contains various problem needed to be solved. In the Internet age, any company may want to focus its internal staff on moving it to the environment that will support them tomorrow and outsourcing could be one of the best solutions. Also, outsourcing is really more of an integration of two separate businesses to be successful. Both want to take the best parts of each culture and put them together. In addition, critical success factors including existence of a multi-years, corporate commitment to the IM strategy and outsourcing, and quality culture and attitude should be considered in outsourcing.

Essay --

Methicillin-resistant Staphylococcus aureus (MRSA) is an infection provoked by a group of Staphylococcus aureus bacteria that reside on the exterior of people’s skin and inside of the nose. This bacterium is typically innocuous; however, it can cause infections in various parts of the body because is resistant to a number of commonly used antibiotics which makes the infection extremely difficult to cure. MRSA has several symptoms including infectious skin, but sometimes it can cause serious infections inside of the body. To diagnose MRSA most commonly a lab test is done to the infected area of the skin, but depending on the patients symptoms a urine, sputum, or blood test can be done. Accordingly, MRSA is treatable with exiguous antibiotics that are still effective, depending on the severity of the infection and its location in the body. Continually, Staphylococcus aureus is a common bacterium that lives in one’s body; nonetheless, it can be problematic if it gets inside of the body because it can cause an infection. MRSA can be spread from one person to another by skin to skin con... Essay -- Methicillin-resistant Staphylococcus aureus (MRSA) is an infection provoked by a group of Staphylococcus aureus bacteria that reside on the exterior of people’s skin and inside of the nose. This bacterium is typically innocuous; however, it can cause infections in various parts of the body because is resistant to a number of commonly used antibiotics which makes the infection extremely difficult to cure. MRSA has several symptoms including infectious skin, but sometimes it can cause serious infections inside of the body. To diagnose MRSA most commonly a lab test is done to the infected area of the skin, but depending on the patients symptoms a urine, sputum, or blood test can be done. Accordingly, MRSA is treatable with exiguous antibiotics that are still effective, depending on the severity of the infection and its location in the body. Continually, Staphylococcus aureus is a common bacterium that lives in one’s body; nonetheless, it can be problematic if it gets inside of the body because it can cause an infection. MRSA can be spread from one person to another by skin to skin con...

Euroland Food S.a

UVA-F-1356 Euroland Foods S. A. ACCESSING YOUR DOCUMENT(S) Please follow these instructions to successfully access your document(s): 1. Enter your email address and click Submit. Note: Your email is the email address used to create your Darden Business Publishing account when you placed your on-line order. 2. Agree to the Terms of Use; doing so will permit you to unlock the document. 3. Select â€Å"Allow† to enable the PDF document to communicate with the external servers. (Failing to â€Å"Allow† will render the document to remain inaccessable. ) DOCUMENT EXPIRATION Our electronic delivery system is a convenient way for ou to immediately access your document and print it, while always being able to access the most current version. This document will expire in 90 days after you first open it. When the expiration date passes, the document will be locked and inaccessible, so be sure to print your hard copy if you require it. After the document is unlocked, you will be ab le to view and print it for 14 days off-line; after that, you must go to the â€Å"My Account† section of DardenBusinessPublishing. com and log into the document under â€Å"Digital Downloads†. ? Automatically sign me into this document in the future. (Do not select this when using a public computer)TERMS OF USE †¢ I understand and agree that this document will be active for viewing and printing for 90 days from the date I first open it. After 90 days, I will receive an expiration notification, and I will no longer have access to the electronic document. †¢ I understand that I may access this document on up to two different computers within the 90-day active period. †¢ I agree not to forward this document to anyone else. †¢ I agree to print only one copy of this document for my personal use. †¢ I agree to print multiple copies only if I have already purchased copyright permissions for the exact number of copies I wish to make.Document ID: 2012 -1-23 ( Version 2. 6. 0 B uild The protectedpdf technology is  © Copyright 2006 Vitrium Systems Inc. All Rights Reserved. Patents Pending. UVA-F-1356 Version 1. 1 EUROLAND FOODS S. A. In early January 2001, the senior management committee of Euroland Foods was to meet to draw up the firm? s capital budget for the new year. Up for consideration were 11 major projects that totaled more than (euro) EUR316 million. Unfortunately, the board of directors had imposed a spending limit on capital projects of only EUR120 million; even so, investment at that rate would represent a major increase in the firm? current asset base of EUR965 million. Thus, the challenge for the senior managers of Euroland Foods was to allocate funds among a range of compelling projects: new-product introduction, acquisition, market expansion, efficiency improvements, preventive maintenance, safety, and pollution control. The Company Euroland Foods, headquartered in Brussels, Belgium, was a multinational producer of high-quality ice cream, yogurt, bottled water, and fruit juices. Its products were sold throughout Scandinavia, Britain, Belgium, the Netherlands, Luxembourg, western Germany, and northern France. (See Exhibit 1 for a map of the company? marketing region. ) The company was founded in 1924 by Theo Verdin, a Belgian farmer, as an offshoot of his dairy business. Through his keen attention to product development and shrewd marketing, the business grew steadily over the years. The company went public in 1979, and, by 1993, was listed for trading on the London, Frankfurt, and Brussels exchanges. In 2000, Euroland Foods had sales of almost EUR1. 6 billion. Ice cream accounted for 60% of the company? s revenue; yogurt, which was introduced in 1982, contributed about 20%. The remaining 20% of sales was divided equally between bottled water and fruit juices.Euroland Foods? s flagship brand name was ? Rolly,? which was represented by a fat dancing bear in farmer? s clothing. Ice cream, the company? s leading product, had a loyal base of customers who sought out its high-butterfat content, large chunks of chocolate, fruit, nuts, and wide range of original flavors. This case was prepared by Casey Opitz and Robert F. Bruner, Dean and Charles C. Abbott Professor of Business Administration, and draws certain elements from an antecedent case by them. All names are fictitious. The financial support of the Batten Institute is gratefully acknowledged.It was written as a basis for class discussion rather than to illustrate effective or ineffective handling of an administrative situation. Copyright 2001 by the University of Virginia Darden School Foundation, Charlottesville, VA. All rights reserved. To order copies, send an e-mail to [email  protected] com. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means? electronic, mechanical, photocopying, recording, or otherwise? without the per mission of the Darden School Foundation. -2- UVA-F-1356 Euroland Foods sales had been static since 1998 (see Exhibit 2), which management attributed to low population growth in northern Europe and market saturation in some areas. Outside observers, however, faulted recent failures in new-product introductions. Most members of management wanted to expand the company? s market presence and introduce more new products to boost sales. Those managers hoped that increased market presence and sales would improve the company? market value. The company? s stock was currently at 14 times earnings, just below book value. This price/earnings ratio was below the trading multiples of comparable companies, and it gave little value to the company? s brands. Resource Allocation The capital budget at Euroland Foods was prepared annually by a committee of senior managers, who then presented it for approval to the board of directors. The committee consisted of five managing directo rs, the president directeur-general (PDG), and the finance director. Typically, the PDG solicited investment proposals from the managing directors.The proposals included a brief project description, a financial analysis, and a discussion of strategic or other qualitative considerations. As a matter of policy, investment proposals at Euroland Foods were subject to two financial tests: payback and internal rate of return (IRR). The tests, or hurdles, had been established in 1999 by the management committee and varied according to the type of project as shown in Table 1. Table 1. Project hurdles. Minimum Acceptable IRR Maximum Acceptable Payback Years 1. New product or new markets 12% 6 years 2. Product or market extension 10% 5 years 3.Efficiency improvements 8% 4 years 4. Safety or environmental No test No test Type of Project In January 2001, the estimated weighted-average cost of capital (WACC) for Euroland Foods was 10. 6%. In describing the capital-budgeting process, the finance director, Trudi Lauf, said: We use the sliding scale of IRR tests as a way of recognizing differences in risk among the various types of projects. Where the company takes more risk, we should earn more return. The payback test signals that we are not prepared to wait for long to achieve that return. -3- UVA-F-1356 Ownership and the Sentiment of Creditors and Investors Euroland Foods? s 12-member board of directors included three members of the Verdin family, four members of management, and five outside directors who were prominent managers or public figures in northern Europe. Members of the Verdin family combined owned 20% of Euroland Foods? s shares outstanding, and company executives combined owned 10% of the shares. Venus Asset Management, a mutual-fund management company in London, held 12%.Banque du Bruges et des Pays Bas held 9% and had one representative on the board of directors. The remaining 49% of the firm? s shares were widely held. The firm? s shar es traded in Brussels and Frankfurt, Germany. At a debt-to-equity ratio of 125%, Euroland Foods was leveraged much more highly than its peers in the European consumer-foods industry. Management had relied on debt financing significantly in the past few years to sustain the firm? s capital spending and dividends during a period of price wars initiated by Euroland. Now, with the price wars finished, Euroland? bankers (led by Banque du Bruges) strongly urged an aggressive program of debt reduction. In any event, they were not prepared to finance increases in leverage beyond the current level. The president of Banque du Bruges had remarked at a recent board meeting: Restoring some strength to the right-hand side of the balance sheet should now be a first priority. Any expansion of assets should be financed from the cash flow after debt amortization until the debt ratio returns to a more prudent level. If there are crucial investments that cannot be funded this way, then we should cut th e dividend!At a price-to-earnings ratio of 14 times, shares of Euroland Foods common stock were priced below the average multiples of peer companies and the average multiples of all companies on the exchanges where Euroland Foods was traded. This was attributable to the recent price wars, which had suppressed the company? s profitability, and to the well-known recent failure of the company to seize significant market share with a new product line of flavored mineral water. Since January 2000, all the major securities houses had been issuing ? sell? recommendations to investors in Euroland Foods shares.Venus Asset Management had quietly accumulated shares during this period, however, in the expectation of a turnaround in the firm? s performance. At the most recent board meeting, the senior managing director of Venus gave a presentation, in which he said: Cutting the dividend is unthinkable, as it would signal a lack of faith in your own future. Selling new shares of stock at this dep ressed price level is also unthinkable, as it would impose unacceptable dilution on your current shareholders. Your equity investors expect an improvement in performance. If that improvement is not forthcoming, or worse, if investors? opes are dashed, your shares might fall into the hands of raiders like Carlo de Benedetti or the Flick brothers. 1 1 De Benedetti of Milan and the Flick brothers of Munich were leaders of prominent hostile-takeover attempts in recent years. -4- UVA-F-1356 At the conclusion of the most recent meeting of the directors, the board voted unanimously to limit capital spending to EUR120 million in 2001. Members of the Senior Management CommitteeSeven senior managers of Euroland Foods would prepare the capital budget. For consideration, each project had to be sponsored by one of the managers present. Usually the decision process included a period of discussion followed by a vote on two to four alternative capital budgets. The various execu tives were well known to each other: Wilhelmina Verdin (Belgian), PDG, age 57. Granddaughter of the founder and spokesperson on the board of directors for the Verdin family? s interests. Worked for the company her entire career, with significant experience in brand management. Elected ? European Marketer of the Year? n 1982 for successfully introducing low-fat yogurt and ice cream, the first major roll-out of this type of product. Eager to position the company for long-term growth but cautious in the wake of recent difficulties. Trudi Lauf (Swiss), finance director, age 51. Hired from Nestle in 1995 to modernize financial controls and systems. Had been a vocal proponent of reducing leverage on the balance sheet. Also, voiced the concerns and frustrations of stockholders. Heinz Klink (German), managing director for Distribution, age 49. Oversaw the transportation, warehousing, and order-fulfillment activities in the company.Spoilage, transport costs, stock-outs, and control systems w ere perennial challenges. Maarten Leyden (Dutch), managing director for Production and Purchasing, age 59. Managed production operations at the company? s 14 plants. Engineer by training. Tough negotiator, especially with unions and suppliers. A fanatic about production-cost control. Had voiced doubts about the sincerity of creditors? and investors? commitment to the firm. Marco Ponti (Italian), managing director of Sales, age 45. Oversaw the field sales force of 250 representatives and planned changes in geographical sales coverage.The most vocal proponent of rapid expansion on the senior-management committee. Saw several opportunities for ways to improve geographical positioning. Hired from Unilever in 1993 to revitalize the sales organization, which he successfully accomplished. Fabienne Morin (French), managing director for Marketing, age 41. Responsible for marketing research, new-product development, advertising, and in general, brand management. The primary advocate of the re cent price war, which, although financially difficult, realized solid gains in market share. Perceived a ? window of opportunity? or product and market expansion and tended to support growth-oriented projects. Nigel Humbolt (British), managing director for Strategic Planning, age 47. Hired two years previously from a well-known consulting firm to set up a strategic planning staff -5- UVA-F-1356 for Euroland Foods. Known for asking difficult and challenging questions about Euroland? s core business, its maturity, and profitability. Supported initiatives aimed at growth and market share.Had presented the most aggressive proposals in 2000, none of which were accepted. Becoming frustrated with what he perceived to be his lack of influence in the organization. The Expenditure Proposals The forthcoming meeting would entertain the following proposals in Table 2: Table 2. Project proposals. Project Expenditure (euro millions) Sponsoring Manager 1. Replacement and expans ion of the truck fleet 33 Klink, distribution 2. A new plant 45 Leyden, production 3. Expansion of a plant 15 Leyden, production 4. Development and roll-out of snack foods 27 Morin, marketing 5. Plant automation and conveyor systems 21 Leyden, production . Effluent-water treatment at four plants 6 Leyden, production 7. Market expansion southward 30 Ponti, sales 8. Market expansion eastward 30 Ponti, sales 9. Development and introduction of new artificially sweetened yogurt and ice cream 27 Morin, marketing 10. Networked, computer-based inventorycontrol system for warehouses and field representatives 22. 5 Klink, distribution 11. Acquisition of a leading schnapps brand and associated facilities 60 Humbolt, strategic planning 1. Replacement and expansion of the truck fleet: Heinz Klink proposed to purchase 100 new refrigerated tractor-trailer trucks, 50 each in 2001 and 2002.By doing so, the company could sell 60 old, fully depreciated trucks over the two years for a total of EUR4. 05 million. The purchase would expand the fleet by 40 trucks within two years. Each of the new trailers would be larger than the old trailers and afforded a 15% increase in cubic meters of goods hauled on each trip. The new tractors would also be more fuel- and maintenance-efficient. The increase in the number of trucks would permit more flexible scheduling and more efficient routing and servicing of the fleet than at present and would cut delivery times and, therefore, possibly inventories. It -6- UVA-F-1356 would also allow more frequent deliveries to the company? s major markets, which would reduce the loss of sales caused by stock-outs. Finally, expanding the fleet would support geographical expansion over the long term. As shown in Exhibit 3, the total net investment in trucks of EUR30 million and the increase in working capital to support added maintenance, fuel, payroll, and inventories of EUR3 million was expected to yield total cost savings and added sale s potential of EUR11. million over the next seven years. The resulting IRR was estimated to be 7. 8%, marginally below the minimum 8% required return on efficiency projects. Some of the managers wondered if this project would be more properly classified as ? efficiency? than ? expansion.? 2. A new plant: Maarten Leyden noted that Euroland Foods yogurt and ice-cream sales in the southeastern region of the company? s market were about to exceed the capacity of its Melun, France, manufacturing and packaging plant. At present, some of the demand was being met by shipments from the company? s newest, most efficient facility, located in Strasbourg, France.Shipping costs over that distance were high, however, and some sales were undoubtedly being lost when the marketing effort could not be supported by delivery. Leyden proposed that a new manufacturing and packaging plant be built in Dijon, France, just at the current southern edge of the Euroland Foods marketing region, to take the burden off the Melun and Strasbourg plants. The cost of that plant would be EUR37. 5 million and would entail EUR7. 5 million for working capital. The EUR21 million worth of equipment would be amortized over seven years, and the plant over ten years.Through an increase in sales and depreciation and the decrease in delivery costs, the plant was expected to yield after-tax cash flows totaling EUR35. 6 million and an IRR of 11. 3% over the next 10 years. This project would be classified as a market extension. 3. Expansion of a plant: In addition to the need for greater production capacity in Euroland Foods? s southeastern region, its Nuremberg, Germany, plant had reached full capacity. This situation made the scheduling of routine equipment maintenance difficult, which, in turn, created production scheduling and deadline problems.This plant was one of two highly automated facilities that produced the Euroland Foods? s entire line of bottled water, mineral water, and fruit juices. The Nurembe rg plant supplied central and western Europe. (The other plant, near Copenhagen, Denmark, supplied the Euroland Foods northern European markets. ) The Nuremberg plant capacity could be expanded by 20% for EUR15 million. The equipment (EUR10. 5 million) would be depreciated over seven years, and the plant over ten years. The increased capacity was expected to result in additional production of up to EUR2. 5 million a year, yielding an IRR of 11. 2%. This project would be classified as a market extension. 4. Development and roll-out of snack foods: Fabienne Morin suggested that the company use the excess capacity at its Antwerp spice- and nut-processing facility to produce a line of dried fruits to be test-marketed in Belgium, Britain, and the Netherlands. She noted the strength of the Rolly brand in those countries and the success of other food and beverage companies that had expanded into snack food production. She argued that the Euroland Foods? reputation for wholesome, quality pr oducts would be enhanced by a line of dried fruits and, further, that name -7- UVA-F-1356 association with the new product would probably even lead to increased sales of the company? s other products among health-conscious consumers. Equipment and working-capital investments were expected to total EUR22. 5 million and EUR4. 5 million, respectively, for this project.The equipment would be depreciated over seven years. Assuming the test market was successful, cash flows from the project would be able to support further plant expansions in other strategic locations. The IRR was expected to be 13. 4%, slightly above the required return of 12% for new-product projects. 5. Plant automation and conveyer systems: Maarten Leyden also requested EUR21 million to increase automation of the production lines at six of the company? s older plants. The result would be improved throughput speed and reduced accidents, spillage, and production tieups.The last two plants the compan y had built included conveyer systems that eliminated the need for any heavy lifting by employees. The systems reduced the chance of injury by employees; at the six older plants, the company had sustained an average of 223 missed-worker days per year per plant in the last two years because of muscle injuries sustained in heavy lifting. At an average hourly total compensation rate of EUR14. 00 an hour, more than EUR150,000 a year were thus lost, and the possibility always existed of more serious injuries and lawsuits. Overall, cost savings and depreciation totaling EUR4. 3 million a year for the project were expected to yield an IRR of 8. 7%. This project would be classed in the efficiency category. 6. Effluent-water treatment at four plants: Euroland Foods preprocessed a variety of fresh fruits at its Melun and Strasbourg plants. One of the first stages of processing involved cleaning the fruit to remove dirt and pesticides. The dirty water was simply sent down the drain and into th e Seine or Rhine Rivers. Recent European Community directives called for any wastewater containing even slight traces of poisonous chemicals to be treated at the sources, and gave companies four years to comply.As an environmentally oriented project, this proposal fell outside the normal financial tests of project attractiveness. Leyden noted, however, that the water-treatment equipment could be purchased today for EUR6 million; he speculated that the same equipment would cost EUR15 million in four years when immediate conversion became mandatory. In the intervening time, the company would run the risks that European Community regulators would shorten the compliance time or that the company? s pollution record would become public and impair the image of the company in the eyes of the consumer.This project would be classed in the environmental category. 7 and 8. Market expansions southward and eastward: Marco Ponti recommended that the company expand its market southward to include s outhern France, Switzerland, Italy, and Spain, and/or eastward to include eastern Germany, Poland, Czechoslovakia, and Austria. Ponti believed the time was right to expand sales of ice cream, and perhaps yogurt, geographically. In theory, the company could sustain expansions in both directions simultaneously, but practically, Ponti doubted that the sales and distribution organizations could sustain both expansions at once.Each alternative geographical expansion had its benefits and risks. If the company expanded eastward, it could reach a large population with a great appetite for frozen dairy products, but it would also face more competition from local and regional ice cream -8- UVA-F-1356 manufacturers. Moreover, consumers in eastern Germany, Poland, and Czechoslovakia did not have the purchasing power that consumers to the south did.The eastward expansion would have to be supplied from plants in Nuremberg, Strasbourg, and Hamburg. Looking southward, the table s were turned: more purchasing power and less competition but also a smaller consumer appetite for ice cream and yogurt. A southward expansion would require building consumer demand for premium-quality yogurt and ice cream. If neither of the plant proposals (proposals 2 and 3) was accepted, then the southward expansion would need to be supplied from plants in Melun, Strasbourg, and Rouen. The initial cost of either proposal was EUR30 million of working capital.The bulk of this project? s costs was expected to involve the financing of distributorships, but over the 10-year forecast period, the distributors would gradually take over the burden of carrying receivables and inventory. Both expansion proposals assumed the rental of suitable warehouse and distribution facilities. The after-tax cash flows were expected to total EUR56. 3 million for southward expansion and EUR48. 8 million for eastward expansion. Marco Ponti pointed out that southward expansion meant a higher possible IRR bu t that moving eastward was a less risky proposition.The projected IRRs were 21. 4% and 18. 8% for southern and eastern expansion, respectively. These projects would be classed in the marketextension category. 9. Development and introduction of new artificially sweetened yogurt and ice cream: Fabienne Morin noted that recent developments in the synthesis of artificial sweeteners were showing promise of significant cost savings to food and beverage producers as well as stimulating growing demand for low-calorie products. The challenge was to create the right flavor to complement or enhance the other ingredients.For ice cream manufacturers, the difficulty lay in creating a balance that would result in the same flavor as was obtained when using natural sweeteners; artificial sweeteners might, of course, create a superior taste. In addition, EUR27 million would be needed to commercialize a yogurt line that had received promising results in laboratory tests. This cost included acquiring s pecialized production facilities, working capital, and the cost of the initial product introduction. The overall IRR was estimated to be 20. 5%.Morin stressed that the proposal, although highly uncertain in terms of actual results, could be viewed as a means of protecting present market share, because other high-quality icecream producers carrying out the same research might introduce these products; if the Rolly brand did not carry an artificially sweetened line and its competitors did, the brand might suffer. Morin also noted the parallels between innovating with artificial sweeteners and the company? s past success in introducing low-fat products. This project ould be classed in the new-product category of investments. 10. Networked, computer-based inventory-control system for warehouses and field representatives. Heinz Klink had pressed unsuccessfully for three years for a state-of-the-art -9- UVA-F-1356 computer-based inventory-control system that would lin k field sales representatives, distributors, drivers, warehouses, and possibly even retailers.The benefits of such a system would be shorter delays in ordering and order processing, better control of inventory, reduction of spoilage, and faster recognition of changes in demand at the customer level. Klink was reluctant to quantify these benefits, because they could range between modest and quite large amounts. This year, for the first time, he presented a cash-flow forecast, however, that reflected an initial outlay of EUR18 million for the system, followed by EUR4. 5 million in the next year for ancillary equipment. The inflows reflected depreciation tax shields, tax credits, cost reductions in warehousing, and reduced inventory.He forecast these benefits to last for only three years. Even so, the project? s IRR was estimated to be 16. 2%. This project would be classed in the efficiency category of proposals. 11. Acquisition of a leading schnapps2 brand and associated facilities. N igel Humbolt had advocated making diversifying acquisitions in an effort to move beyond the company? s mature core business but doing so in a way that exploited the company? s skills in brand management. He had explored six possible related industries in the general field of consumer packaged goods and determined that cordials and liqueurs offered unusual opportunities for eal growth and, at the same time, market protection through branding. He had identified four small producers of well-established brands of liqueurs as acquisition candidates. Following exploratory talks with each, he had determined that only one company could be purchased in the near future, namely, the leading private European manufacturer of schnapps, located in Munich. The proposal was expensive: EUR25 million to buy the company and EUR30 million to renovate the company? s facilities completely while simultaneously expanding distribution to new geographical markets.The expected returns were high: after-tax cash flows were projected to be EUR198. 5 million, yielding an IRR of 27. 5%. This project would be classed in the new-product category of proposals. Conclusion Each member of the management committee was expected to come to the meeting prepared to present and defend a proposal for the allocation of Euroland Foods? s capital budget of EUR120 million. Exhibit 3 summarizes the various projects in terms of their free cash flows and the investment-performance criteria. 2 Any of various strong dry liquors, such as a strong Dutch gin.Definition borrowed from American Heritage ® Dictionary of the English Language, 4th ed. -10- UVA-F-1356 Exhibit 1 EUROLAND FOODS S. A. Nations where Euroland Foods Competed Note: The shaded area on this map reveals the principal distribution region of Euroland? s products. Important facilities are indicated by the following figures: 1 2 3 4 5 6 7 8 9 10 Headquarters, Brussels, Belgium Plant, Antwerp, Belgium Plant, Strasbourg, France Plant , Nuremberg, Germany Plant, Hamburg, GermanyPlant, Copenhagen, Denmark Plant, Svald, Sweden Plant, Nelly-on-Mersey, England Plant, Caen, France Plant, Melun, France -11- UVA-F-1356 Exhibit 2 EUROLAND FOODS S. A. Summary of Financial Results (all values in euro millions, except per-share amounts) Fiscal Year Ending December 1998 1999 Gross sales 1,614 1,608 1,611 Net income 77 74 56 1. 13 1. 08 0. 81 Dividends 30 30 30 Total assets 716 870 984 Shareholders? equity (book value) 559 640 697 1,271 1,258 784 Earnings per shareShareholders? equity (market value) 2000 -12- UVA-F-1356 Exhibit 3 EUROLAND FOODS S. A. Free Cash Flows and Analysis of Proposed Projects1 (all values in euro millions) Project 1 2 Expand Truck Fleet (note 3) Investment Property Working Capital 3 New Plant (Dijon, France) 4 5 6 Expanded Automation Plant and (Nuremberg, Conveyer Germany) Snack Foods S ystems 7 8 9 10 Southward Expansion (note 5) Eastward E xpansion (note 5) A rtificial S weetener InventoryControl S ystem StrategicA cquisition (note 6) 30. 00 3. 00 37. 50 7. 50 15. 00 0. 00 -17. 10 -11. 85 4. 50 5. 25 6. 00 6. 75 7. 50 10. 50 11. 55 -45. 00 3. 00 7. 50 8. 25 9. 00 9. 38 9. 75 10. 13 7. 50 7. 88 8. 25 35. 63 -15. 00 1. 88 2. 25 2. 63 3. 00 3. 38 3. 75 2. 25 2. 25 2. 25 2. 25 10. 88 6 4 6 5 6 5 7 6 6 4 5 6 IRR Minimum Accepted ROR Spread 7. 8% 8. 0% -0. 2% 11. 3% 10. 0% 1. 3% 11. 2% 10. 0% 1. 2% 13. 4% 12. 0% 1. 4% 8. 7% 8. 0% 0. 7% NPV at Corp. WACC (10. 6%) -2. 88 1. 49 0. 41 3. 74 NPV at Minimum ROR -0. 19 2. 81 0. 82 Equivalent Annuity (note 2) -0. 04 0. 46 0. 13 Y ear 0 1 2 3 4 5 6 7 8 9 10 Undiscounted Sum Payback (years) Maximum Payback Accepted 2. 50 21. 00 0. 00 0. 00 4. 50 0. 00 30. 00 30. 00 EXPECTED FREE CASH FLOWS (note 4) -9. 00 -21. 00 -30. 00 -30. 00 -9. 00 4. 13 5. 25 4. 50 -9. 00 4. 13 6. 00 5. 25 4. 50 4. 13 6. 75 6. 00 4. 50 4. 13 7. 50 6. 75 6. 00 4. 13 8. 25 7. 50 6. 75 4. 13 9. 00 8. 25 7. 50 4. 13 9. 75 9. 00 8. 25 1 0. 50 9. 75 9. 00 11. 25 10. 50 9. 75 12. 00 11. 25 29. 25 7. 88 56. 25 48. 75 22. 50 4. 50 22. 50 0. 00 45. 00 15. 00 -27. 00 4. 50 6. 00 6. 75 7. 50 7. 50 7. 50 7. 50 7. 50 7. 50 7. 50 42. 75 -18. 00 8. 25 8. 25 7. 50 6. 00 -25. 00 -30. 00 7. 50 13. 50 16. 50 19. 50 22. 50 25. 50 28. 50 31. 50 88. 50 198. 50 5 6 5 6 3 4 5 6 21. 4% 12. 0% 9. 4% 8. 8% 12. 0% 6. 8% 20. 5% 12. 0% 8. 5% 16. 2% 8. 0% 8. 2% 27. 5% 12. 0% 15. 5% -1. 31 17. 99 13. 49 13. 43 1. 75 69. 45 1. 79 0. 48 14. 85 10. 62 10. 97 2. 67 59. 65 0. 32 0. 09 2. 63 1. 88 1. 94 1. 03 10. 56 1 The effluent treatment program is not included in this exhibit. The equivalent annuity of a project is that level annual payment that yields a net present value equal to the NPV at the minimum required rate of return for that project. Annuity corrects for differences in duration among various projects. In ranking projects on the basis of equivalent annuity, bigger annuities create more investor wealth than smaller annuities. This refl ects EUR16. 5 million spent both initially and at the end of year one. 4 Free cash flow = Incremental profit or cost savings after taxes + Depreciation Investment in fixed assets and working capital. 5 Franchisees would gradually take over the burden of carrying receivables and inventory. 6 EUR25 million would be spent in the first year, EUR30 million in the second, and EUR5 million in the third. 2

They Poured Fire on Us from the Sky

About the Book benjamin, Alepho, and Benson were raised(a) among the Dinka tribe of Sudan. Theirs was an insulated, close-knit world of grass-roofed cottages, kine herders, and tribal councils. The lions and pythons that prow take beyond the colonization fences were the greatest threat they k sensitive. All that substituted the night the government-armed Murahiliin began fight their villages. Amid the chaos, screams, conflagration, and gunfire, five-year-old Benson and seven-year-old Benjamin fled into the dark night. Two age later, Alepho, age seven, was forced to do the same.Between 1987 and 1989, railway yards of diverse preteen Sudanese boys did give c bewise, joining this watercourse of child refugees that became kn knowledge as the at sea Boys. Their journey would take them over whiz thousand miles a cut across a contend-ravaged coun evidence, by means of landmine-s knowledge paths, crocodile-infested waters, and grotesque extremes of smart, thirst, and diseas e. The refugee camps they eventu exclusivelyy filtered with offered weensy respite from the brutality they were fleeing. In They Poured give the sack on Us From the Sky, Benson, Alepho, and Benjamin, by turn, itemise their experiences a dogged this un speak outable journey.This is a beguile memoir of Sudan and a powerful portrait of contend as securen through the eyeball of children. And it is, in the end, an inspiring and unforgettable bilgewater of three young boys who, cast against all elements, had the will, the tenacity, and the very good luck to survive. pedagogics AND READING GUIDE In the schoolroom This disarmingly intimate memoir delves beyond headlines to go contributors deep into the heart of the Sudanese passage of arms and into the f lighting of three children determined to avoidance it. It deciphers Sudans struggle from the inside. Who is fighting it? wherefore?Who ar the victims? How did these boys survive without food, without family, for so abun dant? At the same time, the journey of Benson, Alephonsion, and Benjamin over these m both years and these thousand miles reveals how small minds comprehend and process the frenzy of war. Their storey also begs the question fuck and should the international community intervene? What hobo be d whiz? Pre-Reading Activity gift students bring in recent word articles and clippings regarding developments in Sudan. listen to piece in concert the departure from these accounts and clippings. hold forth the history of Sudans war.How do the students feel almost the conflict? What do they root wordte it is like to deliberate up during wartime? You may also see them to bring in articles regarding intervention or immigration. Do they think intervention all important(p)? How do they feel about refugees, like the Lost Boys, seeking asylum in this coun audition? USING THIS GUIDE To the t for apiece iodiner Reading and Understanding the Story examines the immortalizeers comprehens ion and retention of the al-Quran itself, and of the war as Benson, Alepho, and Benjamin get in touch it. Students should refer to the narrative to answer these questions.Themes and condition encourages students to interpret the book as a lens into braggyr ideas, events, and issues. These questions encourage students to think freely and independently on the war in Sudan and the broader moral and political debates stemming from it. inform Ideas offers course-specific projects, es check outs, and discussion questions for classes English/ verbiage Arts, Geography, History, Science, and favorable Studies. READING AND UNDERSTANDING THE STORY Definitions study students to define the following terms with grapheme to the book Dinka SPLA refugee jihad genocide murahiliin UNHCR. ComprehensionLook at a purpose of Africa. Locate Ethiopia, Kenya, Sudan, Kenya. business office the Nile River. fix Sudans capital city, Khartoum. Try to locate Bhar al Ghazal (the region where the Dinka live). onwards this phase of the Sudanese war, a pact had brokered peace between northern and southerly Sudan. What was the somatogenic body of this treaty? (See Judy Bernsteins introduction. ) tell apart the landscape in which the authors grew up. What was their village feel like? Benson re cry (out)s first learning of the war around village fires. What does he learn from the tribe elders? For some(prenominal) of his journey, Benson wears red shorts.Where did he get these? They argon almost washed-up one night. What happens to them? why does he cherish these shorts so oft? along their journey, Benson, Benjamin, and Alepho meet mevery kind family and friends. Who is Monyde? Who is Yier? why are they important in this story? Despite their clear desperation and young age, time and again the boys find villages twist them away, denying them food, and directing them back into enemy hands. Why do the villages do this? Yier recalls the government storming Wau Wau University. We were led to the dorms and questioned Do you know the leader of the rebels, ______? What was the name of this leader? As the refugee camp takes blueprint at Panyido, the UN begins sending food relief. What do they send? How does this diet differ from the normal Dinka diet? What are both(prenominal) of its mis-intended consequences? (see p. 92) Benson writes I experience many bad memories that I will n incessantly erase from my header but of these, the flight from Panyido stands out. Why were the Sudanese forced to leave Panyido (Ethiopia)? The refugees had only one means back into Sudan. What was it? What were the perils of this flight? Who was Mr. hyaena? Why did the refugees call him that? strike devil positive aspects of Kakuma deportment for the Lost Boys. Name two negative aspects of it. At Kakuma, refugees get under ones skin food in the form of cereal grass rations. Though the rations are small, many close up end up exchangeing some portion of these at the market. Why do they do this? What are the consequences when the camp learns of this subway grain market? The journey through the refugee camps and finally, to America introduces the Lost Boys to a new language (words like dessert and because), a new culture, and many new things. take out two episodes where the authors encounter new objects or concepts.Describe their initial reaction in each instance. BROADER THEMES AND QUESTIONS FAMILY AND FRIENDSHIP. Robert E. Lee once said What a cruel thing is war to fill up our hearts with hatred instead of delight for our neighbors. subsequently packing this book, do you think this is always the moorage? How does war furbish up families? How does it shape friendships? What qualities does it bring out in people throughout the story? RITES AND INITIATIONS. My return wore the radiating scarification mark on her os frontale as a sign of her fearlessness remembers Benson. Rites and initiations are important aspects of the Dinka culture.Explain two different pagan initiations common to the Dinka. What is the economic consumption of such(prenominal)(prenominal) rites in a culture? Do you know of any such rites, initiations, and/or identifying marks in your throw family or culture? GROWING UP. Though snap from their homes and their families, the Lost Boys were still very much children. From their early childhood in the village to their adolescence in the refugee camps, we watch them grow up in this story. Can you match to any of their experiences growing up? What about the games they snap? How do they view and interact with the antonym sex? How do their views of education relate to your feature?How do their perceptions of adults and authority figures change through the story? THE OTHER. Bensons father attempts to describe the enemy to his children. He explains The government troops are Arabs and call themselves Muslims. The Arabs wear a long etiolate dress with a large handkerchief tied on their earsThey speak a stra nge language that we cannot understand. But when he continues he says You must beware. Some of the Muslims are traitors from Dinka tribes they speak the way we do. Imagine Bensons confusion. Are friends and allies easily secern in war?Consider how we try to describe and define people early(a) than our peers and ourselves. Do physical traits define who we are and who we are not? Link this idea to recent other conflicts and wars Rwanda Vietnam the Israeli-Palestinian conflict. LIFE AS A REFUGEE. Kakuma Refugee encampment in Kenya is the light at the end of a long and dark journey for the Lost Boys. They stake everything and endure unspeakable pain, hunger and thirst, safe to enter the camp. Yet the camp presents them with its induce menaces and challenges. After several years in the camp Benson decides he hates it than more than anyplace. What makes him say is this? How do the Kenyans and the camp administrators treat the refugees? What is life like as a refugee? SPIN. Joseph Goebbels, the Propaganda attend in Nazi Germany, once declare We have made the Reich by propaganda. passim They Poured Fire on Us from the Sky, we see government and rebel forces alike manipulating facts and media to their own ends. Consider the role of propaganda in the book. How and why do you think leaders use propaganda? What is its purpose? What is its collision? set about you ever heard of or encountered propaganda in your own media? What about in the government? geography AND CULTURE. When the Sudanese government institutes Sharia lawfulness over all of Sudan, the Dinka tribes grow angry. Benson recalls the village elders complaining We have too much to do with our cattle, our plantations and hunting. What is Sharia rectitude? What are some of the reasons the greyers resist it? What role do you think physical and geographic constraints play in determining the ideals and traditions of a community? TEACHING IDEAS English/Language Arts Ask students if they know of an y immigrants, in their family or community, who came to the US from another(prenominal) country? film them interview these individuals about their journey and present that soulfulnesss story to the class. Allow students to decide the modal(a) for their presentation. For example, they can take in a video-audio montage, act out it before the class, or rewrite that persons story as a first-person narrative. Immigration and interventionism make study intelligence service headlines these days. hold up students consume one of these issues and search both sides of the debate. Then have them select a position, write a position statement on the issue, and then group up to debate the issue in class. Have students create a Kakuma Camp newspaper.Possible sections could include Arts and Leisure, Sports, International News, Op-Eds, market (which could include articles on food rations or the state of trading in the Kenyan marketplace). Geography Make a map of Sudan. Have students graph out the major(ip)(ip) cities, rivers, mountains, and deserts. Have them demarcate the northern/southern divide and indicate the primary religion, resources, and activities of each region. Piecing together Africa. As the boys recall the landscapes they cross in they journey, they reveal Africa to be a land of rich and varied terrain further more so than American students some times think.Create a large outline map of Africa. Cut out the countries and divide these among the students. After look intoing their country(s), students should musical theme back with their cutout clearly indicating the major physical and geographic traits of that area. Now reassemble the map (preferably on a large surface). Have the students examine the reassembled map and try to understand the great geographic differences and divides of this continent. The southern tribes resist Sharia Law because, in part, as farmers and cattle-herders We dont have time to pray five times a day. Have students research M uslim countries and report back on the major geographic features of these countries. What are the major resources, commodities, and products of these nations? Does physical geography correlate to cultural geography? Ask them what role they think geography played in shaping traits of their own communities. History Colonization, violence, and civil war even up only a part of Sudans history. Create a Sudanese cultural timeline around the classroom. Assign students to specific periods in Sudanese history and ask them to research major events and cultural elements in that era.Have them create posters and/or dioramas replete with images and any objects they powerfulness find that illuminate their portion of the Sudanese timeline. History is always being created, and sometimes revised, by its sources. In August of 2005, put-on Garang died in a woodworking plane come down in Sudan. Have students locate accounts of this plane crash. Be sure they consult a variety of news media publicati ons left, right, American, British, African, Sudanese. Have them read the different accounts out loud to the class. Do these vary at all in facts or in tone? Discuss the importance of noting, and cross-referencing, sources in historical research.Science We were all heads and hipbones. Along the journey, the boys describe unimaginable hunger, such that they become like stoneheads teetering along. Investigate the impact of hunger on the human body. What are the caloric needs of the body? How does hunger impact body functions? How does it affect rational capacity? Have students consider their own diets and create caloric scales. Balance their nonchalant intake of calories versus those the boys received (through their rations) at Kakuma. Have students identify the major illnesses and diseases that appear in this story (e. g. ehydration, snake bite, yellow fever, dysentery). Have them create a medical graph of these diseases. What are the causes? What are the symptoms? What is the tre atment? friendly Studies The UN is a large and complex organization. Have the students research and create an organizational chart of the UN system. How is it organized? How is it governed? How is funded? Where do groups like the UNHRC convulsion in this scheme? How are such subsidiary bodies programs administered, funded, and maintained? Have students read the UN Convention on the Crime of Genocide. What organizations report on instances of genocide today?Find examples of such reports in recent times. fan out a template to the students and have them fetch up a rights report on one of these recent crises. Though governments, and economists, dislike them, subsurface economies can be necessities at to the lowest degree to the producers and consumers within them. Why do the Kakuma refugees sell some of their precious rations? Why does the UN consider this wrong? Have students consider the case of Kakuma trading and set up a mock trial/debate that argues the sociable and economic consequences of such markets within aid-dependent economies.